The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-11-19
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Tuesday doraaing. November 10, 1872,
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Taxation. y


. All taxes are disliketl. It is human ma.
stute 70 desire to have exclusive control
LOT ones own savings. especially where
theyaren hard to get. Il is Imperative,
however, in all forms OF government.
that q portion be surrendered for the
SUPPORT of;government. Men acquiesce
in, aud even oheerfully submit to. this
necessity, where they have confidence
that .thef public good, including their
own, issecured and the order and peace
OF society promoted by it's enforcement,
Bat. they desire and require that the
public good shall be really and truly sub.
served by it, and that the expenditures
made for the use OF government shall be
measured strictly by its necessity, and
Che advantages which twill secure to
the State. Their aversion to have it, or
any part OF it, go for the support and
pleasure of idlers. vagabonds and spend
thrifts, il insuperable. In spending
money for taxes and for Just manage.
ment OF public affairs, as in spending it
for anything else. they look for equiva-
aeut> advantages, and are entitled to
them. It is.at bottom ''simple ques-
Aion of debtor and creditor. and to be
solved eg u Rll such, cases., Taxes pay
kor1 protection. 1t is, accordingly, one
OF the prime duties of those in control
OF the affairs OF State so to assess pro-
perty, so to levy and use revenue raised
from It. by Incorporating the principles
OF moderation and justice in levy and
disbursement, as to quiet the apprehen-
sions OF 'ta1-payers, and avoid exciting
any fears, of of.misapplicatton OF the tax
funds. and to secure good government,
to be seen in the peace, order, progress
and contentment Of society. It has
been we'll said, that emo other branch of
Legislation is, perhaps, so important as
the wiHe application OF just principles in
tshs matter OF taxation. The wealth,
happiness, and even the morals of the
people are dependent upon the financial
policy Of their government"
It will not be amiss to recall, just here,
some general dmaxims, which. have the
rank of highest authority. laid down by
Adam Smith. as applicable to this sub
ject. It will be we'll to bear them con.
stantly in mind. They are calculated to
correct much loose thinking. They are
safe guides, and, duly followed, will be
safeguards:
81 !. The subjects Of every State onght
to contribute toward the support Of the
s Government as nearly us po66ibis in pro-
portion to their respective abilities; i. e. 1,
in proportion to the revenue which they
respectively enjoy under tho protection
of the State.
SO. The tax which each individual is
bound 10 pay ought to be certain and
not arbitrary. The time of payment,
the manner Of payment, the quantity to
to the contributor, aud to every other
.ij5ssol.
. SO. Every tax ought to be levied at the
time, or in the manner, most likely to be
convenient for the contributor to pay it.
~. Every tax ought to be 30 contrlved
as both to take out and keep out of the
pockets Of the people as little as possible
over and above what it brings into the
public trensnry Of the State"
If we examine to see whether these
authoratiye and indisputable principles
have been fairly applied in raising reve-
nue., to the people of South Carolina, we
shall find that the first one has been ha-
bitnally violated in the enormous sum
imposed upon each individual by the
present managers of State affairs. This
is crying evil. It began with the new
party which came into power here four
years ago, and continues in it to the pre-
sent moment.
Property is assessed beyond IT'S vuluc,
and the tax laid upon it is out OF all pro-
portion to the income derivable from it.
Land. the main subject OF taxation, has
largely diminished in value, except in
che case OF lots in few towns. Pro-
duotion has fallen off; stock has de-
creased and deprecated, and incendiary
fires have reduced the number Of build
ings, barns, fences, &c., and the ma
ohinery of mills and gin-houses, swecpipg