The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1892-11-30

the sworn report of Its officers showed to be
worth $500. 900, and had been returned at $780,
600, to S240, 900. But the auditor neglected to
comply with the provisions OF the law which
required him 10 summon the parties In inter-
est and take testimony under oath. After the
books were made up, the taxes entered and
the duplicate In the hands OF the treasurer,
application was made TO n Circuit Judge for d,
nldndanlus to require the auditor 10 restore
the assessment to the original figures as pass
ed on by the equalization board, and this
writ was granted.
In the county OF Marlboro similar case oc-
curred-eXcept that In that county every re-
quirement of the statute had been met, testi-
mony taken, and the property assessed at It's
"true value in money" AZ shown by that tes-
timopy. Here again the court was appealed
to and q similar writ issued by the same
Court and that court sustained the Circuit
Judge in the exercise of the power OF issuing
summary process, the Supreme Court holding
tat our statuIes h On taXasiGn must , De Eon
tlon board had passed upon the return Of pro-
perty the Comptroller General and auditor
are debarred gga from any further action. Now
that "the auditor, at any time before the sell
tlement with the treasurer for the year." shall
have power to hunt up properly that has
And Section 26s provides how parties, who
conceive that they have been unjustly or H.
legally taxed, shall make pay ment under pro-
test and bring an action IN the Court Of Com
mon Pleas against the treasurer for recovery.
And Section 269 expressly. and In peremptory
language, forbade the Judge, in the first in
stance, TO Issue such writ, and declares what
is the only remedy under these circumstances.
That section reads as follows:
MORE LAW.
"scction 26s. There shall be no other reme-
dy in any case OF the Illegal or wrongful col
= than that herein provided; 80
and no writ. order or process Of any kind
whatsoever stay ing or preventing any officer
of the State charged with duty In the col
lection of taxes from any step or proceeding
In the collection OF any tax, whether such tax
is legally due or not. shall in any case be
granted by any court or the Judge of any
court but In all cases whatsoever the person
against whom any taxes Shall stand charged
upon the books of the county treasurer shall
be required to pay the snme In such funds
and moneys as the said county treasurer shall
be authorized to receive by the act OF The Cen
eral Assembly levying the said taxes In man.
D er and form as above provided, and there
upon shall have his remedy under the provi-
sions of the next preceding section" -
SHALL THE JUDGES INTERFERE WITH A CO.
ORDINATE BRANCH OF GOVERNMENT?
Further: Section III declares that "the COL
lection OF taxes shall not be stayed or pre-
vented by any injunction, writ or order issu.
| ed by any court or Judge thereof" Now, the
Pbere ueSS was any Inequality or Injustice in the
action OF the auditors In these Two cases. H.
is not whether the Comptroller. General has
trauscended his power, but IL Is whether the
Judges of South Carolina shall interfere with
coordinate branch Of the government, when
they are strictly prohibited by law from so
doing. II Is idle to deny the proposition
that the Comptroller-Generai, the Auditor
and the Treasurer are all "off1cers OF the
State charged with duty 10 the collection of
taxes" as set forth In Section 269 There can
be no collection until the property is assessed
and and TO TOO oauibbie and split hairs and exercise
power forbidden, upon the ground that the
Auditor ls not ''an officer charged with duty
In the collection Of taxes" Is merely trit1ing
banks had their remedy, namely, paying un-
der protest and recovering by suit and the
methods which they successfully adopted to
eyade an appeal to jury only emphasizes
nized throughout this Union, from corpora
| tions and the power Of money; and the fur
ther danger which lies In the gradual sbsOrp
| ton and usurpation of power by the judci-
ary, Stete and Federal, II Is u notorious fact
that the Gle inns set up, and exercised, unques-
toned by the judges OF the United States
Courts, and the protection thrown around
corporations by those courts. are today the
executive and legislative branches OF the
United States Government are powerless TO
resist these encroachments except by i'm.
peachment, and that is remedy SO difficult
and well nigh impossible OF successful appli-
cation that 1t Is rarely restored to. Under
the construction given to Federal Statutes by
the Federal Judges, the reserved rights or the
States are one by one being dlsaliowed; and
when plutocracy shall find Itself able TO bu
Che House of Representatives as IT. has once
bought the Presidency and the Senate, the
last nail will be driven into the coffin of
boasted American freedom. But while we
are po%erless TO resist this engine Of Federal
oppression, we can at least apply remedy TO
Its counterpart In South Carolina. What
that remedy may be is for your wisdom to de-
eide. II does not appear worth while TO make
the Ia w any palmer than it is now, though l
elsewhere advise you to declare what the law
is ,.,i..