The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1899-03-29
The Question Of
Tax Exemption.
TIE SUPREME COURT DE.
CISION FAR REACHING
IN ITS EFFECTS.

ADe B3Ltcf uaS O6Su u y oCsoso eoAS, ~
where it Will end Is interesting, as there
have been great many tax exemptions
granted prior to the new Constitution,
and it is held that they are all nall and
void.
The matter was some time ago called
10 The attention of the comptroller Gen-
sral ana be obtained an opinion from
the Attorney Generals Office relative
20 the very question of tax ez-
enptioas.. The Assistant Attorney
Generals opinion shows new
phase Of the issue 10 so far as ln
tins case the General Assembly Itself
passed an Act authorizing the exemp-
sion which is held to be contrary to the
sons.isu.ior and the General Tax Act,
requiring all property to be On the sax
books. The opinion of che Attorney
General Office reads as follows:
Hon. j.. P. Derham, Comptroller
General, Columbia, s. C.--Dear Sir:
TIE petition Of the Columbia Water
Power Company, asking fos an aba'e-
meDs Of taxes, has been considered.
From the petition it appears that the
company asks for an abateneot OF taxes
levied on che Columbia Carai, contend
;np siaas the Canal is subject only to
State saxes uader Section Il. P. .09o.
Vol. XIX, Gen. Statutes. which says :
Thas the land. the Canal and the
appnrssnances thereof. transferred to
ste said board OF srustees OF the Colum.-
bia Canal. and the bonds issued by
shem, shall be exemps from saxaslon,
exceps for State purposes that the
buildiDgs hereafter erected and the
lands hereafter acquired shall pc taxa
Sic, nni.ss they are exempted under the
general tax Law Of the State. :
By virsae Of this section they ask
an sbasemen, of all taxes. except the
STATE tax, on an assessment Of $40, 900
she total levy being IA IL mills. tthe
S,sse leyy is 5 mills. the difference
;of s. 2 mills amounting to $3.50, for
-, -
which an abatement is asked under the
shove section. The petitioner would
Be entitled SO the abatement asked for
were is not that the Act quoted is
clearly Unconstitutional, being 10
consrayension Of Seetion ], Article *,
of the Constitution Of 1868, which
reads
.sfhe General Assembly shall
orovide by Law for . uniform and
equal rate of assessment and taxation,
and shall prescribe such regulations as
saeuse juss .aluasion Cor taxation OF
ali property, real, personal and possess
ory, except mines aad mining claims.
she proceeds OF which alone shall be
taxed. and also exemptiog suoh
,propersy as may be exempted By laW
10. municipal. edusssionsl, literary,
ssisnsi6e, religions or charitable puf
pesss.
Taken IN connecsion with Section
Article TX. of the Constitution OF
1868, which reads: "That the
corporate authorities OF coenties, town
ships, school districts. cities, towns and
villages Esy be vested With power to
assess aud collect saxes for corporate
Dusposes, such taxes to be uniform io
respect to persons and property within
;he Jurisdiction of the body imposing
xse same which is incorporated'in
Session 5 Article <. of the Constitution
of 1895, shows that the General
Assembly 10 attempting TO exempt
certain property fron part OF the
zspersl tax levied violated the coosti-
sntiopai provision "shst taxes be uni-
form 10 respect to persons aud
property. (Suprs.)
Il IS not consanded that this property
falls within any Of the constitutional
exemptions quoted above in Section /,
Arsicle TX, Constitution Of 1868, bat
pstisioner relies solely on the Act above
quoted. Section II. page l.e95, Vol
nme XIX. General Statues. From my
view this Act is uuconstituslonai and.
therefore. nugasory hence the petition
sbould be refused, aud the property
subject to the same assessment and
tax levy as all other property not COO.
stitusiopally exempt Yours respect.
fully. q. x. Gun.er, Jr.
Assistant Attorney General.
Another phase of the mater ought
90 be looked at. Certain communities
enter into contract, so to speak, that
will exempt certain corporations from
saxatioo if they locate at certain point,
AID it would appear, when such con.
tract is entered ioso 10 good faith, that
the nuuieipal;sy ough: to carry out its
part OF the contract. even If it has
10 pay the money out OF it's treasury
The decisions snd the new Constitution
viii put decided damper 90 exemptions
from saxasion. and the tendency now is
to get everything il the shape of