United States Fidelity & Guaranty Co. v. City of Columbia

Littlejohn, Justice.

The appeal concerns actions brought by the four named insurance companies for refunds of amounts paid under protest as business license fees to the defendant, City of Columbia. .

Prior to 1965, Section 47-407 of the South Carolina Code limited the business and professional license tax which the City of Columbia and all other cities with more than 70,000 inhabitants could exact. License fees in cities with a population in excess of 70,000 persons could not exceed $2500.

The South Carolina General Assembly amended Section 47-407 in 1965, to exclude cities with a population in…