54 S.C. 266 | S.C. | 1899
The opinion of the Court was delivered by
This was an action to re
We will first consider those allegations in the complaint which relate to the first ground upon which the demurrer is rested, with a view to ascertain whether such allegations show that the tax in question was lawfully imposed. These allegations are, substantially, as follows: 1st. That the city of Columbia is a municipal corporation. 2d. Thattheplaintiff is a corporation duly organized under the laws of the State of Florida, and as such is the lessee of a certain railroad, commencing at Cayce’s Junction, in the county of Lexington, South Carolina, and extending thence to the city of Savannah, in the State of Georgia, but owns no tracks, struc
We are of opinion, therefore, that there was no error upon the part of the Circuit Judge in sustaining the demurrer upon the first ground above stated. Under this view, the question presented by the additional ground upon which de
The judgment of this Court is, that the judgment of the Circuit Court be affirmed.