The southern enterprise. [volume] (Greenville, S.C.) 1854-1870, 1868-07-22

AZ in all republics the majority must rule,
and as the majority are always non proper
" ty-holdera, or as individuals pay least of
the taxes, IL follows, uRder the argument
alleged, that tho very basis Of our repabg-
| can system should be exrunged. While The
cspitslist may justly derlare that he should
not he made the subject of unreasona able
cxactions, as upon his capital depend The
creation OF great public aud private enter,
prisca, and the employ m-nt .f labor In ev-
cry pursuit Of life; yet the working masses
the agriculturirt and the mechanic--may.
with no lees justice. assert that by their Ia.
bor and skill. capital is multiplied thr ough
al The varied forms Of production and t-adr,
aud that they nre the bone and sinew Of
the State In peace and war. and should.
therefore receive their due share in its al.
miBistration.
Recognizing the justice Of both Of these
claims, IL il your delicate and important
duty go 20 adjust our system OF taxation
that the enterprise Of the capitalist shall not
he depressed by imposing upon him undue
burdens, while at the same time avery class
of real and personal property shall be re.
quired to aid In the support OF the State.
and in sustaining the institutions, that It's
condition demands. In this you will he
guided by Section 80, Article l, OF our State
Constitution. which declares that IAN prop
crty subject To taxation shall be taxed in
pror oriion to its value. Each individual in
society has right TO be prot ected in the en-.
joyment Of life liberty, and property, ac-
cording to standing laws He should,
therefore. contribute his share 10 tho ex
pense OF his protection"
II Is proper for me here to call your a'tnn
lion tn the fact, that under recent decis.
of hs If fh.a IIt.tt tal
States, National Banks, within the limits Of
the State. are sul j"ct to State taxation /;
while the property Of railroad Comr anies
Municipalities, and all other corporations
will be embraccrlin In your general TAX hill.
invit' your attention TO Article Q, Of The
Constitution. which provides that The
General Assembly shall provide hy law for
n uniform and ,qnnl rate OF rssessment aud
taxntion," and defines tn. powers of the
corporate authorities Of counties cities
towns, DC. and authorizes them 10 assess
| and collect taxes for corporate purposes
I Tho assessed value Of the real estate Of
South Carolina In 1860, was one hundred
and tw enty nine millions seven hundred and
sevcnty.two thousand elk hundred and
.i.hty four (Sl29,772,6s4) dollars This
value has, OF course, been materially lessen
ed by the violent convulsions TO trade and
the industrial interest Of tho people during
the pact seven Year., yet il serves 10 indi
cate that with every allowance for the
known reduction in the market value Of cur
real estate, that even upon minimum rs
sersment OF values. it. will form an imp ,rt.
ant basis Of taxation and Of the financial
resources Of the State.
coUSTy TEEAsuEErs AND AUDITORS
In this connection I would recommend
that the General Assembly will provide by
law for the creation Of the offices of County
Tt easur"r and County Auditor, 10 be ap.
| pointed in such manner as your honorable
body shall direct These officers should be
placed under ample bonds for the safe keep.
ing aud faithful return Of oil moneys of the
State and County, that may at any time
come into their possessionI The County
| Auditors will be the clerks of the several
Boards OF County Commissioners, and will
make up and audit the accounts between
the County and the tax payers and the
State, and examine and countersign the
necessary drafts upon the County Treas.
urers. -.... . .-..
DtvrsIox 81 rue 6orKik.
| respectfully recommend that you will
| provide, at your present session for the di
vision Of the larger Counties Of the State.
According to the United States census OF
1860. South Carolina has an area Of twenty.
four thousand five hund ei {: 4, 4,5OO) square
miles. with q population Of seven hundred
and three thousand seven hundred and
eight, COS ,70s,) or near fifteen (l5) person.
| TO the square mile. As the State ~ divided
Into thirty lone iSl) Counties. these figures
show that the average area Of our Counties
is about eight hundred (s0O) square rniles
while several Of them actually embrace on
area Of more than eighteen hundred 1900,
square miles In the present condition o
our public roads, with many Of the stream,
unbridged, and with few facilities for trav.
cling possessed by the most Of our people
the great distance Of the County reap ant
records from those living upon the bordri
Of one Of those large Coun,ies entails the
most seri us Inconvenience upon them.
In view of the Bec' ssity Of new geo
graphical subdivision Of the State, Article 2
Section 3, Of the Constitution, provid-i
"That the General Assembly shall have tn,
power, at any time, tn organize new Coun
ties, 10y changing the boundaries Of any O.
the old ones, but no new County shall b.
hereafter formed of lees extent than elk hun.
dred and twenty five square miles, nor shal
any existing Counties be reduced TO lee.
extent than six hundred and twenty-fiy,
square miles. Each County shall constilut.
one election district" suggest that sis
| uUu UlIet
or twenty (2o) townships he made the max
imum area Of any new County that may b,
hereafter formed.
PUHtIc ROADS AND BRIDGES.
In view of the very bad condition Of oul
public roads and bridges. ! recommend that
the General Assembly win provide by law
for the subdivision Of each County into
road districts, and for the appointment o.
competent persons. as Supervisors of sucl
Districts, 1nder The direction Of the Count,
Commissioners. These Supervisors Of Roads
should receive reasonable per diem When
actually employed. and the County Com
missioners should be empowered 10 requir,
that each able bodied citizen, brtwepii The
ages Of twenty one (2D and ffy. i've (56
shall give his labor, n reasonable numb,.i
Of days in the year. to DO fixed by law, foi
working the pablic roads, or shall pay In
lien thereof certain surn.