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EASTERN FEDERAL CORP. v. WASSON

Civ. A. No. 80-1108-14.

525 F.Supp. 241 (1981)

EASTERN FEDERAL CORPORATION, Plaintiff, v. Robert C. WASSON, Chairman of the South Carolina State Tax Commission; Charles N. Plowden, Commissioner; and John H. Lafitte, Jr., Commissioner, Defendants.

United States District Court, D. South Carolina, Columbia Division.

As Corrected December 2, 1981.

Attorney(s) appearing for the Case

Peter Connor Murphy, Columbia, S. C., for plaintiff.

Daniel R. McLeod, Atty. Gen., Joe L. Allen, Jr., Deputy Atty. Gen., Jackson E. Fields, Jr., Asst. Atty. Gen., Columbia, S. C., for defendants.

ORDER

WILKINS, District Judge.

In this civil rights action, Plaintiff challenges the constitutionality of South Carolina Code Section 12-21-2710. This statute imposes a 20% tax on "X" rated and non-rated movies,1 while South Carolina Code Section 12-21-2420 imposes a 4% tax on movies rated by the Motion Picture Association of America. Plaintiff has sued under the provisions of Title 42, United States Code Section 1983 and Title...

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