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

to my views OH the subject OF cxcmptinS
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 cxempts these properties from
taxation, it is thought proper that should
defend my action in tho matter. Whilst l
would be willing to leave the question to
be determined by the go,d sense OF the
people cf the county and State, it may MT
of the. ar.
guments which may have occurred to me. =
This is more than an economic question:
This exemption law, as | understand it, is
bold aud dangerous violation of some of
the vital principles of republican govern.
ment, MS declared in the Fundamental law
Of the land. When it was passed by 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
u,ally endorsed by body of gentlemen
who are presumed to be above resorting to
a legislative subtcrfusc. quote from the
constitution of South Carolina
Art. l. S. 36 "All property subject to
taxation shall be taxed in proportion to its
value. Each individual Of society has u
right to be protected in the enjoyment of
life, liberty ard property, according to
standing laws. lie should, therefore, con.
tribute his share to the erpcnse' Of his pro
lection and give his 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
otler,oisc provided for in Ibis Constitution.
Art. TX. S. "The general assembly
shall p ovide by law for 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.
ccpt mines and mining claims, the proceeds
of which alone shall 30 taxed ;-audea.socS.
cepting such property as 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>
empton from taxation of all public schools,
colleges and institutions Of learning, all
charitable institutions IN Tic nature OF asy>
Mms for tile intirn,, dcgf dumb and blind,
idiotic and indtycnt persons, all public
libraries, churches and Lu,ying grounds
but property Of associations and societies,
dAtOugh connected pHh charitable Objects
shaH not be cnempt from State, county or
municipat taDation Provided, That this
exemption shall not extend beyond the
buildings and promises 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 whatecer.
These properties are taxed as the Con
stitution requires, and then the State re.
quircs her officers to return the tax money.
1t is donation." | will not attempt to
argue bubble like this, which would be
unworthy sophistry in one whose highest
ambition WAS IL deceive his audience. The
attempt at evasion is so palpable that the
commissioners vino revised the statutes,
classes this as one of the kinds of"property
exempt from taxation"
S lG0 Of the General Statutes, is as fol-
lows
"PnopERTY EXEMPT FROM TAXATION"
"The following property S, all be exempt
FROM taxatioE, TO wit : Here follow % sub.
divisions, most. if not all of which are in.
cluJed within the exemptions, provided by
the Constitutior."O
23l. ANY person, who, since the first of
January, 1872, has invested, or may invest