Let $\tau$ be a tautology, $i, j, m \in N a t$, and $\phi, \psi, \chi$ be $S C$ sentences. Define a sequence of sets of sentences as follows:
$$
\Gamma_0=|\tau|,
$$
and, for any $m>0$,
$\Gamma_m=\left\{(\phi \wedge \psi) \mid\right.$ there exist $i, j<m$ such that $\left.\phi \in \Gamma_i \& \psi \in \Gamma_j\right\}$.
Now let $\Delta=\cup\left\{\Gamma_k \mid k \in N a t\right\}$. Then for any $\chi \in \Delta, \chi$ is tautologous. [Hint. $\chi$ must be in $\Gamma_k$ for some $k$. Why? Now use Course of Values Induction to prove that $\chi$ in $\Gamma_k$ is tautologous.]