The Greenville enterprise. [volume] (Greenville, S.C.) 1870-1873, 1872-12-18

it required tho entire proceeds of
the tax to be applied 10 the fiscal
year commencing November 1,
1871, thus levying two sepcrate
taxes during two years the ontire
proceeds OF which should be ap.
piled to paying the expenses Of
one year. A joint rosolution was
passed March Z, 1871, (see Vol.
XIV, page 1867 evying a tax for
the fiscal year 1871, evidently
meaning the fiscal year commerie.
ing November 1, 1871, as taxes
had been levied for each of the
preceding years, and had been col.
lected aud applied.
Sec. Z. Article TX, of tho con.
stitution requires that "the Gem.
eral Assembly shall provide tor
an annual tax sufficient to defray
the estimated expenses of the State
tor each year, and whenever il
shall happen that suehu\1 \1l;narv
expenses Of the State q car
shall exceed the. incom the
State for such year, the General
Assembly shall provide for lew.
ing tax for the ensuing year snf.
helent, with other sources OF in
come, to pay the deficiency, of the
preceding year together with the
estimated expenses of the ensuing
year." "e
This permits but one general
tax for each year, and a special
tax and at the same time to cover
any deficiencies that remain from
the preceding year.
The Joint Resolution passed
March 13, 1873, was not only un.
constitutional, but defective in an.
other respect that would have pro-
duced the most serious embarrass.
ment If the tax had been allowed
to be collected undor it. 1t made
no provision whatever for the fis.
Gel year commencing November
1, 1879.
Sec. 4, Article TX, the constitu.
lion requires thai" no tax shall be
levied except in pursuance of a
law, which shall distinctly state
the object of the same, to which
object such tax shall be applied"
II the tax, therefore, had been col.
lec,ed under tho joint resolution
referred to above, l would hsre
been required to apply it, in &C.
cordanee with the constitution and
tho 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 No
VEN Der 1, 1873; and no claims of
any kind under any appropriation
act could or would have been paid
during this fiscal year. Thus, for
the fiscal year commencing No.
vember l, 1871, there would have
been the proceeds of two entire
separate taxes, but for the fiscal
year commecing November l.,
1872, none whatever:
Under such circumstances,
therefore, VIC deemed it best to ap.
ply for an injunction restraining tho
collection Of the tax.
A temporary injunction was OBJ
tanned, which was afterwards
made permanent, and TINS the col
lection of the tax was suspended
and postponed until tho General
Assembly could convene, and pro.
vide for the emergency in a man.
ner that would be constitutional,
and at the same time not produc.
tive of the serions embarrassments
referred to above.
There is a bill now pending in
the House of Representatives,
which was reported by the Com,
mittee of Ways and Means. Ic
first provides for license tax for
the present fiscal year, cotnmen~
cling November !, 1879, and also
provides a special tax for the def
clences of the present fiscal year.
commencing November /, 1871.
l have the honor to be, very re.
speetfnlIy, your obedient servant.
+. L. CARDOzO, Treasurer S. 9.
The Augusta canal, after its en-