49 S.C. 527 | S.C. | 1897
Lead Opinion
The opinion of the Court was delivered by
The appellants have been doing business in the city of Greenville, in this State, as merchants for five and a half years — paying city, county, and State taxes upon all their stock of merchandize; they deal in musical instruments and sewing machines — rarely keeping more than one organ or sewing machine at a time; they take orders from the people in their store in the city for these things, and then deliver them to those living in the country around from their wagon; but in the event their agent while in the country filling orders can sell a new or an old machine taken in exchange for a new one, it is done. The General Assembly of this State passed an act in 1893 (see 21 Stat. at Large, 407,) to amend the law as to hawkers and peddlers, so that those plying that business in the. county should pay a license tax of $75 to the clerk of court for a license as such, &c. — especially, mentioning hawking and peddling pianos, organs, sewing machines, etc. In April, 1894, the appellants were required to pay this license, which they did under protest. Thereafter they presented their claim for the sum of $75 against the county, and it was disallowed by the county board of commissioners. The appellants appealed to the Circuit Court, and Judge Earle, who heard said appeal, dismissed the same. They now come before this • Court on two exceptions to Judge Earle’s decree or order, as follows: “1. That his Honor erred in dismissing plaintiffs’ [appellants’] appeal, it appearing from the testimony that the plaintiffs during the year 1894 sold no articles as hawkers and peddlers, and were, therefore, not liable for said license tax. 2. That his Honor erred in not sustaining plaintiffs’ exceptions from the judgment of the county board of commissioners and the county'supervisor, which was as follows: ‘Because the said plaintiffs having paid the license fees required under protest, and the evidence showing that they sold no articles as hawkers and peddlers, said board erred in not approving their said claim, and in not ordering their said license tax refunded.’ ”
It is the judgment of this Court, that the judgment of the Circuit Court be reversed, and that this cause be remanded to the Circuit Court, with directions to enforce this judgment of the Supreme Court.
Concurrence Opinion
I concur under the authority of State v. Moorehead, 42 S. C., 211, in which I filed a dissenting opinion.