The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1895-09-24
FINANCE AND TAXATION.

The Report of the Committee or
this Important Feature Of the,Con
stitutiOn.
Mr.. w. ID. Evans, chairman of the
committee on finance and taxation, pre-
sented the following report on the res
olutlons referred to his committee
onthese subjects, embracing the whole
into an article of the constitution
Section l. The General Assembly
shall provide by law for a uniform and
equal vote of assessment and taxation,
and shall prescribe such regulations
as shall secure a just valuation for
taxation OF all property, real, personal
and possessory, except minee and
mining claims. the proceeds of which
alone shall be taxed; and also such
property as may be exempted by law
for municipal, educational, literary,
scientific, religious or charitable pur-
:. poses: provided, however, that the
General Assembly may impose a CAPT
tation tax upon such dome site animals
as, from their nature and habits, are
destructive, OF other property: and
provided further that the General AS
sembly may provide for a tax on in
comes. a..
Sec. 2. The General Assembly shall
provide for the annual collection OF a
poll tax of n dollar from every male
inhabitant of this State who Is Over 81
years, which shall be used exclusively
for common school purposes in the
county where it is collected, and shall
also provide for the annual collection
cf q tax OF not les han two mills on
every dollar of taxable property in
this State, which shall also be Used
exclusively for common school pur-
poses In the county where collected;
and the common school fund, except
that raised by special enactment, shall
be apportioned according TO the scholas-
astic population, as may be provided
for by law Provided, that at no time
shall the General Assembly appro-
PIRATE for the support Of institutions
OF higher education u sum not exceed
ing one.sixth OF the amount raised
from the poll tax and constitutional
tax for common schools.
Sec. 3. The General Assembly shall
provided or an annual ak sufficient to
uefray the estimated expenses of the
State for each year; and whenever it
shal happen that such ordinary ex-
penses OF the State for any year shall
exceed the income of the State for
such year the General Assembly shall
provide for levying @ tax for the en-
suing year sufficient with other sources
-afincome, to pay the deficiency of the |
preceding year, together with the es.
ttmated expenses OF the ensuing year.
Sec. 4. No az shall be levied except
in pursuance OF q law which shall dis. |
tinctly state the object OF the same {;
to which object such a shall be APP
piled.
Sec. 5. 1t shall be the duty of the
General Assembly % enact laws fer
the exemption from taxation OF all
county, township and municipal pro-
perty used exclusive y for public pur-
poses and not priva,e gain, and OF all
public 81 hools, co leges and institu-
lions of |, arning, all charitable institu-
tinns in IN, nature of a%sylumns for the
infirm, dee and dumb, blind, idiotic
and lpdigeHl persons, except where the
profits of the Institutions are applied TO
private uses, all public libraries,
Churches and burying grounds, but
properties of ass ociation and societies,
although connected with charitable
objects, shall not be exempt from State,
county or municipal taxation: Provid-
ed, That this exemption shall not ex-
lend beyond the buildings and premises
actually occupied by such schools, coll
institutions of learning, asylums,
libraries, churches and burial grounds,
although connected with charitable (,
Sec. o. The corporate authorities Of