The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-07-09
THE STATE TAXES.
Letter from Governor Scott on the
Subject.

Governor Scott has addressed the following
elaborate reply to some citizens, wao recently
made complaint 10 him, on the sabject of the
present sys EN- of State taxation;
STATE OF SOUTH CAROLINA,
EXECUTIVE DEPARTMENT.
COLUMBIA, Jsly z, 1869.
.MesSrs. StenhouSc, Dtercks and GIBSON, 1df-
payers:
'vour communication in the Phoenix OF Satur-
,day. in wbic ch you state thst a number OF per-
|,sons are complaining OF the assess nents CT
xes made in the State: and you wish to as
certain what cours would be best to pursue to
secure redress. There fs some indefniteness
as to the nature of the wrongs to be redressed,
but there is specific allegation az to the oner-
ous smount Of the assessments.
The course provided ty law in such cases IS
for the complainant to appeal to the County
Auditor, with o statement OF his case, who WlR
forward it to the Auditor of State. who has iufi
power to make any abatement or coIrectlon
which, IN bis judgment, IS just and proper.
AS to the general charge, wncn Is intersp!e
from your note, that the taxation IS too heaVg,
I have to say that the amount provided for'ls
rennireJ by the necessities of the State, and
must be collected to meet Its e1igencles, and TO
fulfil efficiently its engagements aud RESPONSE
bilitles.
The estimated expenses OF tho State Govern
mept tor the current year amount to about
s55o oo1 - some What in excess of previous
wears. which IS attributable to the Increased
sum required for legislative expenses during
the prolonged sessions required Tor the pas
sage of laws in conformity with the new1on-
stltutiop; and also to the arrearages OF salaries
and fees OF iudg 8. sherifs &C., which we're
properly ohargrable to tue preceding admins
tration, but which it dl not provide tor. 1he
interest on the State debt, which had not been
paid the preceding year, required for the TWO
wears s615 RO0 and the establishment and
maintenance OF free schools about $50, OO0 more
making in all 1230 16S which had to be
provided tor BY tax ti'on; ihe eonsttutlon re-
oulred that taxes should be levied upon the
real and personal property IN the State Id pro-
portion TO it's value; and to ascertain its
amount, assessors we're appointed through
out the Slate to examine aud aplrMso IL.
Many OF these proved TO be inexperienced
in such BUSINESS. and their returns indl,
Gated 30 much OF caprice and irreeular1ty. and
worked 80 unfairly in many counties OF the
State, that the Board of Equalization, whose
duty it Is to equalze taxation among the couu-
ties, made material changes. As an lllustra-
ton Of the discrepancies in the valuation, the
arabic plough lands in Abbevllle County vere
appraised at s5 Is per acre; in Anderson, q ~;
in Colleton. 81 72; in Darlington. $6 SS; in New
berry, SIS "a, and Id O:onee. 50 %; while the
SINE character and quality OF land was ap-
nralsed in Chesterfield at 50 per acre; in Edge
field, s.; in Marion. So q. and IN Orangeburg,
$171. The Board OF Equalization made RUG
corrections in these returns as were required
by Justice end fairpess, and TO preven o dls-
proportionate share Of taxation beiog thrown
nnon counties which had manifested some
thing like reasonableness in estimating the
value of their lands. The aggregate value OF
the property Of the State, Ms established by ,he
Board Of Equalization, was s164, ,O22 342, which,
am convinced is still far below its real value;
and that if the asses ors had done Their duty
honestly and isarlessI the amount would nave
rpon the 8 lm fixed by the Board OF Equali-
cation, the state Auditor levied tax OF three
rourtbs OF one per cent, which should yield a
revenue OF 81, ,23O 168; but, alloEing for de-
faults, not more than 81 00O, 900, the amount
prescribed by the Legislature, can be realized.
Of this sum, 5000 600 will be paid out for in
terest, large proportion OF it 10 our own cltl-
zens; the balance will be devoted to the cur
rent expenses Of the State, and will be re-
turned to our peo Jle in extinguishinR the
floating debt accumulated during the past
three years. and in the establishment and
maintenance Of pnblic schools.
By this statement you will perceive, gentle
men, there is nothing IN the present system of
taxation to justify the charges OF unfarness or
oppression; nor is it excessive or extraordina
~, either as compared with the past expert
epce OF our own State or with the existing
rates OF taxation in other States Of the Union.
The amount levied IN this state tor current
expenses was, in 1867. $474. 849; in 1868 $459,-
27i. and for thu present year, $549, ,44, the in
crease being satisfactorily accounted f.r by
the arrearages left from the preceding admin
istratious, and the expenses OF the increased
lep1slation necessary. And as regards our els
ter States, I venture the assertion that no
State. south or north of Us, has more mode.
rate rate OF taxation than our own.
II was to have been expected, however, that
the substitution Of the present system OF taxa
ton for the ons heretofore in practice would
be unsatisfactory to many, and give rise to
complaints, lnasmuch as large portion OF the
property holders of the State had been SUBJ
jected to only nominal taxation, as their
property was greatly undervalued; now they
are required 10 contribute their proportlonate
share for the support of the Sa,e. While this
may be considered a grievance by them. no
candid and disinterested person will 80 regard
il. And Notwithstanding the lamentations about
the over valuation OF lands, there are but few
OF the owners who wonld consent TO sell them
at their assessed luation. The low prices
occasionally brought at sherifs' and bank
rupts' sales are no criterion OF the value OF the
property disposed Of as there is generally
natural syr pathy among the people present
for the unfortunate debtor. and he is permit
ted to purchase his property without opposi.
ton at his own price.
There is no doubt that there are imperfec-
tions in the tax law and Irregularities IN the
execution OF it. For the present, individuals
have the right to appeal against what they
deem inequitable and unjust, and l have no
doubt such alterations and notifications OF
the Law as will be shown to be necessary will
be made at the next session OF the Leglsla-
ture.
But while unpatrlotic efforts are being made
to induce our people to believe that our sys.
tenn Of taxation IS oppressive and ruinous.
would invite you to look at It's beneficial effect
upon tue prosperity, the credit and the char
acter OF the State. 10 affordlng satisfactory
evidence Of the determination of our people 10
paw its debts and meet its responsibilities, it
has lifted the credit of the State from the verge
of bankruptcy to respectable aud prominent
position in financial and monetary circles. Our
bonds, which at one time could be purchased
for twenty-five cents on the dollar, now COM
mand seventv-.hree cents, apd ale steadily ad.
vanciDg inso much that am in hopes by the
1st OF January they will be pracucally at par.
In this single item al ne there has been already
a gain TO the people Of So 500 600; but the salts
factory vim lication OF the financial resources Of
the State was OF infinitely more value in en-.
hancln, the value of properly throughout Its
entire limits 10 lbe extent of many millions,
and attracting to it the attention OF capitalists
and cmigIants.
The floating debt of the State has been pro-
ylded to1 and retired, and the bills receivable.
wnlcL furnished at one period the only cur-