E-G SHEET METAL WORKS v. CRAIN ET AL.

17590

235 S.C. 290 (1959)

111 S.E.2d 562

E-G SHEET METAL WORKS, Respondent v. James W. CRAIN, James A. Calhoun, Jr., Otis W. Livingston, Francis M. Pinckney and James H. Sullivan, constituting the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

December 7, 1959.


Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Appellants.

Messrs. Fulmer & Barnes and Edward A. Harter, Jr., of Columbia, for Respondent.


December 7, 1959.

OXNER, Justice.

This action was brought under the provisions of Section 65-1467 of the 1952 Code by respondent, E-G Sheet Metal Works, against the members of the South Carolina Tax Commission to recover sales and use taxes in the sum of $2,831.60, together with interest of $64.27, which respondent paid under protest. The case was referred to the Master for Richland County who heard it upon an agreed...

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