The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-11-20


cials are here to-day getting their boEds ap.
proved and receiving their commissions.
sANTEE.
THE TAX EETY INJUNCTION.
Record or the Proceedings before Judge
Melton and the Order OF the. Court.
The following is the full text of the petition
for an Injunction to restrain the collection o.
the State tax levied by Comptroller General
Neagle, as reported in our special dispatches
from Columbia yesterday morning:
The State of South Carolina, ex relatlone the
attorney-general,. plaintiffs, vs. -, as
county auditor of - county, and others
as county auditors, and -, as county
treasurer of - county, aud others as
county treasurers, defendants.
The State of South Carolina, by the attor.
ney-general, complaining of the above named
defendant, says:
/. That the Constitution of the State III
Article TX and Section III provides as follows:
.'The General Assembly shall provide tor an
annual tax sufficient to defrsy the estimated
expenses of the State for each year; and when
ever 1t shall happen that such ordinary e1-
penses OF the State for any year shall exceed
the income of the State for such year, the
General Assembly shall provide for levying q
tax for the ensuing year sufficient, with other
sources of income, to pay the deficiency OF the
preceding year, together with the estimated
expenses OF the ecsulng year."
II. That by the act of the General Assem-
bly, passed March %, 1859, entitled IAN act to
make appropriations and raise supplies for
the year commencing In October, ls6s," the
auditor of State was authorized to levy tax
sufficient to defray the estimated expenses OF
the State for the year commencing October,
1868.
That by the joint resolution of the General
Assembly, passed December %, 1853, the
State auditor was authorized to levy tax to
meet appropriations for the fiscal year CON-
menclDg November l, 1869.
That by the joint resolution of the General
Assembly; passed December 10, 1870, the
State auditor was authorized to levy tax to
meet appropriations for the year commencing
November l, 1870.
That by the joint resolution OF the General
Assembly, passed March 7, 1871, the State
auditor was authorized to levy tax to meet
appropriations for the fiscal year commencing
November 1, 1871.
III. That the several levles authorized IN
said mentioned act and Joint resolutions have
each been made, and the taxes hereunder
have been duly levied and In great part collect.
ed, and that the part of said taxes not hereto
fore collected Is now due, and the collections
thereof enforceable by the tax officers OF the
State.
". THAT the provision of the Constitution OF
the State, before recited, lsan express author
ization Of one annual tax to meet the estimated
expenses of each year, and hence Is an implied
restraint and prohibition to the General AS.
sembly from levying more than one annual
tax to meet the estimated expenses OF each
year.
v. That Notwithstanding the said provision
OF the constitution, and notwithstanding the
said Joint resolution of March Z, 1871, author
king q levy of taxes to meet the estimated ex-
peases of the fiscal year commencing Novem-
ber l, 1871, which said Joint resolution has al.
ready been carried into effect, and the said
tar levied and collected, the General Assem-
bly,, by Joint resolution passed March IL,
ls72.. did assume to authorize second levy OF
taxes to meet appropriations for the fiscal year
commencing November, 1871, which said se'
cond levy is In violation of the Constitution OF
the State, and is g usurpauon of anLterity by
the General Assembly, and an l-tnry and
wrong to the taxpayers OF the said State.
vi. That under the authority of the said
Joint resolution Of March 13, 1872, the Hon.
J.L. Nesgle, the ptroller-general OF the
said State, who Is now charged by law with
the duties formerly devolved upon the State
auditor, has proceeded to cause the said levy
of taxes authorized by said joint resolution to
be maSe; and has by a certain circular letter
addressed to each of the county auditors in
this State, e. copy of which circular letter la
hereunto appended and marked "A") author
lzed and directed the said county auditors.
each and all, to levy the said taxes authorized
BY the said Joint resolution of March ls, 1872
VII. That the said action OF the comptroller.
general is In violation of the constitution Of
the State, and wholly unwarranted by law
and will werk an Injury and injustice to al
the citizens of the State.
VIII. That the several county auditors o.
the State, defendants above named, are nov
proceeding to make the said levy as directed
by the comptroller-general, and the seVera
county treasurers Of the State, defendants
above named, will, unless restrained there
from, proceed on the twentieth day OF The
present month to collect the taxes under the
said levy.
And further complaining of above named
defendants, the plaintiff, by the a.torney-gen
eral, says:
I. That the said omptroller-general, by ant
in the circular letter heretofore referred to
hss authorized the said county auditors, de
fendants above named, to levy tax of lou
~ mills on dollar for payment OF interes
on certain bonds and stocks OF said State.