Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1869-06-04


crty subject to taxation is rs follows
Real property ..S12l, III ,0SS
Personal propcrty....,..,,....2S,S51,2 ,254
Iotal... al.....................S16 16l ,022, ,3i2
Upon this amount there is levied
the following State tax:
Mills.
For general purpose State
government .......................3 3o-lOO
Interest of State debt t..........3 75-1OO
School purposes. .10-1O0
Iotal...,............... 50--100
This tax cf thrcc-fourths OF one
per cent. will produce S1,23O,IG3,
while the Appropriation bill passed. ut
the last session of tho Legislature
expressly limits the total amount to
he assessed, and fixes it ut not exceed
ing one million Of dollars.
Under the OLD system of State tax
alton, as is generally known, much
valuable property was returned at a
nominal rate. No account was taken
of the valuo Of improvements, and
some of the most important interests
in the State escaped taxation alto
Gether. Gross incomes from all trades
and professions, and the gross re-
ccipts of merchants were, however,
heavily taxed. In 1866, for instance,
the tax on land was 80 cents on every
500, while the tax on gross sales of
wares, goods and merchandise was
60 cents on every 500, on incomes
from cmployments and professions SO
on every 500, and on incomes from
commissions IS on every 500. This
inequality in the rate Of taxation
md tho fact that business men ol
all kinds were compelled to pay @
heavy tax OH their gross receipts,
whether their business resulted in loss
or profit, caused the burden of taxa,
tion to weigh with nunbing force
upon tho cities and towns, whito the
country districts were comparatively
FREQ from oppressive taxes. It was
therefore, thought proper to change
the whole. system, and to bring every
class of property upon tho Tax bill al
its true valuation. This was propo
scd to be accomplished by the tax
law Of 1S69-onc of the most confu
sed and confusing laws ever adopted
in this or any other State. The gon
eral policy Of the law was, however
wise, the intention being to assess all
property at its market value, aud to
tax nothing but acquired property
The merchant was to return for taxa
ton the balance to his credit after
deducting his current liabilities. The
professional man or clerk returned
only the value Of his personal proper
ty. In every instance tho aim being
to tax only what tho person taxed
was worth in real. and personal estate
Tho exemptions were but few in mum
ber. Had the tax law been clear and
explicit, and had its enforcement been
entrusted to intelligent men, the re.
turns would doubtless hayo been
much more satisfactory than they are
But the assessors were, for the most
part, ignorant and inexperienced, md
it is matter for surprise that any.
thing like a complete return should
have been made. One point may be
noticed in passing. Under the new
constitution no poll tax may be levied
except for educational purposes, &C
that the colored people of tho State
escape all taxation for the general
purposes Of the State Government
They vote and mako laws, out. the
white people alone supply. the money
to carry on the government Of the
State and redeem it's financial credit
! In considering the amount of taxa
Bile property in the State under the
new system, it may be remarked that
in 1860 our whole taxable. property
was set down at 854s, 1873, ,754, ;inclu
Isiye 81. the slave property, which may
be set .down of $3.50; ;962, 400, =. Cover
nor Scott estimated that there should
be not less than 5000, 600, 900 Of prop.
erty asa basis of taxation, This, we
said at the time, was an excessive es,
Ldmate. The value of property Of, all
kinds had been decreased BY the
lenancipation Of slaves, aud If the
whole property Of TBS, State, other
than sIIaave property, was worth. less
than 1 200 ss9oq q1ooo, 600 f. 1890, the totaj
Lamonnt would not exceed d 100000,
600 This We " Still believe TO be q 8
fair estimate 81 the total a, value s Of { ell
four ii no pit thewhols &c
,fporssd Sy TIC district ! asseasers,I l IS.
lbus ia szs 2 sis zeal psapssty lIs So
a7s q. 1ss II e2 sSpa psfspnsl pIsepsFty 81 1
eSS 8g1, "a This sMas tnndcpb dly
lfAT FOO l6W and III, Sts ~ {Gssstg. z,