The county record. [volume] (Kingstree, S.C.) 1885-1975, 1897-11-25
A CIRCULAR

CIRCULAR
Regarding the Making Of Returns by
the Merchants OF the State.
Comptroller General Epton has nm.
dertaken to apply the provisions of a law
on the statute books, which has been
there for q number of years, but has
never yet been enforced. It is in regard
to the returns of merchants of their
property for taxation. If the acts pro-
visions are thoroughly enforced
throughout the State the results will be
rather far-reaching.
Mr.. Epton says be is not after in
stituting radical reforms in the tax de-
psrtment; in fact, he does not entirely
approve of this section, but says that
inasmuch Is he finds the act on the
statute books, it is his duty to enforce
its provisions 30 far as he is able. He
is of the opinion that its enforcement
will relieve many merchants from herd
ships they now bear.
Here is his circular to the county au-
ditors:
DEAR SIR Your attention is direct
ed to the requirements of section 229
of the revised statutes 1893 In order
that the provisions of this section may
be complied with, yoa are requested to
at once send to this office the number
of merchants in your county. When
returns for this purpose will be fur
nished you.
This department will insist that all
merchants comply with the require
ments of this section.
You will take the necessary steps to
put this form for return in the hands
Of every merchant in your county ut the
earliest day practicable.
Yours truly,
T.. p. EPToN.
Comptroller General
The following is q copy of the section
of the act which the circular has refer
ence to:
Section e29 u77.) Any person who
shall at any place in this State, be en-
gagged in the business of buying and
selling personal property consigned to
him from any place out Of the State, or
consigned to him from any place within
the State, shall be held to be mer-
chant. and, at the same time he is re-
quired to list his other personal prop
erty, shall deliver to the auditor Of the
county in which his business is situated
q statement under his oath of the aver
age monthly value Of his personal
property, moneys and credits pertain
ing to his mercantile business, to as
certain which he shall set down the
value on hand on the 1st day Of Janu-
ary of the preceding year, or other time
of commencing business during the
year, add thereto ell purchases, when
made, at cost and the remainder shall be
theayerage on hand for that month; and
IN like manner ascertain the average val
ue for esch month, down to the 1st day
of January of the year in which the re-
turn is to be made, add together such
month values, divide the ag-
gregate by the number of months he
has been in business during the pre-
ceding year. as aforesaid, and to the
quotient add the moneys and credits on
hand the first day of January in the
year in which the return is made, and
the product Of this last addition shall
be the sum upon which he shall pay
taxes for the year in which the return
is mads: Provided, That when busi-
ness is opened after the lst day Of Jan.
uary Of the preceding year and closed
before the lst day Of January Of the
year in which the return is made, the
parties opening and closing such bust
ness shall make returns on merchan-
dise-the tine of opening and closing
such business being the times used as
the basis of the return rs established in
this section.
The new comptroller has also discov.
cred typographical error in the print.
ed copy Of the assessment act. The copy
made it appear that the time for taking
returns expires on February 12. The
error has been corrected in the follow
ing circular sent to the auditors:
DEAR SIs:-Your attention is directed
TO page 464 acts 1897, which provides
for the making OF tax returns from jan
usry to February 20 Of each year.
Yours truly.
L. 2. EPToS.
Comntroller Genera.