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.