MORGAN v. WATTS

19136

255 S.C. 212 (1970)

178 S.E.2d 147

J. Philip MORGAN, Individually and Representing the Taxpayers of Berkeley County and of the State of South Carolina, Appellant, v. William A. WATTS, Auditor of Berkeley County, J.M. Williams, Treasurer of Berkeley County, the South Carolina Tax Commission, Central Electric Power Cooperative, Inc., The South Carolina Public Service Authority, and Daniel R. McLeod as Attorney General of the State of South Carolina, Respondents.

Supreme Court of South Carolina.

December 11, 1970.


Attorney(s) appearing for the Case

William L. Shipley, Esq., of Moncks Corner, for Appellant.

Messrs. W.D. Simpson, Esq., and Dennis, Dennis & Bishop, of Moncks Corner, Theodore B. Guerard, Esq., of Sinkler, Gibbs, Simons & Guerard, of Charleston, Roberts, Jennings & Thomas, Asst. Attys. Gen., Joe L. Allen, Jr., and G. Lewis Argoe, Jr., of Columbia, for Respondents.


December 11, 1970.

BRAILSFORD, Justice.

The exemption from ad valorem taxes formerly enjoyed by privately owned electric cooperatives in this State was removed by Act No. 432 of 1969 (56 Stat. 740). However, Section 18 of the Act provides that "all property leased to and operated by the South Carolina Public Service Authority for the generation or transmission of electric power shall, for all tax purposes,...

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