The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1897-10-20
COMPTROLLER GENERAL
MAKES FINAL DECI-
SION ON SUPPLE
MENTAL SCHOOL
TAX.

The supplemental school tax, for
which provision vas made in the Goa
stitutioa and which has been discussed
frequently, hss at last been disposed of
for the present. at least by Comptroller
General Norton. Lo the last issue Of
the Independent Republic. of Horny.
Hon. Jeremiah Smith addressed an
open letter to Gen Norton 10 reference
to the extra tax, and to this letter Gen.
Norton has replied in the following
card, 10 which be discusses the extra
school tag at some length and announ-
ces his 6oal determination in the mat
ter
An article 10 your last issue over the
name of Jeremiah Smith demands
some ootice from me. Mr.. Saith has
the reputation Of fair intelligence, booor
and fairness. He was a member of the
convention which made the constitution
of South Carolina as it DOW ssaods
BE should be familiar with i.s require
ments ADD mandates 1fso. prejudices
or o;her causes have so warped bis
kno wIedge that be is not fair
Mr.. Smith says: obedience to the
constitution on bis (compsroller generaD
part. would have increased the present
school fund 10 Horny between $1,000
and $4,000 each year. 1896 aud 1897"
e.Horry lacks $4,000 of having her
constitutional rights If this is true
it results from the weakness Of sucn
members of the constitutional conven-
fiou as Mr.. Smith The idea Of Mr..
Smith was to tax the richer counties
like Charleston and Riehand, etc., so
as to give Horny $500 per aonum Of
their (the richer coun,ies) moaey. The
members from these counties we're too
sharp for Mr.. Smith, as I think the
real facts demonstrate. Mr.. Smith
now, blames the comptroller general for
bis own faults as member of the con ;
stitutional convention.
Let's see bow the facts are apd who
is to blame. Mr.. Jeremiah Smith or
the comptroller general, or who. if any
body.
If Mr. Smith will show where the
present comptroller general has failed,
in any duty whereby Horny has lost
81 500 for 1896 and 1897. | will pay
800 cash to the most needy school in
the county apd if be cannot, be pay the
$100 cash
The constitution article XI. section
6 reads: The comptroller general shall
for aforesaid three next ensuing fiscal
years, 90 the 6rss day Of each of said
years. levy such an annual tax, 90 The
taxable property Of the state as he may
determine to be necessary to make such
deficiencies. etc" Section IL of the
same article reads: ''All the net In
come to be derived from the eale OF
license for the sale Of spir!tuous, malt,
vinous aud intoxicating liquors and
beverages shall be applied annually iu
aid Of the supplementary taxes provid-
ed for 10 the sizth section of this article,
provided however. that the said supple
mentary taxes shall only be levied when
the net Income aforesaid frou the sale
or license of alcoholic liquors and bev-
erages is not sufficient to meet and
equalize the deficiency for which the
said supplementary taxes are provided" +"
Here. Ar Smith, section II With lis
proviso knocks section S toto smitber-
eens. until you know what this net in
come is. Mr.. Smith, it appears, would
have the comptroller general to consider
section 6 ouly, disregardlog Sec
ton II and its proviso entirely. Is
this sel6shuess or prejudice. Suppose
the comptroller general had disregarded
section II. article X[, aod levied tax
of three iftbs of one mill on the tax
able property of the State :? Tneo sup
pose. Mr. Smitb, that Charleston and
the other couutles taxed to meet def
ciences. had paid their taxes under
protest because illegally levied aud re-
covered mooey Where would Hoe
ry's $500 per yenr coue from then ?
Would the comptroller general have
been the cause of Horry's loss. or of
loss against niue or ten of toe county
tfeasurers The authority of the
comptroller genera! to levy this supple
mental tax for schools rest absolutely
on the facts made requisite 10 ssc:'on
y aud lis provlso.
Tue comptroller general mu,; know
that the net income therein provided
.or is sufficient to meet the Deficiencies.
would be obliged to Mr. Smith for the
correct meaning of the convection 10 this
matter. Does net income mean sin
ply the net cash paid into the state