Citation Codes Equivalent Citations citation codes Docket Number 10427 Attorney(S) Messrs. Barron, McKay, Frierson McCants, for appellant, cite: Tax lien affixed after proclamation of President taking over the Company: 1 Civ. Code 1912, Sec. 320. Right of plaintiff to do an express business under its contracts with the railroad ceased under government control: 249 U.S. 377; 8 B.R.C., 483; 250 U.S. 163; 250 U.S. 135; 82 So., 458; 99 S.E., 846; 250 Fed., 880; 232 Mass. 465; 250 U.S. 195; 260 Fed., 280; 257 Fed., 138; 256 Fed., 247. State has no power to tax property or franchise being operated by Federal Government: 4 Wheat, 316; 105 U.S. 460; 226 U.S. 404; 90 S.W. 594; 18 Wall, 5; 9 Wheat, 738. Franchise not in use has no taxable value: 57 Cent. L.J., 203; 249 U.S. 275; Art I, Sec. 6, Const. 1895; Id., Art 3, Sec. 29; Art. 10, Sec. 1; 142 N.W., 476; 48 L.R.A. (N.S.), 1076. Commission's action resulted in taxation of property outside the State: 193 U.S. 490; 101 U.S. 153; 185 Fed., 250; 207 U.S. 20; 227 U.S. 278. Mr. Samuel M. Wolfe, Attorney General, and Martin Blythe, for respondent, cite: Court sat as a jury and findings of fact are conclusive: 61 S.E., 1075. Property taxed was intangible assets such as the franchise, good will, etc.: 165 U.S. 220. Tax lien attaches at beginning of fiscal year: Art. X., Sec. 10, Const. 1895; 1 Civ. Code 1912, Sec. 290; 34 S.C. 364; 95 S.C. 295. Amendments discretionary: 70 S.C. 550. U.S. Supreme Court will interfere with State tax laws only where arbitrary, capricious or confiscatory: Adv. Ops. 1918-19, 208; Adv. Ops. 1919-29, p. 131; 92 U.S. 575. Proportion of local property to foreign property is fair basis of taxation: Adv. Ops. 1919-20, p. 1. Remedy against illegal tax: 1 Civ. Code 1912, Sec. 461. Is exclusive: Id., Sec. 462. Courts will not disturb action of assessing boards: 2 Cooley tax., 1381-3. Only where void: 190 U.S. 426; 37 L.R.A., 371; 6 L.R.A., 207; 144 N. Y., 482; 71 S.E., 580. Ministerial officers may be required to make assessment but not at particular figure: 67 S.C. 153; 82 S.C. 141. State can tax carrier's property within the State: 165 U.S. 194; 39 Sup. Ct. Rep., 62; 41 L.Ed., 683. Presumption against surrender of taxing power: 106 S.C. 173. Meaning of "franchise": 64 L.R.A., 919; 90 S.E., 568. Unit mileage basis is fair: 165 U.S. 194; 63 L.Ed., 330; 1 Civ. Code 1912, Sec. 320-4. Judges MR. CHIEF JUSTICE GARY. See more information ... Smart Summary Please sign up to generate summary. SOUTHERN EXPRESS COMPANY v. SPIGNER, CO. TREAS. June 28, 1920. The opinion of the Court was delivered by MR. CHIEF JUSTICE GARY. For the reasons therein stated, the judgment of the Circuit Court is affirmed.