Dale v. South Carolina Tax Commission

Harwell, Justice:

The plaintiffs brought this action, styled as a class suit, against the named state and local tax collection authorities for the recovery of a portion of documentary stamp taxes paid under Section 12-21-380, Code of Laws of South Carolina (1976).

The defendants Richland and Lexington County treasurers demurred to the action alleging inter alia that the com-plant failed to state a cause of action since it contained no allegation that the taxes had been paid under protest or that a refund had been sought as required by Section 12-47-220 of the Code. The trial judge sustained the…