The times and democrat. [volume] (Orangeburg, S.C.) 1881-current, 1886-12-02

Tax Laws and the Remedy-Public Insti-
tutions-The Schools and Colieges-Wise
Recommendations.
The following synopis of Governor
Sheppard's Message, which he sent to
the Legislature last week, we take
from the columns of the Columbia
Register
The debt of the State, upon report of
Comptroller, is given at S6,o92, 11l.57.
At the suggestion of the Comptroller
General the Governor calls the atten-
tion of the Assembly to the consider
able amount of fundable securities still
unfunded, amounting, when funded at
50 per cent. Of their face value, to
$2S5,OO0 of consols. In order to relieve
the Sluggishness of holders in funding
these Securities, the Governor recon-
mends the passage of An act providing
that the period in which these bonds
and certificates of stock may be render
ell and exchanged be limited to October
81, 1889, after which they shall be fund
ed only under special act OF the General
Assembly.
A careful review of the assessment
and collection of taxes is submitted to
the Assembly, with important recon-
mendations. In this connection the
Governor repeats with emphasis the
inequality and absurd valuation of pro-
pertyin the State, and also to the large
amount of property, personal and real,
which escapes all taxation whatsoever.
The provision of the Constitution re-
uuires that property should be assessed
on its actual valuation is emphasize
ed, and the Governor shows pretty con-
clusirplv how the letter and spirit OF
the Constitution is diSregaried in this
important particular, besides the large
amount Of property in the state having
no place Whatever on the tax books. TO
meet these and other tax abuses point
ed out, the Governor recommends that
Section 253 of the tax act be amended
so as to enlarge the powers and in
crease the responsibilities of the Town
ship Board of Assessors. 1t is main
tanned that discreet and intelligent per-
sons filing these Township Boards can
more readily and accurately determine
the actual value of the property in the
townships than the County Board or
the County Auditor. 1t is recommend
ed that every owner, agent or other
person whose duty it is to return pro-
perty for taxation shall make the re-
turn in person, and should in person
sign the oath required TO be made. The
Auditor should be authorized to pro-
pound any inquiries that would enable
him to obtain full and honest returns
of all property subject to taxation. The
Township Boards before entering
on the discharge of their duties,
it. is recommended, should be re-
.G,lireg in addition to the usual oaths
of oestice, to swear that they will fairly
and impartially assess the value of pro-
perty, and concluding their duties
Should further swear that according
to their knowledge, information and
belief there is no property in their
township that is omitted from assess
ment. 1t is contended that if all pro-
perty in the respective townships is
assessed at its actual value there will
be nothing for the County Boards to-
euualize. The jurisdiction of the
County Boards, it is recommended,
should be appellate only, with right OF
further appeal to the Comptroller
General. II is recommended that the
Township Boards for the services thus
rendered should he paid such Il per
diem us will compensate them for the
time spent in discharging such duties.
The State Board Of Equalization, upon
the authority of the Comptroller, the
Governor holds is an entirely lnetli-
cient body. AS to the nOn-payment OF
taxes and property forfeited therefor
the Governor calls attention to the
utterly inefficient laws now on the
statute book, and recommends here
after that this forfeiture be affected by
Il decree of court.
The Trial Justice system is reviewed
and its plain abuses pointed out. 10
relieve the case it is recommended that
there be two classes of Trial Justices,
viz, ministerial and judicial. That
ministerial justices should have the
trial of civil cases alone now within
their jurisdiction, and the power to
commit offenders for trial before the
judicial Justice or the Circuit Court rs
the case may he. That each County
should have one judicial Justice to set
at the court house, and before whom
all criminal cases without tn" JurlSdlc-
ton of the Court of Sessions should be
tried. The Governor recommends Il
recurrence to the old summary pro-
cess" jurisdiction, so as to permit the
Circuit Judges to hear and determine,
without Il jury (unless demanded by
either party under certain rcstrictions)
all civil actions ut law involving not
more than two hundred dollars, lnclud-
ing appeals in civil actions from Trial
Justice Courts. 1t is also suggested
that there should he no appeal in such
cases from the decision Of the Circuit
Court. 1t is advised that the fee bill
be revised and amended SO as to limit
the number Of days for which costs
may lie taxed for preferences 1t is
recommended that the practice Of
swearing in open court witnesses ap-
pcaring before grand jurics he dispen-
sed with, and that the foreman or fore
man pro tenn of the grand jury he
authorized, hy act. to administer such
OathS.
Attention is called to IN important
dicision of the Supreme Court OF the