Phillips
v.
South Carolina Tax Commission.
v.
South Carolina Tax Commission.
Dec 9, 1940.
Messrs. John M. Daniel, Attorney General , and Claude K. Wingate , for appellant, cite: As to citizenship and residence being synonymous terms: 18 How., 137; 97 U.S. 648 ; 109 U.S. 278 ; 121 U.S. 253 ; 10 S.E., 110; 136 A., 102 ; 157 N.E., 275 ; 2 S.W.2d 654 ; 214 N.W., 536 ; 306 U.S. 59 . Residence: 235 U.S. 561 ; 35 S.C. 164 ; 21 Wall., 350; 22 L.Ed., 584 ; 252 F., 910; 43 So., 923; 99 N.E., 173 ; 84 N.E., 950; 306 U.S. 398 .
Mr. H. Klugh Purdy , for respondent, cites: Construction of tax statutes: 183 S.C. 38 . Residence: 181 N.E., 178 ; 82 A.L.R., 977; 157 N.E., 275 ; 52 A.L.R., 1386; 110 So., 539 ; 101 S.E., 232; 61 S.C. 512 ; 10 Rich. Eq., 176.
Stukes, Chiee, Bonham, Messrs, Carter, Baker, Fishburne.
The opinion of the Court was delivered by
The facts which gave rise to this controversy are well stated in the order and judgment of the trial Judge which will be reported.
After careful consideration of appellant’s exceptions and the briefs and arguments of counsel this Court is satisfied with the disposition of the issues made below, and the judgment is affirmed.