Carroll v. Town of York
Supreme Court of South Carolina
Before Rice, J., York, Fall term, 1915. Proceedings by W. R. Carroll against the Town of York, J. C. Wilborn, Mayor, A. T. Hart, John S. Sandifer, C. F. Sherer, Thomas W. Speck, J. G. Dickson and William Dickson, Aldermen, constituting the town council of said town of York, S. C., to avoid payment of license. From a judgment allowing the exaction and collection of the tax, W. R. Carroll appeals.
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Before Rice, J., York, Fall term, 1915. Proceedings by W. R. Carroll against the Town of York, J. C. Wilborn, Mayor, A. T. Hart, John S. Sandifer, C. F. Sherer, Thomas W. Speck, J. G. Dickson and William Dickson, Aldermen, constituting the town council of said town of York, S. C., to avoid payment of license. From a judgment allowing the exaction and collection of the tax, W. R. Carroll appeals. Code of Daws', section 2947, referred to in the opinion, is as follows: “Said city or town council may, and they are hereby authorized annually to require by ordinance the payment of such reasonable…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Gage.
This cause involves the right of the town of York to exact from the plaintiff, Carroll, a license tax for the business of “buying or selling cotton in bales or cotton seed.” Such a tax was exacted and collected, and the Circuit Court allowed it. From that judgment, Carroll has appealed to this' Court.
The Court held to four postulates, to wit:
First. The Constitution of 1895 gives the town an inherent right to collect a license tax. Article VIII, sec. 6. The legislature may provide the method of that collection, but it may not take away…
2Cases cited5 opinions
- Carolina Grocery Co. v. BurnetSupreme Court of South Carolina · 1901
- State v. HigginsSupreme Court of South Carolina · 1897
- Dean v. County of SpartanburgSupreme Court of South Carolina · 1900
- Hill v. Council of AbbevilleSupreme Court of South Carolina · 1901
- State Ex Rel. Schroder v. BurnsSupreme Court of South Carolina · 1906
3Cited by26 opinions
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- Park v. Greenwood CountySupreme Court of South Carolina · 1934
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