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  • Messrs. John M. Daniel, Attorney-General and S.M. Wolfe, for appellant, cite: Former appeal of this case: 102 S.E., 845. Appeal from unjust assessment: 37 Cyc., 1107; Civ. Code, 1922, Sec. 479. Recovery of tax paid under protest: Civ. Code, 1922, Sec. 512. Remedy exclusive: Civ. Code, 1922, Sec. 70; 33 S.C. 339; 51 S.C. 1; 28 S.E., 1; 95 S.C. 221; 78 S.E., 960; 97 S.C. 189; 81 S.E., 505; 100 S.C. 21; 117 Ind., 176; 19 N.E., 753; 3 L.R.A., 33; 42 Kan. 23; 21 P., 809; 4 L.R.A., 284; 16 A.S.R., 471; 2 Bouvier's Law Dictionary 1239. Easement defined: 2 Washb. on Real Property, 25 Rights of way appurtenant and in gross: 13 S.E., 470. Real estate for purpose of taxation defined: Civ. Code, 1922, Sec. 341. Personal property for purposes of taxation defined: Civ. Code, 1922, Sec. 432; 3 Bouvier's Law Dictionary, 2576 and 2816. Gas pipes in street held personalty: 6 Coldw. (Tenn.), 310; 98 Am. Dec., 452. Messrs. Martin Blythe, for respondent, cite: Issues of fixtures one of law and fact: 128 S.E., 876; 95 S.C. 221; 78 S.E., 960. Annexation to soil as evidence of intention: 128 S.E., 876; 95 S.C. 221; 78 S.E., 960; 26 C. J., 657. General rule as to annexation to soil: 15 S.C. 70; 95 S.C. 221; 78 S.E., 960. Agreements between parties affecting general rule: 33 S.C. 344; 97 S.C. 189; 95 S.C. 221; 78 S.E., 960; 128 S.E., 876. Pipe lines taxable as realty: L.R.A., 1916B, 1229 note; 37 Cyc., 856; 21 L.R.A., 526. Legislature presumed not to intend to change common law: 128 S.E., 865. Ambiguity in statute resolved in taxpayer's favor: 128 S.C. 14; 121 S.E., 478. Real estate for purposes of taxation defined: Civ. Code, 1922, Secs. 341 and 342. Railroad tracks, etc., personalty for purposes of taxation: Civ. Code, 1922, Sec. 372. Recovery of taxes wrongfully collected: Code Civ. Proc., 1922, Secs. 462, 512 and 513. Recovery of interest on taxes wrongfully collected: 89 U.S. 604; 22 L.Ed., 840; 15 Wall., 75; 21 L.Ed., 63; 144 N.Y., 396; 39 N.E., 400; 108 N.Y., 542; 15 N.E., 417; 51 Wis. 407; 8 N.W., 248; 55 Wis. 271; 13 N.W., 255; 218 Ill., 40; 1 L.R.A. (N.S.), 772; 15 R.C.L., 17; Civ. Code, 1922, Sec. 3636; 1 N. McC., 45; 4 McC., 392. Case distinguished: 48 Fed., 541.
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Messrs. John M. Daniel, Attorney-General and S.M. Wolfe, for appellant, cite: Former appeal of this case: 102 S.E., 845. Appeal from unjust assessment: 37 Cyc., 1107; Civ. Code, 1922, Sec. 479. Recovery of tax paid under protest: Civ. Code, 1922, Sec. 512. Remedy exclusive: Civ. Code, 1922, Sec. 70; 33 S.C. 339; 51 S.C. 1; 28 S.E., 1; 95 S.C. 221; 78 S.E., 960; 97 S.C. 189; 81 S.E., 505; 100 S.C. 21; 117 Ind., 176; 19 N.E., 753; 3 L.R.A., 33; 42 Kan. 23; 21 P., 809; 4 L.R.A., 284; 16 A.S.R., 471; 2 Bouvier's Law Dictionary 1239. Easement defined: 2 Washb. on Real Property, 25 Rights of way appurtenant and in gross: 13 S.E., 470. Real estate for purpose of taxation defined: Civ. Code, 1922, Sec. 341. Personal property for purposes of taxation defined: Civ. Code, 1922, Sec. 432; 3 Bouvier's Law Dictionary, 2576 and 2816. Gas pipes in street held personalty: 6 Coldw. (Tenn.), 310; 98 Am. Dec., 452. Messrs. Martin Blythe, for respondent, cite: Issues of fixtures one of law and fact: 128 S.E., 876; 95 S.C. 221; 78 S.E., 960. Annexation to soil as evidence of intention: 128 S.E., 876; 95 S.C. 221; 78 S.E., 960; 26 C. J., 657. General rule as to annexation to soil: 15 S.C. 70; 95 S.C. 221; 78 S.E., 960. Agreements between parties affecting general rule: 33 S.C. 344; 97 S.C. 189; 95 S.C. 221; 78 S.E., 960; 128 S.E., 876. Pipe lines taxable as realty: L.R.A., 1916B, 1229 note; 37 Cyc., 856; 21 L.R.A., 526. Legislature presumed not to intend to change common law: 128 S.E., 865. Ambiguity in statute resolved in taxpayer's favor: 128 S.C. 14; 121 S.E., 478. Real estate for purposes of taxation defined: Civ. Code, 1922, Secs. 341 and 342. Railroad tracks, etc., personalty for purposes of taxation: Civ. Code, 1922, Sec. 372. Recovery of taxes wrongfully collected: Code Civ. Proc., 1922, Secs. 462, 512 and 513. Recovery of interest on taxes wrongfully collected: 89 U.S. 604; 22 L.Ed., 840; 15 Wall., 75; 21 L.Ed., 63; 144 N.Y., 396; 39 N.E., 400; 108 N.Y., 542; 15 N.E., 417; 51 Wis. 407; 8 N.W., 248; 55 Wis. 271; 13 N.W., 255; 218 Ill., 40; 1 L.R.A. (N.S.), 772; 15 R.C.L., 17; Civ. Code, 1922, Sec. 3636; 1 N. McC., 45; 4 McC., 392. Case distinguished: 48 Fed., 541.
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Smart Summary

PARIS MOUNTAIN WATER COMPANY v. WOODSIDE, COUNTY TREASURER.SAME

November 6, 1925. The opinion of the Court was delivered by

MR. JUSTICE WATTS.

The elaborate and able decree of his Honor, Judge Rice, is satisfactory to me, and it is the judgment of this Court that the judgment of the Circuit Court be affirmed.

MR. CHIEF JUSTICE GARY and MR. JUSTICE MARION and MR. ACTING ASSOCIATE JUSTICE R.O. PURDY concur.

MR. JUSTICE COTHRAN disqualified.

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PARIS MTN. WATER CO. v. WOODSIDE, CO. TREAS
(Nov 6, 1925)