Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1840-03-06
THE TAX ACT.

ses tax Of "lhirty cents I'D Taforem OIL every
hundred dollars of The value ofall lands granted
in the State;" and by IS section provides, that
"each tax Collector shall require from the taxa
ble inhabitants in his District, return on oath
ofthe true value of all the real estate returned
by such inhabitants respectively. and no tax
return shall be received which does not eu,-
brace such return of the value of real estate:
Tile Comptroller General shall cause due forms
of return to be printed to carry out the object
ofthis section, aud shall report TO the next l.e-
sislature all abstract setting forth the aggregate
value Of the real eslnte so returned in each tax
col ectlon District, Distinguishing between
such real estate az exists in towns and villages,
aud such as is without the same." Some per.
sons, putting these sections together, have de-,
duced the conclusion that the tax upon lands !.
was greatly changed and increased. This 10.
an utter mistake; the general tax upon lands re.
zion, in the same words which have been long
employed for the purpose, lays tax upon the;
ralue of lands, but this value is to be regulated
bv classification of the lands of the State as
they shall be rated for taxation, which has been
the law ofthe State since 1874. The Is Sec
ton simply proposes 10 ascertain, in the most
easy and practicable mode, the real valne fthe
lands of the State as distinguished from the VAL
ue, in come degree arbitrary, fixed by law.
The whole direct effect ofthe section is TO obtain
statistical information, which may be valuable
in many respects; and there is no good reason
why any land holder should scruple to contrib
ute his share to the general result.
That this information when obtained by the :
Legislature may lead to some change in the
mode Of assessing the taxes npon lands,
is possible, We, very improbable for many years
IL come; hut the Is section does not propose
any such change, and it certainly was not as
sented To by the majority with reference to any
snch change. In the practice Of legislative
bodies, it is unusual to reject any measure ior
information merely, which involves no great ex-
pense or difficulty. however the ulterior pur-
poses otis advocates may be disapproved hy
the majority. So this section was permitted
10 pass, although it was known that some of its
advocates did look towards change Of the land
tax For. the Comptroller General, in his last
annual Report tothe Legislature. recommended
repeal of the existing classification "f lands as
unjust and unequal. and the imposition of tax
cs upon the actual cash value of lands, instead
of the present assessed value; and the Com
mittee of Ways and Means. in the House, re.
ported bill for the appointment Of Commits
sious TO revise the existing system Of taxation
upon lands. so as to equaize its burdens thro
ont the State. This bill was quietly land upon
the table. and we are informed, would not have
passed the House; but when naked pro-
posul of inquiry was submitted, by the Is Sec
ton above mentioned, the courtesy ofthe House
allowed i, to rass without opposition.
These movements refer 10 u subject of deep
interest to the harmony and welfare of the
State, upon which the people ought to be thor
oughIy informed. The existing classification of
lands to which we have referred. undoubtedly
has the effect of assessing the value Of lands in
the lower country at a much higher compara-
tive rate than in the upper country, and seems
therefore 10 be opposed TO that cardinal prrci-
pie in republics ofequality ofburdens and bene-
fits among the citizens. This however is illu-
sorry; and to form just concIusionswe mns con-
slider this matter in conuexion with the ADJUST
mcnt Misrepresentation, (the correlative oftaI-
atom in the State. The existing classification
Of lands was annually enacted in the Tax Acts,
from 1884 to 1919, and in the latter year, was
made permanent by law. or course it pre-
vailed before the adoption ofllle State Consti-
tuition, and modiied its FORM and more pariic-
ularly prevailed long before the adoption ofile
amendment of 1908 fixing the basis Of repre-.
sentalion in the House Of Representatives, so
commonly called the compromise between the
being divided into smaller and more numerous
Election Districts than the upper country. and
every election District being entitled under the
constitution, TO at least one member in the Sem
ate and one member III the House oil Repre-
sentatives, it foilnws that there is great dispnri
ty in the Representation III favor of the lower
country. Under the last apportionment ofrep.
rescntation, thut section had two members in
thu House and many in the Senate more than
it would be entitled to from population or wealth
or any just combination ofthe two principles.
The result of the whole arrangement on tho
subject, is to give one section majority Of
members in The House and the other in the Sem
ate, and to each a check upon the other agninst
any Ubiquitous sectional legislation. We are
very far from objccting to this arrangement,
for we hold that in commonwealth constitu-
,e,! o parts having conflicting interests, the Q
cnn scarcely be to-. many checks aud ala ces'