PICKELSIMER v. PRATT et al

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.