WESLEY M.E. CHURCH v. CITY OF COLUMBIA

Mr. N.J. Frederick, for appellant, cites: Const., art. X, sec. 4; Civil Code, sec. 294, subd. 2; 63 S.C. 7; Const., art. X, sec. 3, art I, sec. 17; 34 Ill. 203 and 276; 4 Conn. 419; 53 Wis. 183; 29 Wis. 400; 45 Ala. 310; 93 Pa. 129; 2 Cooley Taxation (3d ed.) 1153. Street assessment a tax: 42 S.C. 293; 7 Md. 535; 9 Kan. App. 251; 104 Mass. 470; 117 Ill. 11. Municipality cannot tax church property: Civil Code, sec. 3011; which is exempt: Const., art. X, sec. 13; 1 Cooley Taxation (3d ed.) 355 and 502. Repeals by implication not favored: 39 S.C. 5; 74 Miss. 821. Mr. C.S. Monteith, for respondent, cites: As to power of city to levy assessment: Const., art. X, sec. 14; 27 Stats. 23 and 225. As to exemption: Const., art. X, sec. 4; 5 McQuillan Munc. Corp., sec. 2064; Cooley Const. Lim. (7th ed.) 740; 76 Ga. 181; 4 Dillon Munc. Corp., secs. 1431, 1444 and 1445; 42 S.C. 293; 131 Pa. St. 109; 143 Pa. St. 367; Page Jones, Taxation by Assessment, sec. 588; 12 L.R.A. 852; 41 Neb. 358; 103 S.C. 184.