Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1840-03-12
miscellaneous.
From the South Carolinian.
TILE TAX ACT.

Some mlsapprehensIon seems 10 exist
as to The Tax Act, passed at the last ses-
sim of the Legislature. 1t is supposed
that the lax upon lands has been increased;
but this is mistake; The tax remains as
it was before. Ii is true, that by clause
in the Tax Act, every holder of real estate,
whether in the Town or Country, is re-
ouired to make return 10 The Tax C0llec-
tor, on oath, of The actuui value Of such tax
able properly. But,he lakes for This year,
are not 10 be assessed upon such valuation.
The object was 10 obtain information,
which the Comptroller is directed to re-
port TO the Legislature, for lis future gui-
dance
The suhjoined extracts from The Comp
'rolIer Generals Report. will shew why
,his Information was required. What nc
linn future Legislature will take upon
the subject, it is nol easy to anticipate
BY Tie amendment of the Constitution, in
1SO5, representation is based upon COM
hined ratio of population and taxation. -
The upper country has been contenlcd,
for many years, with much less political
power than il is entitled 10 enjoy. This
results from lhe arbitrary classification Of
lands made many years ago, and continued
to this day as the basis of taxation, by
which, what are now considered our most
valuable lands, are rated at almost moth
ing. 1t is true we have escaped from tax
aliol, by this means, but il has heen al
the expense ofpolitical power. 81. Philips
and ST. MitchaeI's, in consequence pay
ing lakes upnn the actual value Of real es-
tate in the City of Charleston, will send
next year sercntsen members TO the House
of Representatives, to represent popula-
tion of l5,G6l whites; while Fairfield. with
a population Of 9,l52 whites will send
four members; and Sparauburg. with "A
population of l7,S47 whites, will send five
members; and so other up country Dis
trrts in proportion. This is an enormous
disparity; and we have fell and may
hereafter he made 10 feel the effects of it,
to our cost In the election Of Senator to
Congress, Jud ers, Attorney General, Comp
Iroller. and other Slatc Officers, a few
votes sometimes make a very grear differ
ence in The result. Nor is it in elections
only, thai we suffer. 1t is desirable, at all
events. that the Legislature should he 10
possession nf facts.
Whelherthe up country will consent to
increase its proportional taxation, for the
sake of power, or whether the lower coun.
Try will permit it 10 'Iu 50. it s not easy to
fnresee. Having The control of The Sen
ate, it may he that our friends OIL the salt
water will not permit the old classification
of lands TO he altered. II may be objected,
that this inquiry comes 100 lale, as The
new appointment Of representation. for
the next ten years, has just been made
That is true, bul it will he remembered,
that the amendment Of The Constitution,
in lS0S, provides, that The amount of taxes
upon which the apportionment is to rest,
is to be estimated from the average Of len
preceding years. We have no time to
lose, therefore, If it is desirable that The
chance should he made.
In Massachusetts, each Township may
send certain number Of members 10 the
Legislature, in proportion to population,
say five or six from Township; bur they
are at liberty To send on y one, and as each
Township pays its own members, they
often choose 10 send only one. should
not have expected The exercise of this spe-
cies ofrconnmy in Carolina; and yet il
seems hat the upper country has been ac-
ling upon the pr nciple, for great many
years; though perhaps inadvertently s. he
= cause IFS attention has not been reused 10
the matter.
That there will be difficulties attending
the valuation of their lands, by the tax
payers, cannot be doubted. Many con-
scipntious men will be at loss 10 know al
what to put the cash valuation of their
lands; but let any one sit down to devise
different scheme, and he will probably find
| il surrounded with still greater difficulties.
annex the extracts from the. Comp
troller's Report, with the single remark,
that The apprehensons Of The Comptroller,
as to deficiency in The Treasury, of Sl6O,
600, in lS4l, proved 10 lie somewhat en-
aggera,e.i. when the Committees Of the
Legislature came 10 sift the matter thor
oushly. CONGAREE.
No. 8, is an estimate of supplies, re-
1nired for the support of government, for
The year. lS4O, amounting TO TWO hundred
aud eighty thousand. seven hundred and
twenty dollars; which. added to the un-
drawn balauces of existing appropriations,
ont hundred and, eight thousand. seven
hundred and lhirty.nne dollars aud ,wen-
'y-Gve cents, take three hundred aud eigh-
ty nine thousand four hundred and filty
nine dollars aud twenty five cents, to meet
the payment of which, the balance in the
Treasures. on The Isl Ortuber, 1889, was
one hundred and thirteen thousand, eighty
seven dollars, and sixty eighr-cenrs, and
the taxes To be collected the ensuing year,
al The present rates, will produce about