U.S. FID. & GUAR. CO. v. CITY OF COLUMBIA

18854

252 S.C. 55 (1969)

165 S.E.2d 272

UNITED STATES FIDELITY & GUARANTY CO., Respondent, v. The CITY OF COLUMBIA, and G.C. Robinett as Treasurer of said City, Appellants. GLENS FALLS INSURANCE COMPANY, Respondent, v. The CITY OF COLUMBIA, S.C. G.C. Robinett as Treasurer of the City of Columbia and E.R. Paulk as City License Inspector of the City of Columbia, Appellants. AETNA CASUALTY & SURETY COMPANY, Respondent, v. CITY OF COLUMBIA, Appellant. The SOUTH CAROLINA INSURANCE COMPANY, Respondent, v. The CITY OF COLUMBIA, S.C. G. C. Robinett as Treasurer and E.R. Paulk as City License Inspector of the City of Columbia, Appellants.

Supreme Court of South Carolina.

January 6, 1969.


Attorney(s) appearing for the Case

Messrs. John W. Sholenberger and Roy D. Bates of Columbia, for Appellants.

Messrs. Bernard Manning, of Columbia for Respondent, United States Fidelity & Guaranty Company, Herbert, Dial & Windham, for Respondent, Glens Falls Insurance Co., McKay, McKay Black & Walker, of Columbia, for Respondent; Aetna Casualty & Surety Co. and Robinson, McFadden & Moore, of Columbia, for Respondent, The South Carolina Ins. Co..

Messrs. John W. Sholenberger and Roy D. Bates, of Columbia, for Appellants, in Reply.


January 6, 1969.

LITTLEJOHN, Justice.

The appeal concerns actions brought by the four named insurance companies for refunds of amounts paid under protest as business license fees to the defendant, City of Columbia.

Prior to 1965, Section 47-407 of the South Carolina Code limited the business and professional license tax which the City of Columbia and all other cities with more than 70,000 inhabitants could...

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