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SOUTHERN GROCERY STORES v. SOUTH CAROLINA TAX COM.

55 F.2d 931 (1932)

SOUTHERN GROCERY STORES, Inc., et al. v. SOUTH CAROLINA TAX COMMISSION et al.

District Court, E. D. South Carolina.

February 2, 1932.

Attorney(s) appearing for the Case

Gwinn & Pell and Davies, Auerback & Cornell, all of New York City, Harold Hirsch & Marion Smith and W. B. Cody, all of Atlanta, Ga., and Benet, Shand & McGowan, of Columbia, S. C., for complainants.

J. Fraser Lyon, of Columbia, S. C., for defendants.

Before PARKER and NORTHCOTT, Circuit Judges, and GLENN, District Judge.

PARKER, Circuit Judge.

This is a suit brought by the Southern Grocery Stores, a Delaware corporation, in behalf of itself and others similarly situated, against the members of the South Carolina tax commission, to enjoin the enforcement of the South Carolina chain store tax, being Act No. 829 of 1930 (36 St. at Large, p. 1384). A motion to dismiss has been made, based on a number of grounds; but defendants now make no point that there is an adequate remedy at law...

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