The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-02-22
rFaoM OUR OWN CORRESPONDENT

tiles, under the new constitution OF the state,
can legally levy special or specific taxes or whe-
ther they are not restricte.' to taxing property
according 10 its actual value. Senator Corbln
held that taxation according to the constitution
was to be uniform throughout the State, both
in city and State taxation, AMI all property,
real or personal, taxed according to its actual
value. Senators Allen and Wright argued that
it was we'll known and almost universal rule
in every State in tho United States for cities to
levy special or specific taxes, and that without
such taxation they could not carry on city
government. The tax for tavern licenses, bill
lard saloons, drays, cIrriases, &C., was the
principal support OF many cities.
Senator Corbin was of the opinion, how ever,
that the sooner all taxation was made to con-
form to the uniform system prescribed in tho
constitution, taxing every article according to
lts actual valuation, tho better for the INDUS
trial interests Of all classes of people, whether
in city, town or village. A question, he said,
had been raised by the City Council OF Charles
ton as to their powers, under the constitution,
to levy special or specific taxes, anl this was
the reason why The memorial now before the
General Assembly askln the Legislature to
validate their tax ordinance had bee / present.
ed. Senator Corbin thought the poor drayman
who invested his little capital in horse anu
draw should only be taxed on the actual value
OF that horse and dray, and on the profits aris-
ing from his income.
Senators Allen and Cain, on the other hand,
contendod that drays, carriages, &C., should
pay tax in proportion to their wear and tear
of the Streets &C., compared with other pro-
perty.
Tho following substitute of Senator Wright
for section was adopted:
SECTION 8. That the Mayor and Aldermen of
the City of Greenville are hereby authorized
and empowered to make such ordinances as
they may deem espedent iu relation to licens.
ing persons who are or may be engaged IN IND
CARRYING on any business within their corpo-
rate limits: Provided, That no ordinance shall
be made inconsistent with the Constitution OF
,nls State and laws OF the land.
After discussion between Messrs. Corbin,
Wright and Allen, the question was taken on
agreeing to the substitute offered by the SEMI
tor from Beaufort, and decided in the affirm a
tive.
MIR. Corbin desired to be recorded on the
journal, on the question of agreeing to the sub
stitute of the senator from Beaufort, as voting
In the negative.
The following section was also ado pied:
SECTION 8 That the said Mayor and Aid err
men OF SAID city, III addition to all such tines and
penalties as may BE- incurred or re;ovored, and
ali licenses tor tayerns, for sales at auction,
public shows. and for wholesale and retail q :ai-
crs in liquors within said city, all OF winch
the said Mayor and Aldermen, or u majority OF
them, shall have right to grant in their dis
cretion, shall annually, within ten days after
entering on the duties Of their office, appoint
three fit aud proper persons as assessors, VINO.
after taking the following oath, in addition to
the oath prescribed in tho constitution, to be
administered by the Mayor or any ole OF the
Aldermen, to wit: II, A b, do swear Tor al
firm, as the case may be), that will we'll aud
truly, to the best of my judgment aud know
tedge. fairly and impartialy assess and value
the taxat.e property within the City OF Green
vile, aud make returns, as well OF such proper
ty as, also the several proprietors and occu-
rants thereof, to the Mayor and Aldermen OF
the City OF Greenville, so help mo God,
shall proceed to assess and value all the
vile in the manner provided by an
act entitled can act providing for the
assessment and taxation OF property,
ratified tho fifteenth day OF September,
a. d. 1868; and Shall within one month
after their appointment, uniess the time 1or SO
doing shall be extendcd py the Mayor and AL
dermen, make full and true return OF all pro-
pcrty so assessed by them. together with u list
OF the owners and occupants OF the same, to
the said Mayor aud Aldermen, who may: i'll rc-
spect thereto, exercise all tho powerj given to
tie County Boards OF Equalization, and having
eoualized tie property according to law. they
shall lay ou the sane tax sufficient to dis
Charge anu defray all expenses OF carrying into
effect thu ordinlucas, rules, regulations and
bylaws m.de and established as above pro-
vided: Provided, Such tax does not exceed
fifty cents for every one hu Idred dollars worth
OF real and personal property as assessed and
eoualiZed, which said tx shall be collected ut
the time and III the manner as the SAID hlavor
and Aide men may direct: And provided
further, That the real estate OF churches and
school associations be exempt from tl%atlon
under this act. according to the constitution.
The University bill, as it came from the
House. was amended in Section l, on motion of
Senator Jillson, by striking out the provision
making the Board of Trustees elective by the
General Assembly. and inserting i'll its place
provision giving the power Of appointment OF
the board to the Governor.
Senator Nash opposed the amendment. and
said it would never be agreed to BY the HOUSE
of Representatives. Should the House refuse
to concur, the Senate will doubtless recede ra-
ther than delay the passage OF tho Dill, 50
necessary for the maintenance OF the lnstltu-
ton.
liz THE HOUSE. the bill to confirm and declare
valid the recent election for Mayor aud Alder
men of TIE City Of Charleston, being the uu-
finished business Ct yesterday at the hour OF
adjournment, was takeL up. The several sec
tions of the bill having been agreed to, the bill
WAS finally passed by the following vote: Yeas
so nays il: absent or not voting, 90.
Those who voted i'll the a-:5:rma i've are: Hon.
F. J. Moses, Jr. Speaker, and Mcss1s. bose
mon. Brodc, Brown, Burt.n, JJhn Boston,
joseph Boston, Boswell. L.. Cain, Chestnut,
Crews, Dennis. Dr.fl,, Gardner, Goodson, Z.
D. Hayne. Humph.les, Hutson, Henderson,
Jcnks, L. J. J. Johnson, H. Johnson, johnston,
s. johnson. Griffin johnson, Jackson. jacobs,
B. James, ". Fl. Jones. Kuh. :. S. Lee, W.J.
McKinlav. Mickey, alcDanlels, Mobley. Mead,
Nelson, Nash. Perrin, Prendergrass. Ransler,
Rush, Rivers, Smals, Abraham Smith. Saun-
ders. Sasportas, Smiley, s. p. Thompson and
Whipper-5O.
Those who voted in the negative are:
Messrs. Berry, BRYANT. DeLarCe, Dnsenb Try,
Dovle. Elliott Ferter, Keitt, Milford, Stewart
and Wilson-11.
Those absent or not voting are: Messrs.
Bishop. +. J. Cain. Cooke. Collins, Clyburn,
Duvall. DeNTars. Ezekiel, Farr, Gray. Grant,
Hayes. j. N Hayne, Holman, Harris. HYDE,
II. James, Jcrvey. J. Fl. JONES' Lomax. G. Lee,
Ien~ Leslie. Littejohn Meyer Nor rson, Hr1.
McKlnlav. Mcintyre, Moore, Mays. Miller, Mix
SON. Nuckles. Neagle. OConnoll. Purvis Pet