SO. EXPRESS CO. v. SPIGNER, CO. TREAS

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.