The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1915-07-31
TAX COMMISSION LOSES.
JUSTICE WATTS MAKES TWO
ADV SO RULINGS.
"5"ns',o, S" %es Which rorD'as
Comp = Assessing Banks
Mar Is Also Grantcd-Appeal
TO y enc Court.

:, mbia, July 2S.-The case of
- banks against the South Carolina
commission will be carried to the
hpreme court for a decision, accord
fing to Thomas H. Peoples, attorney
general. DEGREES adverse to the COM
mission were rendered yesterday by
Associate Justice Watts in two cases
brought by the Peoples National
bank of Greenville and a Greenwood
bank.
In the case Of the Peoples Ma
tional of Greenville, 'in behalf of it
self and all other banks of the State"
the decree ends as follows:
1T is therefore ordered that the
temporary restraining order hereto
fore passed be continued until the
final hearing of the case.
1T is further ordered that, during
the pendency of this action, the de-
PENDANTS be enjoined and restrained
from assuming or exercising any au-
thority over the returns of ASSESS
ments 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 defehd-
ants be enjoined from retaining the
returns of the several banks of the
State, it follows that the same should
be returned by the defendants to the
several auditors 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
without authority under the act to
assess the property Of shareholders
In bank-State or national; the only
method of taxing this class of prop
erty authorized by law, and that an
feffort upon their part to assess the
property and franchises of a bank,
which they are alone apparently au-
thorized by the act to do, would con-
travene the constitution of South
Carolina and the act Of congress.
1T is therefore ordered adjudged
and decreed that the plaintiff is en-
titled to the relief demanded in the
complaint
1t is further ordered that a writ
or 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 as
sessment described in the complaint
and directed also to j. w. Garfield.
auditor of Greenwood county, re-
Quiring and commanding him to place
the same upon the tax books of
Greenwood county, for the purpose of
taxation for the year 1915 in ac-
cordance with law"
This decision was rendered in the
case of the National Loan and Ex-
change bank of Greenwood and w.
L. Bailey against the tax commission
and the auditor of Greenwood county,
which brought mandamus proceed
ings, seeking to prevent the commits
sion 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:
u 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
will not decide, as 1 do not consider
that from my view of the case their
decision is necessary. The objections
shall consider are the third and
fonrth grounds as stated above and
the fifth"