White Et At v. Town Council Of Rock Hill

• Decision Date: 21 July 1891
• Citation: 34 S.C. 242,13 S.E. 416
• Court: South Carolina Supreme Court
• Parties: White et at. v. Town Council of Rock Hill.

13 S.E. 416

34 S.C. 242

White et at.

v.Town Council of Rock Hill.

Supreme Court of South Carolina.

July 21, 1891.

Municipal Corporations—Taxation—License to Merchants.

Under an ordinance providing "that all persons coming into the town of Rock Hill to engage therein in the business of a merchant for a shorter period than one year shall pay a license tax of $50, " a tax is invalid which is assessed upon a merchant who, having conducted a dry goods store for 75 days, changes his business to that of selling produce, where the evidence shows that he had leased his store building for one year, with the privilege of two years.

Appeal from common pleas circuit court of York county.

Action by F. H. White & Co. against the town council of Rock Hill to recover taxes paid under protest. Judgment for plaintiffs, and defendant appeals. Affirmed.

W. J. Cherry, for appellant.

Wilson & Wilson, for respondents.

McIveR, J. By the act of 1887, (19 St. 1163,) the town council of Rock Hill is, among other things, invested with power "to require all insurance, telegraph, and express companies, doing business in said town, and also all transient persons, companies, or corporations of any kind whatsoever, engaged temporarily in any business, profession, or occupation in said town, except such as are engaged as teachers or as ministers of the gospel, to pay to said town such sum or sums of money as a license tax as said town council may by ordinance direct: provided, said license tax shall not exceed the sum of one hundred dollars per annum." On the 6th of February, 1888, an ordinance was adopted by the said town council, portions of which are set out inthe"case." for the purpose of fixing the amount of licenses and special taxes imposed for the year commencing 20th January, 1888, and ending January 20, 1889, the fifth section of which reads as follows: "That all persons coming into the town of Rock Hill within said year to engage therein in the business of a merchant, for a shorter period than one year, shall severally pay into the treasury of said town a license tax of fifty dollars." The following somewhat equivocal statement Is made in the case: "The plaintiffs engaged in the business of merchants in the town of Rock Hill commencing about June 30, 1888, and continuing for about seventy-five days, when they sold out or changed their business from dry goods to produce store. Thereupon, demand being made upon them for the license fee of fifty dollars, according to the requirements of the said ordinance, they paid the same under protest, and commenced this action before a trial justice to recover back the same." The case was first heard by a jury, which failing to agree, a mistrial was ordered, and it was again heard by the...