City of Columbia v. Glens Falls Insurance

Lewis, Justice.

This appeal involves the authority of the South Carolina Tax Commission to issue an order directing the appellant, City of Columbia, to refund to the respondent insurance companies certain overpayments of business license taxes collected from them by the city for the years 1959, 1960 and 1961.

In 1962 the respondents, Glens Falls Insurance Company and South Carolina Insurance Company, paid their business license taxes to the City under protest and brought an action for their recovery, as permitted by Sections 65-2661 and 65-2662 of the 1962 Code of Laws, claiming that the…