BEACH v. LIVINGSTON

18529

248 S.C. 135 (1966)

149 S.E.2d 328

Clifford BEACH, Respondent, v. Otis W. LIVINGSTON, Robert C. Wasson, Sam N. Burts, J.A. Calhoun, and Walter W. Lewis, as Members of and Constituting and Being the South Carolina Tax Commission, and Frank Wray and Associates, Inc., d/b/a Richland Bowl, Appellants.

Supreme Court of South Carolina.

July 6, 1966.


Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and Joseph C. Coleman and Joe L. Allen, Jr., Assistant Attorneys General, of Columbia, for Appellant.

Messrs. Graydon & Davis, of Columbia, and Watson & Ayers, of Greenwood, for Respondents.


July 6, 1966.

MOSS, Chief Justice.

Clifford Beach, the respondent herein, brought this action against the appellants herein, under Section 65-855 of the 1962 Code, to recover a five cents admissions tax, with interest thereon, which had been paid under protest.

It appears from the record that on June 24, 1965, respondent visited a commercial bowling center known as Richland Bowl, located in Columbia, South Carolina. He bowled one game and paid the...

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