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CAROLINA NAT. INS. CO. v. S.C. TAX COMM.

19266

256 S.C. 466 (1971)

182 S.E.2d 878

CAROLINA NATIONAL INSURANCE COMPANY, By its Successor, Carolina National Mortgage Investment Co., Inc., Respondent, v. The SOUTH CAROLINA TAX COMMISSION, Appellant. CAROLINA AMERICAN INSURANCE CO., Respondent, v. The SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

August 3, 1971.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Asst. Attys. Gen., of Columbia, for Appellant.

Messrs. John Gregg McMaster, of Columbia, and G.L.B. Rivers, Jr., of Charleston, for Appellant.

August 3, 1971.

MOSS, Chief Justice:

Carolina National Insurance Company, during 1959-1963, and Carolina American Insurance Company, during the year 1963, the respondents herein, reinsured a number of fire insurance contracts issued by American Mutual Fire Insurance Company. The South Carolina Tax Commission, the appellant herein, levied a two percent tax on the reinsurance premiums collected by the respondents, pursuant...

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