The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1897-09-29
A POLL TAX PROBLEM.
4 Refusal TO Pay it not Punishable by I'm
priscnm snt.

priscnm ent.
There ere 7C0 delir ouent poll tax
overs in R:chland county, snd in the
lAst day ortwo some trouble as to the
magistrate S powers IN collecting the
tax has arisen. Comptroller General
Norton has been consulted ard has
given his opinion. The same trouble
that exists here obtains in every other
county OF the State. Ger e'al Norton
;said:
The confusion which has arisen in
Rjchlard county ever the collection
Of delinq1ent poll taxes IS but natu-
raj when the methods heretofore IN
use are remembe
1T should be known that each ao-
nual session of the gerersl assembly
makes specific purpose, S!ate. county
and schools, Including poll taxes, and
provides specifically how these specific
taxes are to be collected and applied.
Each session of the general assem-
bly since somewhere about 1885 made
the non payment of poll tax e misde.
msanor, u 10 the session OF 1896,
when this clause was left out Of the
supply act. TIE non payment OF oll
tax for 1895 96 and 1897, accordingly,
is not misdemeanor and The delin-
ouen: poll tax payer cannot be in
dicted as heretofore for misdemeaLor.
ut is true thatin the criminal statutes
of South Carolina, Chapter AAl.,
section 377, there will BE- found su,h
provision, bu! a careful review OF
the statutes and this section (377) will
show that this material was taken
from Acts of 1892, page 43, and las
reference to poll taxes OF 1892 93 Only
and is of force only for that specific
fiscal year. The Constitution, which
went into force Jan. /, 1896, made the
non payment OF poll tax 10 disfran-
chise the voter.
According gly, the general assembly
of 1895, the first session under the new
Constitution, left out OF the supply
bill the clause making the non. pay.
ment of poll tax misdemeanor, and
the session of 1897 did the same thing.
The results are that trial justices or
magistrates cannot try or imprlson
poll tax payers for ron-payment OF
poll taxes for the fiscal years 1895
Gncluding November and December.
lS95) and 1897, as there is no authorl-
ty of Law for such action.
1T is the duty Of ulty treasurers
to issue executions for delinG zen! poll
tax payers as well as for all delinquent
real and personal property. When
the treasurer thus issues SUCH execI-
lions and delivers tie same TO the sher-
if, the esheriff can place said executions
in the hands of magistrates and author,
IL: them to collect the same with le.
gal cost thereon. The cost is 81 90 for
the treasurer and such costs as the law
allows the sheriff in all matters OF
exc cution for taxes. In ether words,
there is 40 legal difference between
the enforcement of an execution for
the collection of a poll tax and for
real and personal property so far as
costs are Concerned. and the issuing,
returning and setting for same. The
penalty for the non payment Of poll
taxes now is disfranchisement-the
Delinquent cannot legally vote.
In Richland county the treasurer
has issued the executions, as we learn,
and he or the sheriff gave the magis
trstes list of these executions which
they have been Collecting with legal
COSTS. No warrants I've been issued,
as we learn, but executions issued as
above and costs folio wed legally.
ANY delinquent poll taxpayer for
1894 95 and previous years can be in
dicted for non payment OF poll tax,
but not for 1896 and 1897.
The decision of the supreme court,
1897, in reference to treasurerS costs
of sl.00 apply only where warrant
has issued on affidavit of treasurer,
but does not affect cases of executions
issued by treasurer for non-payment
of poll.tax.
':U1der the acts of 1896 and 1897,
warrants cannot be issued by magls-
tra!es, but executions can be issued oy
county treasurers; therefore this de-
cision OF the supreme court does not
affect or concern the issuing OF execu-
tions Or costs to treasurers Or sherlfs
therefor.