Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1915-07-30
FIRST BLOOD FOR BANKS.
Justice Watts Makes Two Rulings
Against Tax Commission.

Against Tax Commission.
The case of the banks against the
South Carolina tax commission will be
carried to the supreme court for a de-
cision, according to Thomas H. Pee
pies, attorney general. DEGREES adverse
to the commission were rendered yes
terday by Associate Justice Watts in
two cases brought by the Peoples Ma
tional bank Of Greenville and Green
wood bank.
In the case Of the Peoples National
Of Greenville, "in behalf of itself and
all other banks Of the state" the de-
cree ends as follows:
1T is therefore ordered that the tenn
porary restraining order heretofore
passed be continued until the final
hearing Of the case.
1T Is further ordered that, during
the tendency Of this action, the de-
fendants be enjoined and restrained
from assuming or exercising any au-
thority over the returns or assessments
for taxation Of the plaintiff bank, or Of
any other bank in this state, or from
doing any Of the acts complained Of in
the complaint, until the final order of
this court.
Having ordered that the defendants
be enjoined from retaining the returns
Of the several banks Of the state 1t fol-
lows that the same should be returned
by the defendants to the several audi
tors Of the state, to the end that the
assessments thereon, heretofore fixed
by the auditors and county boards, be
entered upon the tax duplicates for
1915; and it is so ordered.
Il therefore conclude" says the de-
cree, that the tax commission Is with
out authority under the act to assess
the property Of the shareholders in a
bank-state or national; the only
method Of taxing this class Of property
authorized by law, and that an effort
upon their part to assess the property
and franchises Of bank, which they
are alone apparently authorized by the
act to do, would contravene the consti-
tuition Of South Carolina and the act
Of congress.
1T Is therefore ordered, adjudged
and decreed that the plaintiff Is enti-
tied to the relief demanded in the COM
plant.
1T is further ordered that writ of
mandamus do issue from this court,
under the hand of the clerk and the
seal of the court, directed to Adolphus
w. Jones, John P. Derham and w. G..
Query, commissioners Of the South
Carolina tax commission, requiring and
commanding them to return to the
county auditor Of Greenwood county
the return and assessment described in
the complaint and directed also to j.
w. Garfield, auditor Of Greenwood
county, requiring and commanding
him to place the same upon the tax
books Of Greenwood county, for the
purpose Of taxation for the year 1915 In
accordance with law"
This decision was rendered in the
case Of the National Loan and Ex-
change bank Of Greenwood and w. T.
Bailey against the tax commission and
the auditor Of Greenwood county,
which brought mandamus proceedings,
seeking to prevent the commission
from reviewing the assessment already
filed with the auditor on February 20.
The writ Of mandamus as prayed for
has been issued.
Associate Justice Watts did not pass
on the constitutionality Of the tax
commission act or the validity Of the
act, saying:
81 shall advert to only two Of the
objections raised by the plaintiff to
the act and to the power Of the tax
commission; the other objections l will
not decide, as / do not consider that
from my view Of the case their de-
cision is necessary. The objections l
shall consider are the third and fourth
grounds as stated above and the fifth.
The State, Wednesday.