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ASMER v. LIVINGSTON ET AL.

16867

225 S.C. 341 (1954)

82 S.E.2d 465

ASMER v. LIVINGSTON ET AL.

Supreme Court of South Carolina.

May 11, 1954.

Attorney(s) appearing for the Case

Messrs. T.C. Callison, Attorney General and James M. Windham, Assistant Attorney General, and Donn L. Odom, of Columbia, for Appellants.

F. Ehrlich Thomson, Esq., of Columbia, for Respondent.

May 11, 1954.

OXNER, Justice.

Respondent, a retail liquor dealer in the City of Columbia, seeks an adjudication that under Section 65-1268 of the 1952 Code, he is entitled to a refund of $3,680.94, representing the amount of tax stamps affixed to certain alcoholic beverages in his place of business which, as the result of a fire, were either totally destroyed or so badly damaged as to be unfit for sale. The Tax Commission...

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