Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1840-03-12

To provide for the deficiency in the re-
venue alluded to in eShibi, No. &, It be-
comes necessary tozSake some increase
of taxation by the tax bill Of the present
year. This, fortunately, may be done on
one of the subjects Of taxation, so as not
to prove burhensome to The citizen, and
at the same time to promote the equality
oftaxa1ion.
In the year 1893. The tax on lands, was
4s. Cd. on every 100 acres of land, without
regard 10 quality. In 1854, q classical
ton oflhe lands Of the State, having re-
gard TO their then supposed value, was
established, aud taxes imposed on Them
accordingly, aud this has heen adhered to
ever since. Although, in its origin, this
system may have operated fairly, tits now
The most uncqa thar can be established
The classification was made fifty five
years ago, when indigo was staple agri-
cultural production of The Stale, and be-
fore the extended culture Of cotton as a
staple, and when large portion Of the
lands Of The upper parts Of The State were
unsettled and their qualities undcveloped.
The change, whichrh introduction of the
cotton culture inlo this State has produced,
is familiar to every one. Lands, which
previously had been vaIuelcss, have be-
come extremely valuable. The lands,
which then were not worth more than
from one to four dollars per acre, would
now bring from sixty 10 one hundred dol
lars per acre, and on the other hand, some
that were moi worth from four to ten dol.
lars per acre, would nor now bring fifty
cents. The principle of taxation was
equality of burthen on every class; but this
principle has been lost in the changes
which have occurred in lhesface Of The
State, and its agriculture, and that classi-
ficalion is no longer reasonable or fair; but,
on the contrary, exceedingly unequal and
unjust, as the foundation Of a system Of
taxation. When The present classification
was established. professions, stuck in trade,
lots in towns, villages, and lands, all paid
an equul all ralorem lax oil every hundred
dullars-one half Of the tax paid upon a
slave. This has subsequently been aller-
ed, so as TO rent er the tax still more une-
quail; for The tax upon professions, aud
upon stock in trade, is now upou each hun
drrd dollars, the same as the tax upon a
slave, and Twice as much as that laid upon
lots in tows and villages; and upon lands
a, their assessed value. But the Ievying
The taxes according to the Classification
upon an imaginary estimate of the value
of certain lands. which is far below their
real value, while they are levied on The ac-
rual value of lots in towns and villages,
has occasioned palpable instances Of The
most unequal operation. The Parishes
Of ST.. Philips and ST.. Michael's pay lar
ger tax on real estate than The aggregate
tax on lands in all The other parishes and
districts in the Stale. The taxes on the
town lots in Columbia, amount to within
a small sum Of the taxes paid on The whole
oflhc lands 10 the Districts of Richland.
Lexington, Kershaw, aud Fairfield; aud
in Richland District, $3.50 acres Of land,
upon which l6S slaves are employed,
worth not less than ten dollars per acre,
are returned al twenty cents per acre, pay
ing lax of only S232: while half acre
Of land in the town of Columbia. with
small house thereon, valued $500, pays a
axof 81 AZ cents. The lakes on lands,
therefore, being not only uuequally asses
sed hut much lower than. and more une-
quail i'll regard to, The taxes on other sub.
.jecIs of'aSation, I respectfully suggest to
your consideration, the propreIy Of repeal.
ing The present classification Of lands; aud
instead oflhe. present tax of thirty cents
on every SlO0 of its imaginary assessed
value, impose tax of only fifteen cents
on every Sl00ofIhe actual cash value, 10
be ascerlaned by the return on oath of the
owner. This alteration in the mode of
levying the tax on lands, will creae SUI
fcient increase in the takes, to provide for
the gradual reduction of the deficiency in
the revenue before alluded To, witEoutdis-
turbing the taxes upon any of The other
subjects of taxation, But should your
Honorable Body deem it nexpedient to
look to the lands of the State to meet this
deficiency, then it will become necessary
to increase The taxes on other subjects Of
taxafion, which are blieved to be already
sufficiently high, resort to loan, ur other
wise the Bank Of The State Of South Car
olina would be obliged to make good The
deficiency. This last measure, it is ap-
pretended, might, and most probably
would, greatly 'derange its operations
curtail its proits-and by compelling con-
fractions. at period Of unexampled diff
Guilty. add srea'yio the emhanassmenIs,
which a'ready are pressing so heavily on
all classes ofinduslry, and every pursuit in
The Stale.
A country paper on publishing list Of
nineteen abscondins delinquent snbscri-