The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1886-12-02
TIE GOVERNORS MESSAGE.
AN EXHAUSTIVE REVIEW Ur TIE
AFFAIRS OF S'rATT


The message of Governor Sheppard
was read in the General Assembly on
Wednesday tho 24th ult. Below is
given a synopsis Of its contents.
The State debt is now $6,522, lll.57,
which includes $57S, ,451.6 is yet to be
funded at fifty cents on tho dollar.
Governor Sheppard recommends that
tho time for funding, except ny SpGclnl
Act of the Legislature, be limited TO 81
October, 1889.
THE TAX LAWS.
After reviewing the tax syst, m in gen
cral, Governor Sheppard points out the
following defects:
First. "All property subject TO taxa
ton" is not assessed.
Second. GA uniform and equal rate Of
assessment and taxation" is not laid.
Third. The payment Of the taxes can
not be enforced.
After briefly con idcring the two first
topics, Governor Sheppard say:
J. now pass TO the consideration Of the
third defect i'll the present tax law-to
wit, the method of enforcement.
Very few, if any, tax titles in this State
have survived the test of Judicial invcsti-
CATION. In this particular tax titles arc
not peculiar to South Carolina. Black
well, in his admirable book on Tax Titles
says ''that out Of at least one thousand
causes of this description which have
found their way into the Appellate Courts
OF tho country. not twenty of them have
been found to be legal and regular"
The Courts hold the titlt to be the OK
ccutlon OF power, and therefore not
glll - , ]
all the conditions Of that power have
been fully complied with. That the per-
son invested with such Il power must
pursue with precision the course pre-
scrlbed by Jaw, or his act is invalid, is a
principle which has been repeatedly re-
cognizcd by tho Courts.
County Trcasurors and auditors are
generally unfamiliar with the forms and
requirements Of law incident ID the en-
torccment OF the payment OF taXcs-in
the various details that in the Judgment
OF the Courts are required-aud hence
should not be expected, much less re-
qlircd, to execute such powers.
But our people are conservative, and
have great respect for our Courts of iIls-
ticc. No land for the non payment Of
taxes should be sold except by the au-
tllorlty OF decree OF Il Court.
IhlS question was carefully considered
by commission, composed Of able and
experienced gentlemen, appointed under
"a joint resolution to provide for the
appointment OF q commission to consider
and report q plan to simplify tnC mode
Of assessing and collecting th@ taxes Of
the State and countless" approved De
ccmbor oath, 1883.
These gentlemen ''recomm ended Il
crGy taxed, and decree OF Court and sale
hereunder by an officer of the Court"
L heartily concur in the Wow expressed
by the commission, and recommend the
enactment of Il law to carry it into effect.
llardships may be experienced until our
people become familiar with tn" change,
but i'll n short time there will he very few
sales OF land for the non-puymcnt Of
taxes.
If these recommendations should re-
ccivc your approval, and you should
enact II law to make them operative, / see
no reason why the duties OF Auditor and
Treasurer Should not be performed by
the same person. This question | sub.
nit for your careful consideration and
determination.
/ am unwilling to pass by this impor-
tont subject without directing your at
tcntion to the aiAYingly large record OF
forfeited lands. tilpso lands yield, prac"
tlcnlly, no revenue to the State, and the
cnjoymcntssof them by former owners is
practically undisturbcd.
If the former owner desires to redeem,
he is permitted to do 50 by pny ing the
taxes, penalties and costs accrued, with
out reference to the claims Of cities and
towns for municipal taxes.
For this great and growing evil an
effective and vigorous remedy should be
provided. | recommend the passage Of
an Act that will authorize and empower
tho Sinking Fund Commission to obtain
possession of all such lands. In no event
should redemption be allowed, except
upon payment Of all taxes, penalties and
costs due to the State, county and mu-
nicipahty.
The report Of the Sinking Fund Com
mission gives much valuable information
upon this subject to which invite your
attention.
TILE COURTS.
No less important much less
diflicult--is the matter Of the admins
tration Of justice III the Courts of the
State.
Before and since Hamlct's Solilouuy
was written, the laws delay has been a
by-word and rcproach, source of ankle
ty and unhappincss, Il cause OF mental
distress and financial disaster, and an
obstruction to the development of the
science Of law. Rules of law and statutes
should accord with common sense, and
should result, when put in practice, in
rapid but not hasty or ill-considcrcd,
seIGlement OF forensic disputes.
:. Delay is insoparablo from, if not in.
dlspensable to, the patient and orderly
administration of justice; but when the
delay become SO serious "that the bust,
uess community hes become reluctant to
resort to the Courts to secure the en-
forcement of contracts, and men arc
driven to methods of adjustment without
the ai1 Of Courts, suspicion is aroused,
either that evil inheros in the system in
operation, or that the method OF it's ad.
ministration is defective.
Judge Kersh@w said, in addressing the
Grand Jury, at a late term of Court in
Orangeburg: 81 have frequently, in my
remarks to the Grand Juries, taken occo