OWINGS MILLS, INC. v. BRADY

18391

246 S.C. 361 (1965)

143 S.E.2d 717

The OWINGS MILLS, INC., Raymond C. Owings, and The South Carolina Tax Commission, Respondents, v. O.L. BRADY, Jr., County Treasurer of Spartanburg County, Appellant. On Petition for certiorari In re: (Before the South Carolina Tax Commission) The Owings, Mills, Inc., and Raymond C. Owings, Petitioners, v. O.L. Brady, Jr., County Treasurer of Spartanburg County, Respondent.

Supreme Court of South Carolina.

August 17, 1965.


Attorney(s) appearing for the Case

Roy McBee Smith, Esq., of Spartanburg, for Respondent-Appellant.

Messrs. T. Emmet Walsh, Esq., of Spartanburg, for Respondent, The Owings Mills., Inc., and Raymond C. Owings, and Daniel R. McLeod, Attorney General, and James M. Windham, Assistant Attorney General, of Columbia, for Respondent, S.C. Tax Commission.


August 17, 1965.

LEWIS, Justice.

The question to be decided in this appeal is whether the lower court erred in refusing to issue a writ of certiorari for review of an order of the South Carolina Tax Commission, in which the Commission directed the appellant, as treasurer of Spartanburg County, to refund to the respondents, Raymond C. Owings and the Owings Mills, Inc., certain property taxes which they had paid for the year 1962.

The respondents owned...

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