The Savannah morning news. (Savannah, Ga.) 1900-current, 1902-01-15
GOV. M'SWEENEY'S MESSAGE.
TIE DIFFICULT SUBJECT OF TAx-
ALTON DISCUSSED.

oONTUE ktANG IL queer way
of 'EIuRIizing" PrOperty-He Re
peats His RecOmme ndation ON the
subject of Child LabOr-Best for
Interest eff Mill Owners as Wen
as the State That the Children
ShOuld Not he Dwarfed in Youth.
Good Roads and schools Dis
cussed.
Columbia, S. c.. Jan. 14.-The follow
ing are extracts from the message of
the Governor to the legislature:
On the subject of taxation the Gov
ernor says in part:
THE question of taxation is one of
the most important and difficult prob
lens that will confront you and one
of the most profound in political econ
omy. 1t has been a difficult problem
ever since government has been or
ganized and taxes laid. and never yet
has system been adopted which is
entirely equitable and Just and which
has not been open to fraud and evas-
ion and inequality. 1t is easy to lay
down a theory and a principle that will
be Just and equitable, but when it
comes to putting in motion the ma
chinery that will carry out in its prac-
teal operations that theory and that
will apply the principle to property, the
question becomes a veXed one and diff
cult of solution. There are counties in
the state in which some of the land is
assessed at one-third or one-half its
actual value, while other land is as
sessed at its real value. In fact, there
may be two adjoining plantations, the
one worth twice as much as the other,
and yet under our system each is as
sessed for taxation at the same price
per acre. In many cases it is the rule
to assess live stock at so much per
head, regardless of the fact that one
horse may be worth two or three times
what another is, even in the same
county. And yet this is what township
boards of assessors and the County
Board of EQUALIZATION understand as
equalizing property for taxation. This
certainly is not the purpose for which
these boards are created. And yet II
is impossible for a township board TO
meet and spend only one day going
over the returns that have been made,
and get them equalized. 1t is also as
impracticable for a county board of
equalization to meet and in one or two
days equalize the assessments upon the
property in the county. Much more
could be accomplished if the law were
amended so as to require that the
county auditor shall, after notice in
the public prints take returns In each
township, and shall not take these re-
turns except while present in the town
ship"
- ~ o,,bsoo4 oF eroo5 roads the
Governor says in part: Amy actlon
looking to the betterment of our roads
which, in your wisdom, you may see
fit to take, will be so much done to-
ward the promotion of the general
prosperity of the people. Whatever
plan YOU adopt should be efficient
economical and equitable And that
|, you should adopt some plan is patent
to every thoughtful citizen"
On the question of child labor the
Governor goes over pretty much the
same ground that was gone over dur
ing the session of the Legislature last
year. He says: Even looking at the
situation from a cold business point OF
view, il is better that we should not
have child labor In a good many IN
stances the mill owners themselves
have realized this fact, and have pro-
hibited child labor in their mills. Look
ing to the future. they know in order
to have skilled labor in the grown up
man and woman, it is necessary that
the child of the present shall not only
not be dwarfed physically and men
tally by close confinement and labor
during the tender years of youth, but
that it shall have all the advantages
offered ny the schools of the com
munity."
Relative to education the Governor
says in part: 1.-THE attendance upon
our common schools is not as large as
it should be. No child should be al
lowed to grow up to meet the high du-
ties and responsibilities of citizenship
without at least having acquired the
rudiments of a good education. And
yet many OF the children of this state
are permitted to come to the years Of
maturity without being able to read or
write, either because the child cannot
see for itself the advantages, or the
father is wilfully negligent of the well
fare of his offspring, or himself igno-
rant of the necessity of an education"
Speaking Of a soldiers home the
Governor says: '1f you ever expect to
do anything for the old soldier along
this line, now is the time. IL is action
that is needed and not talk
Relative to the dispensary the Gov
ernor, among other things, says: Dur
ing the year closing Nov. 80, there had
been 272 convictions for violation of
the dispensary law; $23, 1876 imposed as
fines, of which amount 81, 1876 was paid,
and 1877 of the convicts took the alter
native on the chain-gang. The total
cost of the constabulary for the year
y