Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1868-07-22
uffrage. Hence. those who op

pose the free Constitution of our State allege
that it enables the non-property holder to
legislate for and tax the property holder.
This argument, however spacious itmay seem,
destroys itself by proving too much; for az
in all republics the majority must rule, land
as the majority are always non:property
holders, or as individuals pay least. of the
taxes, it follows, under the argument alleged,
that the very basis of our republican system
should be expunged. While the capitalist
may Justly declare that &c should not be
made the subject of unreasonable exactions,
as rroI-his capital depend the creation Of
great public end. private enterprises, and the
employment Of labor in every pursuit in life;
yet the working neutrality-suspicious. and
the mechanic-lnay, with no less Justice, as
sert that by their labor and skill capital is
multiplied through all the varied forms Of
production and trade, and that they are the
bone and siiew of the State in peace and
war, and should therefore receive their due
share in its administration. - "''
Recognizing the justice Of both Of these
claims, it is your delicate and important duty
so to adjust our system Of taxation that the
enterprise OF the capitalist shall not be de-
pressed by imposing upon him undue: bur-
dens, while at the same time every class of
real and personal property shall be required
to aid in the support of the State, and il sus.
tanning the institutions that its condition de-
smands. In this you will be guided by Sec
ton 36, Article l, of our State Constitution,
which declares that I" all property subject to
taxation shall be taxed in proportion. to its
value. Each individual of society has a right
to be protected in the enjoyment of life, lib
erty and property, according to standing laws.
He should, therefore, contribute his share to
the expense of his projections"
1t is proper for me here to Cell your atten-
ton to the fact that under recent decision
of the Supreme Court Of the United States,
national banks, within thelmits of tkeState,
are subject to State taxation; while the
property of railroad companies, muricipali-
ties and all other corporations will be en-
braced in your general tax bill. -
invite your attention to Article 9 of the
Constitution, WHICH provides that "lhe Gen.
eral Assembly shall provide by law for uni
form and equal rate of assessment and taxa
,tion." and defines the powers Of the corporate
authorities of counties, cities, towns, &c, and
authorizes them to assess and collect taxes
for corporate purposes. The assessed value
of the real estate of South Carolina, in 1860,
was one, hundred and twenty-nine millions
seven hundred aud scventytwo thousand! six
'hunded and eighty-four (sl29, ,772 ,GS4) DOL
lars This value has, of course, been materl-
ally lcssened by the violent convulsions to
trade and the industrial interest of the peo-
pile durirg the past seven years, yet-it serves
to indicate that with every allowance for the
known reduction in the market value of our
real estate, that even upon minimum assess
mcnt of values, it viii form an important ba-a
sis of taxation and Of the financial resources
Of the State.
COUNTY TGEAsURERS AND AUDITORS.
In this connection would recommend that
the General Assembly will provide by law for
the creation of the offices OF County Treasu--
rer and Comfy Auditor, TO be appointed in
such manner as your honorable body shall
direct. These officers should be placed under
ample bonds for the safe keeping and faithful
return of all moneys Of tie State and County
that may at any time come intp their posses
sion. The County Auditors will he the clerks
of the County Commissioners, and will make
up and audit the accounts between the coun-
ty and the tax payers and the State, and eX-
anime and countcrsign The necessary drails
upon the County TreasureTs.
DIVISION OF THE COUNTIES.
respectfully recommend that you will pro
vide at your present session for the DIVISION
of the larger counties of the Stale. Accord
ing to the United States census OF 1850.
South Carolina has ain area of twenty-iour
thousand five hundred ga. 4.500) square mics,
With population of seven hundred and
tlireae Thousand seven hundred and eight
t7O3 7OS), OR near fifteen ll1) persons to the
square mile. As the State is divided into
thirty .one (9l) counties, these figures show
that the average area Of our counties is about
eight ,;undred (SOG) square miles, while sew
ersl u them actually embrace an area Of
more than eighteen hundred (lS0O) square
niles In the present condition of our public
roads, with many Of the streams unbrdged,
and with the few facilities for travelling POS
ssessed by the most of our people, the great
DISTANCE of the county seat and records, from
those living naon the border Of one of tpose
large counties, entails the most serious incon-
venience upon them.
In view of tho necessity of new geo.
graphical subdivision Of the State, article 2.
section 3, of tho Constitution, provides "that
the General Assembly shall have the power
as any time to organize new counties by
chapgipg the boundaries of any of the old
ones but no new county shall be hereafter,
formed of less extent than six hundred and
twenty. five square miles nor shall any exist
ing counties ie reduced to less extent than
six hundred and twenty-five square miles.
Each county shall constitute on, lection dis,
trict." / suggest that SIX hundred and TWEEN;
ty-fivc (G25) square miles, or twenty wv
townships, be made the maximum area OF
any new county that may be hereafter formed.
PUBLIC ROADS AND BRIDGES.
In g:ew Of the very bad condition Of our
public roads and bridges, ! recommend that
the General Assembly vii! provide by Jag for
the subdivision Of each county into road dis
tricts, and for tue appointment of competent
persops as supervisors of such districts, under.
the diresIoa Of the county commissioners.
IL ,sc supervisors OF roads should receiye 2
reasonable per- diem when actually employed,
and the county commissioners should be en-
powered to require that each able; e;bodied citi-
zen. between the ages of twenty one (2l)
aud aud fifty five (55) shall give his labor rea,
sonahle number OF days in the year, to be
6xed by Jaw, for working the public roads,
or shall pay in ie4 thereof certain sum.
It should also be proyideq, tsAqs the County
Com miasioGers may be held responsible N
damages lor. any injury to persons or property,
that may accrue to any citizen bscauso Of
their failure 10 keep the roads and bridges in
good and safe repair.
JUDICIARY.
Article 4, of onr Constitution, provides Tor
the = reorganization Of the Judicial Depart
ment of the State, and dehnes the jifrIadttatl2n
of the several courts, to be organized in pur-
suance Of the same. This important subject,
~. of tho pnrS0n and