The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1873-02-03
THE TAX QUESTION AGAIN.
sg4LI THE TAXES FOR 1873 BE
LEVIED NOW OR NEXT WINTER
Special County Taxes-New Bills Intro
ducsd.


Special County Taxes-New Bills Intro
duced.
[FRoM OUR SPECIAL CORRESPONDENT
COLUMBIA, s. c., February l.
The subject of the taxes for next year or the
fiscal year commencing November l, 1878, is
now seriously occupying the attention OF the
financial committees Of the General Assembly
and of the State officers, the principal qnes'
tlon being as to whether the Levy iuf the lax
shall be made at this session OF the Assembly
or postponed until the beginning OF the next
session. AS the law now stands, the collec.
tion of the annual tax begins on the 18th OF
November, and as the Legislature does not
convene until the latter part ct November, 1t
has been the custom TO have The tax levied
at the session of the year preceding
the year for which the tax Is levied: This
was done last year. the levy naving M
been made at the session ot lsH-z
Ter the tax, the COLLECTION of which was TO
have legun on the 18th Of November, 1872.
The collection OF the lakes under that levy
was no Wever. epJoined By Judge Melton, and
1t thus became necessary Tor lne LEGISLATURE
at this session 10 make new levy OF taxes.
Now 1t Ia proposed to make the levy Oh Tue
taxes. which will begin 10 be collected next
November; but this proposltlon IS 4pposeu 10y OS
some OF the members OF the committees, ano
by the Slate officers. The arguments In laVor
of legyipp the tax at this session OF the Leg
isalure are, first, the very OBVIOUS Que tnaC,
unless the levy be made now, the collecIlon
cannot commence on the 10Th OF November,
and as the penalty attacnes oy law oI Tue ",
18Th of January, the time for the people 10
nav the tax will be unjustly abridged; second,
that If the levy be made now, IL cannot and
will not include any levy OF taXts Tor interest,"
on the public debt because The deot mas
not yet been Investigated, and the Stale Gov
ernment stands pledged not TO pay the interest
until 1t be thoroughly sitted, and that Htne leVy
be postponed until next session the bono nold,
Ing interest will manage to have smugglrd
into it tax for the interest. The arguments
on the other side are as follows: First, those
who desire to postpone the levy say lhat, as
Tar as the time for collection Is concerned,
that time might be changed 30 that the COL
leetions should commence on lhe nrst ol Jaa.
ua4y and the penalty begin to attach on me
first of March. AS 10 the interest on tne
bonds they say that the first act OIL the LeSls-
lature upon reassemoling would be 10 make
the levy OF taxes, and that II any lnVestiga-
tion Ct the bonds be made it i5 not ilkely that
the report will be made In time TO get the
levy for interest included. TEer third argu-
ment. however, ia the strongest one. and 1t
is that the Assembly had better wait until
thew see whether there will not be de-
dciency left over from this year pe-
fore they fix the tax levy lor next
year. By the constitution tax cannot De
levied for the deficiency of any other year
except the one Immediately preceding the
wear for which the tax is levied. Thus, II
there is 10 be deficiency from the present
fiscal year of 1928, the tax TO meet that de-
fclency can only be levied with The tax OF tne
next fiscal year Of 1894, aud they say mat
it Ia almost certain that there will be an Inn
nortaot deficiency left over from this year.
fhey account for this expected deficiency oy
saving that the State tax tor 1928 amount-
ed 20 twelve mills. on the dollar, only i've
mills were for the State expenses OF Inns year;
that this lax of fve mills Is only expected 70
raise about seven hundred and 1lty Thousand
dollars, and that the general expenses OF the
State for this year will amount, as Is shown
by the general appropriation bill now be-
fore the Assembly, 10 upward OF elsnt
hundred thousand dollars, leaving de-
fcIency of at least from fifty Thousand
dollars to one hundred Thousand dol.
lars, which will have 10 be provided
for in the tax levy now 10 question. These
latter arguments will, 1t Is believed, prove ef-
fectual, and the probability ls tnat the levy
will be postponed until next winters session
of the Assembly, but In this case 1t IS evident
that-the Legislature ought, IN simple justice,
change the time OF the collection oi taxes
from the 18th OF November 10 the hrst OF JAN
uary, and this change ought to be made be-
fore the close OF the present session.
SPECIAL COUNTY TAXES.
There have been during the present session
q Sumber Of resolutions proposing special
taxes fn the various counties. One OF these
resolutions, proposing tax of Two mills in
Kershaw County, has already passed and be-
come law, but the france committee of the
Senate have gathered up all The rest OF the
resolutions and Incorporated tn. IN In an omnl-
bus bill entitled "a bill 10 authorize ceuhiy
Commissioners of certain counties to levy and
collect an additional tax for certain purposes"
This bill prescribes the following special taxes
in the respective counties named: