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JACK ULMER, INC., v. DANIEL, ATTORNEY GENERAL

Supreme Court of South Carolina.

Mar 28, 1940

Judgment

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Case Information

CITATION CODES

citation codes

DOCKET NO.

15048

Attorney(S)

Messrs. John M. Daniel, Attorney General, Claude K. Wingate and Henry R. Sims, for appellants, cite: Defining of terms by Legislature: 294 U.S. 87; 79 L.Ed., 780; 114 S.W.2d 796; 14 F.2d 564; 248 P., 1017; 141 N.E., 551; 112 A., 385; 232 P., 569; 239 P., 1022; 133 N.E., 399; 136 A., 223; 242 P., 49. As to avoidance of an evasion: 281 U.S. 497; 278 U.S. 470; 283 U.S. 15; 218 U.S. 57; 247 U.S. 138; 201 U.S. 633; 19 F.2d 260; 272 U.S. 365; 248 U.S. 297; 248 U.S. 498; 226 U.S. 192; 127 U.S. 678; 187 U.S. 606; 211 U.S. 31; 251 U.S. 264; 253 U.S. 350; 265 U.S. 545; 272 U.S. 581; 259 U.S. 503. Classification: 63 S.C. 425; 41 S.E., 521; 113 U.S. 27; 63 S.C. 169; 41 S.E., 108; 141 S.C. 407; 139 S.E., 834; 156 S.C. 299; 152 S.E., 865; 177 S.C. 427; 181 S.E., 481; 25 R.C.L., 297; 178 S.C. 57; 182 S.E., 96; 240 U.S. 342; 60 L.Ed., 679; L.R.A., 1917-A, 421; Ann. Cas., 1917-B, 455; 68 S.C. 339; 47 S.E., 695; 165 U.S. 1; 169 U.S. 366; 187 U.S. 606; 92 S.C. 14; 75 S.E., 374; 220 U.S. 61; 55 L.Ed., 369; 168 S.C. 440; 167 S.E., 674; 290 U.S. 169; 78 L.Ed., 247; 233 U.S. 389; 58 L.Ed., 1011; L.R.A., 1916-C, 1189; 147 S.C. 116; 144 S.E., 846; 37 C.J., 201; 17 R.C.L., 518; 92 S.C. 81; 75 S.E., 392; 62 S.C. 524; 40 S.E., 970; 74 S.C. 207; 54 S.E., 362; 86 S.C. 94; 67 S.E., 1070. Taxation: 134 U.S. 232; 33 L.Ed., 892; 286 U.S. 276; 76 L.Ed., 1102; 87 A.L.R., 374. Liability of principal employer: 141 A., 705; 173 S.E., 741; 139 S.E., 365; 3 S.E., 2d 290; 168 U.S. 85. Messrs. Edens Weinberg, for respondent, cite: Doubtful tax statutes to be construed against taxing power: 174 S.C. 359; 177 S.E., 653; 182 S.C. 72; 188 S.E., 508; 183 S.C. 38; 190 S.E., 249; 139 S.C. 107; 137 S.E., 211; 171 S.C. 441; 172 S.E., 432; 133 S.C. 383; 131 S.E., 37; 127 S.C. 473; 121 S.E., 377; 187 So., 880; 301 U.S. 584; 81 L.Ed., 1279; 109 A.L.R., 1293; 301 U.S. 619; 81 L.Ed., 1307; 109 A.L.R., 1319. Construction of statutes: 173 S.C. 149; 175 S.E., 213; 102 S.C. 483; 86 S.E., 1057; 154 S.C. 55; 151 S.E., 218; 166 S.C. 117; 164 S.E., 588; 286 U.S. 472; 76 L.Ed., 1232; 83 S.C. 481; 65 S.E., 725; 135 S.C. 348; 132 S.E., 673.

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March 28, 1940.

The opinion of the Court was delivered by

MR. CHIEF JUSTICE BONHAM.

The facts in this case are not in dispute and are succinctly and clearly stated by Judge Gaston in his order on Circuit, from which this appeal comes. His exposition of the statute, and conclusions of law therefrom, meet the approval of this Court and are adopted by it. Let it be reported.

The judgment of the Court below is affirmed.

MESSRS. JUSTICES CARTER and FISHBURNE and MESSRS. ACTING ASSOCIATE JUSTICES J. HENRY JOHNSON and E. H. HENDERSON concur.