Pickelsimer v. Pratt

Counsel

Mr. J.G. Leatherwood, Mr. W.E. Bowen , and Mr. C.S. Bowen , all of Greenville, for appellant, cite: As to enjoining collection of Unemployment Compensation Tax: Code 1932, Sec. 2845, 2846; Act No. 946, Acts of 1936; 78 S.C. 211 , 58 S.E. 811 ; 178 S.C. 57 ; 182 S.E. 96 ; Code 1932, Sec. 2469; 168 S.C. 112 ; 167 S.E. 22 ; 193 S.C. 193 ; 7 S.E.2d 829 ; 92 S.C. 81 ; 75 S.E. 392 . As to error of trial Court in failing to hold Act unconstitutional: Constitution, Art. 10, Sec. 1; 57 S.Ct. 868 ; 81 L.Ed. 811 ; 109 A.L.R. 1327; 166 S.C. 177 ; 192 S.C. 308 ; 6 S.E.2d 473 . As to fixing of assessment: Constitution, Art. 10, Sec. 2; 112 S.C. 383 ; 99 S.E. 841 ; 192 S.C. 308 , 320 ; 6 S.E.2d 473 ; 193 S.C. 158 ; 7 S.E.2d 526 ; 60 S.C. 532 ; 39 S.E. 265 ; 92 S.C. 81 , 92 ; 75 S.E. 392 ; 85 S.C. 507 , 519 ; 67 S.E. 781 . As to purpose of tax: 61 C.J., Sec. 18, taxation. As to impairment of contracts: Constitution, Art. 1, Sec. 8; 193 S.C. 158 ; 7 S.E.2d 526 ; 295 U.S. 330 ; 79 L.Ed. 1468 , 1476 . Mr. John M. Daniel, Attorney General, Mr. Claude K. Wingate , attorney for the Tax Commission, Messrs. Thomas H. Pope, Jr. , and W.M. Capers , attorneys for South Carolina Unemployment Commission, for respondents, cite: As to background of the Act: 81 L.Ed. 779 , 57 S.Ct. 883 ; 109 A.L.R. 1293. As to decisions holding Act constitutional: 81 L.Ed. 811 ; 57 S.Ct. 868 ; 109 A.L.R. 1327; 174 So. 516 ; 127 S.W. 802; 62 P. 1037; 5 N.E.2d 720 ; 178 So. 95 (b); 2 N.E.2d 22 ; 27 S.Ct. 122 ; 3 S.E.2d 290 ; 2 S.E.2d 584 ; 2 S.E.2d 592 ; 114 S.W.2d 796 ; 91 P.2d 512 ; 93 Okla. App. 240 ; 140 P.2d 453 ; Commerce Clearing House, Unemployment Insurance Service, Vol. 2, Ark., Par. 8019; Vol. 6, Tex., Par. 8041. As Constitution, Art. 10, Sec. 1; 103 S.C. 10 ; 87 S.E. 421 ; 59 S.C. 396 ; 38 S.E. 11 ; 144 S.E. 846 ; 147 S.C. 116 ; 17 R.C.L. 483; 166 S.C. 135 ; 164 S.E. 588 ; 286 U.S. 472 ; 164 S.E. 844 ; 166 S.C. 281 ; 182 S.E. 96 ; 178 S.C. 57 ; 301 U.S. 619 ; 81 L.Ed. 1307 ; 575 S.Ct. 904 ; 109 A.L.R. 1319; 62 P.2d 1307; 63 P.2d 810; 108 A.L.R. 595; 5 N.E.2d 720 ; 174 So. 516 ; 115 S.E. 202 ; 122 S.C. 158 ; 194 S.E. 439 ; 185 S.C. 472 ; 61 S.E. 1108 ; 81 S.C. 71 ; 6 S.E.2d 473 ; 192 S.C. 308 ; 2 S.E.2d 36 ; 191 S.C. 271 ; 164 S.E. 588 ; 166 S.C. 135 ; 164 S.E. 844 ; 166 S.C. 281 ; 144 S.E. 846 ; 147 S.C. 116 ; 113 S.E. 345 ; 121 S.C. 5 ; 47 S.E. 695 ; 68 S.C. 339 ; 181 S.E. 481 ; 177 S.C. 427 ; 152 S.E. 865 ; 156 S.C. 299 ; 139 S.E. 842 ; 141 S.C. 407 ; 45 S.E. 122 ; 67 S.C. 35 ; 41 S.E. 521 ; 63 S.C. 425 ; 301 U.S. 495 ; 81 L.Ed. 811 ; 57 S.Ct. 868 . As to violation of Constitution Art 10, Sec. 2: 4 S.C. 403 ; 11 S.C. 458 ; 92 S.C. 81 ; 75 S.E. 392 ; 60 S.C. 532 ; 39 S.E. 265 ; 85 S.C. 507 ; 67 S.E. 781 ; 135 S.E. 153 ; 137 S.C. 288 ; 32 P. 272; 72 N.W. 66; 150 S.E. 269 ; 152 S.C. 455 ; 185 S.E. 491 ; 180 S.C. 329 ; 174 S.C. 422 ; 177 S.E. 668 ; 193 S.C. 158 ; 7 S.E.2d 526 ; 11 S.E.2d 260 ; 195 S.C. 295 ; 177 S.C. 399 ; 181 S.E. 476 . As to valid exercise of police power: 11 Am. Jur. 991; 11 Am.Jur., pp. 1081-1084; 20 S.E. 221; 42 S.C. 222 ; 26 S.E. 906 ; 48 S.C. 570 ; 99 S.E. 841 ; 112 S.C. 383 ;.