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BOWATERS CAROLINA CORP. v. SMITH

19365

257 S.C. 563 (1972)

186 S.E.2d 761

BOWATERS CAROLINA CORPORATION, Respondent, v. Cody W. SMITH, Treasurer of York County, South Carolina, and Lindsay C. Davidson, Auditor of York County, South Carolina, Appellants. CATAWBA NEWSPRINT COMPANY, Respondent, v. Cody W. SMITH, Treasurer of York County, South Carolina, and Lindsay C. Davidson, Auditor of York County, South Carolina, Appellants.

Supreme Court of South Carolina.

February 9, 1972.

Attorney(s) appearing for the Case

Messrs. John M. Spratt, of York, and Robert McC. Figg, Jr., of Robinson, McFadden, Moore & Pope, Columbia, for Defendant-Appellants.

Messrs. Haynsworth, Perry, Bryant, Marion & Johnstone, of Greenville, and Roddey, Sumwalt & Carpenter, of Rock Hill, for Plaintiffs-Respondents.

February 9, 1972.

LEWIS, Justice.

This appeal involves the right of plaintiffs-respondents, Bowaters Carolina Corporation and Catawba Newsprint Company, to recover certain school taxes paid under protest to the appellant, County of York, South Carolina. Respondents claim exemption from the taxes in question under the provisions of Section 65-1572 of the 1962 Code of Laws...

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