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N. CHARLESTON LAND CORP. v. N. CHARLESTON

22079

281 S.C. 470 (1984)

316 S.E.2d 137

NORTH CHARLESTON LAND CORPORATION, a Maryland Corporation, Plaintiff-Respondent, v. The CITY OF NORTH CHARLESTON, a municipal corporation, and John E. Bourne, Jr., Pete B. Adams, Jr., R.E. Zipperer, Oatman C. Gerald, Patsy W. Hughes, James V. Edwards, Robert A. Ankersen, the Mayor and the City Council of the City of North Charleston, Edward W. Trescot and John Doe, a person unknown, the Treasurer of the City of North Charleston, Defendants-Appellants.

Supreme Court of South Carolina.

April 9, 1984.

Attorney(s) appearing for the Case

James E. Gonzales of Gonzales & Gonzales, of North Charleston, for defendants-appellants.

Reese I. Joye, Jr., and J. Stanley Claypoole of Joye, Claypoole & Kefalos, and John Bradley, III, North Charleston, for plaintiff-respondents.

Robert E. Lyon, Jr., Columbia, amicus curiae for The Municipal Ass'n of South Carolina.

April 9, 1984.

LITTLEJOHN, Justice:

This action was commenced by North Charleston Land Corporation, a taxpayer of the City of North Charleston, against the City of North Charleston and various officials collectively referred to as the City. The Complaint seeks a refund of $264.76, municipal business license tax, paid under protest. Additionally, the taxpayer seeks to have the City's license tax ordinance declared unconstitutional. The issues were referred...

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