Heyward v. South Carolina Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “The question is not one of intention, but of power; and, if the officer has not power to act, his action is not state action, and so affords no basis upon which to predicate estoppel against the state”
• “The question is not one of intention, but of power; and, if the officer has not power to act, his action is not state action, and so affords no basis upon which to predicate estoppel against the state.” (quoting Carolina Nat’l Bank v. State, 60 S.C. 465, 473, 38 S.E. 629, 632 (1901))

Source: CourtListener parenthetical corpus (CC0).