The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-10-22
State Taxes.

State Taxes.
Under the Tax act passed by the Legsla-
ture In September, 1868, all merchants are
taxed upon the average monthly valuo OF
the property pertaining to their business in
the year ending September !, 1868. The
merchants had already paid during the year
1868, as In 1867, Tux on their sales, nc
cording TO the then existing rule of taxa
! ton. The tax for 1868 was especially heavy,
and when the Legislature passed law that
another tax should be paid, i'm another
shnpc, for the same period, 1t was thought
by many merchants that the last named as
sessment would, in reality, represent their
| taxation for 1869. They are informed, how
ever, that the taxes assessed last spring are
for the year ending September 1, 1868, and
ore called on to make new returns for the
year ending September /, 1869, the new
tax being payable in March next This
! Is, to oil intents and purposes, double tax.
| Thinking that the Legislature, ut the time
OF the enactment OF the present law, was
ignorant Of the fact that the merchants OF
the State had already paid q tax on the ope-
| rations Of the year 1868 and with the hope
OF obtaining some relief for himself and his
friends, one OF our leading merchants made
application, in person and by letter, to the
State Auditor, to know whether those who
had previously paid should not be exempt
from the new taX or be- credited with the
amount already paid; and asking, further,
whether the payment Of the tax of 1869
could not he postponed until the meeting of
the Legislature, if the State Auditor could
not himself decide the question To this
application Mr.. Tomlinson made the follow
ing reply: '
EXECUTIVE DEPARTMENT.,
q OFFICE OF AUDITOR OF STATE,
t. COLUMBIA, s. c., October 1s, 1860.
Edtoin Bates, Esq, Charleston, s. c.:
DEAR SIR have carefully Considered yours
of 18TH instant, and also tho statements made
by you in your interview with me, relative
to your exemption from the tax assessed
against You and other merchants for the fiscal
year 1868. You claim inasmuch as you paid
a quarterly tax upon your sales during the
year 1868, although said tax was for the fiscal
year 1867, that therefore the tax now charged
ana to be collected on the average value of
your stock for the year preceding September
| l, 1865, iRa double tax, and therefore Illegal
and should not be collected. You also ask
| that IT. do not feel ut liberty to decide the
| question of the legality of this law, that will
postpone Its collection until the Legislature
meets, and have All opportunltypf acting I'm
| the premises. i'- ~
need not assure you that would take
pleasure in cxcrcising III favor o. yourself and
,oaAstf Siy III 6f ,Ssf,mora ias m rnar 9n,
| eni sure you wonld not asS The u,.s non
You raise has been bei9ce me iot DECISION crc.
aueniis, from otlirr paris OF ,he State. and
nave been unable, unu ,,m still unuble, TO rind
anything in the Tax act which would Justify
| me In passing judgment upon the legality of
the tax in question. When the present Inv
was passed, although 1t was known that the
quarterly tax referred to was being collected.
no exception was made In favor of those who
were then paying thatt tax, Equity might re-
q'iire that such IN exception should be made.
but The Legislature having failed TO make It. it
Is certainly out of my province to do 80. =.
with regard 10 the postponement of the COL
lection OF this. tax, would say, that In my
'opinion, the law does not, and did nohintend
10, confer upon me the authority to postnose.
the collection OF taxes In individual cascs II
IL manifest that such a power would be linbIr
to great abuse, and defeat the very object of
tAe law, which Is tosccure an equal, uniform
and prompt collection of the taxes.
Withou. conccdlng that your view of the
question Is correct, am willing to admit
that there is much to be said In Its favor: md In
accordance with my desire to help you NIL I
can, and with the view of bringing the question
before the Legislature In the most favorable
and practicable way, / will Instruct the audi
tor of each county to make out list of the
merchants In his county who havo paid the
quarterly tax referred to, with the amount
thereof In each case. This statement will be
laid before the Legislature, and have no
doubt that the subject Will receive the consid-
Grafton 1t deserves. If the Legislature grants
relief, 1t will be perfectly practicable TO refund
the amount oycrpaid, or to deduct It from the
next,tax to be collected. If the Legislature
should not grant relief It must be clear to
you that my action OF the Kind you propose
would not only fall Of its object, hut would ex-
pose me to the just cenapre Of that body.
am, very respectfully,
IL Your obedlent servant,
REUBEN ToxENsoS,
~. y 'ap.. = s.i-,ei' stats Auditor.
& We do not See that Mr.; Iomaiiiinson had
the power to postpone the collection. OF, the