The herald and news. [volume] (Newberry S.C.) 1903-1937, 1905-01-10
THE ANNUAL MESSAGE TO THE GENERAL ASSEMBLY

ascertaining and placing upon the tax
books all property, to exercise a rigid
supervision of tax returns, and forcing
them to require a proper listing of
property heretofore esca ping taxation
Second, by a license tax, as suggested
| by your committee; or, third, by IN
creasing the tax levy, which is undesir-
able, as : it will only place additional
burdens upon the honest taxpayer,
while the tax dodger still escapes"
In reference to the curtailment of
! expenditures, I am still of the opinion
that they cannot be materially reduced,
for the reason that the eXlgencleS ar1s-
ing from the material growth and the
Ipolitical conditions of our State are
such as will not justify any apprecl-
able decrease. It is therefore clearly
manifest that our revenue must be in
creased; and, as I have said, this can
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
lments 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
ment, and as to the machinery tor ac-
coInplshing this, beg to refer you to
! tthe.repoft CT the comptroller general
AS viii be seen by this report, the
comptroller. general believes that our
present assessment laws are Sufhclent,
if properly enforced, and suggests IN
what way they can be enforced. he
/ calls attention to an accepted fact that
property is now generally assessed be-
low it's real value, which is contrary to
the requirements of the constitution,
and adds that much personal property
is now entirely escaping taxation. This
is complex and difficult subject, and
1 commend the painstaking presenta-
ton 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 mace IN
1906; therefore, if the assessment IS TO
bel. increased, steps should now be
taken looking to that end. Should
nothing be accomplished at this ses-
sion to increase the property assess
ment, it only remains for you to in
crease the tax levy, which should ana
must be done, in order that the dignity
and integrity of the State shall be
properly maintained.
~; The income tax law is practically
disregarded throughout the State, the
only exception Of Importance being
Richland county for the past year.
;; The entire receipts from the tax go
into the State treasury for State pur-
poses, and better provision should be
made for the enforcement OF this law
alike in all counties. ,
Our present law, fixing a nominal
penalty for nonpayment of taxes WITH
in the time required by law, should be
amended, and a penalty Of ~ per
cent should Immediately attach upon
}all taxes remaining unpaid on Janu-
ary !. I recommend that the time al
lowed for the payment OF dellnquent
taxes, with penalty, be fixed at 6o Gays.
The law as it stands at present is cum
bersone and difficult to enforce, ana
is Of no practical benefit.
The law authorizes the governor, oy
and with the advice and consent or the
senate, to appoint county auditors ana
treasurers. The governor now makes
the appointment of these officers as the
result of a party primary, which prac-
tically means their selection by the
people. The auditor, in my OPINION
should be entirely free from the III
fluences of politics, and 1 recommeno
that appropriate legislation be enacIeo
prohibiting any party from placing 1hls
Office in primary.
/ Sinking F'unus.
The assets of these several funds on
Cumulative sinking fund (for reduc-
! ton and payment of South Carolina
Brown 4 IL per cent. bonds). s92t,-
248.59. Ordinary sinking fund, S64,-
109.SS, of which s2,936.73 belong to
escheats and s6l l,173.15 to the ordinary
sinking fund proper. Sinking tuna TO-
insurance of public buildings. Sl6,4'l.oz.
Statements will be found in the re-
ports Of the commissioners OF the SINK
ingffund for the year 1904, showing III
detail how these three funds are m
vested, and loaned; and now tney nave
&oeen increased during the past year.
Revenue Bond Scrip.
iOn December 10, 1904, the supreme
kSEt Of the United States afnrmed tne
decision Of the United vStaIes cfIeute
courti in the case of Lee against Foo,
inson, and declared the revenue oo,lu
scrip of the State to be VOID: OLoet
the act of March ?, 1872, Sl,S00,0Vo OF
this scrip was issued, and since the
year OF its ISSUE it's validity mas co5i-
stantly-heen before the courts. bS
this decision the State is forever re-
leved OF the liability to redeem tns
Sl'"o'''00 VI scrip OulStelII''1ttS'
d menace to her finances has been re-
moved. Had the decision been the
",her way, the State would have peen
compelled to pay this s1.S0000O.
Since December, 1901. the interests
! OF thr STATE have been represented oy
! Mr. " imam Elliott, Jr.. Of the Colum-
! bla par VINO appeared at the request
of ths, attorney generals office. Mr..
! Elliott has rendered valuable service
; TO the State. which service certainly
| deserves compensation, and I recon-
: mend tha1 ne be paid such an amount