The herald and news. [volume] (Newberry S.C.) 1903-1937, 1907-04-05
News and Courier.

license Act Of 1904 unconstitutional,
as it is asked to do in the case
brought by the Ware Shoals Cotton
Mill, the state Of South Carolina will
be out the $4,000 or more than had
been expected from this source this
year, and it may be that The corpora
tions could recover from the state the
taxes heretofore collected under this
Act.
The situation is n peculiar one. In
the petition Of the British and Amcri-
can Mortgage Company, upon which
a decision was given several weeks
ago, it was evident that there was no
desire to have the law declared null
and void and the chief end of the
petitioner was to escape the payment
of the tax on the ground that the
British and American Mortgage
Company did not transact its bust
ness in this state. Much stress was
laid on that point and not much i'm
portance was attached to the question
Of the validity Of the law, but the
Supreme Court dismissed the first
point as unsound and granted the pc
tition on the ground that the law was
a discrimination against foreign and
domestic corporations and in favor Of
natural born persons doing business
in this state. The decision of the
Court merely amounted to an injunc-
ton restraining the Comptroller GEN
eral from the collection of the tax
against that one corporation, but 9TH
er corporations have seen the effect
of the decision and will now under
take to claim exemption and to have
the law declared unconstitutional,
which is the apparent implication Of
the Court s decision in the British
and American Mortgage Company
case.
1t will be recalled that several
weeks ago the Supreme Court filed
decision restraining the Comptrol-
Ter General from collecting the tax
under this Act from the British and
American Mortgage Company, a for
cign corporation, but this decision
went no further than to restrain the
Comptroller General in this one case
and was not general in its terms,
though It's application to all foreign
corporations doin" business in This
State would seem to be natural and
Legitimate. Now the Ware Shoals
Manufacture" Company. a domestic
corporation. has obtained an order
from Chief Justic Pope, which raises
the question Of the conStitutionality
Of the Act Of 1901, and decision in
this case will settle the status of
that act. The ease is set 10 be heard
before he Supreme Court on the ODD
of April, the nrdcr being as follows:
"Warc Shoals Manufacturing
Company. petitioner, against y. W.
Jones. Comptroller General Of the
state Of South Carolina, respondent,
order:
"Upon hearing the verified pcti-
tion herein which raises the question
Of the conStitutionality Of the liccnsc
Act Of 1901, us amended by the Act
of 1908, it is upon motion Of a. G..
Todd, petitioners attorney.
"Ordcrcd, that \. w. Jones, Comp
trollcr General Of the State Of South
Carolina, respondent herein, do show
cause before the Supreme Court on
the 22d day Of April, 1907. at 10
O'Clock u. NJ, or as soon afternoon
rs counsel can be heard, why the ill.,
junction prayed for should not he
granted: and in the meantime said
respondent be cn.joincd and restrain
cd from the enforcement of the said
Acts in reference to petitioner. to
wait the order Of the Court.
(Signcd) "N. j. Pope, G.. J."
"At Chambers, Ncwhcrry, S. C.,
March %, 1907"
In the petition it is set forth that
the petitioner, the Ware Shoals Man
nfacturin@ Company, is Il corporation
organized under the laws Of South
Carolina, having lis principal place
of business in the county of
Greenwood, and engaged in the busi-
ness Of manufacturing and of general
merchandise. That the petitioner has
made it's report to the Comptroller
general as required by Section 1 OF
the license tax Act of 1904, as amend
ed by the Act Of 1905; in said re-
port it being stated that the capita
stock of the company is given a.