South Carolina Tax Commission v. Moss

• Decision Date: 12 November 1940
• Docket Number: 15159.
• Citation: 11 S.E.2d 442,195 S.C. 321
• Parties: SOUTH CAROLINA TAX COMMISSION v. MOSS, Sheriff, et al.
• Court: South Carolina Supreme Court

11 S.E.2d 442

195 S.C. 321

SOUTH CAROLINA TAX COMMISSION v. MOSS, Sheriff, et al.

No. 15159.

Supreme Court of South Carolina

November 12, 1940

John M. Daniel, Atty. Gen., and Claude K. Wingate, of Columbia for petitioner.

R B. Hildebrand, of York, for respondents.

PER CURIAM.

It appears from the petition herein that a quantity of alcoholic liquors was seized in York County during the year 1939, and as required by law was taken charge of by C. A. Moss as Sheriff of that county, and was afterwards sold by him for the sum of $1,700, and that the Sheriff "intends to, or has, turned over the proceeds of said sale to W. D Thomasson, Treasurer of York County, to be placed to the credit of the York County general fund", purporting to act under the authority of Section 5-A of Act No. 1342 approved June 10, 1940, the same being the York County Supply Act, this section being as follows: "The Sheriff is hereby authorized and directed to sell at public auction as soon as practical, to the best advantage of York County, a quantity of liquors seized in Fort Mill Township on a raid during the year, 1939, also two automobiles seized on the same raid, and deposit the money received from the sale with the County Treasurer to the credit of the general county fund."

The section above quoted is, as indicated, a part of the annual supply or appropriation act for York County for the year 1940, and is in no wise general in its terms, but relates solely to this particular seizure and sale of liquors, etc whereas the matter of the disposal of the proceeds of sale of contraband liquors is fully covered in and by Section 17 of the general law relating to alcoholic liquors approved May 14, 1935, Acts 1935, No. 232, 39 St. at Large, pages 325, 335, the pertinent portion of this Section 17 being as follows: "The proceeds of sale for any alcoholic liquors sold hereunder shall be immediately turned over to the Tax Commission to be thereafter turned over to the State Treasury, as other funds collected by said Commission: Provided, That the cost of confiscation and sale shall be paid out of the proceeds derived from such sale before making remittance to the Tax Commission." (While this act has been amended in certain respects, Section 17 remains unchanged.)

The petition herein seeks for an order requiring the respondents as officers of York County to remit the proceeds of the sale aforesaid to the South Carolina Tax...