Union Bleachery v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Baker.

Action against the South Carolina Tax Commission and the individual members thereof for recovery of documentary stamp taxes, $1,318.00, paid under protest by plaintiff-appellant, and for interest on the amount so paid from June 21, 1930.

The members of the Tax Commission demurred to the complaint on the ground that it stated no> cause of action against them as individuals. The circuit Judge sustained the demurrer, and the correctness of his ruling is admitted by appellant.

An behalf of the Tax Commission, a motion was made to dismiss…