Supreme Court of South Carolina, 1940

Jack Ulmer, Inc. v. Daniel, Attorney General

Supreme Court of South Carolina · Decided March 28, 1940 · MR. CHIEF JUSTICE BONHAM.

7 S.E.2d 829; 193 S.C. 193; 1940 S.C. LEXIS 44 (South Eastern Reporter, Second Series)

Counsel

Messrs. John M. Daniel, Attorney General, Claude K. Wingate and Henry R. Sims , for appellants, cite: Defining of terms by Legislature: 294 U.S. 87 ; 79 L.Ed., 780 ; 114 S.W.2d 796 ; 14 F.2d 564 ; 248 P., 1017 ; 141 N.E., 551; 112 A., 385; 232 P., 569 ; 239 P., 1022; 133 N.E., 399; 136 A., 223 ; 242 P., 49 . As to avoidance of an evasion: 281 U.S. 497 ; 278 U.S. 470 ; 283 U.S. 15 ; 218 U.S. 57 ; 247 U.S. 138 ; 201 U.S. 633 ; 19 F.2d 260 ; 272 U.S. 365 ; 248 U.S. 297 ; 248 U.S. 498 ; 226 U.S. 192 ; 127 U.S. 678 ; 187 U.S. 606 ; 211 U.S. 31 ; 251 U.S. 264 ; 253 U.S. 350 ; 265 U.S. 545 ; 272 U.S. 581 ; 259 U.S. 503 . Classification: 63 S.C. 425 ; 41 S.E., 521 ; 113 U.S. 27 ; 63 S.C. 169 ; 41 S.E., 108 ; 141 S.C. 407 ; 139 S.E., 834 ; 156 S.C. 299 ; 152 S.E., 865 ; 177 S.C. 427 ; 181 S.E., 481 ; 25 R.C.L., 297; 178 S.C. 57 ; 182 S.E., 96 ; 240 U.S. 342 ; 60 L.Ed., 679 ; L.R.A., 1917-A, 421; Ann. Cas., 1917-B, 455; 68 S.C. 339 ;. Messrs. Edens Weinberg , for respondent, cite: Doubtful tax statutes to be construed against taxing power: 174 S.C. 359 ; 177 S.E., 653 ; 182 S.C. 72 ; 188 S.E., 508 ; 183 S.C. 38 ; 190 S.E., 249 ; 139 S.C. 107 ; 137 S.E., 211 ; 171 S.C. 441 ; 172 S.E., 432 ; 133 S.C. 383 ; 131 S.E., 37 ; 127 S.C. 473 ; 121 S.E., 377 ; 187 So., 880 ; 301 U.S. 584 ; 81 L.Ed., 1279 ; 109 A.L.R., 1293; 301 U.S. 619 ; 81 L.Ed., 1307 ; 109 A.L.R., 1319. Construction of statutes: 173 S.C. 149 ; 175 S.E., 213 ; 102 S.C. 483 ; 86 S.E., 1057 ; 154 S.C. 55 ; 151 S.E., 218 ; 166 S.C. 117 ; 164 S.E., 588 ; 286 U.S. 472 ; 76 L.Ed., 1232 ; 83 S.C. 481 ; 65 S.E., 725 ; 135 S.C. 348 ; 132 S.E., 673 .

Opinion of the Court

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *Page 195 March 28, 1940.

The opinion of the Court was delivered by The facts in this case are not in dispute and are succinctly and clearly stated by Judge Gaston in his order on Circuit, from which this appeal comes. His exposition of the statute, and conclusions of law therefrom, meet the approval of this Court and are adopted by it. Let it be reported.

The judgment of the Court below is affirmed.

MESSRS. JUSTICES CARTER and FISHBURNE and MESSRS. ACTING ASSOCIATE JUSTICES J. HENRY JOHNSON and E. H. HENDERSON concur. *Page 205

Case-law data current through December 31, 2025. Source: CourtListener bulk data.