The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1915-12-22
REFUSES INDUCTION TO BANKS
STATE SUPREME COURT SAYS
THAT THERE ARE OTHER
REMEDIES AT LAW.
First Fight Against Assessment Fixed
by State Tax Commission Lost by
Banks, Although Legality of Act is
Not Brought into Case.

Columbia, Dec. 17.-Holding that
there is an adequate remedy in the
statutes for the recovery of tax un-
lawfully paid, the supreme court, in
a decision handed down yesterday, re-
versed the restraining Injunction and
mandamus proceedings instituted
against the South Carolina tax COM
mission. The decision does not touch
the constitutionality of the act Great
ing the commission.
The orders of Associate Justice
Watts were reversed by Chief Justice
Gary and Associate Justices Hydrick
and Fraser Associate Justice Gage
dissented, but not on constitutional
or federal grounds Judge Watts
did not sit in the case, as he had is
sued the writs granting a temporary
injunction and mandamus.
The cases, which were heard to-
gether by the supreme court, were
brought by the National Loan & Ex-
change bank Of Greenwood and w. Il.
Bailey against the tax commission
and j. w. Garfield, county auditor,
and by the Peoples National bank Of
Greenville ION 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 assess
ment and collection Of taxes form the
food supply of the government. The
ability Of government to exercise
its functions depends upon the collec-
tion of taxes and it will not be sum-
marily deprived Of it's power except
in cases of absolute necessity"
In dissenting Judg, Gage reserved
the privilege to state the grounds of
his dissent within q reasonable time.
The opinion in full is as follows:
These two cases were heard to-
gether, the one is for injunction, the
other is for mandamus. The one OBJ
ject Of the two proceedings Is to
prevent an alleged unlawful assess
ment of bank property for taxation
and so the unlawful collection Of
taxes so assessed. Both are extraor-
dinary remedies, neither is available
where there Is any other adequate
remedy provided. The statutes of this
State provide an adequate remedy, 1.
G., a payment Of the disputed tax un-
der protest and a suit for recovery of
the tax unlawfully paid. The consti-
tuition of this State gives the power
to the courts to issue writs of injunc-
ton and mandamus and the legisla-
ture can not take it away, but the
legislature can obviatc the necessity
for the issuance Of these writs Ly
providing an adequate remedy ut
law as 1t has done in this matter of
assessment and collection of taxes.
at is not necessary to state the
questions involved. as it is held that
there is an adequate remedy at law
In which all the questions may De
raised in due course and decided.
THE funds derived from assess
ment and collection Of taxes form tho
food supply OF the government. The
ability of government to exercise
It's functions depends upon the collec-
tion OF taxes and it will not be sum-
marily deprived of its power except
in cases of absolute necessity. Many
citizens are willing to contribute to
the funds Of the State and to pay
tax, although it is not in accord with
the forms Of law. The policy of the
law is to give these citizens an op-
portunity to do so.
AN adequate remedy is provided
for those who pay under protest and
the orders of injunction and manda-
mus are overruled and the judgments
appealed from reversed"
The tax commission is composed of
"A. w. Jones Of Abbeville, chairman;
John Z. Derham of Green Pond and
w. G.. Query Of Woodford.
The tax commission was represent
ed in the case by the attorney general
Thomas III. Peoples. and his assist.
ant. Fred III. Dominick. Counsel for
the banks were +. L. Grier of Green
wood, T. p. Cothran of Greenville
anu B. III. Moss of Orangeburg. The
matter was argued in the supreme
court Monday morning last