The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1869-07-14

Snys muos OOmhA0ho themselves 10 Cn9
good sense of every payer. They
state the grievance clearly and truthful
ly-they suggest the proper and author
lied remedy. That the taxes assessed.
and now sought to be collected, are un-
just and oppressive, is question about
which there can be no difference of OPT
MON. To be forced to pay for that
which you do not own, is to be taxed
unjusly; to be forced to pay more than
is sufficient to conduct the Government
economically, is oppression. To resist
either injustice or oppression, by all
lawful means, is right which canuot be
denied, however practically it may be
frustrated. Because we may fail in obtain
ing redress, is no reason why we should
not at least make the attempt. Resort
to che courts, which the resolutions re-
comm end, is not only legitimate and
constitutional mode of seeking relief
from oppression and unjust laws, but
seems to be one of the methods antici-
pated by the tax Act itself, by which re-
lief may be had. Section 80 provides
but three causes which may be assigned
by the Treasurer for not collecting taxes.
The 3D. cause is: ''That such,taxes, assess
ments or penalties were enjoined by q
competent court" Inferentially this is
as strong language as though the Act
had expressly said, "Taxes, &C., may be
enjoined by a competent court" So
much, then, as to the propriety of seek
ing redress in the mode recommended by
the resolutions. =
That the mode by which the assess
ment of taxes has been made is Illegal
there can be little doubt, and that the
courts will so declare, is confidently be-
ieved. Here, again, the position is sus-
tanned by the sAct for the assessment
and taxation of property" Section 4S
provides that call real and personal pro-
perty shall be valued for taxation at its
true value in money; which, in all cases
not otherwise specially provided for in
this Act, shall be held to be the usual
selling price of similar property at the
place where the return is to be made;
and il there be no usual selling price,
then at what it is honestly believed could
be obtained for the same at o fair sale at
the place aforesaid" This is the law.
This is the declaration of the Legislative
will. This the guide for Assessor, Couu-
ty Auditor, State Auditor, and the
Boards Of Equalization, County and
State. Any assessment of property
made on any other basis than that pre-
scribed is, in the language of the resolu-
tions, ''illegal." Proof that this plain,
reasonable and positive rule of action
has been disregarded or departed from
in any one instance, will compel any
court to pronounce the assessment un-
warranted. In our own immediate city
and District, proof is plain, and plenti-
ful, and incontestable. Here, there is a
'selling price for property" and every
sale-day for the last six months witnesses
the fact that property has brought its
true and full value. And yet the very
same or similar property has been assess
ed at 30 or 100 per cent. higher than it
either actually sold tor, or could have
been sold for. II stronger evidence we're
needed, it may be found in the admis-
sions of the Assessors themselves. eve
know it is more than the property is
worth, but a certain amount of taxes
must be raised, and we can only assess
rs per cent. for State, and 80 per cent.
for County taxes" therefore, we raise
the value of the property. Look, too.
at the inequality Of the taxation as re-
6o.uo AoesA oho potocuai PIopSIIy. n SellS
to B his house and lot for $5,OUO-its
full value. B gives his bonds. They
each make their return-A of his bonds,
B Of his house. When they come to pay
their taxes, A is assessed upon his S., 600
bonds, but B finds that he must pay
upon 81, 500 of real estate. This is only
one of thousand instances. Why with
equal propriety should not premium be
added to the bonds held by A? And, to
reduce the argument to an absurdity,
why not assess the man who has nothing
o thousand or moro dollars, and make
him pay taxes on what he ought to have?
The object of this communication,
however, is not to discuss the tax bill, or
the proceedings Of the officers appointed
to carry it into effect. 1t is Intended
simply to express satisfaction with the
action proposed by the resolutions, and
to venture the prediction that. under the
able management OF the eminent coun-
sci to whom has been committed the