The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-12-10

| .enaiSn' IN 9rder that the necessary tax levy
| rent expenses OF tho present fiscal wear. and
TO supply tho 9eaoienoios of the fisoal year
ehnataE emu October 81, 1872. ALLOW me to suggest
IN th Inc rate ot taxation should be determined
.uee as VIII be consistent with the proper
maintenancs Of the various departments Of
the the sste 1sst 99vernment o and the payment Of
the state. With q view to ensure The snssSv
payment OF the taxes, with tho least inconye
ra"r n1nree 20 tho taxpayers, and in order to on.
his daos to spstop the ezen Of
rahet aI,on oe made by law for the granting OF a
rebate OF hve per oent., under the nentl;na
ay OF on al taxes Pig in on or before he 15t
per cent. on the penalty alroady attncbeS IN
esaes - o. deiin9uents. provided that auch Ia xes
the ioth day OF January, 1873.
my general messlge-based unon tho .,
nuai reports OF the several heads OF The d..
partments-will be transmitted at "A ear,v
Penr as p6ssibie for the consideration Of
nave not yet been reoeived, and am unwiiline
20 make any recommendations that ara nne
1ounaea nrn upon specific data, explicitly stated.
view all tho various matters to Thich thoso
sePorts may relate-incluHive Of the bonded
debt ot the State and to invite your attention,
20 70 snca s remedial measures as the necessities
OF the State appear to demand The duty Of
rrstrenehment and economy imposed upon the
Executive aud Legislative branches Of the
tho ornnI BY the Judgment Of
ers. i'd also enforced by the Impoverished con.
dition of the public treasury. In this m.ttar
fellow. .citizen, Of the General Assembly. Won
must mus gu guide and control, and It viii be the
system and wise economy in expenditures ;s
not inconsistent with liberal msintenence OF
all the State inetitutions and speedy Iiouids-
ton OF lts legitimate oblIg ations,
fn hn
ment M, OF these ends no doubt will be levied,
but high rate Of taxation can oniy be yindi.
na.da m.a ns Sieir =, necessity which ust be
sonlng. The highest tax on the lowest basis
OF expenditure will meet with the sanction OF
the people; That basis having been arrived
A. n,othe puoiio necessity, in good faith. being
leVled and vigorously collected. Whatever
may be your action in the premises. IL must
stand as the authoritative decision of the
which the citizen must be guided. I thers.
iors trust that the peop:s, Thoss as.s.S.s-
aud trustees we are. will be dealt with in
spiFa o. s candid it being their right
condition OF all their public affairs. HAVING
performed this duty, let us recognize on1
own responsibilities. and fearlessly discharge
them, without regard to adverse criti.;sm
This is not the time to recrimin ate. but to act
F. j. MOSES. JR, Governor.
STATE TREAsURER's OrFIoE
u ooLohbIA. .. ", december z, 1872.
Of South Carolina.
SIR; In reply to your request, that should
sfa.e a the reasons %a that induced US TO apply to
Circuit, for an injunction. restraining the
County Auditors and County Troasurers from
icvy!ng and collecting the tax ordered by the
late Comptroller General. under the joint re-.
solution passed March IS, 1871, have the
honor to state that We considered the law nm.
constitutional, lnasmuch as it REQ uired tho
entire proceeds OF tho tax to be applied to the
sssns tao sspae.tS sasa
years; the entire proceeds OF which should be
applied to paying the, expenses OF one year:
joiW1t resol1ti9n, was ps.sed March :, 1s7i,
the fiscal year 1871. evidently meaning the
hscal year commencing November /; 1911 A
taxes had been levied for each Of the predeI-
ing ndGst years, and had been collected and
applied.
Section 2, Article TX, Of the Constitution
requires that 1.-The General Assembly shall
provide ior an annual tax, sufli cient to defray
year, aud whenever it shall happen that such
Ordinary e1pensossof the state, for any year-
shall exceed tho income OF. the State for such
year, tne teners! Assembly shall provide for
levFlng tax for the ensuing year, sufficient.
with other sources OF income, to pay the de.
iiclen:y OF the preceding year, together with
the &c estimated expenses of the ensuing year"
year, and special tax at the same time to
covor any deficiencies that may remain from
the preceding yoar.
The joint resolution passed March 13. 1872.
was not only unconstitutional, but defeotiye
IN another respect that would have produced
the Eost serious embs ssme ents, II tho tax
had been allowed to be collected under It,. II
mado no provision whatever for tho fiscaI
yosr commencing November l, 1872.
Section 1, Article o. OF tho Constitution re.
qnires that mo tax shall be levied exceut in
pursuance. OF law, which shall distinctly
state the object OF tho snme, to which object
such tax shall be applied"
II the tax. therefore. had been collected
under the joint resolution referred to .boyc
would have been required 10 apply it. in &C,
cordance with The Constitution and the law.
to the object for which it was levied. viz: Lhe
fiscal ycar commencing November 1, 1871:
and, therefore. no portion OF it could or would
have been applied to the fiscal year con, none.
ing November l, 1872; and no claims Of any
EIni under any appropriation Act could or
would have beon paid during this fiscal year.
Thus. for the fiscal year commencing Noyem.
Dor l. 1871. there would have been tho pro.
eeeds OF two entire separat taxes but for the
hscal year commencing November /, 1872,
mono whatever.
Under snch circumstances. therefore. we
deemed 1t best to apply for an Injunction re.
Htraiuing the collection OF the tax. A tempo.
rary injunction was obtained, Which was
AL