The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1893-11-29

It is altogether probable. and almost Ger.
tain, that while there has been some slight re-
duction In the assessments for his year. the
tax es for 1928 will be tender by the roads
on their own valuation. and we may add 10
the ahnve amounts SO 600. making total Of
about SOS, GO due for State county aud school
taxes ny these. corporations for the three
years.
AS soon as the decision was sent down; last
January In regard TO the jurisd ction OF the
Court, believing that decision would enable
us to collect all taxes due by the railroads
where The amount was less than $1,000 in any
one county. orders were issued by the Comp
troller-General 10 the Treasurers 10 issue tax
executions and place them In the hands OF
taxes Of, 1922, which had never been the
subject OF Injunction or In any wise brought
Into Court, and the Sheriffs were ordered to
promptly levy and collect the same. But the
South Carolina Railway. both In the hands OF
receivers applied TO Judge Slmonton for an
Injunction against the Sherids, and nm ord r
WAS issued for them to show cause why they
should not be attached for contempt. The
;Sherifra hom the counties OF Abbeville, An
:dersou, NeWberry and Aiken were ahus sum.
mOned, and at the saMe time an order: TO
."cease from interfering" With the properly
vital consequences. and that the State could
not afford 10 bach. down without testing the
matter as TO the Legality OF these proceedings.
the Sheriffs were instructed to hold the prop
W.
Acknowledgement in presenting the States
case. Judges Gofr and Simonton decided In
favor OF the receivers or rather OF themselves,
and decree fning the Sherlfs $500 each and
them until they paid the fines or
.purged themselves was issued. An appeal
was TAX en- 10 The Supreme Court under haocds
corpus proceedings and that Court sustained
the Court below. Having thus exhausted all
means OF redress the fines were paid, for
would not subject the States officers 10 the In
dignity and humiliation Of apologizlng for
lobeyIng her laws and endeavoring 10 do their
duty. .lss ~ s,
with the lawyers fee, 1ualring 81 900 all told,
was paid out OF the Governors contingent
fund. 5t5ssstst f.sj - .yt. .sli .-s-5...,
I propose now to discuss at some length the
Court and the CIrcnit Court. have a three
fold purpose in doing so. First: To show the
Injustice and illegality OF their decisi. MS
Second: The results that will follow. Third: {:
Iknow It Is presumption In me. whoam NOT
a lawyer, to criticise or controvert Inc decis-
Ions OF any judge; but the contention nade
here, and the arguments made TO sustain that
contention, are SO fnr-fetched, so unreasona-
Bile and SO contrary TO what ! conceive TO be
the law, that am forced to pursue this course
in spite of the criticism which Is sure to fol-
low. sffs,.
in the consideration OF this Important ques-
tion is this: 1t Is one hundred and SIX years
since the Constitution OF the United States
.n;as adopted, and one hundred and eighteen
years sftfte rtfL,n neclaration Of Independence,
when South Carolina 6ecape sovereign
State. During all this time, t''----,,.:,-., 4.
MORE yTHANA CENTURY. s>-.
the right ofa State 10 levy on and sell prop.
srty for taxes, by whomsoever held. has never
boen challenged before and the question;here
Involved has never been presented to The
United States Supreme Court. The right OF
the State to levy and collect Its taxes In Its
own way is so old, so Time honored the
right of q receiver and the power OF the Court
To protect him is SO young, so new, that the
two have never before. come In conflict. z Or
the first time then In, the history Of Ameri-
can Jurisprudence two great principles OF law,
both based on justice and equity, were face
70 face. The one ewithithe unchallenged sane
tion of centuries behind It; the other fun
bused on the supposed necessities OF new
order oH,thipgs, but more surely resting on
the love Of power, aud In this INSTANCE hav-
Ing no other foundation. One had 10 give
way: which should IL have been?
Tho right OF the Stale to levy and collect
taxes has never been disputed South Caro-
lima derived that right from the Kings OF
England. II is right Which rests at the
root OF government, aud without II govern
inent wonlu cease TO exist 1t has never been,
resisted when exercised by q sovereign ex-
cept by revolution and an appeal to arms. In
ali free governments, or COnBtitutoDal gov
ernments, the right Is exercised according TO
law, and ample provisions made for lDJus-
tice or inequality in the levying OF the taxes:
But 10 preventa s-.i