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SOUTH CAROLINA POWER CO. v. SOUTH CAROLINA TAX COMMISSION

No. 1634.

52 F.2d 515 (1931)

SOUTH CAROLINA POWER CO. v. SOUTH CAROLINA TAX COMMISSION et al. BROAD RIVER POWER CO. v. QUERY et al., South Carolina Tax Commission. LEXINGTON WATER POWER CO. v. SAME.

District Court, E. D. South Carolina.

September 7, 1931.

Attorney(s) appearing for the Case

Hagood, Rivers & Young, of Charleston, S. C., and Martin, Thompson & McWhorter, of Birmingham, Ala., for South Carolina Power Co.

Elliott, McLain, Wardlaw & Elliott, of Columbia, S. C., and Travis, Paxson, Wallace & Philbin, of New York City (W. C. McLain, of Columbia, S. C., and George M. LePine, of New York City, on the brief), for Broad River Power Co. and Lexington Water Power Co.

John M. Daniel, Atty. Gen. of South Carolina, and J. Fraser Lyon, of Columbia, S. C., for defendants.

Before PARKER and NORTHCOTT, Circuit Judges, and ERNEST F. COCHRAN, District Judge.

PARKER, Circuit Judge.

These are three independent suits instituted to enjoin the enforcement of the South Carolina statute imposing a tax on the production and sale of electric power. An interlocutory injunction is asked in each, and a court of three judges has been convened pursuant to section 266 of the Judicial Code (28 USCA § 380), and the cases have been heard together. Each suit involves an amount largely in excess...

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