The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1883-07-06
THE TAX EXEMPTION ACT.
SpARTANBuRa, May 9th,

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to my views OH the subject Of cxenipting
certain manufacturing properties from tax
alton, through the press. AS l had the
honor, at the last session Of the legislature
to introduce bill for the repeal of the law
which now cxenipts these properties from
taxation, it is thought proper that | should
defend my action in tho matter. Whilst
would be willing to leave the question to
be determined by the good sense of the
people cf the county and State, it may net
--.-.--...-.-Ani-sAnaa-nfthe the AZ,
guments which may have occurred to 6fc.s
This is more than an economic question:
This exemption law, as l understand it, is
a bold aud dangerous violation of some ot
the vital principles of republican govern
ment, rs declared in the fundamental law
of the land. When it was passed by a rad.
ical Legislature in 1873, the constitutional
difficulty Was suggested, and with that un>
scrupulous ingenuity for which some Of the
members of that 5ody were distinguished,
they proposed an evasion, which would
be ridiculous if it had not been for
mally endorsed by body of gentlemen
who are presumed to be above resorting to
a legislative subterfuge. 1 quote from the
constitution Of South Carolina
Art. I. S. 36 "All property subject to
taxation shall be taxed in proportion to its
value. Each individual of society has q
right to be protected in the enjoyment of
life, liberty ard property, accoi ding to
standing laws. lie should, therefore, con
tribute his share to Me erpense' Of his pro
lection and give bis personal service when
necessary"
Art XII, S. 2. "Thc property of corpo.
rations now existing, or hereafter created,
shall be subject to taxation, crcept in cases
other,oise prooiacd for IN ibis Constellation. -
Art. TX. 81 "The general assembly
shall p ovide by law for a uniform and
equal rate of assessment and taxation,
and shall prescribe such regulations as shall
secure just valuation for taxation of all
property, real, personal and posscssory, ex.
cept mines and mining claims, the proceeds
OF which alana- shall sso,:axed4 ,4asd~a!soexS
cepting such property MS may be exempted
by law for municipal, educational, scientific
religious or charitable purposes"
Art. TX, S. 5. at shall be the duty of the
General Assembly to enact laws for the cx>
emption from taxation of all public schools,
colleges and institutions Of learning, all
institutions IN the nature of asy,
INNS for the intirns, deaf dumb and blind,
idtottc and INDECENT persons, all public
libraries, churches and bu,ying grounds ];
out property Of associations and societies,
although connected 0ith charitable objects
shall not be e1empt from State, county or
taDation Provided, That this
exemption shall not extend beyond the
buildings and premises actually occupied
by such schools .and colleges, institutions,
of learning, asylums, libraries, churches
and burial grounds, although connected
with charitable objects
The italics in above quotations are our
own.
1t is too plain for argument from the
above provisions of the Constitution that all
property, whether Of individuals or corpo.
rations shall be taxed, except the property
therein enumerated. What property is
exempted from taxation by the act in ques-
tiou /! This question was answered by some
of the distinguished advocates of the law,
in the General Assembly: None ,oAateeer.
These properties are taxed as tho Con-
stitution requires, and then the State re.
quires her officers to return the tax money.
1t is a donation" will not attempt TO
argue bubble like this, which would be
unworthy sophistry in one whose highest
ambition was to deceive his audience The
attempt at evasion is go palpable that the
who revised the statutes.
classes this as one of the kinds of"property
exempt from TAXATION"
5 169 of the General Statutes, is as fol,
lows
PROPERTY EXEMPT FROM TAXATION
"The following property 81 all be exempt
from taxation, TO wit (Here follow 90 sub.
divisions, most, if not all Of which are in.
cluded within tho exemptions, provided by
tho Constitution
23i. ANY person, who, since tho first Of
January, 1872, has invested, or may invest
capital in the manufacture Of oottops wooden
and paper fabrics, iron from iros ores and
agricultural implements within this State