Southern Ry. Co v. City Council Of Greenville

• Decision Date: 29 February 1896
• Citation: Southern Ry. Co v. City Council Of Greenville, 23 S.E. 952, 45 S.C. 602 (S.C. 1896)
• Parties: SOUTHERN RY. CO. v. CITY COUNCIL OF GREENVILLE.
• Court: South Carolina Supreme Court

23 S.E. 952

45 S.C. 602

SOUTHERN RY. CO.

v.CITY COUNCIL OF GREENVILLE.

Supreme Court cf South Carolina.

Feb. 29, 1896.

Railuoad Companies—Municipal Corporations —Occupation Tax.

Where a railroad company owns and operates two connecting lines, under individual names, but under one management, and having but one agent in a city into which both run, where, for convenience of the public, more than one depot is maintained, the company is liable for one occupation tax only, under the city's ordinance requiring every corporation to pay a special license tax for carrying on business.

Appeal from common pleas circuit court of Greenville county; James Aldrich, Judge.

Controversy between the Southern Railway Company and the city council of Greenville, submitted on an agreed statement of facts. From a judgment in favor of defendant, plaintiff appeals. Reversed.

J. S. Cothran, for appellant.

Jos. A. McCullough, for respondent.

GARY, J. This is a controversy submitted, without action, upon the following agreed statement of facts: "(1) That the Southern Railway Company is a corporation created under the laws of Virginia, and legally doing business in the state of South Carolina, and that the city council of Greenville is a municipal corporation created under the laws of the state of South Carolina, and vested with power to conduct the municipal affairs of the city of Greenville. (2) That the fiscal year of said city runs from January to January, and taxes are collected in advance. That the regular tax ordinance for the year 1895 contains the following, among other sections: 'Sec. 4. No person, firm or corporation shall carry on any business or profession hereinafter named without having first paid a special license tax therefor, as follows, to wit, '— the provision as to railroads being 'Railroads, for business done within the state and not including that done without the state, $300.00.' (3) That the Southern Railway Company owns and operates what was lately known as the Columbia & Greenville Railroad and the Atlanta & Charlotte Air-Line Railway, both of which run into the city of Greenville, and are under one management, and have but one agent in said city_; though, for the convenience of the public, more than one depot (with ticket agent at each), connected by its tracks. Such roads have separate charters, the Columbia & Greenville road being chartered by the state of South Carolina, and the Atlanta & Charlotte Air-Line by the states of North Carolina, South Carolina, and Georgia, but operated by the Southern Railway Company under the statute of the state allowing foreign corporations to own property and carry on business in the state under certain conditions, which conditions have been complied with. (4) That...