Elmwood Cemetery Ass'n v. Wasson

Brailseord, Justice.

This action was brought in the Richland County Court by Elmwood Cemetery Association, which was chartered as an eleemosynary corporation on 17 December, 1940, against the South Carolina Tax Commission for a judgment declaring that it is exempt from the payment of income tax by Section 65-226 (3), Code of 1962, and restraining the Commission from assessing or attempting to collect any tax against it. The Commission demurred to the complaint upon the ground that the action is against the State of South Carolina and is not authorized by statute. This appeal by the Commission…