The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-07-24

or labor at the option OF the taxpayer" 80 lt
is; but YOU overlook the fact that that portion
of the act of 1871 has been repealed by the act
of March 18th, 1872.
The portion of the act ofIS7l, which author
lees the road tax, ls contained lr Section 2,
and ia in these words:
tsThat, for the purpose OF keeping in repair
highways and bridges, the county commission
ers of each county shall, on or previous TO tne
lst day Of January, assess L. tax of eighteen
cents, If 80 much be necessary, on every nun
dred dollars of the lists Of the county, to be
paid In money or labor. at the option OF the
taxpayer, and laid out in repairing highways
and bridges; and they shall, annually, on or
before the said lst day of January, make ont
tax bill for each surveyor of highways, con-
tanning the amount OF the tax to be laid out by
him In his district, with the amount OF each
persons tax annexed to his name, accompa.
MED BY warrant, signed by the chairman OF
the board, authorizing such surveyor to collect
such tax; and they shall deliver the seVeral
tax bills to the respective surveyors ann Jake
their receipts for the same
Now the act of 1872, in its first section, pro.
yides that section 2 OF said act 1.-THE act OF
1871 above quoted) be 30 amended as to read
THAT the bridges be repaired under the super
vision 81 the county commissioners, and that
the expense of the same be paid ont oil any
moneys In the county treasury; and that all
the work on said bridges given out by the
county commissioners, when the amount snall
exceed the sum of one hundred dollars, snail
he done by contract, and the commissioners
are hereby required to advertise the same ID
at least one of the papers of the county; that
said proposal shall, In all cases, De accompa-
MED By two or more sufficient suretles, and
the county commissioners shall have the right
to reject any OF all bids If in their Judgment
the interest of the county 80 require"
Aud section provides "All acts or parts ol
acls inconsistent with this act are hereby re-
| pealed."
Now. can section 9 OF the act of 1871 sill he
the law now in force In connection With the
| act of 1872, as above quoted 1t will be OBJ
served that the act of 1872 does not say thai
1.-The act of 1871 shall have the following lan'
guape added to section 2,' but 1t says that
/ s.Section shall be so amended as TO reda as
tollo,os." And then in connection with this
the third section provides that all parts Of acts
Inconsistent are repealed. The original Sec
ton 2 is unqaestionably inconsistent with the
amended section 2, and hence the former IL
| repealed. And there Is, therefore, no authority
to levy, or if levied, no authority to collect,
road tax. SUBSCRIBER.
Kingstree, s. c., July %, 1872.
[Our correspondent apparently overiooKs
the fact that the Act of March, 1872, ir
abolishing the Office of Highway Surveyors
confers the duties of the same upon the
County Commissioners. One OF the dutie:
OF the Highway Surveyors was to assess
tax OF eighteen cents on every hundred dol
lars, for the purpose of keeping in repair the
highways and bridges. This assessment
must now be made by the County Commits
sioners. That such tax is still expected te
be levied and paid is evident from the pro
vso to the Act of 1872, which reads: "Pro
''vided, further, that all tares leoied fo'
'aAe repair of highways and bridges in eacf
sscounty shall be collected and paid, at the
stsame time as the general taxes, to the
s'County Treasurers." The public have nov
before them both sides of the question, and
can Judge for themselves until there ls ar
authoritative decision upon the subject.