The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-11-18
The Last Tax Sensation.
he Columbia correspondent Of TIE NEWS


The Columbia correspondent OF The NEWS
tefegraphs that it was rumored in Columbia
on Saturday that an application would be
made, within day or two, for an injunction
restraining the Comptroller General from
making the proposed tax levy OF fifteen
mills on the dollar. The gist OF the objec.
tion appears to be that the joint resolution,
under which: the levy is to be made, is i'm
properly worded, and that the Comptroller
General has no authority to levy any tax for
the payment OF the interest on the public
debt. The alleged error in the joint resolu-
ton In question is, that the tax is made to
meet appropriations for the fiscal year
recommending November l, 1915" while 1t
should have been made for the year ''com-
..meucing November l, 1872" tax for the
trst-named period having already been
levied and collected Our correspondent
thinks that the blunder can be discovered at
the first glance, but this is not 30 certain.
The general tax levles made in this State,
since the beginning of reconstruction, are
as follows:
l. The order Of Major General Candy, dated
December 3, 1857, leyylng taxes ITO provide
"for the support of the Provisional Govern
"ment Of South Carolina for the year COM
"menelng on the fret day Of October, 1857,
sand ending on the thirtieth day OF septem-
s'ber, 1885,"
2. The Joint Resolution OF December %,
1859, leyylng State tax of one-half of one per
cent. "to meet appropriations for the fiscal
swear 1862" This tax was due and payable
"a. A. September II, 1855, )beiOre the first, OF
March, 1870.
8. The Joint Resolution Of December 2S,
1870, levying State tax Of mills Ito meet
appropriations for the fiscal year 1870" This
tax was due and payable "a. A. September II,
1858, before the nrst of March, 1871. .l,
4. The Joint Resolution of March Z, 1871,
leyying q state tax Of mills ITO meet ap'
appropriations for the fiscal year 1871" This
tax was due and payable "a. A. March g.
1871. before the fifteenth OF January, 1877.
s. The Joint Resolution Of March Is, 1877,
leyylne State tax Of 6 mills exclusive oi
school tar, and The tax for interest on the
debt) ,.to meet appropriations for the fsca
swear commencing November !, 1871" Thit
tax "a. A. March 8, 1s7l,) falls due before
January Is, 1873.
II there be any other levies than these, we
do not know where to find any record o1
them. The first levy on the list Is for the
year ending September 80, 1858. The re,
construction constitution provided that the
fiscal year should begin on the 1st OF No.
yember instead Of the lst Of October. The
new or reconstruction Legislature borrowed
money right and left, but appear to have
made no tax levy until December %, 1869,
which levy was for the, fiscal year 1869.
Levles for the succeeding years we're regu-
larly made, the last being for the fiscal
year commencing November /, 1871,
which date, it is claimed, should be Novem-
ber /, 1872. This view, however, is not
confirmed by careful examination OF the
facts. General Canby's tax year ended
September 80, 1868. The first Legislative
tax levy was for "the fiscal year 1862"
Now, unless the Legislature deliberately In
tended to remit all taxes for one year, that
levy was for the fiscal year beginning No
vember !, 1868, and ending October 81,
1869. Upon this hypothesis the phraseology
of the joint resolution is strictly correct,
That of December %, 1870, was for the
fiscal year 1870, l. e. from November J.,
1859, to October. 81, 1870. That OF March
2, 1871, was for ''the fiscal year 1871" l. q.
from November /, 1870, to October 81. 1871.
That OF March Is, 1872, is, In its own
words, "ior the fiscal year commencing No.
'"vember l, 1871" This makes the chain
complete In no other way can the several
levles be explained.
The question whether the Comptroller has
authority to levy tax for the payment oil
the interest on the public debt Is not 30
quickly settled. A judicial decision only
can determine that. But II any set Of citi-
zens can demonstrate that the State tax
paid last January u. B. March Z, ls7l.)
was for the year ending October 81, 1872,
instead OF for the year ending October 81,
1871, the taxpayers will be profoundly
grateful. They have no objection to make
to any proceeding which proves that they
are year ahead Of time In the matter oi
paying taxes.