Wesley M.E. Church v. City of Columbia

• Decision Date: 10 August 1916
• Docket Number: 9491.
• Citation: Wesley M.E. Church v. City of Columbia, 89 S.E. 641, 105 S.C. 303 (S.C. 1916)
• Parties: WESLEY M. E. CHURCH v. CITY OF COLUMBIA.
• Court: South Carolina Supreme Court

89 S.E. 641

105 S.C. 303

WESLEY M. E. CHURCH v. CITY OF COLUMBIA.

No. 9491.

Supreme Court of South Carolina

August 10, 1916

Appeal from Common Pleas Circuit Court of Richland County; I. W Bowman, Judge.

Action by the Wesley M. E. Church against the City of Columbia, to recover amount of assessment paid under protest. From judgment for defendant, plaintiff appeals. Affirmed.

N. J Frederick, of Columbia, for appellant.

C. S Monteith, of Columbia, for respondent.

GAGE J.

The appeal presents a single issue of law. It is not denied that if the pavement in issue had been put down before the lot of a citizen, that the citizen would be bound to pay for it. It is only denied that a like obligation rests on the plaintiff here, because the plaintiff is a church, and its property is by the fundamental law exempt from "taxation."

The charge in the instant case was not a tax within the meaning of the Constitution of 1895. That issue is thoroughly discussed, and decided adverse to the appellant, in Railroad v. Decatur, 147 U.S. 190, 13 S.Ct. 293, 37 L.Ed. 132.

The judgment below is affirmed.

GARY C.J., and HYDRICK, WATTS, and FRASER,...