The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-12-27

trc!!.r.Genrrai S-a-l", ~, issaci Al vo.uTninoul
report uron the state taxation, OF which We give
t"c important anl interesting features
TAN NrCEII7s.
The ;a anonI; received on icc sun: or ,aNcs
for the li-ca. S.Ar lSou. 20 OCtcLcr 3, iiCusive
= SIc.S. .6rJ -. uf ths amount according To tho
returns received VI 10 the writing Of this report.
-, i2i Wa; paii on account OF rollt.X ana
SrS2,byJ q Ter general purposes OF SI..:a govern.
menl.
The alnoum, OF pon.'av Tor Qtargcbu,g county
in i.:cniand AUD Charleston Counties there is q
considerable amount OF Pul!.aN yc; TO be paid.
cIn make !: convenient Tor the taxpayers 10
reach thc;l.
THE OLD ASH THE sew.
i!y the &C: sfihe general Assembly passed the
iia day Y; september, SCS pioNidin,. Tor The
se.sncnt and aNSiiu. oi property II Was made ise
especial duty Of ;hiS encc to attend TO the assrss
mont aud collection of tue I.vcnuc OF The state,
an' 10 'l,ci- a. an. >.i"- relating tncic'o which
! M ia; sr.S. 'iurr. The cxcu.ion OF The law.
tndcr the aC; all assessments are 10 lie made for
the year preceding imc is; Uf Scp;cinbcr ia each
wear aa the assessments II:d on property are 10
ailIci ui that tair.
Asi was Owens tina, the requirements of the
ac; conld not =: complied VITA Tor the year lsGS.
the NJ; igtl! not becoming law in season sec
ion was added cohierrnG upon the State Audi.
lnoIiiy 10 eXtri.d the time or tnc performance of
nm, oi ne In.ls' ;slnirr" hf me act whenever
within The pcriol hXed by law.
M.mr circumstances conspircd 10 prevent TIE
immediate ami rronp, execution OF ;hc .aw. II
uucane a!;w in The mL>; uf ;hc fierce political
cNciicnrnts attendant upon The Presidential ccc-
ton. II was tce,ned AMI WAS entirely impructi-
cable to do ANYTHING toward organizing tic kvs.
TEN which this act contemplated, until the result
Of thai election should br KNOWN, and until the
passions Which Il had excited were 10 some tN-
tent ailaycd.
The preliminary steps toward the erEani2a-
ton oi ms depart nicnt were taEcn aS soon a. I
had gu.:l'Ii"t and entered upon the duties uf the
oncv. At Ohcc u most serious obstacle presented
Itself IN lac attempt to lind men competent 10
perform the duties required 10y tile law, anu who
in addition TO competency hal Il hearty sympathy
with the purposes UI the government. Appoint
ments were made which were sometimes Instant
~ rejected, and, in other instances. were daic,l
with until much time was wasted, afterwards TO
hc declined; IN alrnD-t every case, because the
parties so declining dill not think II safe to accept
position under The government.
Alter much delay, and many vcNationS which
II wcrc NOW fruiless 10 ennincralc. AN orsaai2a.
,isn wGicil was thought sufficient WIS completed
~ III" very threshold "f our opinion however, we
met win IL" mast serious obstacle OF the whole
'caiegorr wi:h wh!ch W. haI 10 contend.
Tie system OF assessment am! taxation which
il wds proposed 10 establish WAS entirely different
rom any that had heretofore prevailed IN lie
stale. ~ large slaSS OF persons, among t!us. Win
were 10 execute the lw eli as among tEc TAN
lnrCtS, imagined iiiliC'iiiics IN tho new system
Which hal no real existence. and which 4 little
exercise OI courage and intelligence wor! i.Avp
III once dISi",.cd. Another are class ~! :irIsons
rhich may probably lr Sad ~ lave inc'ndcd The
whoic press at lhc state un:H 'uli" recently.
~ sc., u aS-tite'i ". ci!r!is 10 ihc In" ath 20
nS W "SrcHiio',, whicl, though wiinoi: CJundl'or
ceiling and 'hc want nf experience ON ,,,c IN, OF
nnny al hose Who were 10 execute II, 10 st!ious.
~ cmbarr.a' It's success.
Thc Aa'l,iar shows ;nc amount ad character o.
ii!c TAX Assessment or :s5S, and SAYS:
liy The foie-oing 1t VIII he perceived ,ho, The
rca! .st.lic aii,i a.isc Interests. whi"i were liz.
predominant interests .. :hr state
almost escaped TAXATION. While ;ur d, .rr, ia.
professional banking, ana o:iicr similar - :uii,,iry
Interests hort tne brunt ol H. uLlcr Iha; .ystcui
.,s contained in the above bill OF sup,irs q lnm
nG
average ol any cents per acre, really worth al the
iow.7l c.tiiaie an ayeragc OF - per acre. anl
lleaH, all representing ssjuJJ oi capital, laid
taN ol til6 o. while merchant, VIII The same
amount ut capital invested al h.s business pas.
hve or SIX Times as -..l.it ;aN.
Tho AulltUr then gives Il loag extract from n
letter written by Hon. l. W. lIIync then Aitor.
ney-Gencra! OF The s:aie, in reply 10 one from H.
7. J. rick"ni Comptroiicr. General, ASKING his
opinion as IL the construction OF The act o! 1915
iii regard to the classification AMI valuation ef
the lands OF the sta.e, .or the purpose OF taxation
This letter bears date October 20, 1859. and Is
found in the report of ;ic oiler.General
for tint year.
Mr.. tIayne said:
''Tic classification and relative Variation IL not
The actual, We're probably well atapic TO the con-
sttution oI the country III l-,i: Gut The progress
Vi scycniylre years has, oil course. Introduced
great changes. Tile classification has lost its ui,.
prurriailvcne$s. The valuation docS not apply
even relatively, and falls, III some caseS, SD far
short or The positive actual value Of The taXahie
lands OF the State. t:a! il has ceased to arproXi
mate 10 q iair estimate
I'm, rccapliuatiu. N the tables referred to-
HlEeS vs. me aggregate number O! acres Eayn.
taxes, i,3'S,ipl, ani Of this number TO- sol UJ,j
acres are assessed III 10 cents an acre 8 5.Ue7s
ac.er ac ~ ~ cents, anu ony i,"ii,i3j acres nre
cS.eu III l"rc ian nite dollar an acre. This is
Father Il scant showing even lnr ;he year l.sI. No
wonder ihii The total valuation OF the lands of
Spu!h CtnUiind -iiOui amount only 10 Siu.2,7,.
~, Will: the Valuation uI .OlS and buildings
III Charleston amounts 10 $2.,2I4,lT5 For the
purpose vi taxation by the STATE. Charleston il
ap!mIfS Is valued III considerable. more inan dom
'ir tiic fali.oE Placed Oh az the lands uut side
81 towns AMI villages, III both upper and lower
di|.siUiS, III tie Wnulc State.
"lie sIiic'c:; cnlOrc.. iicut Of the act az ISIS
would Io' a> have iiinictl already. remedy the
between inc arbitrary valuation OF the
ACT. anu an az ruiIfrH, assessment M the present
day. Much oG The tide swamps Of class NJ. l.
valued al ga per acre, sell al ~ AMI that valued
cot on land, ui the sea Islands, valued al 81 are
worth from so 10 40, anl IL great deal OF ianil
throughout tie Slate vaucd as pliic barren NJ 20
cents per acre, VIII bri. IN the market from $40
Ia 20 per acre. liut aS before stated, am very
confident That, even at a JOINT valuation, under
the act OF lolo, very much larger aggregate
would bc attained than Sl.j., ~, ami That the
total ol taxes On iand would reach at The present
rates oI liNattUn, Il much higher figure than
Sol,"lb. IN, amount bears small proportion Ia
tue general lax. VIZ: S465,5l,) and IS syOvs less
Than the iaN On The TWO items of bank capital
anu ''SalcS OI guUIiS. ana Is less than one Iyuyih
The sum on slaves alone.
The 'il-ialit! between the taxes on town lots
anu lands IN the country has within q few years
past, been 10 some extent modified by :hc higher
rates 0i taxation placed on The latter, cg y.une
cents ON me one hdlidrc,l dollars being Tie ,.X
ltliu under the act of lsjS. ail but seventeen
cents on lots and buildings in any city, town.
village or bor"Iigh.' The lax paid by Charleston
on iois ANA nu ,in"s i'll ln5s, VIZ, s2T,sts. was
not quite o'irhdiJ Ui the lax ON The lands OF The
STATE, thon.i. rs nave stated, the ra!uafi0n IL
more than dUdbir.
Although II hai no connection with The con-
strucion ul Tie act ui lsl5, VIII venture 10 add
~ iart Interesting IL itScil, VIZ: That the same
real estate w.l.cn PAYS ;hc above tax Of s2Isis To
ne state PAYS si'o.2si TO Ihc city; and further.
! MAI III addition 1" lac aggregate State tax paid
ny Cilailc-i": oi IL, ID tincnling free schools,
&c. Dcing mare Wnn 0nr:J',H,ib the Whole gen
t'ai lax a. ihc state. Inc city pays into It's own
treasury The sum of SjsG,0ii, making Il total Of
:.2L20D al taxes pad annually by the two Par.
iaiics VI 81 Pniip AMI ST. Michael"
AtTEI TIE WAR.
The Aml.ior ,ay- that these valuations existed
substantially AT the close of the war, and contln.
ues al follows
From an Examination 0f the assessment returns