The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1902-01-01
PAYING TAXES.
The Auditor Of orangsburg coun-
sy Opposes Extension Of Time.
Hls REASON CLEARLY. GIVEN.

/
Shall Probably Demand II.
Through Thslr Rep.
ressntafiYss.
To the Editor Of The State.
Al the coming session Of the genera
assembly the usual joint resolution viii
doubtless be offered to extend the time
for the payment Of taxes. The cry ia
made every year, whether times are
good as they we're last year, or bad as
they are poR, that the extension must
be made 70. the benefit Of the poor
| people Who cannot get the money to
pay their taxes in full. ] submit that
the fall is the best time in an agricul-
tural community for the poor people to
pay thsir obligations, and my position
is strengthened by the fact that nearly
ell obligations voluntarily assumed are
made payable at that season.
Prior to 1876 taxes Were made pay.
able in the spring and the people justly
complained that that was the most I'M
suitable time for them to pay. In
compliance with the popular desire, the
Hampton government made taxes pay.
able in the fall; and it has been 80 ever
| since, but the policy Of extension tends
| to spring time collections again.
Ny purpose in writing this article is
to show tnat the custom Of extending
the time foc tax collection is beneficial
to very few only, and is hurtful to the
public interest generally; and, further
more, to SHOW wherein the real hard
chip to the delinquent taxpayer lies,
and to suggest an effective remedy, l
read With interest the recent article By
Treasurer Campbsll Of Riohlapd county
in regard to the evil Of tax extension,
and concur heartily in what he said,
as will every one who has had any ex-
perience IN the work Of the tax depart
mont. But his argument showed
msninly the hardships that tax
extension brought to the tax
officials; an argument that "cuss
little ice" with the average legislator,
because the average voter, like Gallo,
cares for none Of these things. l p-o-
pose to go further and show that tax
extension is nurtfui to the entire peo-
pie snd thus arouse the voter and in
husnces the Legislator.
The extension Of taxes is hurHul to
the public interest because; first (as
has already Daen suggesSed) 1t COM
plicaEss a24 eoaIu5es lne Hotk OF the
coure mouse officials and cs1sss many
srrors to be made which ultimately
bring to the taxpayer nuch Vezatlon
ana less u sime snd money. Again,
the custom of extending taxes causes
people to Withhold their money from
the go7ssnmens, thus crippiing its
finances, and impairing the efficiency
Of the pubic service, and increasing
it's expensi7eness. Third the eZsen.
sion Of ssxss delays the treasurer IN
making his report Of school funds to
the county superintendent Of eduea-
ton. The county superintendent, not
knowing how much money is available,
cannot make the proper appcEtlonmens
of the fund among the various school
districts and is between the horns Of q
dilemma-either to run his district into
debt, or to close the shools before their
money is expended. This result Of tax
extension hurts more people than any
other, for there are few people in South
Carolina who are not closely interested
in the public schools, and when this
matter IS ia:!y understood by the peo-
pie, they will serve notice on the legis-
iaturs, Ghaa tax extension must stop.
Nov, as to She remedy. The Legislator
when speechifying for tax extension,
pleads the cause Of the small taxpayer.
The rich man and the big corporation
can take care Of themselves" he ssys,
but on! the small farmer and the poor
WidoR!' The truth Of the business Of
ten is that the legislator hasn't paid his
own tszss and wants extension On that
accouas. Now, with ali sympathy for
the small! taxpayer, l wish to say that
the hardship 10 him does not lie in the
small penalty (l0 psr cent } imposed by
the State on a delinquent tax; but IN
the costs and fees incident to issuing
and serving a tax execution. These
costs and fess ofrsn run small tax up
to three or four times the original en-
try, ard that is where the hardship
comes in. A slight change in the
present Law would remedy this and tax
extensions would trouble Us no more.
The last legislature reduced the penal.
ty imposed By the State from Is per
cent. 20 10 per cant. Then after ID
days the tressurer's cost (sD attaches,
and when the executions are put into
the sherlf'5 hands, his costs and mile
age asiaca also.
Nov, suggest that instead Of giving
the delinquent taxpayer only ID days
before tue costs attach, give him 6O.
DAYS in which he can pay his tax with
the addition Of only 10 per cent, after
which i tie taxes still remain unpaid,
let tax executions be issued and costs
attached. This will meet al objections.
Those whc are able to pay will do 80
before the time expires in order to save
the 10 per oaHt. Thosa who are so un-
fortunate as not to bo abla to pay in
time will be allowed so days in which
they may pay With very small PEN
atty ani tie more costly workings OF
the lsy gi!i be ussd only as last re-
sort.
These views are profered to the
thinking psop.s Of the Stste in the hops
that they will be accepted and urged
upon oGc legislators.
T. u. McMichael,
Ors1yeburg, s. O., Dec. rs, 1901.