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MERCURY MOTOR EXP. INC. v. S.C. TAX COMM.

18194

244 S.C. 134 (1964)

135 S.E.2d 756

MERCURY MOTOR EXPRESS, INC., Appellant, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

April 9, 1964.

Attorney(s) appearing for the Case

Messrs. A. Pickens Coles, of Tampa, Florida, and Nelson, Mullins, Grier & Scarborough, of Columbia, for Appellant.

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

April 9, 1964.

BUSSEY, Justice.

The plaintiff-appellant is a Florida corporation with its principal office in Tampa, Florida, and is a common carrier of freight for compensation by motor vehicles in interstate commerce, operating in the states along the eastern seaboard, including South Carolina, from Florida to Massachusetts. Appellant is domesticated and qualified to do business in the State of South Carolina but...

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