Citation Codes Equivalent Citations citation codes Docket Number 15328 Attorney(S) Mr. J.G. Leatherwood, Mr. W.E. Bowen, and Mr. C.S. Bowen, all of Greenville, for appellant, cite: As to enjoining collection of Unemployment Compensation Tax: Code 1932, Sec. 2845, 2846; Act No. 946, Acts of 1936; 78 S.C. 211, 58 S.E. 811; 178 S.C. 57; 182 S.E. 96; Code 1932, Sec. 2469; 168 S.C. 112; 167 S.E. 22; 193 S.C. 193; 7 S.E.2d 829; 92 S.C. 81; 75 S.E. 392. As to error of trial Court in failing to hold Act unconstitutional: Constitution, Art. 10, Sec. 1; 57 S.Ct. 868; 81 L.Ed. 811; 109 A.L.R. 1327; 166 S.C. 177; 192 S.C. 308; 6 S.E.2d 473. As to fixing of assessment: Constitution, Art. 10, Sec. 2; 112 S.C. 383; 99 S.E. 841; 192 S.C. 308, 320; 6 S.E.2d 473; 193 S.C. 158; 7 S.E.2d 526; 60 S.C. 532; 39 S.E. 265; 92 S.C. 81, 92; 75 S.E. 392; 85 S.C. 507, 519; 67 S.E. 781. As to purpose of tax: 61 C.J., Sec. 18, taxation. As to impairment of contracts: Constitution, Art. 1, Sec. 8; 193 S.C. 158; 7 S.E.2d 526; 295 U.S. 330; 79 L.Ed. 1468, 1476. Mr. John M. Daniel, Attorney General, Mr. Claude K. Wingate, attorney for the Tax Commission, Messrs. Thomas H. Pope, Jr., and W.M. Capers, attorneys for South Carolina Unemployment Commission, for respondents, cite: As to background of the Act: 81 L.Ed. 779, 57 S.Ct. 883; 109 A.L.R. 1293. As to decisions holding Act constitutional: 81 L.Ed. 811; 57 S.Ct. 868; 109 A.L.R. 1327; 174 So. 516; 127 S.W. 802; 62 P. 1037; 5 N.E.2d 720; 178 So. 95 (b); 2 N.E.2d 22; 27 S.Ct. 122; 3 S.E.2d 290; 2 S.E.2d 584; 2 S.E.2d 592; 114 S.W.2d 796; 91 P.2d 512; 93 Okla. App. 240; 140 P.2d 453; Commerce Clearing House, Unemployment Insurance Service, Vol. 2, Ark., Par. 8019; Vol. 6, Tex., Par. 8041. As to injury to plaintiff: 81 L.Ed. 779; 57 S.Ct. 883; 109 A.L.R. 1293; Internal Revenue Code, Secs. 1600-1; 235 U.S. 571, 575, 576; 274 U.S. 603, 606; 2 S.E.2d 777; 190 S.C. 270; 3 S.E.2d 536; 190 S.C. 495; 2 S.E.2d 686; 191 S.C. 19; 167 S.E. 674; 168 S.C. 440; 167 S.E. 674; 295 Pa. 571; 145 A. 797; 85 N.H. 522; 154 A. 633. As to constitutionality of Act: 2 S.E.2d 36; 191 S.C. 271; 190 S.E. 826; 183 S.C. 263; 153 S.C. 114; 149 S.E. 763; 115 S.E. 202; 122 S.C. 158; 176 S.E. 870; 174 S.C. 35; 199 S.E. 425; 188 S.E. 377. As to violation of Art. 10, Sec. 1 of the Constitution: Constitution, Art. 10, Sec. 1; 103 S.C. 10; 87 S.E. 421; 59 S.C. 396; 38 S.E. 11; 144 S.E. 846; 147 S.C. 116; 17 R.C.L. 483; 166 S.C. 135; 164 S.E. 588; 286 U.S. 472; 164 S.E. 844; 166 S.C. 281; 182 S.E. 96; 178 S.C. 57; 301 U.S. 619; 81 L.Ed. 1307; 575 S.Ct. 904; 109 A.L.R. 1319; 62 P.2d 1307; 63 P.2d 810; 108 A.L.R. 595; 5 N.E.2d 720; 174 So. 516; 115 S.E. 202; 122 S.C. 158; 194 S.E. 439; 185 S.C. 472; 61 S.E. 1108; 81 S.C. 71; 6 S.E.2d 473; 192 S.C. 308; 2 S.E.2d 36; 191 S.C. 271; 164 S.E. 588; 166 S.C. 135; 164 S.E. 844; 166 S.C. 281; 144 S.E. 846; 147 S.C. 116; 113 S.E. 345; 121 S.C. 5; 47 S.E. 695; 68 S.C. 339; 181 S.E. 481; 177 S.C. 427; 152 S.E. 865; 156 S.C. 299; 139 S.E. 842; 141 S.C. 407; 45 S.E. 122; 67 S.C. 35; 41 S.E. 521; 63 S.C. 425; 301 U.S. 495; 81 L.Ed. 811; 57 S.Ct. 868. As to violation of Constitution Art 10, Sec. 2: 4 S.C. 403; 11 S.C. 458; 92 S.C. 81; 75 S.E. 392; 60 S.C. 532; 39 S.E. 265; 85 S.C. 507; 67 S.E. 781; 135 S.E. 153; 137 S.C. 288; 32 P. 272; 72 N.W. 66; 150 S.E. 269; 152 S.C. 455; 185 S.E. 491; 180 S.C. 329; 174 S.C. 422; 177 S.E. 668; 193 S.C. 158; 7 S.E.2d 526; 11 S.E.2d 260; 195 S.C. 295; 177 S.C. 399; 181 S.E. 476. As to valid exercise of police power: 11 Am. Jur. 991; 11 Am.Jur., pp. 1081-1084; 20 S.E. 221; 42 S.C. 222; 26 S.E. 906; 48 S.C. 570; 99 S.E. 841; 112 S.C. 383; 168 S.E. 143; 169 S.C. 41; 287 U.S. 502; 53 S.Ct. 249; 172 S.E. 130; 171 S.C. 209; 57 S.Ct. 868; 81 L.Ed. 811; 109 A.L.R. 1327; 5 N.E.2d 720; 123 S.E. 648; 128 S.C. 541. Judges MR. ASSOCIATE JUSTICE FISHBURNE. See more information ... Smart Summary Please sign up to generate summary. PICKELSIMER v. PRATT ET AL. November 12, 1941. The opinion of the Court was delivered by MR. ASSOCIATE JUSTICE FISHBURNE. Upon a careful examination of the record and the issues presented, on appeal, this Court is in agreement with the conclusions reached by the Circuit Court, and the reasoning on which these conclusions rest. We adopt the judgment of the lower Court as the judgment of this Court. Let the judgment of the lower Court be reported. Judgment affirmed. MESSRS. ASSOCIATE JUSTICES BAKER and STUKES and MESSRS. ACTING ASSOCIATE JUSTICES L.D. LIDE and A.L. GASTON concur.