The news and herald. (Winnsboro, S.C.) 1877-1900, 1880-11-18
STATE iND MUNICIPAL TIXES
Collection of Taacs-NIode of Enforcinc
Paymcnt--Penalty for Non Payment.

| IaSmcnt--Penaity for Non Payment.
From the News and Courier.
1t is tho duty Of every mcmbcr of
the General Assembly to consider
what, if any, defects there may be in
the existing public laws with the view
to remedy them by appropriate legis-
lation. One among the greatest and
most patent Of such defects is in the
system Of assessment aud taxation.
The present inquiry, however, is di-
rcctcd TO the defects in tho system OF
taxation only, or rather in tho mode of
collecting taxes.
a casual inspection Of the tux dupli-
Gates will show Of how large portion
of her revenue tho State is annually
deprived by the failure Of taxpayers
to comply with their obligations; and
TINS evil increases from year to year.
1t is an evil which can be accounted
Tor in but one way, viz: that The State
either cannot or will not enforce the
! payment OF tho taxes.
Every year, and sometimes more than
! once III the year, we sec official adycr-
tIsrMcnts OF the sale OF long lists Of
! Er"rcrty, which yield no fruit TO the
state, and. in fact, only serve to i'll
crease the public expenses, the State
ihv' riably 1orlciting the property to
herE"i!anl lowing it in the possession
aHd enjoyment Of the delinquent,
/ while increasing tho expenses incident
/ 10 Such sales. 1t must be admitted,
ihcn, that such sales have been and arc
, hui!lt:rs, until ut last many, who do
, not coNScicntiously feel their obliga-
: u3nS and are actuatcd by other mo-
/ i!NGs, pay 10 taxes at all, confident
! tAAt after the lapse of years the State
. WIN say to them, elf You pay one or
f"v years tax we remit al arrears" :"
AM yet enjoying along with others
Who have paid al their taxes the bcnc-
! lis OF the government whose citizens
/ ih'N arc anV whose interests are their
/ Interests.
n ihis condition of things he suf-
lrrcd to rrmain unchanged the result
must be general decentralization among
the people in respect to the pavmcnt
OF taxes and eventual bankruptcy of
thc state. Decentralization in one re-
spcct will inevitably lead to dcmorali-
ton in others.
we now narrow our inquiry down
10 tIr question Of taxation in incorpo-
la'cd towns or cities. which are in
vested by the State with Il power of
taNalion within themselves for their
corporate purposes. Here an additional
difilctlliy presents itself, and that is the
colhp.ication arising from the conflict
! OF the respective liens of State and
city; as for example, lien attaches
i"r 'lol'-paNmcnt OF taxes due the one,
which may be quickly followed by the
ot q l,< I
| perhaps by al additional lien in favor
Of the first for subsequent non-puy-
mcnt. If not otherwise an evil, this
certainly is an obstacle in the Transfer
OF property. We do not say that the
present system cannot by any posi-
biiity be worked harmoniously, but
we do say that IL is SO involved and
runbrous rs to render its efficiency Il
practical impossibiity.
NOW IS there no remedy for this
| cFll! Let us see. AS in some other
States, let our Legislature place the
correction OF oU taxes Estate, county
ana municipaD in the hand of one Of
iiccr, such collection to be made nt
such times and in such instalmcnts as
may DC most convenient to the tax
payer, with q penalty for non-pay-
mcnt, dut WhoSc inNiciiou shoU be 0b-
$oi"tCfy su'c; for unless tho penalty,
whatever it be, shall be strictly cn-
i forced and carried out, any system
must fail of its object.
Such a method would involve the
necessity Of altering the limits Of the
present State fiscal year, which begins
with November; but conformity 10 the
calendar year would, VIC imagine, be
advantageous rather than otherwise.
| The collection Of al taxes bv an of.
flccr would also obviatc the ridiculous
spectacle of a municipal government
soicmnly prescribing by ordinance a
penalty Of fifteen or twenty per cent.
ior hoh-paymcnt of taxes, and then by
subsequent ordinance or resolution
rcrnHing such penalty.
with The inauguration Of such sys-
icn', single aggregate tax to be col
!ectcd by one officer, and the positive
,h'l,lctlon OF the penalty for tic nom
payment OF the tax, whatever that
penalty may be, the ghost of dclin-
4ucnts will vanish, and wo shall sec
the revenues of Stale and county and
city increased and rendered capable of
definite calculation, besides the advan-
tagcs resulting thcrcfrom in the gen
c'"' transfer OF property, =,
| Charleston, S. c., Nov. 16, 1880.
The agricultural editor who gave
way for politics some time ago is re-
ginning his wonted vjgor, and ESSAYS
on the cultivation Of inrnips arc now