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

III certainly If not the part 0I wisdom 10 make
any radical changes III the act AT tue present
tune. There are some matters OF detail, such as
errors III dates. which require TO he rearrangch.
such amendments rs experience has shown ~ he
necessary, will be prepared FOR the consideration
Of the General Assembly.
NEUTRALITY-SUSPICIOUS. SALES.
Tie Auditor is in favor OF eXempin.. from taS
alton for limited time all property connected with
| woollen or cotton manufactures except real es-
! tate, but doubts whether under our consiitu-
| ton" tho exemption can he granted.
The petition or merchants for relief from The
payment OF the tax ON stocks Ol 1865, is brought
preston of favorable or unfavorablc opinion.
rc-asscssment or tue property OF ueauiori
Surned Tlr.proof safes for for the county COMMITS.
sioncrs are recommended.
TAXiSG RAILROADS.
| The Auditor says:
Section ., of Article XII, Of the constitution,
The property OF corporations now existing. or
hereinafter created, shall bc subject TO taxation.
| except in cases Otherwise prO:deI for IN their
| constitution
The Tax act OF 1865, in pursuance Of this pro
vision Of the constitution, rrcscrbcs the mode III
which railroad corporations shall make returns
OF the value OF their property, and makes no eN
accordancr with what I believe to bs NV .i,:y'
furnished the nece-s,t,. U.INhs to, ana nn'iied
| the different railroad cOmpan. ,, tia, return %.
the value OF their respective roads and afpnr-
tchAnces mus: he made according 10 Mw. The
South Carolina Railroad Company lec!:aci max
under Its charter. The Northeastcra, Chcraw
and Darlington, and Grecnvi!le and Columbia
companies made the returns required, hui under
protest us to their liability to taxation.
| was advised that The tax could not be cnfcrc-
| tiers exempted them frnm taxaiion in this STATE.
THIS advice, coupled with ;hc incXp"dicncy uf IN
yclring The state In litigation nj that time, in-
dnccd me To iurcEo my own Judgment III che mat
| ter and consequently the property Of these con-
| pora'ions was not placed upon the duplicate for
the year la6S. The question Of eNpcdiency refer
red 10 may he stated thus: II was matter OF the
first Importance that the whole amount OF money
appropriated by the Legislature should he collect
| ed promptly. SeY. II the properly Ui these cor
poratons, amonnung in The aggregate probably
placed upon the duplicate, II would .iare :ncrcas-
ell the apparent basis Of taxation; Int i'll case OF
litigation, which was almost Inevitable there
| would have been a deficiency in the immediate
| receipts M the treasury rruporlpncd 10 The
amount levied upon said corporations. and l" the
lower per "entum or taxation consequent UpU!.
the apparent Increased basis OF taxation.
These are some OF thc reasons which inucc,,
me 10 waive for The time what have alwnJ DC.
licvcd to he the unuoubtcd right OF the state III
| this matter think that The State is no.. la Il
| condition to insist upon her rights in This regard.
AMI have, therefore. concluded that ~ is my ,;,y
10 place upon the duplicate the property ~ all;hc
railroad companies sill cia!.ning exemption iron!
| taNaion The claim, ot course, Is 'na.i'te Goa.
stiin onal provision beinrc c';ri j. IN violation OF
the Constitution OF !hc United safes in:-iEUc!i
rs II is iailcgeI 10 bel violation ~! The contract
eAisiinG between the o!a;c a"d these corpora
! ions. This IL very broad question, aa.i "n"
winch The courts alone a:c competent TO tlccilc:
and d! these corporations prefer rrl::g into ic
| courts 10 paSil. ,he lnN levied o. me STATE Il
seems 10 mc they oagnt 10 have ;.e opportunity
to do
Unless The General Assembly decides o,hcrwIs.
win feel competed! 20 insist upon the assess.
| meat of the Property of such curuorn,lons ;. ana
| the collection oi the taxes levied thereon. IN ac-
| coriance with what believe 10 nc The lla!n law
Msro lia! p Recommended for The ,rcasurers of
Charleston and Rlchand, ar.i II is advised thai
the State Auditor be given power TO remit penal.
| ties which have attached, ui.ler the law, Ypon
properly held by assignecs in bankrn,cy, ns We'll
| AS In cases where, In The settlement OF estates.
| sales have been ordere,l hy thr In. hay.
not taken place in season 10 igcel ihe iaAvs
upon the property.
STUMBLING BLOCKS. =.
the ''arbiirary system OF valuation, to use The
| language oi Mr.. Haynr, which formerly prevailed,
\ has been coslanlly IN our way in carrying ont the
new sytem. Many citizens, not hcreloloic re.
qnireii To make sworn return vi peraunal prop
crty look upon the rsuuisiions Of the act IN This
particutc u5 SuDjectinS lnein to system of cspi-
onagc annoying IN the extreme; and doubtless
the manner III WHICH some asscssors have per-
formed their duty has tended 10 Increase rather
| than diminish THIS feeling So with regard tu the
valuation vi real property. The taxpayer and the
the old valuation, and when called upon TO nN the
value vI lands formerly nsSesscd, say at ~ cents
| per acre, they would rest satisfied alter they had
raised IL to 30 cents per acre, thinking, doubtless,
that they had performed their whole duty under
the law. or ilt,inany cases probably not thinking
| AT all.
These, briefly stated, are some OF the difficulties
| under which The assessment WAS begun, and AZ
| ter considerable delay accomplished. In most of
| the counties Of the State The county boards OF
| capitalization failed TO perform The dniics nm
posed upon then, 10y law. This failure, In cunnec
lion with the imperfect work ol The asscssurs, re-
suited i'll lhc return lU this Unice vi tile real and
personal property OF The state NJ the following
valuations:
Real property SO, l25o2l
Personal property IS, SIS, ,IlG
Total sllI,p5C 10;
1t is gcncruli. admitted, Gbelicvr. even by those
most rppuscd 10 The present government, that the
real and personal property Vi the state would be
estimated oc,ow Iilcir true vuuc III s2oOOoo,ooO.
THE BOARD OF EQUALIZATION.
The state l;oard OF Equalization" was called
together, nnd found the property returned ~
above stated. The duty iinposc'l upon that board
| duty under II. That duty WAS 10 laise lnc real
property Of me several counties 10 what they be-
| lievcd 10 be lis tr:ic value; this they did.
II has been asserted that the increase was made
| In order 10 raise The amount OF revenue needed
could have been raised ~ readily by increasing
| the per centum OF taxation, and The clumUrs
who were determined to obstruct the government
under my and all circumstances. would nave
| been no greater or less easily borne than that
| which followed the other course The State Board
was perfectly aware 0f the fact that this Increase
would bear hardly on some individuals ana hence
| felt the responsibility resting upon them but
they were also aware that IL no increase WAS
| made in the valuation all increase would have TO
be made i'll the per centuIn OF taxation, and that
uals hut upon whole counties M compared with
| other counties. II has been asserted that this
board Is InonStrOlI5 anomaly, and that II ought
| not TO be permitted to exist.
| Similar boards exist in oil OF the States where
| this system OF taxation prevails, and In their
| operation are foulL TO be admirable Incentives
| toward securing fair and equal assessments In
the various local communities. The people Or tRe
different counties OF this State viii see TO 1t in
any future assessment or their real property that
very little Work shall be left for tic State Board of
| Equalization.
| DEFENDING THE SYSTEM.
| The peculiar circumstances surrounding our
| government justify me In departing from the
usual course observed in report OF this kind, to
notice some OF The criticisms that have bSen made
upon the manner in which the dulles OF this cs
| pccial department have been performed, and all
| the charges Of extravaganza AMI dishonesty, re
| Suliing IN high aHl burdcnsOme taxes made
| against The government generally.
IL would lie folly to assert that Irregularities
have not occurred. boh IN this oilicc and The smb
| ordinate offices. Such Irregularities were inevita.
bic, ami could not have been avoided during the