White v. Town Council

Citations

• 34 S.C. 242
• 13 S.E. 416
• 1891 S.C. LEXIS 41

Syllabus

<p>1. License Tax. — Where a merchant during the year changes the character of his stock, as from dry goods to groceries, he continues to be a merchant, and does not thereby render himself amenable to a license tax imposed on those engaged in the business of a merchant for a shorter period than one year.</p> <p>2. Facts in a Law Case.' — -Where the Circuit Judge reverses the findings of a trial justice in a law .case, assigning no reasons therefor, and there is some evidence of facts which tend to support this reversal, this court cannot declare the judgment erroneous.</p> <p>3. Municipal Taxation. — -A municipal tax can be imposed only by authority conferred upon the corporation by statute and in strict conformity to such authority. Under power to impose a license tax on transient persons engaged temporarily in business, it is doubtful whether a municipal corporation can require a license from persons coming into the town and engaging in the business of a merchant for a shorter period than one year.</p> <p>4. Ibid. — But as there was no evidence to show that plaintiffs intended to engage in business for a shorter period than one year, and some evidence to show the contrary, they were not chargeable with the license tax collected from them by the town council.</p>