Myers v. Patterson

Harwell, Chief Judge:

The plaintiffs, as taxpayers, allege that an appropriation of gasoline tax revenue contained in the 1992 Appropriation Act violates the constitution by diverting the funds to a purpose other than that for which they were collected. We find no constitutional violation and enter judgment accordingly.

I. FACTS

In 1987, the Legislature levied additional gasoline taxes for the purpose of funding the Strategic Highway Plan for Improving Mobility and Safety (SHIMS). Act No. 197, § 1, 1987 5.C. Acts 2198 (modified at S.C. Code Ann. § 12-27-1210 to -1320 (Supp. 1987). In 1992, the…