REYNOLDS v. S.C. TAX COMMISSION

18804

251 S.C. 298 (1968)

162 S.E.2d 259

W. W. REYNOLDS, d/b/a W.W. Reynolds Food Service, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

June 27, 1968.


Attorney(s) appearing for the Case

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

Messrs. Murdaugh, Eltzroth & Peters, of Hampton, for Respondent.


June 27, 1968.

Per Curiam:

W.W. Reynolds, the respondent herein, brought this action pursuant to Section 65-2662 of the 1962 Code against the South Carolina Tax Commission, the appellant herein, to recover the sum of $10,249.64, with interest thereon, which was paid under protest as a tax on syrup used for mixing soft drinks at a soda fountain in his place of business. This tax was assessed pursuant to Sections...

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