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COLONIAL STORES, INC. v. S.C. TAX COMMISSION

18933

253 S.C. 14 (1969)

168 S.E.2d 774

COLONIAL STORES, INCORPORATED, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

June 30, 1969.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Appellant.

Messrs. McKay, McKay, Black, Sherill, Walker & Wilkins, of Columbia, for Respondent.

June 30, 1969.

BUSSEY, Justice.

The respondent, Colonial Stores, Incorporated, which will be hereinafter referred to simply as Colonial, commenced this action pursuant to the provisions of Sec. 65-2684 of the 1962 Code of Laws for the recovery of certain taxes paid by it to the Appellant, South Carolina Tax Commission. The amount involved is $17,747.41, paid by Colonial, without protest, during the years 1958-1960. While there is some confusion in the record...

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