Opinion
18906
April 16, 1969.
Appeal from Common Pleas Court of Richland County;
Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Appellant, cite: As to the Court having the inherent and statutory jurisdiction to issue the Writ and review the Board's record to correct errors of law: 77 A.L.R. 1357; 345 Ill. 248, 178 N.E. 91; 14 Am.Jur.2d 799, Certiorari, Sec. 23; 242 S.C. 528, 131 S.E.2d 705; 220 S.C. 414, 68 S.E.2d 334; 203 S.C. 49, 26 S.E.2d 22; 14 Am. Jur.2d, Sec. 29, p. 806; 76 S.C. 395, 57 S.E. 185; 236 S.C. 158, 113 S.E.2d 544. As to appellant possessing the legal capacity and standing to maintain this proceeding: 14 Am. Jur.2d Certiorari, Sec. 31, p. 808; 259 N.C. 589, 131 S.E.2d 441; 216 S.C. 52, 56 S.E.2d 723. As to the finding of the Tax Board of Review being void in that it lacked uniformity and equality as required by the Constitution: 216 S.C. 52, 56 S.E.2d 723; 84 C.J.S., Taxation, Sec. 22; 84 C.J.S., Taxation, Sec. 30, p. 94; 161 Va. 342, 170 S.E. 723; 84 C.J.S., Taxation, Sec. 30, p. 97, n. 19; 296 U.S. 404, 56 S.Ct. 252; 51 Am. Jur., Taxation, Sec. 52, p. 202; 236 S.C. 158, 113 S.E.2d 544.
Messrs. David McConnell, of Charlotte, N.C., and Robinson, McFadden Moore, of Columbia, for Respondent, cite: As to in the absence of Legislative authority, the South Carolina Tax Commission has no authority to question a decision of the Tax Board of Review: 247 S.C. 335, 343, 147 S.E.2d 244; 134 S.C. 281, 132 S.E. 589; 136 S.C. 439, 444, 134 S.E. 387; 209 S.C. 354, 40 S.E.2d 245; 196 A. 498; 67 A.2d 114; 55 So.2d 187; 259 N.C. 589, 131 S.E.2d 441. As to the Court having no jurisdiction to review the acts of the Tax Board of Review: 247 S.C. 335, 147 S.E.2d 244; 219 S.C. 66, 64 S.E.2d 138; 203 S.C. 49, 26 S.E.2d 22; 201 S.C. 237, 22 S.E.2d 685; 222 N.C. 441, 23 S.E.2d 897. As to the valuation adopted by the Tax Board of Review being lawful and proper: 391 P.2d 328; 195 N.E.2d 908; 121 So.2d 802.
April 16, 1969.
The decision of this court in Wasson, et al., v. Mayes, S.C. 167 S.E.2d 304, controls our disposition of this appeal and results in affirmance of the judgment appealed from.
Affirmed.