The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-11-20

ty. and others as County Treasurers,
de:endsnts.
The State of South Carolina, by the
Attorney General, complaining of the
above-named defendants. says:
[. That the Constitution OF the State,
in Article TX aud Section Ill, provides
IS follows: "The Genera, Assembly shall
provide for an annual tux sufficient TO
defray the estimated expenses Of the
State for each year; and whenever it
shall Happen that suoh ordinary expenses
of the State for any year shall exceed
the income OF the State ior such year,
the General Assembly shall provide for
levying tax for the ensuing year s,rfii.
oient, with other sources OF ircone, to
pay the deficiency Of the preceding yeur,
together with tho estimated expenses Of
the ensuing year"
II. That by the Act Of the General
Assembly passed March %, 1869, euti
tied IAN Act to make appropriations and
raias supplies for the year commencing
in October, 1865" the Auditor of State
WAS authorized to iovy tax sufficient to
detray the estimated expresses of the
State for the year com q enoiug October.
1868. That by the joint resolution Of
the General Assembly passed December
20, 1869, tho State Auditor was author.
ized to levy tax to meet appropriations
for the GNcai year commencing NDvem-
Der l, 1869. That by the joint resolu-
ton of the General Assembly passed
December 10, 1870, the State Auditor
was authorized to levy tax to meet ap-
propriat,ons for the year commencing
November l, 1870. That by the joiut
resolution of the General Assembly
passed March 7, 1871, the State Auditor
was authorized to levy tax to meet ap.
preparations for the fiscal year oom-
mencing November l, 1871.
III. That the several levies authorized
in said mentioned Act and joint resolu-
tlons have each been made, aud the taxes
Hereunder have been duly laid aud iu
great part collected; aud that the part OF
said taxes not heretofore collected is now
dne, and the collections thereof enforce.
able by the Tux officers of the State.
~. That the provision Of the Consti-
tuition OF the State before recited is nn
express authorization of one annual tax
to meet the estimated expenses of each
year; and hence is an implied restraint
and prohibition to the General Assembly
from levying moro than one annual tax
to meet the estimated expenses of each
year.
v. That Notwithstanding the said pro-
vision of tho Constitution, and notwith-
standing the said Joint resolution of
March 7, 1871, authorizing a levy OF
taxes to meet the estimated expenses of
the fiscal year commencing November l,
1871, which said joint resolution has al
rendy been carried into effect. and the
said tax levied and collected. the Gene
raj Assembly, by u joint resolution
passed March 13. 1872, did assume to
authorize second levy of taxes to meet
appropriations for the fiscal year COM
mencing November, 1871, which said
second levy is in violation of the Consti-
tuition Of the State, aud is usurpation
of authority by the General Assembly,
and an injury and wrong to the tax pay
ers OF tine SAID Staie.
vi. That under the authority of the
said joint resolution of March 13, 1872,
the Hon. j. L. Nengle, the Comptroller
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
made; and has, by certain circular let
ter, addressed to each of the County Au-
ditors in this State, "a copy of which
circular letter is hereunto appended and
marked "a, authorized and directed
the said County Auditors. each and all,
to levy tho said taxes authorized by the
said joint resolution of March Is, 1872.
WI. That the said action of the
Comptroller General is in violation of the
Constitution of tho State, md wholly
unwarranted by law, aud will work nn
injury and Injustice to ull the citizens Of
tho State.
VIII. That tho severui County Audi
tors of the Stute, defendants above
named, aro now proceeding to make the
said levy Us directed by the Comptroller.
General, and the several County Trea-
surors Of the State, defendants above
named, will, unless restrained there
from, proceed, on the Goth day of the
present month, to collect the taxes under
the said levy.
And further complaining of above
named defendants, the plaintiff, by the
Attorney General, says:
I. That the said Comptroller-G General,
by and in the circular letter heretofore
referred to. has authorized and directed
the said County Auditors, defendants
above named. to levy tax OF four (4)
mills on dollar for payment of interest
sko:.