The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1869-12-27
STATE T1X1TION.
Report of the State Auditor.


report upon the State taxation, Of which we give
the important and interesting features:
TAX RECEIPTS.
The total amount received on account Of taxes
for the fiscal year 1866, to october 3lst inclusive,
is 81 OPS 696 9S. or this amount, according to the
returns received up to the writing or this report
S5s,123 was paid on account OF poll-taA, anu
S9S2 6e6 9s for general purposes OF state govern
ment.
The amount of poll-taX for Orangeburg County
has not yet been reported.
In Richland aud Charles ton Counties there is a
considerable amount OF poll-tax yet to be paid,
which will doubtless be collected II the collectors
can make II convenient for the taxpayers 10
reach them.
THE OLD AND THE NEW.
BY the act OF the General Assembly passed the
18th day OF September, 1865, providing Tor the as
sessment and taxation OF property II was mace the
especial duty Of this office to attend to the assess
ment and collection OF the revenue OF the state,
and to decide all questions relating thereto wnlch
might arise during the execution OF the law.
Under the act all assessments are TO be MADE LOT
the wear preceding the 1st OF september in each
wear, and the assessments laid on property are TO
attach on that date.
AS It was obvious that the requirements OF the
act could not be complied with for the year 1868,
the act itself not becoming law in season, sec
tion was added comforting upon the State Audi
tor with the approval OF the Governor, the au.
thority t0'eXtend the time for the performance OF
for want ortime, they could not be performed
within the period fixed by law.
Mary circumstances conspireu to prevent the
immediate and prompt eXecutlonsof the law. IL
became law in the midst OF the fierce political
eXcitements attendant upon the Presidential cleo
tion 1t was deemed, and was entirely impracti-
cable TO do anything toward organizing the sys-
TEN which this act contemplated, until the result
of that election should pe known, and until the
passions which Il had excited were 10 some eA-
tent allayed.
The preliminary steps toward the organZa-
ton OF this department were taken as soon as l
had qualified and entered upon the duties OF the
office. At once most serious obstacle presented
itself in the attempt 10 find men competent 10
perform the duties required by the' law anu VINO
In addition TO competency had hearty sympathy
with the purposes OF the government. Appoint
ments were made which were sometimes instant
ly rejected, and, in other instances, were dalied
with until much time was wasted, afterwards 10
be declined; in almost every case, because the
parties SO declining did think IL safe to accept
position under the government.
After much delay, and many veNatl0ns, Wiicn
Il were now frutlesS TO enumerate, an organlZa-
ton which was thought sufficient was completed.
At the very threshold OF our opinion, however, we
met with the most serious obstacle OF the whole
category with which we had to contend.
The system of assessment and taxation which
it was proposed to establish was entirely different
from any that had heretofore prevailed IN the
State A large class OF persons, among those VINO
were to execute the law as well as among the tax
payers, imagined diiilcutles IN tne new system Il
which had no real existence, and which a little
exercise OF courage and intelligence would nave
at once dspeled. Another large class OF persons
which may probably be said to have included the
whole press OF the state, until quite recen'iy,
its execution, which though without foundation
in fact served with the excited state OF pubic
feeling, and the want OF experience on the part OF
many OF those who were TO execute II, TO serious
ly embarrass its success.
rha Auditor ehnws the amOunt and character OF
the tax assessment OF 1858, and says:
By the foregoing it will be perceived that the
real estate and slave interests, which were the
predominant interests OF the State proportionaly,
almost escaped taxation, while the mercantlle,
professional, banking, and other similar secondary
interests bore the brunt OF 1t. Under that SYSTEM
as contained in the above bill OF supplies plan
ter owning 5000 acres OF land, assessed at an
average OF fifty cents per acre, really worth at the
lowest estimate an average OF So per acre, anu
one hundred slaves at the legal average OF $500 per
head an representing $S5,oo0 of capital, paid
tax OF SIG so, while merchant, with the same
amount OF capita, invested in his business, paiu
five or six times as great q taX
The Auditor then gives long extract from
letter written by Hon. l. W. Hayne, then Attor-
ney General OF the State, in reply to one from H.
T. ]. Pickens, Comptroller General, asking his
opinion as to the construction of the act OF 1915
in rega-l to the classification and valuation OF
the lands OF the State, for the purpose OF taxation
This letter bears date october 26 1859, and Is
found in the report OF the Comptrollcr-General
for that year.
Mr.. Hayne said:
..The classification and relative valuation, If not
the actual were probably well adapted TO the con-
sttution OF the country In 1854; but the progress
OF SEVENTH five years has, OF course, introduced
great changes. The classification mas lost us ap-
even relatively, and falls, in some cases, so Tar
short OF the positive actual value OF the taxable
lands Of the State that 1t has ceased to approx
mate to fair estimate.
gives as the aggregate number OF acres paying
taxes Il, SIS, ,4Ol, and Of this number l0,36l, ,056
acres are assessed at 20 cents an acre, 4,0Zo,oio
acres at 10 cents and only 10l1 495 acres are as
sessed at more than enc dollar an acre. This Is
rather scant showing even for the year 1874. NO
wonder that the total valuation OF the lands OF
South carolina should amount only to $1o,25I,.
727 while the valuation OF lots and buildings
purpose OF taxation by the State, Charleston 1t
appears, is valued at considerable more tnan doa-
bic the valuation placed on all the lands outside
OF towns and villages Of both upper and lower
divisions, In the whole State.
would not, as have limited already, remedy the
disparity between the arbitrary valuation or the
act, and an al rdtoTent assessment al tue present
day. Much OF the tide swamps OF class NO. l,
valued at 500 per acre. sell at 81 and that valued
at SIT and sS so for 81 and upwards, While the
cotton lands Of the sea Islands, valued at ST. are
worth from $50 to S.5 and great deal OF land
throughout the State valued as pine barren al ~
cents per acre. will bring In the market from $40
to $50 per acre. But as before stated, am very
confident that even at joint valuation, under
the act OF 1915, q very much larger aggregate
would be attained than Sl,257,I27, and that the
total Of taxes on land would reach, at the present
rates OF taxation, a much higher figure than
SOL $40. This amount bears small proportion 10
the general tax, wiz: $4655lSl and Is $4,000 less
than the tax on the two items OF bank capital
and ''saleS OF goods" ana Is teSS lhd't OHeJoe"W
the sum on slaves alone.
ssThe disparity between the taxes on town lois
and lands in the country has, within few years
past been to some extent modified by the llgner
rates Of taxation placed on the latter, elghtyone
cents on the one hundred dollars being the tax on
land under the act Of 1855. and but seventeen
cents on lots and buildings in any city, town.
village or borough The tax paid by Charleston
on lots and buildings In 1855, VIZ, S2' ,S4S was
not quite one-hdlC OF the tax on the lands ol the
State though, as have stated, the cdIuduoA Is
more than double
although IL has no connection With the con.
struction Of the act OF 1915, Will venture 10 adu
a fact interesting in itself, viz: That the same
real estate which pays the above tax oi S2',SlS 10
the State pays S316, ,225 TO the city; ana lurther
that in addition TO the aggregate State tax pald
by Charleston Of $l3S 225 lncluding Tree schools,
&c, ! being more than 0ne:fOulth the whole gen
eral tax or the State, the city pays into its own
treasury the sum Of s5SGo4l, making total OF
s7ol, 200 OF taxes paid annually by the TWO Par'
ishes Of St. Philip and st. Michael
AFTER THE WAR.
The Auditor says that these valuations existed
substantially at the close Of the war; and contin-