The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1902-11-26
THE NEW ACT
Relating to the Collection Of Taxes
Full Of Complications,
WHY IT PUZZLES OFFICIALS.

Task Upon the County Audi
TOYS and TreasurerS. The
Troubles indicated.
The effort made by the legislature
at lis last session to pass a law that
would cure tie curse Of the annual en-
tension Of the time for the payment
! Of taxes in the State seems tn have
! brought about Implications that are
worrying the State officers conSidera-
biz. Not only are these complications
causing trouble for the State officers,
but the county officials charged with
the collection or taxes arc put in a
rather difficult position for the books
they have do not contain proper spaces
for running cut the different columns
OF figures neccsSitat6d oy the terms Of
the act. They are in a Quandary as to
how to proceed. Already the Colum-
bia State has quoted from several let
ters received from county auditors and
treasurers by the Governor in regard
to the matter. Friday two more came
which are CT more than ordinary in
terest.
The first is addressed to the Cover
nor and the comptroller general and
is signed by the treasurer and auditor
Of Marlboro Count, Messrs. J. II.
Thomas and f. S. Carlisle. These Of
ticerS say:
The last general assembly on the
26th day Of February, 1902, passed act
No. 525. page GIL OF acts of general
assembly of 1902. The county auditor
is puzzled to know how to comply with
the act as the duplicates are not so
arranged that there is space for the
adding Of these percentages, and it
will take more or less time to make
up new ones and entail more expense
on the county for new books; besides
this act conflicts with the act requir-
ing the auditor to take returns OF
property from the first of January to
the goth Of February:
In view Of the above facts we write
70 ask that you extend the time for
payment of taxes without penalty un-
til the 1St Of March, and let be added
the ! per cent, on ali unpaid taxes at
that date. We believe that a large
part Of the taxes will be allowed to
stay unpaid until that date under the
new law. as many parties willing to
pay the per cent, and have the use
of their tax money for the two
months.
believing that this arrangement
will prevent confusion and make 1t
unnecessary for the auditors to do a
great deal Of impracticable work, we
trust that you will be in favor of the
extension"
The other is from County Auditor
T. NJ. McMichael OF Orangeburg coun-
ty and is published in full for it deals
with matters that the legislature will
doubtless have to fully consider when
it assemblies, and points out the COM
plications referred to. Mr. McMichael
says:
The general assembly at the seS-
sion of 1902 passed an act looking. to
the discontinuance Of the practice OF
extending the time for the payment
of taxes. Lam in full sympathy with
the intent Of the said law, being
fully convinced of the unwiSdom OF
tax extensions, but the act in queS-
tiOn has vital defects which tend to
nullify it's good intention, and | take
the liberty of writing you for the
purpose of calling attention to these
defects and offering some suggestions
towards obyiating them.
The said act provides penalty of
per cent, on all taxes not paid by
Jan. l. and an additional per cent.
on February !, and per cent. on and
after March l. The act is cumber-
some and complicated in it operations
and would give very unsatisfactory re-
suits for the following reasons; SO
small penalty as l per cent. is an en-
couragement and inducement to small
taxpayers to hold off the payment OF
their taxes, and if this law is put in
operation it will very greatly increase
the number of delinquent taxpayers,
and correspondingly decrease the
money available for governmental
purposes.
Again, the graduated increase OF
penalty involves the making up OF
three penalty books instead OF one as
heretofore and will tend to cornplicate
and confuse the accounts with the
treasurcrs, and will make it almost
| impossible to obtain accurate balances
in making up the annual settlements.
Furthermore, the making up of these
several penalty books during the time
of taking returns for the ensuing year,
imposes a task upon the auditors
which is well nigh a physical imposSl-
bility. BY the time the first penalty
book could be made up the month OF
January would be far spent, and the
same would be true as to February
and March.
Having pointed out the foregoing
objections, | now proceed to suggest
what appears to me to be a better
plan. III the first place deem it ad-
risable to extend the time for pay
ment Of taxes Of 1902 until March !,
1903. and in the mean time have the
legislature enact law along the fol-
lowing lines: Let the time for pay
ment of taxes expire upon Dec. 81 OF
the fiscal year for which they are
levied and let fixed penalty (say 10
per cent? attach Immediately. Let
this tax and penalty be held in the
treasurer's office subject to the ta2pay-
ers call for TO days without any fur
ther extra charge after which II still
unpaid, let the treasurer's costs be at
tached and execution issued for its
collection.
The real hardship upon i delin-
qucnt taxpayer is not the penalty
| H., h,1t