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EASTERN FEDERAL CORPORATION v. WASSON

22098

281 S.C. 450 (1984)

316 S.E.2d 373

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

Supreme Court of South Carolina.

Decided May 9, 1984.

Attorney(s) appearing for the Case

Atty. Gen. T. Travis Medlock, Deputy Atty. Gen. Joe L. Allen, Jr. and Asst. Atty. Gen. Ray N. Stevens, Columbia, for appellants.

Peter L. Murphy, of McNair, Glenn, Konduros, Corley, Singletary, Porter & Dibble, P.A., Columbia, for respondent.

Heard March 6, 1984.

Decided May 9, 1984.

LEWIS, Chief Justice:

This appeal involves the constitutionality of Section 12-21-2710, South Carolina Code, 1976, which provides:

There shall be a license tax of twenty percent on admissions to view all movies rated "X" by the Motion Picture Association of America or its successor and on all movies which are not rated by the Motion Picture Association of America of its successor.

Plaintiff...

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