Supreme Court of South Carolina, 1924

Columbia Ry., Gas & Electric Co. v. Carter

Supreme Court of South Carolina · Decided February 11, 1924 · Marion, Messrs, Watts, Fraser, Cothran, Chiee, Gary

121 S.E. 377; 127 S.C. 473; 1924 S.C. LEXIS 146 (South Eastern Reporter)

Counsel

Messrs. Samuel M. Wolfe, Attorney General , and John M. Daniel, Assistant Attorney General , for appellant, cite: Company liable prior to Act of 1922, No. 531: 119 S.C. 480 . Old law remains in force unless Legislature plainly indicates otherwise: 91 Fed., 297; 99 Fed., 534. Repeal of a statute adopted in another and later Act will not affect its operation as part of the Act adopting it: Suth. Stat. Cons., 337; 91 Pac., 1107; 25 R.C.L., 134; 17 Sup. Ct. Rep., 7; Ann. Cas. 1912d 536; 218 Pa. St., 146. Mr. J.B.S. Lyles for respondent: Construction of tax statute against the government in case of doubt: 68 L.Ed., 48 . Interpretation of effect of repealing statutes: Suth. St. Const., 165; 196 U.S. 553 ; Endlich Interpretation of Statutes, 480.

Opinion of the Court

The opinion of the Court was delivered by

Mr. Justice Marion.

The reasons urged by appellants for impeaching the validity of the conclusion reached by the Circuit Court have been accorded careful consideration. Under the established rule that, where substantial doubt exists as to the construction and interpretation of legislative action with respect to the enactment and enforcement of tax statutes, the doubt must be resolved against the government, we are constrained to concur in the view announced and applied in the well-considered decree of Judge Shipp.

It is accordingly adjudged that for the reasons therein stated the decree of the Circuit Court is affirmed.

Messrs. Justices Watts, Fraser and Cothran concur. Mr. Chiee Justice Gary did not participate.

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