The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1915-12-15
UPH0lDS TAX COMMISSION.
CONSTITUTIONAL OF ACT
CREATING BODY BACKED
BY ATTORNEY GEN
ERAL.
Two Cases Brought by Bank in
Greenwood and One in Grccnvillc-
In Supreme Court Today.

COlum bia, Dec. 12.-The constitu-
tionality of the act Of the general as
sembly creating the South Carolina
State tax commission and it's legal
ity in every respect is upheld by
Attorney General Thos. H. Peoples
and Assistant Attorney General Fred
Fl. Dominick in their argument in
the mandamus suits brought against
the commission by the National Loan
and Exchange Bank, of Greenwood.
in the names of the banks of the
State who are seeking to have the
courts declare the act unconstitution-
al. The argument of the State was
filed in the office OF the clerk Of the
Supreme Court yesterday. The cases
will come before the Supreme Court
tomorrow morning for argument.
The two cases. one brought by the
National Loan and Exchange Bank,
of Greenwood, and the other by the
Peoples National Bank, of Green
vile, were first heard by Associate
Justice Watts last summer. The
banks sought to enjoin the tax COM
mission from assessing the property
of the bank and attacked the consti-
tutionality of the act. Associate Jus
tice Watts granted the relief asked for
and directed injunctions to lie against
the commission. The State, through
the Attorney General, appealed and
the cases are to be heard before the
entire court Aomorrow morning.
The banks are represented by B. H.
Moss, Of Orangeburg; Grier, Park &
Nicholson, Of Greenwood, and Goth
ran, Dean G. Cothran, Of Greenville.
The Attorney General in his argu-
ment contends that the law is we'll
settled that mandamus will not lie
where the plaintiff has an adequate
remedy at law" and emphasizes that
this is the law in all cases, but more
especially SO when it comes to the COL
lection Of taxes, referring to the fact
that the general assembly has enacted
certain laws prohibiting interference
by the courts with the collection Of
taxes and providing an adequate rem
edy for any taxpayer who feels him.
lself aggrieved.
There has been in the past quite a
division in our courts and among our
Judges as to the right Of The general
assembly to limit the jurisdiction of
the courts and curtail their rights to
issue injunctions and writs which are
iSivc2 them under the constitution.
This difference of opinion, however,
seems to have been reconciled, and it
is now the holding of our court that
linjunctions and writs will not issue in
such cases, where the petitioners have
an adequate remedy by law" says the
argument OF the Attorney General,
citing decisions Of the court along this
line.
The remedy set forth is for the tax
payers to pay under protest and then
bring action in the courts to recover
that part which he thinks is illegal
or excessive. The Attorney General
contends that the banks have q rem
|cdy by paying the taxes under pro-
test and then bringing actions for
their recovery:
THE great weight of authorities of
the United States courts is against the
issuance Of injunctions or writs in
matters involving collection of taxes"
continues the argument, citing the
case Of the Union National Bank VS..
City Of Chicago, 78 U. S., 1OS, known
as the Dove case.
There is no allegation Of lack of
adequate remedy, irreparable injury
or multiplicity of suits in the case at
bar" contends this argument.
The Attorney General shows that
the great seal Of the State was affixed
to the Tax Commission Act on June
"a by the Secretary of State and that
the assessment of the property Of the
bank in Greenwood did not take place
until after that date, and at that
time there was no question but that
the act did have the seal Of the State
affixed to it and was therefore a valid
act.
THE object Of the act was to Gre
ate tax commission and definite it's
powers and duties. An examination of
the act will show that there is no in
congruous legislation whatsoever at
tempted by the said act, but all of the
provisions of the act relate to the ere
alton of the tax commission and to its
powers and duties, all OF which are
tynr r.r1,n ma 30,