DeSoto Gold Mining Co. v. Smith

Citations

• 49 S.C. 188
• 27 S.E. 1
• 1897 S.C. LEXIS 143

Syllabus

<p>Taxpayer — Taxes—Action to Test Eegaeity oe Tax. — The right ■ given by sec. 340 of Rev. Stat. to a taxpayer to pay taxes under protest, and within thirty days thereafter to bring an action to test their legality, is confined to the person in whose name the property is listed, and cannot be extended to one purchasing after the property is assessed.</p>