Legal Opinion

Campbell v. Sanders

Supreme Court of South Carolina

Decided December 8, 1894PublishedCited by 1 opinion

Before Izlar, J., Charleston, June, 1893. These were eleven separate proceedings instituted by Mary B. Campbell, as administratrix of James B. Campbell, deceased, and W. H. Trescot and W. E. Earle against Samuel Sanders and ten other parties. The Circuit decree was as follows: The foregoing cases are known as “Direct Tax Claims.”

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Before Izlar, J., Charleston, June, 1893. These were eleven separate proceedings instituted by Mary B. Campbell, as administratrix of James B. Campbell, deceased, and W. H. Trescot and W. E. Earle against Samuel Sanders and ten other parties. The Circuit decree was as follows: The foregoing cases are known as “Direct Tax Claims.” It appears that from the judgments of the special commissioner, Master Miles, in these cases, an appeal was taken to this court under and by virtue of the authority granted by the act of the General Assembly entitled “An act to provide a mode of distribution of the…

1Opinion of the Court

The opinion of the court was delivered by

Mr. Chief Justice MoIver.

The eleven cases above stated all depending upon the same facts, were heard and will be considered together. The facts are so fully and clearly stated in the decree of his honor, Judge Izlar, which should be incorpo*526rated in the report of this case, that it is unnecessary to repeat them here. It is sufficient to say that these were claims presented by the several appellants to Master Miles for their respective portions of the fund appropriated by the United States government for the purpose of refunding the direct taxes imposed…

2Cited by1 opinion

  1. Banks v. Columbia Ry., Gas & Electric Co.Supreme Court of South Carolina · 1919

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