The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-12-27
S7'lTE T.i1 t1IOS.
rrpor. Of the State Auditor.

lowing tho example % governor Scott and Comp
trollcr. General Seacc, A:s issucd II vo;umnous
report upon the state taxation, OF which we give
tue important anil interesting features:
TAN NEcgII7S
The total amouui received on accoun: OF taxes
for tic fiscal year 1876, 10 October 3lst inclusive,
i SIO!S Gus ~. of this amount, according To the
returns received up TO the writing OF this report.
SiS.i25 wa; paid on account OF I,on'taN. anu
memt.
The amount OF po,ax Tor orargcburg County
has not yet been rcpu.,cd.
in is,cuand aud Charleston Counties there is q
considerable amount OF poil-iaN yet 10 be paid.
which win dpub'itss i've collected II the collectors
reach them.
THR OLD ASH TI,E SEW.
l,y the act or the General Assembly passed the
laiG day OF september, iSCs, providing Tor the
s..smcnt and tuxsiun OF property. it was made the
especial duty Of this plCc to attend TO the asscsb
mcnl and collection of tie revenue OF tho state,
au TO decide a., questions relating thereto Which
mi.hi aTIsc during The cxcG'iom OF the law.
Cndrr the act MI assessments are 10 Gc mad .or
the year preceding tue ls; OI September III each
year as,i the asses inents lIid on property are 10
attach un that Ga'n
As Al was obvious tina, the requirements OF the
&C, cor',l not b. complied ith FOR the year 1865,
The net Itself not becoming law In season, sec
ilon was added coaierrins: upon The State Audi
tor, with the approval "f the Governor, the au:
.hOriiy TO extend the time Tor the performance Of
any oi The duties r.sqnsrcd BY The act whenever;
within the period tXed by law.
Many circumstances consIrcd to prevent tile
immediate ANA prompt execution Of The law. Il
became II !lw in The midst OF the fierce political
cNciicmcntS attendant upon the Presidential ccc-
ton. II was deemed, anu was entirely mpracti-
cable to do nything toward organizing the sys-
ten which this act contemplated, until the result
OF thai election sh0uld br known, and until the
passions which Il had excited were 10 some en-
tent aliayed.
The preliminary steps toward the organza.
tfon OF this department. were taken as soon as |
had qual,iicl and entered upon The duties uf the
OIlicv Al once most serious obstacle presented
Itself in tsc attempt 10 lind men competent 10
perform the duties required by tile law. nnd who
in addition 10 competency hal hearty sympathy
with the purposes OF the government. Appoint
ments we're made which were sometimes Instant
iy rejected, and in o,he! instances were daillr,i
with until much time was wasted, afterwards to
he declined; in almost every case, because the
parties so declining dill not think safe 10 accept
position under the government.
After much delay and many vcNations. which
ten which was thought sufficient WAS completed.
At the very threshold OF our opinion however, we
lnct with ;he in"st serious obstacle or the whole
Ecatcgory wish winch we hal 10 contend.
Tile system OF assessment AMI taxation which
II was proposed to establish WAS entirely lifIcrr.
from any that had heretofore prevailed III the
state. a large class OF persons, among thos. who
were 10 execute tar law well as among tie TAX.
paycis, inlyincL ,iinlc,,liies in the new system
Which hal no real existence. ami which Il Tie
exercise al courage and intelligence would iiave
NJ once disl'"i:cd. Another large class ng persons
which may probably he said ~ lave included Ill"
Whole press al the state, un;ii quite rCcen;iy.
ra!sct: nnd asserted objections 10 iAe laT and 10
IA ic; .crvcd WIKI ine excited s.ate oT nubl!.
ceiling, and ,hc want OF experience the par, Of
many Of those Who were to execute il, 10 SERIOUS.
IS ciniarras' its success.
The Auditor shows tho amount and character OF
ile tax assessment or 1883, and says
l'y the FOREGOING IL viii he perceived iha, the
rcai esiiic and slave interests. which were the
almost escaped taxation. While inu .r,..Imi ilr
professional, banking, and other similar secondary
Interests horc the brunt OF 1t. Under that systcn
ls contained in the above bill Of supplies, plan
ter owning 900 acres Of land, assessed ai an
average of Any cents per acre. really worth NJ the
lowcAt estimate an average OF 81 per acre. AMI
one hundred slaves al the legal average :Ce0 per
head, all representing ss5.ooo Of capital IaiI II
tax ur fllG %, while u merchant, with The same
amount III capital Invested III his business, paid
i've or SIX times as great u tax.
Tho Auditor then gives long extract from
letter written by Hon. /. w. lIaync, then Attor.
ney General of The s:a,e, in reply 10 from II.
T. j. ricEcns, Comptroller. General, asking his
opinion 10 tile construction OF the act OF 1918,
IL, regard to the classification and valuation OF
the lands OF the state, orthe purpose OF taxation
This letter bears date October %, 1852 and Is
found in the report OF the Comptroller. e General
for that year.
Mr.. IIaync said:
.'Thc classification and relative valuation, II not
the actual, were probably well adapted TO the
oi seventy five years has, OF course. introduced
great changes. Tile classiiicait;n has lost Ills al'-
-.
even relatively, and falls, in some cases, so far
short OF thc positive actual value Of the taxable
lands Of tile state, that IL has ceased TO approx
mate to q fair estimate.
''Ifiv rccaptuialiun in the tables referred to,
gives gw as 'nc mS.rrsaie nninLer OF acres paying
acres are assessed NJ 20 cents an acre, 4'5.O'o7s
acres NJ ~ cents, anu only l,OlIi,5 acre3 are as
seS-ed 1T more nan one dollar an acre. This il
rather scani showing even !nr ;hc year lTo4. No
wonder that The total valuation OF the lands OF
:spnn CMroiind should amount only 10 Sl0,2i7,.
in Charleston amounts To s22,aII,li5 For the
purpose UT taxation by the State, Charleston IL
appears, Is rniuel AT considerable more than dou-
bie 'hc falnaiioh Placed ON az the lands outside
Of towns and villages, uf both upper and lower
divisions, III tile whole State.
"Ihe slrlctc:; enforcement OF the act OF 1915
would not. as have hintcd already, remedy the
disparity between Inc arbitrary valuation OF the
act. anu an al ci1fent assessment III the present
valued 1T so per acre. sell al a. nn, That valued
al SlI an'fas SO Tor 81 and upwards, While the
col ton lands uf The sea islands, valued at 81, are
worth from so TO s.5, and g seat deal of lan'l
throughout the State valued AZ pine barren ~ 20
cents per acre, Will bring in the market from slo
To 20 per acre. liut as before stated, am very
confident that, even at a joint valuation, under
the uct OF loi5, very much larger aggregate
would be attained than sl,:5.,7a7, and that the
total OF taxes OH land would reach, nt the present
rates OF taNation, much higher figure than
the general lax, VIZ: s465,5is) ana is S00Os less
Than the TAX Oh the two items OF bank capital.
and ''5aes Of pOUtl5, and Is less than one. .OIt},
Tie sum On slaves alone.
The disparity between the taxes on town lots
and lands IN the country has, within q few years
past been 10 some extent InOdiiicl by the higher
rates OF taxation placed ON The latter, eighty 0ne
cents OH the one hundred dollars being the TAX on
land under the act Of 1888. anu but seventeen
cents OH lots and buildings In any city, town.
village Or borough The tax paid by Charleston
on lots AMI nulngS in 1885, viz, S2T,sis. was
not quite O,iehdiJ oi the tux on the lands OF the
State, though, is have stated, the ratuation Is
more than doabic.
"AltlOugh II has no connection with the con.
strncton 0f The nc, Of lsl5 will venture to add
fac. Interesting III ilSciI, viz: That the same
real estate which pays the above tax Of s2i ,sIs u
The state pays sjiJ.zsi 10 The city; and further,
hat In addition 10 lie aggregate State tax paid
hy Charleston oi Sl3S 22j tnclu'ling free schools,
&c.,) being mare hdn Onr.jDa,lb the Hole gen.
critl tax ~ tnc state, The city pays utOiis own
treasury the sum OF sjSd.0il, making n total Of
$!2I20O Of taxes paid annually by the two Far.
lshcs of ST. Philip and ST. Michael"
AFTER TIE WAR.
The Auditor says that these valuations existed
Substantially at the close OF the war, and contln
ueS IA follows:
From an examination Of The assessment returns