The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1868-07-22

itself by proving too much for ny IN all
republics tho majority must rule, and
as the majority are always non prop
erly holders, OF as individuals pay least
of the taxes, it follows, under The argu-
ment alleged, that the very basis Of our
republican ystem should be expunged.
I While the capitalist may justly declare
! thar he should not be made tho subject OF
| unreasonable cXuclinns us upon his capl
tai depend the creation ot great pubic
and private enterprises, and the employ
mcnt oi labor i'll every pursuit in life; yet
the working masses--lhe agrlcul,urlst
and the mech.inic-may, with no less JUS.
| tice, assert that by their labor and skill
capital is multiplied through ull the va
ried forms OF production and trade, and
that they are the bone and sinew OF the
State in peace aad war, and should there
fore receive their due share i'll its admin
ist,ation.
Recognizing the justice Of both of these
claims i, is your delirate and important
duty 80 to adjust our system OF taxation
that the enterprise OF the capitalist shaii
not DO depressed b, imposing upon hlm
undue burdens, while aL the same time
every class of real and personal property
shall be required to mid in the support OF
the State, and in sustaining the lnstItu-
lions that its condition demands. In TINS
you will be guided by Section 36, Article
/, of our State Constitution, winch de-
clares that "all property subject to taxa
ton sLal hs taxed i'll proportion TO Its
value. Each individual of society has
right to be protected in the employment
of lite, liberty and property, according TO
standing laws. He should. therefore,
contribute his share to the expense OF his
protection 49,,
! l.. is proper for me here to call your at
tetti.,n to the fact that under recent
decision OF the Supreme Court ot the
United States, :.ational banks, within the
limits oi the State, are subject 10 State
taxation; whic The property OF railroad
compatics, municipalities and all ''ther
corporations will he embraced in Your
general n> bill.
[ .nvi.v your attention to Article y OF
the Constitution, which provides that
{. The General .ssemhlv shall provide by
Law for uniform aud cquai rate ot ;sseis-
,nent aud taxation " ;aad defines the pow
cr, of the corporate authorities ut c"uii-
,e.. cities. lowns &c.. and authorizes
them tu as>.s> aud ruileci taxes fur cor
pora,e purposes. The assessed value Of
the real estate ni South Caroiina il. ln6J.
was ul,c hundred and twentN.riIt millions
seven hundred aud severity TWO Thousand
six huntrc, .n,i cis hiN tour -; 12.,'S4)
,lei,rs. ; his v;Iu,, I,us ri r"nr>,. been
materially lc>>,',ic'i 'y tlir o!c"' t'"nvul-
Rin,,s to trade an: ,he indus rai interest
ofthe people si'ir:og the past seven years,
VT /, serves IL i,;.iicarr 'i,;,i with Every
allowance for lie know" reduction in the
market value oi our real estate. that even
mon q nuimun, assessment at values, 1t
will form an important basis OF taxation
and o The tnancai Resources III the State.
COUNTY TnEAsUaERs AND AUDITORS.
In Ibis connection ! would recommend
! that the General Assembly will provide
hy law for the creation OF the offices "i
County Treasurer and County Auditor 10
be appointed in such manner as your hon
oraI,lc body shall direct. These officers
should be placed under ample, bonds tUr,he
su keeping aud faithful rotnrn OF all
moneys ot the State and County that may
n, any time come inlo their p"ssrss"r.
The county Auditors will be the clerks
of the several Boards of County Con,his.
siouers. and will make up aud audit the
accounts between the County AID 'l'r TAX
payers and the State, aud examine AID
conntcr>iyn the necessary drafts upon The
County Treasurer.
DIVISION OF THE COUNTIES.
respectfully recommend that yon will
provide at your present session for the Ill
vision of The larger counties Of the State.
According "ihe United States cen-ns of
(, 1861, South Carolina has All area OF twen-
ty four thousand five hundred (24,5Ov)
square miles. with u population oi seven
hundred and three Thousand seven hun
dred an! eight 7v3.7cS). or near tiilce"
(I5) persons 10 the square mile. As the
State is divided in,o thirty."ne C:O
counties, these figures show shat the
average area y: our counties is about
eight hundred (8Uu) square miles, while
several OF them actually embrace an area
OF more than eighteen hundred (loJu)
square miles. In the present condition ot
our public roads, with many oi the streams
unLridged, and Will, the few facilities Tor
travelling possessed by the most OF our
people, the great distance Of the county
seat and records, from those living upon
the border of one of those large counties,
entails the most serious ncon, eliience
upol. them.
in view of the necessity Of a new
geographical subdivision of the State,
article 2, section 3, of the Constitution
provides that the General Assembly
stall have the power at amy time to
organize new counties by changing the
boundaries of any OF the old Ones; but no
new COUNTY shall hr hereafter formed of