The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1874-01-21
COLUMBIA, s. G.
Wednesday Morning. Jan'ry 81, 1874.

There is no matter Of greater interest
Do tee people Of South Carolina than
tho taxes they are now called upon to
pay. We have shown the assessments
70 be enormous, and the sum levied is
really at least four times as great as is
necessary for an honest and economical
government. Property enhances in
value from the prosperity. good order
and contented spirit of people. If
they realize largely from t'leir labors; if
their forms Of industry are diversified;
If they have wise md capable govern
suent; if their officials are conscientious,
aaborious, exact and scrupulous in their
several spheres; if, in word, the con-
ditions OF life and business are fayora-
BILE to comfort and SUCCESS, and the rela-
eions Of the people to those who control
affairs. arc mutually agreeable and pro-
ftable, then the people prosper and
their property appreciates in value.
There is not sene man within the
limits of this State who will maintain
the proposition that the condition of
things in it is such as to warrant high
increase in the assessment of it's pro-
perty for purposes of taxation. But
considerable increase has been made in
the assessment, and the wonder is
what has justified it, or how it hos
come about. State bonds are worth
next to nothing, bank stocks remain
about as they were, the manufacturing
interest, though good, is too small to
affect values, trades and professions
yield no unusual good returns, and the
profits of merchandise have fallen of.
Tho landed interest is depressed from
threo ,causes-the lack OF orderly, in
.duatrious and controllable labor, the
want Of money capital. the small quota
OF currency in our banks, and the low
price of cotton. When we add the cor
ruptions which prey upon the body poll
tic, and whose namo is legion, ne have
shown state OF things to exist which
Is the very opposite of prosperous.
and which loudly calls for diminution
in the assessment OF tho values of pro-
perty for taxation. The sales OF lands
throughout the State clearly demon
strate that real property is declining.
Now, in the face of such facts, by what
hocus pocus has it come about that We
nave $26, 900, 600 added to the valuation
OF the taxable property of the State?
In our issue of yesterday, we present
cd the fact of omission-as mild word
al we fnd-of the State Board of Equal
ization to perform the part assigned to
it, under the laws, in fixing upon just
and correct estimate of the taxable pro.
perty. The assessment OF Sl7G, 900. 600
was made by the County Auditors and
the County Boards of Equalization.
This was the sum of their reports sent
up to the so-called State Board for their
review. But they did not, in fact, re-.
view or consider it at all. They adopted
it without examination. This summary
mode of proceeding would have been
without authority under any circum.
stances, and was altogether without JUS
tifcation when We consider the defect-
i've constitution of the Board itself. We
refer all who take an interest in this
Srsnch of the subject to the facts and
views presented in our article of yester-
day, which have not been denied or
controverted. The Legislature has no W
resumed its session, and will soon enter
upon the consideration of the allah
sorbing question of the ways and means
of conducting the government. We ask
its. s.speoial attention to the state Of facts
which we have made public, and to tho
conclusions to which we have come We
asked, in the middle of December, whe.
ther the State Board of Equalization
had any duties to discharge or not.
From all examination Of the law under
which it is constituted, it seemed to US
that it was capable of doing real ser.
vice to the people. But this law was
not observed in any respect, and the
Board, as if conscious of the flaw in it's
organization, entirely abrogated its
functions.