Citation Codes Equivalent Citations citation codes Docket Number 12909 Attorney(S) Messrs. Gregory Gregory for appellant, cite: Exemption statute: 34 Stat., 891. Exemption statute strictly construed: 37 Cyc., 890. Cooley Taxation, 4th Ed., Sec. 572; 16 S.Ct., 471; 6 U.S. 461; 89 U.S. 215; 99 U.S. 348; 143 U.S. 192; 64 A.L.R., 110; 25 A.L.R., 27; 153 Mass. 185; 69 L.R.A., 776; 115 S.C. 108; 151 Ky., 758. Statute to induce new plants, not enlargements or improvement of old: 143 Ky., 258; 149 Ky., 149; L.R.A., 1916-D, 108; 142 Ky., 759; 170 Ky., 557. Exemption is a gratuity and may be revoked: 26 R.C.L., 304; 22 S.Ct., 888; 19 Mich., 259. Exemption personal and not assignable: 26 R.C.L., 308; 205 U.S. 236; 239 U.S. 126; 49 S.E., 506; 3 S.Ct., 193; 21 S.Ct., 240; 5 S.Ct., 813; 23 S.Ct., 860; 28 S.Ct., 401; 89 Md., 89. Merger eliminated Great Falls Power Company: Cooley Taxation 4th Ed., Sec. 722; 205 U.S. 236; 60 L.R.A., 34; 7 R.C.L., 155; 3 Civ. Code 1922, page 1452; 92 U.S. 265; 14 S.Ct., 592. Exemption is discrimination against other corporations: 64 L.Ed., 989; 247 U.S. 350; 28 S.Ct., 7; 30 S.Ct., 287; 17 S.Ct., 255; 75 S.C. 62; 53 S.C. 259; 53 S.C. 285. Statute violates Section 1, Article 10, Constitution of S.C. 1895: 10 S.E., 845; 20 S.E., 526; 37 Cyc., 735-36; 3 S.Ct., 193; 255 U.S. 288; 21 S.Ct., 240; 14 S.Ct., 592; 101 U.S. 153; 37 S.Ct., 693; 41 Calif., 351; 13 Am. Rep., 143; 68 Ill., 530; 28 L.R.A., 65; 59 Ill., 142; 99 U.S. 309; 178 Pa. St., 171; 35 S.E., 73; 78 S.E., 807; 54 S.E., 729; 69 Ind., 375; 53 N.E., 168; 16 Am. Rep., 375; 43 S.E., 362; 52 S.E., 638; 68 L.R.A., 92; 2 A.L.R., 465; 9 Wis. 378; 3 Ohio St., 15; 30 L.R.A., 218; 34 L.R.A., 725; 12 A.L.R., 552; 106 Md., 281; 64 L.R.A., 34; 43 A.L.R., 673; 75 S.C. 62; 106 S.C. 185; 59 S.C. 396; 66 S.C. 37; 6 S.C. 1; 56 S.C. 516; 53 S.C. 259; 25 S.Ct., 303; 43 L.R.A., 498; 20 S.E., 526; 139 Miss., 675. " Public purpose." 23 S.C. 57; 87 U.S. 655; 106 U.S. 487; 111 Mass. 454; 6 Fed. Cases, 221; 64 N.Y., 91; 86 Fed., 597; 75 S.C. 34. Special act, when general law could be made applicable: 99 S.C. 475; 59 S.C. 110; 62 S.C. 247; 66 S.C. 219; 109 S.C. 1; 110 S.C. 505; 106 Md., 281. In Reply. Special act objectionable: 99 S.C. 377; 85 S.C. 186; 110 S.C. 505; 66 S.C. 219. Messrs. Williams Stewart, J.H. Marion and J.C. McGowan, for respondent, cite: Statute clear and unambiguous: 25 R.C.L., 960-961. Exemption was annexed to specific property and passed with property: 37 Cyc., 898; 95 Pac., 187; 119 N.W., 202; 71 Atlantic, 328; 75 S.C. 34; 30 Am. Dec., 423; 12 S.W. 685; 3 L.Ed., 303; 76 N.W., 217. Property enjoying immunity continues exempt in consolidated company: 117 U.S. 129; 92 U.S. 677; 15 Wall, 460. Power of exemption: 74 S.C. 433. Public purpose: 123 S.C. 272. Powers of municipal corporation: 1 Dillon, Mun. Corp., Sec. 89; 73 S.C. 83; 123 S.C. 272. Right to invoke due process clause applies only to corporations affected: 6 R.C.L., 89, 92; 132 S.E., 673. No discrimination against existing factories: 49 L.R.A., 604. No infringement of equal protection clause: 253 U.S. 412. General law not practicable: 76 S.C. 21; 121 S.C. 5. Judges MR. JUSTICE COTHRAN. See more information ... Smart Summary Please sign up to generate summary. DUKE POWER COMPANY v. BELL, COUNTY TREASURER. April 25, 1930. The opinion of the Court was delivered by MR. JUSTICE COTHRAN. The decree of his Honor, Judge Johnson, is entirely satisfactory to this Court, and for the reasons stated therein it is affirmed. MR. CHIEF JUSTICE WATTS and MESSRS. JUSTICES BLEASE, STABLER and CARTER concur.