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U.S. FID. & GUAR. CO. v. CITY OF SPARTANBURG

20257

267 S.C. 210 (1976)

227 S.E.2d 188

UNITED STATES FIDELITY AND GUARANTY COMPANY, Respondent, v. CITY OF SPARTANBURG and Treasurer of Said City, Appellants.

Supreme Court of South Carolina.

July 13, 1976.

Attorney(s) appearing for the Case

Messrs. T.E. Walsh and William E. Walsh, of Gaines & Walsh, Spartanburg, for Appellants.

C. Pinckney Roberts, of Dial, Jennings, Windham, Thomas & Roberts, Columbia, for Respondent.

July 13, 1976.

Per Curiam:

United States Fidelity and Guaranty Company instituted three actions against the City of Spartanburg the Treasurer of said city, seeking to recover business license taxes for the years 1973, 1974 and 1975, which were paid under protest.

Appellants, pursuant to Circuit Court Rule 44, moved for summary judgment in each case on the ground that there was no genuine issue as to any material fact and the legal issues raised...

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