DALE v. S.C. TAX COMMISSION

21405

276 S.C. 110 (1981)

276 S.E.2d 293

Thomas H. DALE and J. Leeds Barroll, and all others similarly situated, Respondents-Appellants, v. SOUTH CAROLINA TAX COMMISSION, Richland County Treasurer, Lexington County Treasurer, and the respective county treasures for all other South Carolina Counties, Respondents, and South Carolina Tax Commission, Appellant.

Supreme Court of South Carolina.

March 9, 1981.


Attorney(s) appearing for the Case

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., Jackson E. Fields, Jr., Asst. Attys. Gen., and Costa M. Pleicones, Columbia, and Archie L. Harman, Lexington, for respondents and appellants.

Thomas H. Dale and J. Leeds Barroll, IV, pro se.


March 9, 1981.

HARWELL, Justice:

The plaintiffs brought this action, styled as a class suit, against the named state and local tax collection authorities for the recovery of a portion of documentary stamp taxes paid under Section 12-21-380, Code of Laws of South Carolina (1976).

The defendants Richland and Lexington County treasurers demurred to the action alleging inter alia that the complant failed...

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