The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1897-10-20

treasury Uu Cul6 8ccoVuL, VI uUte ~
mean the income while yet in liquors
aud not cash, yet above the ordinary
expenses of the business ?
For Mr.. Smiths Information [ will
state here that the comptroller general
took the assessment of the taxable
property and school aud poll taxes
levied thereon for the fiscal year of
1895 and dsmade the required estimates
for the deficiencies, aud the levy for
1897 With the end 10 view Of instruct.
ing auditors to place the levy 90 coun-
.y duplicates On this basis toe es-
.imated deficiency for all toe counties
iu the State was about $70,0 and
being about two-6ftbs of one mill on
as assessment Of $17c, 100000.
The net income question confronted
the comptroller general for 1897. the
fiscal year uader consideration. The
state board Of control was asked for the
Information. They said it would be at
least $4,000 aud $4,000 would be
paid into the state treasury on this ac-
count during the year 1897.
These facts aud figures were submitted
to the attorney for his opinion. He ad-
vised the comptroller general that with
these conditions, under the laws and
the constitution, be could not make the
levy Nj. Smith may be better law
yer than the attorney general. The
comptroIer general does not think SO
and acted accordingly.
Nov. Mr.. Smith. there are other diff.
culties in The way Of the proper execu-
ton of your constitutional mandates.
The constitution went into effect on
January l, 1896. This same ooossitu-
too requires the levy to be made on
the first day of she fiscal year on
the taxable property of the state.
All taxes are leveied each fiscal
year on assessments made that year
Now, Mr.. Smith, did the convention
mean the assessment for the preceding
year l894-95. or those for 1896? If
1894-95. why did it not so state If
1896, don't you see it impossible T?
The assessments for no fiscal year can
be known to the comptroller general
until June 80. To use the preceding
fiscal years assessments would be to
make levy on estimated assess
ment. The constitution nowhere mer-
tisns such requirements as estimates.
The house of representatives tackled
this same question last winter, bus
dropped it without doing anything.
Mr.. Smith assumes to understand these
matters better than the house of rep
resentatives, the attorney general or
the comptroller general Mr. Smith
charges the comptroller general
of derelicsion of duties in this
matter. f must prove, pay the
500 above, or stand convicted
of putting loog lip into matters be
kuows nothing about, aod thus deceiv-
iog the people Of Horny county.
II Mr.. Smith had been the man he
would have the good people of Horny
to believe. taere could have been 40
complications in the supplementary
school tax. He would have prevented
doubts by avoiding ambiguous coudi-
tions and conflicting sections. Il Mr..
Smith was really friend to public
schools and Horny county why did he
not make system Of public schools for
the state and not for the counties, as it
nov stands /?
IF the three mills had been levied On
the taxable property Of the state aud
paid to the schools on the basis Of
scholastic poula,ion nothing would have
been heard of this supplementary
school tax
Jeremiah Smith aud men vested with
authority as he was. made sections 6
and IL, article XI. aud imposed coudi
tions therein named, are responsible to
the people for aoy failures thereby. If
Aorry has lost $500 or SIS 600 10
this supplementary school tax matter,
Jeremiah Smith who blundered as
delegate from Horny county ia Dot
watching Horry'. interest 10 the co.,
stitu.ioaal convention, is above all
others responsible therefor.
Respectfully. JAMES NORTON,
Comptroller General.
N&SD IH<