The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1873-01-23
The Tax Laws.

Representative Hurley has introduced a
Joint resolution for the appointment, by the
Governor, OF three suitable persons to re-
wise the laws for the assessment and collec-
tion OF taxes, who shall report to the next
General Assembly.
There is ample room for Improvement 10
the existing tax laws OF the Stale. Inc
theory of the State Constitution is, that the
nronerty alone shall be taxed, and be taxed
at its true value. In practice, however,
real property bears an undue part OF the
common load: for the reason that it cannot
escape the notice OF the assessors, while
personal property can be concealed, or un-
dervalued, according to the degree OF elas-
ticity OF the conscience OF him who makes
the return. Il ia plain princnle OF taxa
tion that every citizen should Contribute to
the support OF the government In proportion
to his means; that is, in proportion to the
property possessed, and the income enjoyed,
under the protection of the government.
But the State Constitution precludes any
tax upon business or upon incomes. The
merchant who, during the yee., eaf2s ard
spends his ten or twenty thousand dollars,
without increasing his real or personal prop
erty, does not pay a cent OF tax upon his
gains. Only his accrued and retained prop
erty pays taxes. So long as he reports for
taxation, this year, the same amount that
he reported last year, the intermediate
profits count for nothing. This grave ipjus-
tice cannot be remedied without a change
in the organic law. The proposed commits.
sion, however, will find plenty to do.
The tax law requires shortening and SIM
plifying. AS it stands it would puzzle bat
talon OF Philadelphia lawyers to grasp and
comprehend It's confused and intricate pro-
visions. The law should be so clear that
every citizen con understand it for himself,
and know what is required Of him. Then,
the provisions regarding the sale OF the
property Of deiaultiDg taxpayers need
amendment. They are far too stringent,
and do not give defaulters sufficient
opportunity Of redeeming their lands.
A taxpayer who fails to pay his taxes
In time should incur heavy penalty,
but he ought to have, for some years, the
option Of releasing his property, upon pay
ment Of arrears and penalty, and OF expen-
ses and interest. The rules for the assess
ment of property likewise need revision. AS
long as the constitution declares that pro-
perty shall be taxed Gin proportion to it's
"value," it Is q grievous wrong to assess
property at twice or thrice what II will cell
for. Plain and comprehensive rules for the
valuation OF taxable property require, there
fore, to be enacted. And il tile commission
could only devise means OF compelling
citizens to return all their taxable property,
and to regard the making OF false return
as uilful perjury, they would do what has
never been done before, and add many mil
lions to the taxable property OF the State.
A most important recommendation we have
withheld to the last. The State taxes should
be made payable in two or four instalments.
They are intended to provide for the e1pen-
ses Of an entire year, and oil that the gov
erument requires ia that they come in at
such times as will enable the current expen-
ses to be promptly liqaidated. 1t would be
c great relief to the people to pay in install
ments; for the money, instead OF lying idle
in the treasury, would rest in circulation
until actually needed.
We are not particular as to the manner OF
operating, but we insist that the Legislature
owe 1t to the people to make some provision
for revision and amendment OF the tax
laws. The serious objection to Mr.. Hurley's
scheme is that it postpones any change until
the taxes for one more year are levied and
paid-that is the practical working OF it.
Why cannot the Legislature authorize the
appointment OF the commission, but give us,
at once, an earnest OF reform by making
some OF the simple, IL important, changes
which have been proposeds