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BELK DEPARTMENT STORES v. TAYLOR

19459

259 S.C. 174 (1972)

191 S.E.2d 144

The BELK DEPARTMENT STORES, Respondent, v. Frank L. TAYLOR, Sr., et al., Appellants.

Supreme Court of South Carolina.

July 31, 1972.

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 Appellants.

Messrs. William L. Pope, of Robinson, McFadden, Moore & Pope, Columbia, and David M. McConnell, Charlotte, N.C. for Respondent.

July 31, 1972.

LEWIS, Justice:

The issues concern the inventory value of respondent's stock of merchandise for tax purposes for the 1970 tax year, admittedly to be determined as of December 31, 1969, the end of respondent's accounting year.

The test for determing value of the inventory for taxation is the "actual value of the property taxed," Article III, Section 29, Constitution of South Carolina, which has...

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