YORK COUNTY FAIR ASS'N. v. S.C. TAX COMM.

18634

249 S.C. 337 (1967)

154 S.E.2d 361

YORK COUNTY FAIR ASSOCIATION, Inc., Appellant, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

April 24, 1967.


Attorney(s) appearing for the Case

Messrs. Hayes, Hayes & Brunson, of Rock Hill, for appellant.

Messrs. Daniel R. McLeod, Attorney General, and Joseph C. Coleman, Assistant Attorney General, of Columbia, for respondent.


April 24, 1967.

LIONEL K. LEGGE, Acting Justice.

York County Fair Association, Inc., appeals from a circuit court order rejecting its claim of exemption from South Carolina income tax.

Appellant is a South Carolina corporation engaged in the business of promoting and holding fairs in York County for the exhibition of livestock and poultry and agricultural and commercial products. Since 1934 all of appellant...

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