The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1872-12-18
The Treasurer's Report.

The Treasurer's Report.
EXECUTIVE DEPARTMENT, J
STATE TBEAsURER's OFFICE, 7
COLUMBIA, S. c., December z, 1872. }
To His Ercelency, f. d. Noses, Jr.
Governor
Sir-In reply to your request that
should state the reasons that induced
us to apply to the Hon. S. W. Melton
late Judge of the Fifth Circuit, for
an injunction restraining the county
auditors and county treasurers from
levying and collecting the tax ordered
by the late Comptroller. General under
tho joint resolution passed March IL,
1872, l have the honor to state that
we considered the law unconstitution.
al, inasmuch as it required the entire
proceeds of the tax % be applied to
The fiscal year commencing November
l, 1871, thus levying two separate
taxes during two years, the entire
proceeds of which should be applied
to paying the expenses of one year
A Joint resolution was passed March
u, 1871, (see volume IA, page 7O6,,
levying tax for the fiscal year 1871
evidently meaning the fiscal year
commencing November !, 1871, as
taxes had been collected for each o.
the preceding fiscal years, and had
been collected and applied. Section
Il, article 9, Of the constitution, re-
quires that the General Assembly
shall provide for on annual tax, suffi
cient to defray the estimated expenses
of the State for each year, and when
ever it shall happen that such ordina
ry expenses of the State for any year
shall exceed the income of the State
for such year, the General Assembly
shall provide for the levying of tax
for the ensuing year sufficient, with
other sources Of income, to pay The
deficiency of the preceding year, to
gether with the estimated expenses OF
she ensuing year. This permits but
one general tax for each year, and. q
special tax at the same time to cover
any deficiencies that may remain for
the preceding year. The joint reso'
luton passed on March 13, 1872, was
not only unconstitutional, but defect.
i've in another respect that would
have produced the most serious en-
barrassments if the tax had been
allowed to be collected under it. 1t
made no provision whatever, for the
fiscal year commencing November l,
1872. Section 4, Article 9, Of the
constitution, requires that no tax
shall be levied, except in pursuance
of law which shall distinctly state
the object of the same, and to which
object such tax shall be applied. Ii
the tax, therefore, had been collected
under the joint resolution referred 10
above, / would have been required to
apply it in accordance with the con
stitution and the law, to the object
for which it was levied, viz: the fiscal
year commencing November /, 1871:
and therefore, no portion of it could
or would have been applied to the
fiscal year commencing November l,
1872, and no claims of any kind under
any appropriation act could or wonld
have been paid during this fiscal year
Thus, for the fiscal year commencing
November /, 1871, there would have
been the proceeds Of two entire sepa'
rate taxes, but for the fiscal year
commencing November l, 1872, none
whatever. Under such circumstances
therefore, we deemed it best to apply
for an injunction restraining the COL
lection of the tax. A temporary in
function was obtained, which war
afterwards made permanent, and thus
the collection Of the tax was suspend
ed and postponed until the Genera
Assembly could convene and provide
for the emergency in manner thai
would be constitutional, and at the
same time not productive of the Sc
rious en- mbarrassments referred tt
above. There is a bill now pending
in the House of Representatives
which was reported by the committee
of ways and means; it first providei
tor o general tax for the present tisca
year, commencing November 1, 1872
and also provides special tax for The
deficiencies of the previous fiscal year
commencing November l, 1871.
I have the honor to be,
Very respectfully,
Your obedient servant,
(Signed) F. L. CARDOZO,
Treasurer of South Carolina.
A hunting party Of eight gentle
men, from Columbus, Ca, to Rico''
Bluff, Florida, have resumed, hav
| ing killed and secured five bears
fifteen deer, ten ducks, eighty-fv'
squirrels, one crane, one alligator
o,,1 oourbt S0S nounds Of cat-hsl