Atlantic Coast Line Railroad v. Town of Timmonsville

Citations

• 116 S.C. 316
• 108 S.E. 83

Syllabus

<p>Licenses — Railroad Entitled to Recover Amount Paid, In Absence op Evidence That Tax Was Levied on Gross Income and Capital Investment. — Railroad suing to recover license taxes imposed by ordinance enabled pursuant to Civ. Code 1912, § 2947, paid under protest, held entitled to the recovery of the taxes paid in the absence of evidence that the tax was levied' either upon the gross income or upon the amount of capital invested as required by such statute.</p>