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ATKINSON DREDGING CO. v. THOMAS

20182

266 S.C. 361 (1976)

223 S.E.2d 592

ATKINSON DREDGING COMPANY, Appellant, v. W.O. THOMAS, Jr., as Treasurer of Charleston County, Respondent.

Supreme Court of South Carolina.

March 9, 1976.

Attorney(s) appearing for the Case

Messrs. Young, Clement & Rivers, of Charleston, for Appellant.

Messrs. Furman, Jenkins & Buist, of North Charleston, Augustine T. Smythe, of Buist, Moore, Smythe & McGee, Charleston, Daniel R. McLeod, Atty. Gen., and Joe L. Allen, Jr., Dep. Atty. Gen., of Columbia, for Respondent.

March 9, 1976.

RHODES, Justice.

This is an action under S.C. Code § 65-2662 (1962) in which plaintiff-appellant, Atkinson Dredging Company, seeks to recover from the Treasurer of Charleston County, defendant-respondent W.O. Thomas, ad valorem business personal property taxes paid by it under protest for the year 1971. Atkinson contends that the taxes should have been apportioned because its property was...

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