54 S.C. 564 | S.C. | 1899
The opinion of the Court was delivered by .
This action was brought under the statute, approved March 2d, 1897 (22 Stat., 453), entitled “An act to provide for the collection of past due railroad taxes, and for the distribution of the same,” to recover taxes, State, county and special, with penalties, alleged to be past due for each of the twenty fiscal years from 1876 to 1896, inclusive, on its railroad property in the territory embraced ■within Chesterfield, Darlington and Florence counties. The complaint attempts to set up forty-eight causes of action, each cause of action being for the amount alleged tO' be due in each of said counties in each fiscal year. So much of the complaint as is set out in the “Case” showing one of these alleged causes of action is officially reported herewith. The case is here on appeal from an order overruling a demurrer interposed on two grounds: (1 ■) That the Court could take
2 3 In the light of the foregoing, let us ascertain what' is the true construction of the statute under which this action is brought. The act both in its title and in the body thereof authorizes an action for past due taxes. This undoubtedly must be'held to mean delinquent taxes on property assessed for taxation, for only such taxes are past due. In a complaint for such taxes it is essential to allege that the property upon which the taxes are claimed was by
The judgment of the Circuit Court is reversed, without prejudice to the right of plaintiff to apply -to the Circuit Court for leave to- amend the complaint in the particular discussed herein as may be advised.