The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-13
LBY COLUMBIA JANUARY 13 1875 VOL

the power of the governor and comp
|troller- general in extending the time for
the collection Of taxes.
In tho tax act of 1868, in section l47,
authority was given to the state auditor,
with the approval of the governor, to cx-
tend the time for the performance of the
duties required of any officer by that act.
1t is moro than doubtful whether this
provision, ever gave power to the gov
lernor and state auditor to extend the
time tor the collection oftaxcs. However
that may be, that section was repealed
by the act of March 8, 1871 (vol. ii, Stat
utcs at Large, p. 622). No similar power
was again conferred on any officer until the
passage of the act of February 6, 1874,
(acts Of 1874, p. 533). The latter act
was expressly limited in its application to
the fiscal year commencing November l,
1873, and its operation, of course, ceased
with that year.
The result is that the only power now
possessed by any executive officer or of.
Ulcers to extend the time for the collection
of taxes is conferred by section l39 of
the act of March 10, 1874 (acts 1874,
lp: 11S), which is in the following words:
l''Ihat whenever the general assembly
shall fail to make the annual levy Of taxes
or the collection of the same may be in
ANY way delayed, it shall be the duty Of
the comptrollcr-gcncral to notify each
lcounty treasurer that the penalty for non
payment shall not attach until after the
Expiration of sixty days from the date Of
his public announcement of his readiness
to collect the said taxes"
Under this section the governor has no
power to act, and the power Of the
acknowledgement is limited to cases of
|dclay in commencing the collection of
taxes at the regular time. | call special
lattention to this statement of the law in
order to relieve myself of the frequent and
urgent applications made to me for my
action in postponing the collection of
taxes.
If any further legislation on the subject
lis needed, it will be the duty Of the general
assembly TO provide it.
THE LUNATIC ASYLUM.
The comptroller generals report covers
that Of the superintendent of the lunatic
asylum. This institution deserves the
generous support of the State. In many
respects its present condition is very salts
factory. The buildings have been greatly
and the domestic economy Of
the institution and the professional treat
Iment Of the patients are believed to be
worthy OF high commentator.
| 1t is, however, the financial condition OF
the institution which will require most
serious attention. 1t appears that there
was a debt owing by the institution of
1885, 295.5 at the close of the last fiscal
year, October 81, 1874. This debt results
trom the excess; OF expenditures over re.
ccipts for several years past. From what
ever motive expenditure beyond the
means provided for meeting them are
made, the practice is not to be approved.
No public officer, under anything less
than Very extraordinary circumstances
can be justified i'll assuming to incur
obligations for the public without express;
authority of law
1t is proper to call attention at this
Ipoint to the act Of March II, 1874, "to
regulate the manner in Which public
funds shall be disburscd by public
officers. This act makes it felony
for any public officer (Statc or county,
to enter into contract, for any purpose
!whatsocvcr in Il sum in excess of the tax
levied or the amount appropriated tor the
Accomplishment of such purpose" Here
after, therefore, no expenditures can be
made i'll excess of the appropriation
The amount of tax for the support of
ipcnal, charitable and educational institu-
jtions has already been fixed for the pres
ent fiscal year. This levy will not permit
the appropriation of Il single dollar for
payment Of past Indebtedness. By refer.
ence to page II of the comptroller gen
erals report the amount to be realized
from this levy will he about Sl5U,Un.
BY reference to the act making appro.
1priations for the last fiscal year it will be
seen that the total appropriations under
the same head were upwards Of 100, 600.
1t is clear, therefore, that no appropria-
ltions cnn be made for the present year in
excess of those of last year. cannot,
therefore. consent to recommend IN in
creased appropriation for the lunatic
ASYLUM for the present fiscal year. unless
lit can be shown from what sources funds
can with certainty he obtained to meet
such increased appropriations. I regret
to reach such conclusion, for no one can
have Il stronger sympathy with this in>ti-
tuition than have, or more ardent wish
tn increase its efficiency and extend its
blessings. But We must not, from sym
pathy Or bcnevolcncc, repeat the financial
mistakes of the mast. It is far better for