Glens Falls Insurance v. City of Columbia

Lewis, Justice.

Separate actions were instituted by the plaintiffs Glens Falls Insurance Company and South Carolina Insurance Company against the defendant City of Columbia to re*239cover certain sums paid under protest for municipal business licenses. The complaints and answers are identical in all material respects, except as to the amount involved in each case. The basic issue in both actions involves a determination of the right of the City of Columbia under its ordinances and the State statutes to impose an annual business license tax upon the plaintiffs in excess of $2,500.00 each. This…