The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1881-08-11
TAX DODGING AGAIN.
Sew System OF Taxation Suggooted-A
fer Capita Instead OF an Adyslorem
Tax.
Correspondence Prcv and Bun,,e,.

| correspondence prtss and Buiurr.
lear you do not exactly comprehend
my purpose in reviewing our system OF
taxation. 1t is not that nv carriaye
should not be taxed, nor my engine
either, but simply that one is moi q
pleasure carriage, ncr the other IAN
engine for manufacturing purposes" and
therefore had returned neither | would
not nave been "dCdging taxation" The
loose letter of the law by no means con.
forms to the spirit Of the levy.
whether my letter ANSWERS ITSELF or
not, l question whether the Press and
Ddnner can refute its reasoning. If it
can, would be pleased 10 acknowledge
my erroneous position. But il will re.
quire lar more than mere dctum of an
Gditor or even of Legislator to con.
vince me that an advalorem taxation is
the best for our country, under existing
circumstances. And to disprove YOUR
assertion will be the object of this letter.
First, then, contend that the thing,
and not the value Of the thing, should be
taxed to raise revenue simply because the
shlng ls there, tangible, material sub
stance that no meur can doubt. The
value OF the thing is an imaginary, un-
certain quantity, fixed by prejudice,
ia:vor, demand, supply and host of con.
,lngencies. The government taxes whis-
key at 80 much per gallon to raise reye-
nue.. That is fixed quantity of ma.
tcrlal substance. The same with tobacco,
sugar, and most of its imports. Suppose
the government had said every dollars
worm OF whiskcy shall produce a revc-
nue. OF fifty cents: that would have been
an advalorem tax, but how much whis.
Key would be dollars worth for taxa.
ton. The distiller might have settled
upon gallon, 'he guager upon quart,
the topper upon pint and tho prohibi.
ZIONIST upon barrel. And this is lust
about the manner in which our adyalo.
rem system OF taxation is now settled.
My lands are valued at seven dollars per
acre, my nelghbors at six, yours at ten,
anu another mans al four, while possibly
the intrinsic worth of the severn! tracts
Is the same. No two men in any town
snip In the State can 60 through that
township, and without consultation with
each other, or with the citizens of that
township assess the property thereof,
aMl aggregate the same amount by thou.
sands OF dollars. !, therefore, say the
advalorem system of taxation is whim-
Sical i'll the extreme, unjust and would
not be submitted to if the people would
only for moment think for themselves.
and act accordingly.
Secondly, the law provides that, for
taxing real estate the assessment shall be
made agreeably to the usual selling
price or the usual terms of similar prop
crty at sales for partition under the order
OF the Court at the pucc where the re-
turn is to be made. If there be no usual
selling price, then at what is honestly
believed could be obta ned for the same
at fair sale under the conditions before
mentioned. Can you imagine any more
vague and indefinite method of obtaining
an advalorem value than this? Have
you not since the war stood in front of
the Court House at Abbeville and heard
property bid off scores of times "for par
tition" at about one-third or one- fourth
Of what you know it to be worth?
think | heard one Of the largest planta-
tions in the county bid in few years ago
at three dollars an acre 'for partition"
that means to keep it in the family
when it was very well known that more
than double that could have then been
obtained for it. To-day that land is
,xed at about three dollars ,cr acre. Is
lnat advalorem? The prices obtained for
real estate at executors or administra-
tors sales since the war in this State
have been so varied and generally so
low, that they have settled nothing with
regard to the price of lands. And yet it
is upon the results of these sales that
assessments are made of lands for the
| purpose of taxation.
But without further fault-inding, let
me suggest new system of taxation, not
original with me more than with others,
for, though l have maintained it for
years, occasionally see that others ad-
vocate it. This system is to make what
might be called u per capita, instead of
an "dvalorcm tax or levy. Let land be
taxed so much per acre, regardless of
quality. Animals, vehicles, and all else
the same way. This at first view seems
to be unjust, simply because we have
been accustomed to the alvalorem sys-
tenn, but after investigation it will prove
itself the fairest and most equitable sys-
tenn of taxation.
do not in simple newspaper COM
munication propose to frame q tax bill,
but will at venture give you the basis
of one, easily to be perfected, just to all,
| oppressive to none, economical in its ex-
execution, and sure to raise all the reve-
hue called for.
South Carolina measures about 81 900
square miles, or q, 100000 acres. To be
within bounds would compute 10000
600 acres as being taxable. Upon each
Of these acres would levy a tax of four
cents. Then taking tho list of taxable
property as heretofore issued0by the Leg
islature and assessed by the Auditor, 1
would attach per capita tax, until l
reached "bonds not exempt" stocks held
by corporations, &C., out Of the State,
and railroad property, and upon these l
would levy ten dollars on every thousand
dollars so invested upon the gross an
nual sales Of all merchandise | would
levy one dollar on every thousand dol
lars worth sold. | would tax all mort.
cages on real estate the amount the tax
upon said real estate would amount to al
four cents per acre, and exempt the
mortgaged real estate. | would not tax
VILLAGE. iOwn or city real estate for county
or Stats purposes, but simply for NUM-
cipal purposes, AMI require them to keeE
their side walks, streets, public grounds
&c, in "applc pie crder."
Now let us look Mt this mater as if We
were framing a tax bill and had beer
told by the proper authorities what
amount Of money had to be raised an
nually by taxation.
The mptroller-General's repor
slows that the annual State tax is st
nearly $425, 900, that we may settle upor
that amount. In the same way l arrive
at the total school, county and poll tax
and aggregate them rs 81 ,250, 900. These
two combined amounts to Sl,G75,000 q
! tho animal amount of taxes paid bV tl(