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CHRONICLE PUB., INC. v. S.C. TAX COM.

18204

244 S.C. 192 (1964)

136 S.E.2d 261

The CHRONICLE PUBLISHERS, INC., Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

April 29, 1964.

Attorney(s) appearing for the Case

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

Messrs. Murchison, West & Marshall, of Camden, for Respondent.

April 29, 1964.

BRAILSFORD, Justice.

This is an appeal by the South Carolina Tax Commission from a judgment in favor of The Chronicle Publishers, Inc., for a sum assessed against it as additional income tax and paid under protest. The sole issue is whether the taxpayer has "established a new business or industry in this State," within the meaning of Section 65-259 (12), which we quote.

"With respect only to taxpayers who have established a new business...

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