AGO 89-37.

• Case Date: March 27, 1989
• Court: South Carolina

South Carolina Attorney General Opinions 1989. AGO 89-37. 104 March 27, 1989OPINION NO. 89-37Article III, section 15 would not be violated if a bond authorization act such as S-379 originates in the House of Representatives.TO: Member, South Carolina SenateFROM: Robert D. Cook

Executive Assistant for Opinions

You have asked whether S-379 may originate in the Senate in conformity with article III, section 15 of the South Carolina Constitution. While your question ultimately is one which must be resolved by the General Assembly, it is our opinion that article III, section 15 is not violated if S-379 originates in the Senate.

Article III, section 15 provides in pertinent part:

Bills for raising revenue shall originate in the House of Representatives but may be altered, amended or rejected in the Senate; all other Bills may originate in either House, and may be amended, altered or rejected by the other.

Our Supreme Court has consistently interpreted this provision to "only appl[y] . . . to bills to levy taxes in the strict sense of the word, and not to bills for other purposes, which may incidentally raise revenue." State v. Stanley, 131 S.C. 513, 517, 127 S.E. 574 (1925). See also State ex rel. Colman v. Lewis, 181 S.C. 10, 186 S.E. 625 (1936). The opinions of this Office are in accord. See e.g. 1964-65 Ops. Atty. Gen. No. 1817, p. 66; Ops. Atty. Gen. dated May 21, 1981; Ops. Atty. Gen. dated September 3, 1985. In order for the constitutional provision to be applicable, it is generally recognized that the bill in question must have the

avowed purpose of increasing the funds for meeting the general governmental needs by a compulsory imposition without giving any direct and immediate equivalent in return for the payout thereof.

71 Am. Jur.2d State and Local Taxation§ 9. Moreover, it is acknowledged that the question of origin of a particular bill "is not often litigated." Indeed,

[t]he general tendency favors narrow construction of what constitutes a revenue bill which originates in the lower house. There is general agreement for example that the constitutional provision does not apply to bills which serve other primary purposes and only incidentally produce revenue.

105 1 Sutherland Statutory Construction§ 9.06. As one authority has observed,

[i]n most instances, attacks upon legislation on the ground that

...