LABRUCE v. CITY OF NORTH CHARLESTON

20416

268 S.C. 465 (1977)

234 S.E.2d 866

Arthur M. LABRUCE, M.D., P.A., Stanley L. Waldman & Reese I. Joye, Jr., Ed. F. Dew d/b/a Dew's Barber Shop, Dixie Salvage Company, Inc., Charleston Copying Company, Inc., Garnett Car Service, Inc., Charles W. Garnett d/b/a Wholesale Tire & Battery, Neadon Eldridge Tucker, Jr. d/b/a Tucker's Billiard Supply, James E. Dew d/b/a Dew's Auto Shop, Purity Ice Cream Co., Inc., and Clary P. Mizzell d/b/a Mizzell's Aviation Exxon, Appellants, v. The CITY OF NORTH CHARLESTON, a Municipal Corporation, and John E. Bourne, Pete B. Adams, Jr., R. Zipperer, Oatman C. Gerald, Patsy W. Hughes, James V. Edwards, and Robert A. Ankerson, the Mayor and City Council of North Charleston, Respondents.

Supreme Court of South Carolina.

May 4, 1977.


Attorney(s) appearing for the Case

Reese I. Joye, Jr., Esq., of North Charleston, for Appellants.

James E. Gonzales, Esq., of North Charleston, for Respondents.


May 4, 1977.

NESS, Justice:

Appellants instituted this action for the recovery of business license taxes paid under protest. The trial court sustained the respondent's demurrer finding a defect of parties defendant. We affirm.

Appellants are businessmen and professionals operating within the corporate limits of the City of North Charleston. On February 13, 1975, the City enacted its Business License Ordinance and assessed the taxes. Appellants paid...

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