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SOUTHEASTERN FIRE INS. CO. v. S.C. TAX COMM.

18990

253 S.C. 407 (1969)

171 S.E.2d 355

SOUTHEASTERN FIRE INSURANCE COMPANY, Respondent, v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

December 1, 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.

George W. Hall, Esq., of Columbia, for Respondent.

December 1, 1969.

LITTLEJOHN, Justice.

The plaintiff Southeastern Fire Insurance Company, a South Carolina corporation, reinsured contracts of insurance issued by Emerald Fire and Casualty Insurance Company. The South Carolina Tax Commission levied a two per cent tax on the reinsurance premiums collected in 1960 by Southeastern because of Section 37-130.2 of the 1962 Code. The tax was paid under protest and this action...

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