252 S.C. 497 (1969)

167 S.E.2d 304

Robert C. WASSON, Chairman, James A. Calhoun, Jr., Wyatt E. Durham, being Members and Constituting the South Carolina Tax Commission, Appellant, v. James E. MAYES, W.C. Plowden, Jr., John C.B. Smith, W.D. Tinsley, Hubert E. Nolin, D. Glenn Yarborough and John K. Schipman, Jr., Being Members and Constituting the Tax Board of Review; and B.C. Moore and Sons, Inc., of whom B.C. Moore and Sons, Inc., is the Respondent.

Supreme Court of South Carolina.

April 16, 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. West, Holland & Furman, of Camden, for Respondent, B.C. Moore and Sons, Inc.

April 16, 1969.

BUSSEY, Justice.

The respondent, B.C. Moore and Sons, Inc., is the operator of a chain of some sixty retail stores, thirty-one of which were located in various towns in South Carolina at the beginning of the year 1967. At issue in this litigation is the valuation of its inventories for the purpose of ad valorem taxes for the year 1967.

The respondent made a return to the appellant Tax Commission as required by statute. The reported...

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