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MONROE v. LIVINGSTON

18792

251 S.C. 214 (1968)

161 S.E.2d 243

G. P. MONROE, Jr., d/b/a Monroe Poultry Farm, Respondent, v. Otis W. LIVINGSTON, Chairman, and James A. Calhoun, Jr., Wyatt E. Durham, Walter W. Lewis, Robert C. Wasson, all as members of and composing The South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

May 15, 1968.

Attorney(s) appearing for the Case

Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Appellants.

Messrs, Frank L. Taylor and Kermit S. King, of Columbia, for Respondent.

May 15, 1968.

LEWIS, Justice.

South Carolina imposes sales and use taxes, Sections 65-1401 and 65-1421, 1962 Code of Laws, but exempts therefrom, under Section 65-1404(17), "the gross proceeds of the sale of animal or motor drawn or operated machinery used in the planting, cultivating or harvesting of farm crops or of machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property; * * *." While originally other...

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