46 S.C. 252 | S.C. | 1896
The opinion of the court was delivered by
In July, 1892, under a bill in equity in the United States Circuit Court for the District of South Carolina, one H. M. Comer was duly appointed by such court the receiver of the plaintiff corporation, under which appointment the said H. M. Comer, as such receiver, possessed himself of all the property of said railway. On the 2d day of February, 1893, the said railway company having failed to pay the State of South Carolina -the taxes legally assessed against it, the defendant, as sheriff of Uaurens County, in the State aforesaid, by virtue of sundry tax executions to him directed, against the property of said railway company for its unpaid taxes, entered upon the premises in the possession of the said receiver and seized and took possession of two engines and a train of box cars as, and which were, the property of the said railway company, so that the said two engines and train of box cars could not be used for railroad purposes. That thereupon, on the 4th day of February, 1893, the said H. M. Comer, as receiver as aforesaid, offered to pay unto the defendant, as sheriff as aforesaid, all the taxes and penalties due by such railway company on its unpaid taxes; but the said defendant refused to release his levy upon such property unless he was paid, in addition to such taxes and penalties, his commissions of five per cent, upon all such taxes and penalties, which amounted to $377.16. This latter payment (five per cent, commissions to the sheriff) was made under solemn protest of said H. M. Comer, as receiver, and was only made in order to obtain the use of said two engines and the train of cars levied upon as aforesaid. On the 4th day of June, 1893, the plaintiff, John B. Cleveland, was duly appointed the successor of the said H. M. Comer as such receiver by the United States Circuit Court for the district of South Carolina, and in the order of his appointment it was provided that such John B. Cleveland, as such successor, as receiver as aforesaid, should have the right, and it was made his duty, to sue for and recover any
The defendant, as sheriff, in his answer, admitted the levy by him upon the alleged railroad property, and that he refused to release the levy thereon unless and until such $376.16 and $4 was paid, justifying his conduct by reason of the mandate of the tax execution to him directed, and that such sum of $376.16 and $4 were due him under the provisions of the laws of the State of South Carolina.
The cause came on for trial before his honor, Judge Earle, and a jury, and resulted in a verdict for the plaintiff for $380.16. After entry of judgment thereon, the defendant appealed to this court. The judge’s charge to the jury and the grounds of appeal will be set out in the report of the case. All of the exceptions are confined to allegations of error in the judge’s charge.
First. It is contended by appellant that the sheriff in this instance was entitled to collect five per cent, commissions on all moneys collected by him under tax executions, whether he has made a legal levy or not.
As to the fourth ground of appeal, it was not error of the Circuit Judge to make the charge he did, as pointed out in this exception. The issues were virtually narrowed down to legal issues, so far as defendant’s testimony was concerned. What was left to the jury to do but find for the plaintiff, if they believed plaintiff’s testimony?
As to the sixth ground of appeal, we cannot sustain it. Of course, all persons who have a regard for the nice performance of civil duty, recognize the propriety of corporations paying their taxes with the same promptitude as private citizens — for all should pay for the protection of the government to them, and no one is disposed to attach any
It is the judgment of this court, that the judgment of the Circuit Court be affirmed.