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BEATY TRUST CO. v. S.C. TAX COMMISSION

21730

278 S.C. 113 (1982)

292 S.E.2d 788

BEATY TRUST COMPANY, INC. and W. Moubray Beaty, Trustee, Respondents, v. SOUTH CAROLINA TAX COMMISSION and York County, S.C. Appellants.

Supreme Court of South Carolina.

June 14, 1982.

Attorney(s) appearing for the Case

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ray N. Stevens, Columbia, and Melvin B. McKeown, Jr. of Spratt, McKeown & Spratt, York, for appellants.

C.W.F. Spencer, Jr. of Spencer & Spencer, Rock Hill, for respondents.

June 14, 1982.

HARWELL, Justice:

Respondents commenced this action to recover documentary stamp taxes they had paid under protest to appellants. The trial court, sitting without a jury, granted respondents recovery of the taxes with interest. Appellants assert that under S.C. Code Ann. § 12-21-380 (1976) and § 12-25-10 (1976), the taxes were assessed and collected properly. We agree and reverse.

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