The county record. [volume] (Kingstree, S.C.) 1885-1975, 1897-09-30
A POLL TAX PROBLEM.
Affects DeIinquents Throughout the
State,
GENERAL NORPON'S OPINION.
Refusal to Pay is Not a Mfsdemeanor
and Not Punishable by Imprison-
Ment-What He Says.

There are 700 delinquent poll tax
overs in Richland county, and in the
last day or two some trouble as to the
magistrates powers in collecting the
tax has arisen. Comptroller General
Norton has been consulted and has
given his opinion. The same trouble
that exists here obtains in every other
county of the State. General Norton
says:
"The confusion which has arisen In
Richiand county over the collection OF
delinquent poll taxes is but natural
when the methods heretofore IN use are,
remembered.
1T should be known that each an
nual session of the general assembly
makes specific leyies Tor each specinc
purpose, State, county and schools. IN
cluding poll taxes, and provides specln-
cally how these specific taxes are TO De
collected and applied. 81!
Zach session of the general assem-
bly, since somewhere about 1885 made
the non payment of poll tax q mlsde-e
meanor, up to the session of 1896, when
this clause was left out of the supply
act. The non payment of poll tax for
1896 and 1897, accordingly, Is nota
misdemeanor and the delinquent poll
taxpayer cannot be indicted as hereto
fore for misdemeanor. 80
sit is true that in the criminal stat
utes of South Carolina, Chapter AAl,f
section 377, there will be found such
provision, but careful review OF the
statutes and this section (377) will show
that this material was taken from Acts
of 1892, page 43, and has reference TO
poll taxes of 1929 only and is OF no
force only for that specific fiscal year. ,
The Constitution, which went into
force, January 1st, 1896, made the nom
payment of poll tax to disfranch the
voter. "a
Accordingly, the General Assem-
bly of 1896, the first session under the
new Constitution, left out Of the supply
bill the clause making the non. payment
of poll tax misdemeanor, and the ses 3
sion Of 1891 did the same thing. The
results are that trial justices or magls-
trates cannot try or imprison poll tax
payers for non payment Of poll taxesfor
the fiscal years 1896 Including Noyern-
Der and December, 1S95) and 1897, %
there is no authority of law for such
action. 90
SIT is the duty of county treasurefs
to issue executions for delinquent poll
tax PAYERS as we'll as for all deliuQuept
real and personal property. When the
treasurer thus issues such executions
and delivers the same&o the sheriff. tho
sheriff can place the said executions IN
the hands of magistrates and authorlzs
them to collect the same with legal
costs thereon, This cost is 81. 90 Tor the
treasurer and such costs as the law al
lows the sheriff in ell matters of execu-
tions for taxes. In other words, there
is no legal difference between the en-
forcement of an execution for the col
lection of poll tax and for real and
personal property 80 far as costs are
concerned, and the issuing, returning
and settling far same. The penalty Tor
the payment Of poll taxes now %
acknowledgements delinquent cam
not legally vote. .4..A
"In Rlchland county the treasurer
has issued the executions, as We learn,
and he or the sherlffs gave to the mag
istrates list of those executions which
they have been collecting with legal
costs. No warrants have been issued,
as we learn, but executions issued -
above and costs followed legally.
"Any delinquent poll taxpayer Tor
1s94-95 and previous years can bs IN
dicted ior non. payment OF pom rax, pus
not for 1896 and 1897.
"The decision Of the supreme court,
1897 in reference to treasurers' costs OF
81. 90 apply only where warrant has is
sued on affidavit Of treasurer, but does
not affect cases of executions issned by
treasurer for non payment OF poll tax.
''Under the acts Of 1896 and 1897 war.
rants cannot be issued by magistrates,
but executions can be issued by county
treasurers; therefore this decision OF
the supreme court does not affect or
concern the issuing Of executions OF
,osts to treasurers or sherlHs therefor.
,>, 1on rvuTryurs " 4