The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1897-09-29
Poll Tax Problem.
Affects DeiDquents Through
out the State.

There are 1UU dehnqueDt poa tax
overs in Ricbland county. and in
the last day or two some trouble as
TO the magistrates powers 10 collect
ing the tax has arisen Comptroller
General Norton has been consulted
and has given his opinion. The
same tronble that exists here obtains
in every other county of the State
Yesterday General Norton said:
tsThe confusion which has arisen
in RicAland county over the collec
ton Of delinquent poll taxes is but
natural when the methods heretofore
ID use arg rem embered.
s.It should be known that each
annual session of the general assem-
bly, makes specific levies for each
specific purpose, State. county and
schools, including poll taxes, and
provides specifically how these speci-
fc taxes are to be collected and ap-
piled.
each session of the general assem-
bly, since somewhere about 1885
made the non payment of poll tax q
misdemeanor. up to the session of
1896. when this clause was left out
Of the supply act. The non payment
of poll tax for 1895 96 aud 1897,
accordingly. is not a misdemeanor
and the delinquent poll taxpayer can
not be indicted as heretofore for mis-
demeanor.
ssIt is true that in the criminal
statutes of South Carolina, Chapter
XXI section 377. there will be
found such provision, but careful
review Of the statutes and this Sec
ton (377) will show that this mate
nal was taken from Acts of 1892,
page 43. aud has reference to poll
taxes of 1892 SO only and is of force
only for that specific fiscal year. The
Constitution which went into force
Jan 1. 1886, made the non payment
Of poll tax to disfranchise the voter.
Accordingly. the general assem-
bly, OF 1886, the first session under
the new Constitution, left out of the
supply bill the clause making the
non payment of poll tax misde
meanor, and the session of 1897 did
the same thing The results are
that trial iustices or magistrates can.
not try or imprison poll tax payers
for NON payment of poll taxes for the
fiscal years 1896 {incinding Novem-
Der and December, 1880 and 1897
as there ia no authority of law for
such action.
at is the duty of county treasur-
ers to Issue executions for delinquent
poll tax payers as we'll as for all
delinquent real and personal pro-
perty. When the treasurer thus
Issues such executions and delivers
the same to the sheriff, the sheriff
can place the said executions IN the
hands of magistrates and authorize
tbem TO collect the same with legal
costs thereon This cost is $1.00
for the treasurer and such costs as
the law allows the sheriff in all mat
ters of executions for taxes. In
other words, there is no legal differ
ence between the enforcement of an
execution for the collection of a poll
tax and for real and personal pro.
perty so far as costs are concerned,
and the issuing, returning and set
ting for same. The penalty for the
non payment of poll taxes now is
disfranchisement-the delinquent can
not legally vote
ain Richland county the treasurer
has issued the executions, as we
learn. and he or the sheriff gave to
the magistrates list of these execu-
tions which they have been collect
ing with legal costs No warrants
have been issued, as we learn. bet
executions issued as above and costs
followed legally.
"Any delinquent poll tax payer for
1894 95-and previous years can be
indicted for non payment of poll tax.
but not for 1896 and 1897
'sThe decision of the supreme
court. 1897. in reference to treasures
costs of 81 90 apply only where war
rant has issued ON affidavit of treas
urer, but does not affect cases of ex-
ecutions issued by treasurer for non
payment of poll tax.
"Under the acts of 1896 and 1897.
warrants cannot be issued by issued
by magistrates. but executions can
be issued by county treaeurs; there
fore this decision of the supreme
court does not affect or CONCERN the
issing of executions or costs to treas
urers or sherifs therefor The
State.