The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-07-29
THE HIGHWAYS AND BRIDGES TA-
TO THE EDITOR OF THE NEWS.


Without needlessly prolongng the argument
or the question as to whether that part OF the
act of 1871 which authorizes highway tax be
repeaied or not, the remarks made by you
upon the subject, at the foot of my former
article, call for a few words Of reply.
You say "Our correspondent apparently
overlooha tho fact that the act of March, 1872,
In abolshing the office of highway surveyors
conlers The duties Of the same upon the county
commissioners. One of the duties of the high
way surveyors was to assess tax of eighteen
cents on every hundred dollars, for the pur-
pose of keeping 10 repair the highways and
bridges. This assessment must now be made
by the county commissioners"
did, In the argument, overlook The fact that
the Office of highway surveyor was abolished,
and the duties of that Office conferred upon
the county commissioners, because did not
consider that fact as having any bearing upon
the question under consideration; for The ques-
tion was not whether 1t was the highway sur
veyors or the county commissioners that mad
the power OF assessing the tax, but whether
either of them had such power, the act being
repealed. But am surprised at the error you
make, with the act before you, In saying II was
one OF the duties of the highway surveyors 10
make the assessment, and that this dIty now
devolves upon the county commissioners.
The act OF 1871 makes 1t the duty oil
the county commissioners to make the
assessment, and, having done 30, then
to make out and deliver to each surveyor
tax bill containing the amount OF the tax to
be laid out In his district, accompanied by
warrant signed by the chairman of the board
authorizing him to collect such tax. 1t Ia true
that the second section Of the act OF 1872 abol-
ishes the Office of highway surveyor and con-
fers the duties thereof upon the.county com
missioners, but this fact does not touch the
question at Issue. for the highway surveyors
had no such duties or powers as required or
authorized them to make an assessment. SO
the question still remains, Is section 2 OF the
act Of 1871 repealed by section OF the act Oh
1872, or Is the latter TO be added to the former,
and both to stand together' A plain common
sense view OF the matter would seem tc result
in the conclusion that section Of the act OIL
of the act OF 1871. If any other result had
been aimed at it would seem that the Legisla
ture, though not distinguished for choice phra-
seology, would have said: ''The following
words she'll be added to section 2;' or, II pre-
ferring 10 say "to read as follows then sec
tion 2 ought to have been Incorporated IN tne
amendment.
section OF the act OF 1872 shows that it ls
still expected that this tax shall be levied and
collected. In this opinion may agree with
you, but it is equally clear that 1t. of Itself,
has no potency to give authority for such 9
tax if section be repealed. 1t must be based
upon this or some other law, or else 1t will be
nugatory. The act of 1871 having fixed the
time when this tax was collectlble, and having
required it collected by the highway survey
ors, and the act of 1872 having abolished the
office of the latter, and conferred their duties
upon the county commissioners the only oo-
Iect-or rather the only legal efect-of this
proviso was to provide, first, that the TAX
should be collected at the same time as the
general taxes, and secondly, that 1t should be
collected by the county treasurers. 1t Is true
the insertion of this proviso In the act war
rants the conclusion that the craftsman old
not intend to abolish section 2, but the real
question Is not what was Intended to be done,
but what has been done; and If the proper
construction OF section OF the act OF 1872 re-
suits In the repeal, abolition, substitution or
striking out of section OF the act OF 1871, the
proviso under consideration would be found 10
possess no vital force within itself, and hence
the legal result would be the same as II It mad
been entirely omitted from the act.
SUBSCRIBER.
Klngstree, 8. c., July rs, 1872.