The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-12-09

Information I have derived from the report
of the State treasurer, and l commend these
most Important matters to your earliest at
%tentlon, In order that the necessary tax levy
may be made without delay to meet the cur
rent expenses of the present fiscal year, and
to supply the deficiencies of the fiscal year
ending October 81, 1872. Allow me to sug-
gest that the rate of taxation should be de.
termined on the basis OF as low an timated
expenditure as will be consistent with the
proper maintenance of the various depart
ments of the State Government, and the pay
ment of the just aud unquestloned obliga-
lions of the State. With a view to insure
the speedy payment of the taxes with the
least inconvenience to taxpayers, and In
order to encourage prompt payment by the
citizen of his dues to the State, I recon-.
mend that provision be made by law for the
granting Of 8 rebate of FIVE per cent. under
the pending levy, on all taxes paid In on or
before the fifteenth day of January, 1873, and
a rebate of fifteen per cent, on the penalty
already attached, 10 cases of dellnquents, pro-
| vided that such taxes as are now delinquent
are paid in on or before the 10Th of January,
1873.
My general message, based upon the annual
| reports of the several heads of the depart
ments, will be transmitted at as early a period
as possible for the consideration and action Of
your honorable bodies. All OF these reports
have not yet been received, and am unwil-
ling to make any recommendations that are
not founded upon specific data explicitly
stated. I propose In that message to bring
under review all the various matters to which
those reports relate, Inclusive OF the bonded
debt of the State. aud invite your attention to
suoh remedial measures as the necessities Of
the State appear to demand. This duty OF re-
trenchment and economy is imposed upon the
| Executive and Legislative branches Of the gov
eminent by the expressed judgment of the
people, from whom they derive their powers.
1t Is also enforced by the impoverished condl-
| tlon OF the public treasury. In this matter,
| fellow-cltizens of the General Assembly, you
must guide aad control, and 1t will be the
bounden duty of others 10 obey. AJudlclous
system and a wise economy 10 expenditures is
not inconsistent with a liberal maintenance OF
| all the State Institutions, and q speedy llqul-
dalton Of It's legitimate obligations.
All the taxes necessary to the accomplish
ment OF these ends, no doubt, will be levied,
| but q light rate of taxation can only be vindi-
| Gated by a clear necessity, which must be
made manifest by plain proofs on logical
reasoning. The highest tax on the lowest
| basis of expenditure will meet With the sane
ton of the people. That basis having been
arrived at, the public necessity In good faith
| being the standard, the tax should be prompt
" levied and vigorously collected. Whatever
| may be your action In the premises, 1t must
stand as the authoritative decision of the
law-maklng branch of the government,
| which the citizen must obey. !, therefore,
trust that the people, whose delegates
and trustees we are, will be dealt with In q
spirit of candid unreserve, it being their right
10 know from their elected agents the exact
| condition of all their public affairs. Having
performed this duty, let us recognize our own
responsibilities, and fearlessly discharge them.
| without regard 10 adverse criticism. This IL
not the time 10 re%crlminate, but to act.
(SignedJ FL MOSES, JR.
Governor.
The Treasurer's Report.
EXECUTIVE DEPARTMENT.
STATE TREAsURER's OFFICE,
COLUMBIA, 8. c., December Z, 1871.
To Hts Ercetsncy r. j.. Moses, J., Governor:
SIR-In reply to your request that / should
.koko ,ko rooonno fbot fpannod me RI onn1u RI
fthe Ron. s. W. Melton, late Judge of the Fifth
| Circuit, for an Injunction restraining the
county auditors and county treasurers from
leyying and collecting the tax ordered by the
late comptroller.general under the joint reso-
tion passed March 10, 1872, I have the honor
to state that we considered the law uncon-
stl. utlonal, inasmuch as 1t required the enlire
proceeds of the tax to be applied to
the fiscal year commencing, November l,
1871. thus levylng two separate taxes
during two years, The entire proceeds
of which should be applied to paying the ex-
penses of one year. A joint resolution was
passed March 7th, 1871, (see volume IA, page
1861 levying a tax for the fiscal year 1871;
evidently meaning the fiscal year commencing
November Let, 1871, as taxes had been COL
lected for each of the preceding fiscal yeare,
and had been collected aud applied. Section
Z, article 8, OF the constitution requires that
the General Assembly shall provide for an
annual tax, sufficient to defray the estimated
expenses of the State foc each year, and
whenever 1t shall happen that such ordinary
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 a tax for the ensuing year sufficient,
with other sources of income, to pay the def
cheney of the preceding year, together with
the estimated expenses of the ensuing year.
This permits bnt one general tax for each year,
and a special tax at the same time to cover
any deficiencies that may remain for the pre-.
ceding year. The joint resolution passed on
March l3, 1872, was not only unconstitutional,