The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1892-12-01

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dents OF both sexes, Is reported as doing
most excellent work.
THE ASSESSMENT OF PROPERTY.
The subject Of tfe assessment of
property for taxation and tie collection
OF taxes is most exhaustiveiy considered
by his excellency. He reviews very
fully the litigation In the bank cases
and the railroad cases, and cities the
laws bearing thereon. He further says:
Every government claims, and must
have, certain and speedy method Of
collecting taxes. In An absolute mon
archy 1t is very simple process, and
people; and, therefore, in cOnStitu-
tlonal government there is an attempt
to balance the prerOgatiye of the SOW
ereiRn and the right Of the taxpayer.
The Board of Equalization and Assess.
ment directly represent the individual
taxpayer; the officers elected by the
people represent the State. When the
assessment of property Is too high the
Board of Assessors can reduce 1t. This
is the safeguard Of the taxpayer. In
Section 239 the cOrrelative right is gi ven
the State to increase when the assess
ment is too low, and this not upon the
personal knowledge or subject to the
Whim of the Auditor, but upon sworn
testimony. The tax Acts must be con-
strued as 4 whole and as forming q sys.
tenn designed to secure uniformity and
equality and affording equal protection
to sovereign and subject. You cannot.
without tdtsarranging its nicelybalanced
machinery, grant the taxpayer reme-
dy when the assessment is too high and
deny the correlative relief to the State
when it is too low. Yet this is exactly
what the decision Of the Supreme
Court has done.
"Very few men, ,hO wever, believe that
any private citizen would have received
the consideration given the banks; and
though l stand ready to accord all cor
porations equality before the law, can
not remain silent while the laws are
trampled under foot and see them ac-
corded privileges which a private citi-
zen feels he cannot obtain"
The Governor recommends that the
Legislature at least make the tax laws
so plain that there will be no need for
Judicial construction, and no pretext
stop the collection of revenue and thus
clog the work of government.
PROHIBITION.
The Governor devotes much space to
the matter of prohibition. He recites
the numerous instances OF its failure,
because public sentiment does not sus.
tain the law itself or the officers In en-
forcing 1t. He gives table showing
that in most towns the public revenue
j. derived chiefly from liquor licenses.
He repeats the opinion, expressed in
his last annual message. that all money
derived from this source should 20 into
the County and State treasures, while
leaving the question as to the issuing
of licenses to vote of the municipality
just as it is now. He calls attention to
the fact that "the absolute refusal to
license the sale OF liquor will cause an
increase in the taxes of the counties
amounting to One-half mill; and 1t may
as we'll be understood now that unless
The prOhibitiOnists themselves organize
some detective agency to take out war
rants and prosecute those who break
the Jaw, the State itself will have to
provide something Of the kind or the
law will be dead letter. All this will
increase taxes, and taxpayers had just
as weal understand 1t. II the promis.
cuous and improper use of liquor can
be stopped there Will be reduction in
the number OF crimes committed and q
decrease in the Court expenses.
Another danger, which we cannot
be blind to, will he the probability Of q
desperate political struggle between the
prohibiti0niats and the anti-prohibi-
tionists two years hence, with an ap-
peal to the negro as the balance Of
power; for In every town and county
where this question has been fought out
at the polls, that has been the effect.
and when applied to the State we may
look for like result
Having thus discharged my duty
frankly and without bias, and presented
the question as it appears to me. | leave
1t with you, and will cheerfully approve
any law you may enact"
Reference is made to the organization
OF so.called social clubs" designed to
evade the law touching the sale Of IL.
quor. The complaints Of the sale OF
liquor on Sunday ut Hamburg are
stated, and the repeal Of the charter Of
that town Is recommended.
AGRICULTURAL HALL.
The circumstances Of the sale, or at
tempted sale, of Agricultural Hall are
set forth in full. On this subject the
Governor concludes:
"Whatever may BIZ the results Of this
suit to me personally, / am confident
that the Court and jury will not award
to these cOnspirators possession of
property that belongs to the State, and
of which l am not, and have never
been, In possession, or force the State
to engage in tedious and Vexatious
controversy In the United States Court
To test the validity of the Revenue
Bond Scrip The State is not party
to this suit, and cannot be made a par
ty to any suit without its consent, and
the 'Revenna Bond Scrip has been
passed upon by our own court, which
declared Invalid this debt created by
tha infamous Radical government in
South Carolina"
THE DIRECT TAX.
A full statement Is made of the con.
troversy over the fees OF lawyers in the
direct tax caseB. He recommends that
the Legislature authorize him 70 de-
maDd OF the Master In Charleston The
names Of and the amounts due to the
parties thus situated, that I NAV pay
them what Is due without awaiting the
issue OF the trivial appeal to the United
States Supreme Court.
PENSIONS.
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