The herald and news. [volume] (Newberry S.C.) 1903-1937, 1915-12-21
LEGALITY OF ACT
IS not DISCUSSED
SUPREME COURT SAYS ADEQUATE
REMEDY IN STATUTES.
Banks Lose First Fight Against ASSESS.
ments Fixed by New State Board
Having Control of Taxation.

cry of a tax unlaWrully pdlu, ULe o."
preme court, in decision handed
down Yesterday, reversed the restrain
ing Injunction and mandamus proceed
ings Instituted against the South Caro-
lima tax commission. The decision
does not touch the constitutionality OF
tine act creating the commission.
The orders Of Associate Justice watts
were reversed by Chief Justice Gary
and Associate justices Hydrick and
Fraser. Associate Justice Gage dis
scented, "but not on constitutional or
federal grounds" Judge Watts did not
SIT in the case, as he had issued the
writs granting a temporary injunction
and mandamus.
?, Cases Heard Together.
The cases, which were heard to-
gether by the supreme court, were
brought by the National Loan and Ex-
change bank of Greenwood and W, T.
Bailey against the tax commission and
]. w. Canfeld, county auditor, and by
the Peoples National bank of Green
willie "on behalf of itself and all the
other banks in the state" against the
members of the commission.
Commenting upon taxes, the court
says:
"The funds derived from assessment
and collection of taxes form the food
supply of the government. The ability
.of a government to exercise its func-
nions depends upon the collection OF
taxes and it will not be summarily
deprived of its power except in cases
of absolute necessity"
In dissenting, Judge Gage reserved
the privilege to state the grounds OF
his dissent within reasonable time.
.Uhe opinion in full is as follows:
~These two cases were heard to-
,gether, the one is for injunction, the
other is for mandamus. TIE one OBJ
je4 of the two proceedings is to pre-
vent an alleged unlawful assessment
Of bank property for taxation and so
the unlawful collection Of taxes so as
sessed. Both are extraordinary RENE
dies, neither is available where there
is any other adequate remedy proVIdeo.
The statutes of this state provide an
adequate remedy, i. e., a payment Oh
the disputed tax under protest ana d
ssuit for recovery Of the tax unla"-
fully paid. The constitution OF thls
.state gives the power to the courts 10
issue writs of injunction and manda-
mus and the legislature can not take
1t away, but the legislature can obVlate
the necessity for the issuance OF these
wr1ts by providing an adequate remedy
cn law, as it has done in this matter
NJ assessment and collection OF taxes
Merits Not Discussed.
cit is not necessary to state tne
onesaions involved, as it is held oha'
,+aera is an adequate remedy at law
In which all the questions may De
,raised in due course and decided
.rhe funds derived from assessment
xand collection of taxes form the 1000
supply of the government. The ability
,os a government to exercise us qunc,
4sons depends upon the oollecaon o.
taxes and it will not be summary oe'
orived of its power except IN CASES
of absolute necessity. Many cle7enS
a+e willing to contribute to the funo'
~ tbe state and to pay a tax airnoosi
:. ls not in accord with the forms 0
- II The policy of the law is to CIV
80 cs4fnens an opportunity to 90 SC
la an adequate remedy is provided 10 10
.,,.sa wao pay under protest and IN
Sl.5s ,o.asrs Of injunction and mandampS a.
sosoels ,ad and the judgments appeaEe
from reversed" oou,nosAd
iuT ~ 1ones Of Abbeville, chairman
a, 1,an P, Derham OF Green Pond al
" G. Query of wo0df0rd. -.-ant,
y, The tax commission was represent sssnr,
;. ls,v tsa case by the attorney gener'
rronas - H. Peoples, and his aSsss'4' SIS y
u Dominick. Counsel lot I