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M.B. KAHN CONST. CO. v. CRAIN ET AL.

16640

222 S.C. 17 (1952)

71 S.E.2d 503

M.B. KAHN CONST. CO. v. CRAIN ET AL.

Supreme Court of South Carolina.

June 26, 1952.

Attorney(s) appearing for the Case

Messrs. Fulmer & Barnes, of Columbia, for Appellant.

Messrs. T.C. Callison, Attorney General, and Claude K. Wingate, Assistant Attorney General, of Columbia, for Respondents.

June 26, 1952.

STUKES, Justice.

This case is concerned with liability for the payment of the levy imposed by the States Sales and Use Tax, 47 Stat. 677. approved April 19, 1951. It became effective July 1, 1951, but contained the following proviso to the effective date section, which was (32) of subarticle V; 47 Stat. 704:

"Provided, However, That the gross proceeds of the sales of tangible personal property...

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