Case Name: CURDTS ET AL. v. S. C. TAX COMMISSION; McBEE v. SAME
Court: Supreme Court of South Carolina
Jurisdiction: South Carolina
Decision Date: 1925-04-01
Citations: 131 S.C. 362
Docket Number: 11732
Parties: CURDTS ET AL. v. S. C. TAX COMMISSION McBEE v. SAME
Judges: Messrs. Justices Fraser and Marion concur.
Reporter: South Carolina Reports
Volume: 131
Pages: 362–364

Head Matter:
11732
CURDTS ET AL. v. S. C. TAX COMMISSION McBEE v. SAME
(127 S. E., 438)
Messrs. Bonham, Price & Poag, for appellants,
Messrs. Samuel M. Wolfe, Jno. M. Daniel, Atty. General and Cordie Page, Asst. Atty. General, for respondent,
April 1, 1925.

Opinion:
The opinion of the Court was delivered by
Mr. Justice Watts.
"These cases were brought to test the validity of the Act of March 26, 1923,. which imposes a tax upon places of amusement. By agreement with the Attorney General, the decision in this case was to be binding upon all places in the state in like situation. The issue raised is a clear challenge to the constitutionality of the act.
"It is maintained in the exceptions that the act is unconstitutional in four particulars: First, that it is a special law where a general law would suffice; second, that the tax is not uniform and equal; third, that it is a taking of property without due process of law as inhibited by^" the State Constitution; and, fourth, a violation' of the due process clause of the United States Constitution."
These exceptions are overruled under the authority of Budd v. State of New York, 145 U. S., 517; 12 S. Ct., 468; 36 L. Ed., 247, and for the further reason that it was clearly the intent of the Legislature, in passing the act in question, that if the proviso was declared by the Court to be unconstitutional that the remainder of the act should remain unaffected. A reading of the act clearly indicates this.
All exceptions.are overruled, and judgment affirmed.
Messrs. Justices Fraser and Marion concur.
Mr. ChiEE Justice Gary and Mr. Justice Coti-iran did not participate.