United States Rubber Products, Inc. v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Bonham.

The respondent is a foreign corporation which operates a plant at Winnsboro, Fairfield County, South Carolina, where it manufactures a certain fabric which is sent out of the State and is there processed; that is to say, it is used in the making of automobile tires and other articles. None of the fabric is sold in the State in which it is manufactured at the Winnsboro plant.

The defendant-appellant is an administrative arm of the government of South Carolina, charged with the duty of assessing and collecting income taxes.

For the years…