The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-12-09

e1o OOo exnended on the same within twelve
months from the said first day OF March, 1870;
and that the title to the canal shall revert to the
State on default being made in any OF the con-
ditions so imposed. Nash, colored, moved to SUBJ
stiiute twenty-five for the word ten-saying that
he wanted to see the work done on the canal, and
it was his intention to make motion to make
the purchaser give security in the sum Of nifty
thousand dollars for the faithful compliance with
said condition. He heard that parties in Phila-
delphia and also in Cincinnati, desired to pur-
chase the canal, but were prevented by those who
had control Of it, and they had not ''struck
lick on it.n After some remarks from Leslie and
others, in regard to the absurdity Of the amend
ment offered, aud the proposed motion, the
amendment was voted down and the bill recon-
mitted to the Committee on Public Lands.
PETITION OF CHARLESTON MERCHANTS.
Mention has already been made in THE NEWS
of the petition OF Messrs. Geo. W. Williams Co.,
Edwin Bates Co., Crane, Boylston Co., John
ston, Crews Il Co., Marshall & Burge North,
Steele Il wardell, E. B. Stoddard Co., J. Z. Ad-
ger l. Co., A. G. Goodwin 4 Co., T. N. BRISTOL
Co., D. F. Fleming & Co., George W. Clark 4 Co..
Henry Bischor & Co., Bernard O'Neill and VIM.
Quincy for relief from certain taxes upon mer-
chants stores, and showing that they have been
called upon to pay tax, first on their sales, and,
secondly, on their merchandise, from which said
sales were made, dating from the first day o. Sep
tember, 1867, to the FIRST day Of January, 1869,
which, in fact is double tax on their business,
differing only in the mode OF assessment emanat-
ing from two authorities exercising the power OF
taxation at the same time. the State, however,
receiving the benefits OF both.
This petition was referred by the Senate to the
Auditor Of the State, who has made long report,
which, as it is Of interest to all merchants, is ap
pended:
REPoRT OF STATE AUDITOR RELATIVE TO PETITION
OF GEORGE W. WILLIAMS AND OTHERS, MIR
CHANTS OF CHARLESTON.
EXECUTIVE DEPARTMEET,)
OFFICE OF AUDITOR OF STATE,
COLUMBIA, s. O., December 9, 1869. J
10 the Honorable ne President or the Senate O,
South Carolina:
SIR-In response to the resolution Of the Senate,
referring TO the State Auditor the petition OF
George w. Williams and others, merchants OF
Charleston, and requesting information as to the
matter therein set forth, and what relief the par
ties are entitled to In the premises, have the
honor to state that, in my annual report which
has been transmitted to the Senate, referred to
petitions OF similar character TO this one under
Consideration, which have been received at this
office, and stated that did not feel that / had
any power to interfere In the matter, and, there,
| fore, referred the whole subject to the General
Assembly for its consideration. INFER from the
Senate resolution, however, that the information
contained in my report is not so full as ls de-
sired.
cond Military District issued December 8, 1857,
read as follows: ITO provide for the support OF
the Provisional Government OF South Carolina,
| for the year commencing on the hrst DAY OF oc,
tober 1867, and ending on the thirtieth day OF
September, 1858, the act OF the General Assembly
TO raise supplies for the year commencing In Oc.
tober one thousand eight hundred and sixty-siX,'
approved December 81, 1855, will as hereinafter
modified, be continued in force until superseded
by legislation, or until otherwise ordered by pro-
per authority.n
| .'From the sale Of goods, wares or merchandise,
embracing all the articles OF trade SAFE oarter OF
exchange, cotton taxed by the United States ex-
cepted,) which any person shall make between the
first day OF January and the thirty-first day OF
December 1868, TO be paid quarterly at the end OF
each quarter to the several tax collectors twenty
cents on every hundred dollars"
Section OF the "Act to provide for the assess
ment and taxation OF property" passed the NJ
teenth day OF September, 1853, requires, IN SUB
stance, that each merchant shall return for tax
alton the "value OF goods merchandise, monies
and credits pertaining to his business as mer-
chant during the year, O.. part thereon, ending
the first day OF September, 1885,"
The petitioners claim that the tax paid under
the act OF September, 1858, and that paid under
General Orders l3e, are upon the same arucles,
and that therefore they have been double taxed
In making this claim they overlook, IN my Judg,
under General Orders 139 was upon the value OF
their sales; while that paid uAder the act OF 1858
was upon the average value OF the STOCK alter de-
Quoting the sale.
Ii does not appear that the petitioners have
been, In legal sense OF the term "double taxed :"
The military government OF the State found 1t
necessary to raise certain amount or money,
and because 1t was thought those interests were
OF collecting it, q special quarterly tax was lald
upon merchants sales, railroad companies, ana
express and telegraphle companies. In my
opinion, there can be no doubt as to the right OF
the government to collect that tax which was laid
for the fiscal year 1867, or that the present gev-
ernment had the right to levy and collect TAX
on the same business for the fiscal year 1858
That the tax to which the merchants nave been
subjected may have been inequitably laid upon
them as compared with other classes OF citizens,
is another and different question. St.ll anotner
question Is, whether, admitting that the mer'
chants have been inequ!tably dealt with, the
State Is in condition which will justify the
General Assembly in granting relief, either by re-
funding the amount claimed to have been I'M
properly paid, or by remltting proportional
amount OF the next tax to be collected. Tnese
are questions which. 1t seems to me, the General
Assembly alone can decide. AS was stated In
my report, statement OF the amount or quarter
ly tax paid by merchants during the year 1868
will be sent into the General Assembly as soon as
1t can be prepared, and thus furnish the informa-
tion needed to a correct conclusion on the sub
iect. have the honor TO be,
Very respectfully, your obedient servant,
REUBEN TOMLlSSoN,
State Auditor.
The House referred the petition to the Commit
tee on Ways and Means, which to-day reported
unfavoraoy, and the report was adopted. The
hoe ant unf