The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1905-01-11

ascertaining and placing upon the ia,
DOCKS all property, to exercise a rigit
supervision of tax returns, and forcine
them to require a proper listing OF
4 property heretofore escaping taxation
1 Second. by a license tax, as suggested
by your committee, or, third, by in.
creasing the tax levy, which is undesir.
burdens upon the honest taxpaye
! while the tax dndenr stiii escc ss:,''
In reference to the curtailment OF
expenditures, am still Of the opinion
that they cannot be materially reduced
for the reason that the eXigencies aris-
Ing from the. material growth and the
i political conditions Of our State are
such as will not Justify any appreci-
able decrease. 1t Is therefore clearly
manifest that our revenue must De in
creased; and, as I have said, this car
be done in one of three ways. One OF
these propositions-a license tax-has
! already been adopted, but. as has been
shown, this does not meet the require
ments Of the Situation. The other two
alternatives remain: to increase the
property assessment, or to raise the
| tax levy. =.
/ In reference to increasing the assess
i ment, ana as to the machinery for ac-
complishing this. T beg TO refer you to
/ the report OF the comptroller general
comptroller general believes that oul
1 present 6assessnent laws are SufH cient,
iif properly. enforced, and suggests In
what way they can bef enforced, He
calls attention; to ain accepted fact that
low Its real value, which Is contrary to
the requirements of the constitution
and adds that much personal property
1 is now entirely escaping taxation. This
] is complex; and difficult subject, and
t commend the painstaking presenta-
tton made By the comptroller general,
! in his comprehensive report, to your
careful and earnest consideration. You
are aware OF the fact that an assess
ment Of all property will be, made In
be increased. steps should now be
taken looking to, that end. Should
nothing be accomplished at this ses-
sion to increase the pfoperty assess
crease the tax levy, which should and
must be DONE, in order. that the dignity
and integrity OF the State shall be
! properly maintained. Z; IS. 5sl
tine income tax, law is practically
disregarded throughout the State, the
Richland county for, the past year.
The entire receipts, from the tax go
/ into the State. treasury for State; pur-
poses,g and better provision should be
alilha5iT, nj cn....t y. fl Z
& f4e u iawi hiking a nominal
penalty fforsnonpayfhent Of taxes with
in the time required by law. should be
lamended, and "a penalty OF 10 per
cent. should tmme diately attach upon
all taxes remaining unpaid on Janu-
ary i recommend that the time al
lowed for the payment Of delinquent
taxes. with penalty, be fixed at &C days,
The law as 1t. stands at present is cum.
f3rar1
Is Of no practical 5beneflt. IL .si
The law authorizes the governor, by
and with the advice and consent of the
senate, to appoint county auditors and.
the appointment OF theses officers as the
result OF a party primary, which prac-
nttcally means & their selection by the
people. The auditor, I'M my opinion,
s. 81 rom the iu-
.that appropriate legislation be enacted:
8 ITJy from pIacing this
tofiice In g primary.
Sinking E'slnus. s3is if
.s Fhe assets OF these several fund on:
cumulative sinking fund (for rednc-
ton and payment OF South Carolina;
Brown per cent & bonds). $527,-
248. 59S&s ordinary sinking fund, SSA,-
eachsats and sSi l7s. is to the ordinary.
sinking I'm fund proper 81 Sin king fund for
Insurance OF public uildings, SIG, All .82,.
g tatementa Will be fund siIss ..l,e re-
ports of fhe comniiss sioners OF the sink
ing fund fOrss the year 1904. showing In
detail how these three funds are iIi-
vested, and loaned ana how hey have,
been Increased during the past year
IteSenue Bond SersYS. Y
ss.oa 2eGsm m6erssi I. Z 1901. the asaipresaeg
iSIGg JIIIEeu IirHteSt Affirmed the
;1actsfotl he United 4 States rircuits
cOnEtss An be case OF Lee, Eainst syio1t-
tr,ss.l ard szdesia red the revenue tionda
SCH C& the $5Ss<tA "A to he void q IIfitleri
thea lts Of Mare a. u 72,S $i, 800 600 on
this anrlrs issueSl. and since thsg
year Its issue It's yyaiit itIityS has con u
stanti been before tfie court Is EyY1
this sTdecfs cfs1On he State lid; forever Nse-S
lieyes i4aS The aiah Ill ifysS TO fed eeni: the
Sl.SQv iage SCR ip ottt ttstaiiil !ag M ana
a tenacek I'd her finances has been f,e.S
mo ,eds he eision been the
other taeS 81 te would hapex BEEN
cqnpetLl s. 500; 900.
IS Since aii B the iiit tarcats
81 Sf, thsa IsaSIsa naa
hias bari Fed sat stia Te1u
OF the aft0Hpex General III III ficas 81 ff.sl
has ilu8 flfaS sefsvffsss|
fps ftaE SRA ate Tse4xtt. ctf fiaff,iyj
dsser ana IE reSosiis
rraasld he be- paid eifs an afaosii,gs