The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1869-07-15
THE STATE TAXES.
LETTER FROM GOVERNOR SCOTT,
STATE OF SOUTH CAROLINA,
EXECUTIVE DEPARTMENT,
Nn1uMnII Inlu Z 1853

MtS5T6 S[enlOuSey DlcTCfS ana UlO5OH, LUZ
GENTLEMEN: My attention has been called to
your communication in the Pheniz of Saturday.
in which you state that number of persons are
complaining of the assessments Of taxes made in
| the State and you wish to ascertain what course
would be best to pursue to secure redress. There
is some indehnieness to the nature Of the
wrongs 10 be redressed, but there is specific al
legation as to the onerous amount of the assess.
ments.
The course provided by law in such cases is for
the complainant to appeal to the County Auditor,
with statement of his case who will forward it
to the Auditor Of State, who has full power to
make any abatement or correction which in his
judgment, is just and proper. AS to the general
charge which is inferrable in your note, that the
taxation is too heavy, I have to say that the
amount provided for ia required BY the necessities
of the State and must be collected to meet its e1
igences, and to fulfill efficiently its engagements
and responsibilities.
The estimated expenses of The State Govern
ment for the current year amount TO about $780,
| 000-somewhat in excess of previous years. which
is attributable to the increased sum required for
legislative expenses during the prolonged sessions
required for the passage of laws in conformity
with the new Constitution; and also to the arrear
ages Of salaries and fees of judges, sherifs, &c.,
which were properly chargeable to the preceding
Administration, but which it did not provide for.
The interest on the State debt, which had not
been paid the preceding year, required for the two
years S6l6 900, and the establishment and maiiI-
tenance of free schools about $65, 900 more-ma-
king in all 81 ,23O, l6S, whicbhad to be provided
for by taxation. The Constitution required that
taxes should be levied upon the real and personal
property in the State, in proportion to its value ;
| and to ascertain its amount, assessors were ap-
| pointed throughout the Stare 10 examine and ap-
prase it. Many of these proved TO be ine8peri-
enced in such business and their returns indica-
ted so much of caprice and irregularity and
worked so unfairly in many counties of the State
that the Board Of Equalization, whose duty it is
to equalize taxation among the counties, made
material changes AS an illustration of the dis
crepancies in the valuation the arabic plough
lands in Abbeville County were appraised at S5.25
per acre; in Anderson, $500; in Colleton, S7.72;
in Darlington, ST S9; in Newberry, $5.84, and in
Oconee, 1927; while the same character and
quality of land was appraised in Chesterfield at
So per acre; in Edgefeld, So; in Marion, S3.2S,
and in Orangeburg, Sill. The Board Of Equal-
zation made such corrections in these returns as
were required by justice and fairness and to pre-
vent disproportionate share of taxation being
thrown upon counties which had manifested some
thing like reasonableuess in estimating the value
of their lands. The aggregate value of the prop
erty of the State, Us established by the Board OF
EQUALIZATION. was S164, ,022, ,342 which, am con-
vnced, is still far below its real value; and that
if the assessors had done their duty honestly and
feaTlessly, the amount would have been at least
$500, 100000.
Upon the sum fixed by the Board of Equaiza-
tion, the State Auditor levied tax of three
fourths of one per cent. which should yield a
revenue of 81 ,280, 1853; but allowing for defaults,
rot more than ST, 100000, the amount prescribed
by the Legislature, can be realized. or this sum,
S6OO,0 900 will be paid out for interest," large pro
portion of it to our own citizens the balance will
be devoted to the current expenses of the State,
and will be returned to our people in extinguish-
ing the floating debt accumulated during the past
three years, and in the establishment and main
tennnce of public schools.
By this statement you will perceive, gentlemen,
there is nothing in the present system of taxa
ton to justify the charges of unfairness or oppres-
| sion nor is it excessive or extraordinary. either
as compared with the past experience of our own
State, with the existing rates Of taxation in 9th
er States of the Union
The amount levied in this State for current ex.
penses was, in 1867, S47I ,849; in 1863 $469, ,27l,
and for the present year, S549,574 the increase
being satisfactorily accounted for by the arreara
ges left from the preceding administrations and
the expenses of the increased legislation neces.
sary And as regards our sister States, venture
the assertion that no State, South or North Of US,
1t was TO have been expected, however, that The
substitution OF the prescut system of taxation for
the one heretofore in practice would be unsatis.
factory 10 many, and give rise to complaints. mas
much as large portion Of the properly -ioders OF
State had been subject to only nominal taxation,
as their property was greatly undervalued; now
they are required to contribute their proportion
ate share for the support of the State. While
this may be considered grievance by them, no
candid and disinterested person will so regard it..
And notwithstanding the lamentations about the
valuation of lands, there are but few of the
owners who would consent 10 sell them at their
assessed valuation. The low prices occasionally
brought at Sherifs' and bankrupis sales are no
criterion of the value Of the properly disposed off,
as there is generally q natural sympathy among
he people present for The unfortunate debtor and
he is permitted to purchase his properly, without
opposition at his own price
There is no doubt that there are imperfections
in the tax law and Irregularities in the execution
of it, For the present, individuals have the right
of appeal against what they deem inequitable and
unjust and have no doubt such alteration and
notifications of the law as will be shown to be
necessary, will be made at the next session Of the
| Legislature.
| But while unpatrioic efforts are being made to
induce our people to believe that Jour system OF
taxation is opprt ssive and ruinous, would invite
you'to look at its beneficial effect upon the pros
perisy, the credit and the character of the State.
In affording satisfactory evidence Of the deter
mnaton Of our people to pay its debts and meet
it's responsibilities, it has lifted the credit of the
State from the verge Of bankruptcy TO respecta-
BILE and prominent position in financial and none
tary circles. Our bonds, which at one time could
be purchased for twenty five cents on the dollar,
now command seventy y-thgee cents, and are steadi-
ly advancing, insomuch that am in hopes by the
list of January they will be practically at par.
In this single item alone there has been already q
gain to the people of $2,5O0,O00; but the salts
factory vipdfcntion of the financial resources of
the State was of infinitely more value in enhan.
cling the value of property throughout its entire
limits to the extent of many millions, and attract
ing TO it the attention of capitalists and emigrants.
Yhe floating debt OF the State has been provided
for and retired, and the bills receivable, which
cIad opl, ac