FURMAN UNIVERSITY v. LIVINGSTON

18206

244 S.C. 200 (1964)

136 S.E.2d 254

FURMAN UNIVERSITY, Respondent, v. O.W. LIVINGSTON, Robert C. Wasson, James H. Sullivan, J.A. Calhoun, Jr., and Harold Murph, as members of and constituting and being the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

May 4, 1964.


Attorney(s) appearing for the Case

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

P. Bradley Morrah, Jr., Esq., of Greenville, for Respondent.


May 4, 1964.

MOSS, Justice.

Furman University, an eleemosynary corporation, the respondent herein, brought this action against the South Carolina Tax Commission, the appellant herein, under Sections 65-2686 and 65-2687 of the 1952 Code (1960 Cumulative Supplement) to recover certain admissions taxes, with interest thereon, which had been paid under protest.

It appears that during the fall of 1960 a series of football games were held in the County of...

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