Opinion
12762
November 12, 1929.
Before Townsend, J., Richland, June, 1928. Affirmed.
Action by W.L. Radcliffe against W.G. Query and others, constituting the South Carolina Tax Commission. From a judgment dismissing the complaint, plaintiff appeals.
The decree of Judge Townsend is as follows:
"On hearing the demurrer to the complaint in the above-entitled action I am of the opinion that the Statute (35 St. at Large, p. 139), levies a tax of 10 per cent. on any person, firm, or corporation operating a place of amusement, based on the admission charges paid him, when the admissions were to the benefit of any individual. The Statute is broad enough to include all classes of public exhibitions, such as are usually conducted on a stage for the observation and amusement of the public. 26 R.C.L., 699, to `amuse' is to occupy the attention with something pleasing; an `amusement' is anything that amuses, as an entertainment or spectacle. Entertainment being largely mental, so an `attraction' is that which attracts or draws a pleasing or alluring object — so we may say the play was the attraction. A `Chautauqua' is a series of meetings of an educational character in imitation of the Chautauqua assembly, and its literary and scientific circle. The contract attached to the complaint as an exhibit shows that plaintiff undertook to furnish to local committee of citizens in different towns in this State, a three-day Chautauqua with two attractions each afternoon and evening, with a change of attractions each day, upon the committee furnishing a site for a tent, ushers, and ticket collectors, and paying any license fee or tax, if required by law in consideration of the committee paying plaintiff $550 — as compensation for the `Chautauqua'; the committee to charge $2 for each adult season ticket, and 75 cents for single admissions to all performances. The Chautauqua was a place of amusement operated by the plaintiff for profit, and the $550 was paid to him for admissions to the place of amusement, and is subject to the tax paid by him.
"For these reasons, it is ordered that the demurrer to the complaint interposed by defendants be, and the same is hereby, sustained, and the complaint dismissed."
Messrs. Benet, Shand McGowan, for appellant, cite: Admissions by demurrer: 134 S.C. 324; 141 S.C. 98; 141 S.C. 364; 142 S.C. 369. Any doubt as to tax Statutes must be resolved against the government and in favor of the taxpayers: 137 S.E., 213; 131 S.C. 40; 128 S.E., 14.
Attorney General John M. Daniel, and Assistant Attorney Generals Cordie Page, and J.I. Humphrey, for respondents, cite: "Place of amusement": 26 R.C.L., 699; 2 C.J., 1331; 38 Cyc., 254.
November 12, 1929. The opinion of the Court was delivered by
For the reasons stated in the decree of his Honor, Judge Townsend, the same is affirmed and made the judgment of this Court.
MR. CHIEF JUSTICE WATTS, and ASSOCIATE JUSTICES BLEASE, STABLER, and CARTER, concur.