CHEVES v. CITY COUNCIL OF CHARLESTON

Mr. Lionel K. Legge, for appellant, cites: Contract exempting property from taxation must be clearly proved: 181 U.S. 531; 45 L.Ed., 986. Unless expressly authorized by its charter or by statute, a city may not by contract exempt property from liability for assessment: 28 Cyc., 1133; 25 R.C.L., 128; 5 McQuillan, Munic. Corp., 4417; 50 S.C. 368; 54 S.C. 449; 68 S.C. 26; 126 Pac., 426; 41 L.R.A. (N.S.), 781; 64 S.W. 180; 47 N.E., 1029; 143 N.E., 181; 51 So., 802; 262 S.W. 628; 142 U.S. 79; 35 L.Ed., 943. Covenants running with the land: 4 Coke, 16; 7 R.C.L., 1100; 1 Nott McC., 104; 9 Rich., 374; 1 Strob., 514; 15 C.J., 1253, 1258. Failure of property owner to file objection to an assessment within time prescribed by law precludes him from thereafter contesting its validity: 5 McQuillan, Munic. Corp., 4521; 25 R.C.L., 179; 28 Cyc., 1174; 235 Fed., 485; 9 A.L.R., 590; 139 Pac., 273; 9 A.L.R., 627; 80 Pac., 142; 68 N.E., 105; 90 Pac., 353; 142 Pac., 268; 154 Pac., 1029; 138 N.W., 967; 155 S.W. 350; 130 N.W., 870; 171 Pac., 2; 234 S.W. 629; 249 S.W. 590; 105 Pac., 107; 6 R.C. L., 309; 31 S.C. 1; 42 S.C. 88; 187 U.S. 437; 47 L.Ed., 249; 123 S.C. 91. Cases distinguished: 16 A.L. R., 493; 89 S.E., 764; 197 U.S. 544; 15 Wall., 320; 115 U.S. 672; 96 U.S. 440; 146 U.S. 266. Mr. Simeon Hyde, Jr., for respondents, Henry C. Cheves, Charlotte Cheves Hardison and Leonora F. Cheves, and Mr. Nath. B. Barnwell, for respondents, St. J. Alison Lawton and Virginia Hays Osburn, cite: City of Charleston empowered to levy assessments: Ar. 10, Sec. 14, Const. Contract made by city to pave boulevard a valid and binding contract: 16 A.L.R., 493; 89 S.E., 764. Same, could not be altered by subsequent legislative enactment: Ar. 1, Sec. 10, Const., 197 U.S. 544; 15 Wall., 320; 115 U.S. 672; 96 U.S. 440; 146 U.S. 266. Covenants running with the land: 1 Nott McC., 104; 9 Rich., 374; 27 S.C. 193; 40 S.C. 413; 10 S.C. 31; 1 McM., 462; 15 C.J., 1220, 1240; L.R.A., 1927-A, 121, 125; L.R.A., 1915-C 216; 7 A.L.R., 810; 38 A.L.R., 1151, 1158; 99 S.W., 34; 52 So., 562; 93 N.E., 516; 84 S.E., 846; 53 S.E., 707; 6 L.R.A. (N.S.), 436; 7 R.C.L., 1085. Plaintiff's rights not waived: 194 U.S. 553; 126 S.E., 523; 129 S.E., 82; 9 A.L.R., 636; 123 S.C. 91. No error to admit incompetent testimony before Judge where there is no jury: 133 S.C. 1. Cases distinguished: 115 S.C. 108; 181 U.S. 531; 68 S.C. 26. Messrs. Simeon Hyde, Jr., and W. Turner Logan, for other respondents. Mr. Augustine T. Smythe, for respondents, Langdon Cheves and Henry M. Hunter.