The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1874-08-05
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Important to Taxpayers.
JUDGE GRAHAM'S DECREE AFFIRMING
THE RECEIVABlLITY OF THE BANK
OF THE STATE BILLS FOR TAXES.

The following is the decree OF
Judge Graham, the substance of which
has been already announced:
In the Common Pleas, Charleston
County, First Circuit-The State
ex rel. the Union Banks, VS.. Will
liam Gurney, County Treasurer,
Charleston County.
The rela,or rendered bills Of the
corporation known as the president
and directors of the Bank Of the State
of South Carolina for payment of
taxes due to the State. The tender
was made under the section of the
charter of the corporation which pro-
vides that these bills shall be received
for taxes and money due to the State.
The county treasurer refused to re-
ceive the bills so rendered, and appli-
cation was made for rule to show
cause why a mandamus should not is
sue to compel that officer to receive the
bills so rendered.
The county treasurer has filed his
return, and the relator has filled his
reply to the same. The case so pre-
sented is in no material respect dit
fcrcnt from the cases which have
been before the Supreme Court of
this State and Of the United States.
In the cases of Wagner VS.. Stoll, and
Robb and Lowndes VS.. Guruey, ali
the questions now before the court Of
the United States. the Judgment Of
that court declaring that the bills of
this corporation should be received
for taxes, adopted by the Supreme
Court of this State in the cases refer
red to, mandamus has been ordered
to 60 from this court to the county
treasurer to receive the bills Of this
corporation for taxes.
l consider. therefore, that the ques-
ton of the recciyability Of the bills of
the corporation known as the preSl-
dent aud directors of the Bank of
the State of South Carolina, for pay
ment of taxes due to the State, is final
ly and conclusively settled by the
Judgment of the Supreme Court of the
United States and the Supreme
Court of this State. When the State
became bound by its obligations to le-
ceive these bills for taxes and money
due to it, such portions of the general
tax as were applied to the wants Of
the Subdivisions, then called districts
and now called counties. were levied
by the State itself. Now they are
levied by the counties, but in the ex-
ercise of power given by the State
who is responsible to the State for
misfortune or malfcasance in office!
There is much forcein what is said:
that when the State assumed the obh
CATION to receive those bills for taxes,
all taxes were due to the State, levied
by it and applied as it directed in the
districts. now called counties.
It is true that the power which the
court now exercises in regard to taxa
tion is the power which the State
gives to it, and, moreover, it is true
that qualification Of the power of
the State in regard to the mode in
which a tax is paid, would seem to
follow the exercise of the power if
delegated. But the question is not
free from doubt, and if the taxpayer
has the right to pay taxes in the coun-
ty in these bills, it is proper that it
should be 50 affirmed by the Supreme
Court.
The Judgment of this court is: that
the bills Of the president and directors
of the Bauk of the State Of South
Carolina are to be received for taxes
due to the State eff South Carolina,
but not for taxes due to the County
of Charleston.
Let a mandamus issue to William
Gurncy, county treasurer of Charles.
ton County, to receive for payment Of
taxes due to the State the bills of the
president and directors Of the Bank
of the State of South Carolina tender
ed BY the rclator.
This order will be applicable to all
other cases in which tender Of such
bills have been made and mandauius
asked for. r. T. GRAHAM.
July Is, 1874.