The herald and news. [volume] (Newberry S.C.) 1903-1937, 1907-04-05

J"sI lhhPosltloil u Sucll., CaXeS upon
all classes subject thereto and to
have uniform and equal rate of
taxation and assessment; whereas,
the said license tav is not so gradu-
ated and makes an unjust discrimina-
tion against the petitioner and other
domestic corporations. That the
said Act if it is to be regarded as
tax, on property and not license
and privilege tax is unconstitutional,
null and void, because it violates Sec
ton xxx of Artivle Ill Of the
state Constitution, which provides
that all taxes upon property, real
and personal, shall be laid upon the
actual value of the property taxed,
which shall be ascertained by an as
sessment, whereas this tax is laid
without an assessment Of actual value.
1t is set forth that the petitioner
pays all ad valorcm taxes levied up
on its property in the counties of
Laurens, Greenwood and Abbcvillc,
and that this tax is an additional tax,
constituting system Of double taxa
ton.
The petition goes on to state the
injury that will come upon The peti-
toner if the Act Of 1904 is enforced,
and prays that the Act be declared
unconstitutional, null and void, and
that the Comptroller General be res
trained and cnjoncd from collecting
the tax imposed by said Act.
a copy Of the petition and order
of Chief Justice Pope was served on,
Comptroller General Jones yesterday
and the papers were turned over by
him to Attorney General Lyon, who
will represent the Comptroller GEN
eral at the hearing on the 22d Of
April.
In his estimate sent to the General
Assembly this year Comptroller Gen
eral Jones stated that the state
should in 1907 derive from the cor
poration license fees the sum of $780,
600 under this act which is now at
tackled, and it was in reality expect
ed that a larger sum might be deriy-
ed. In 1906 there was secured from
this source the sum Of 500, ,29S.32, as
follows: From domestic corporations
$43, ,367.SS; foreign corporations 49,
334.56; public utility corporations
$22,595.8S.
These classes paid as follows: Do
nestle corporations, banks $3,670.41;
cotton mills $22, ,106.S9; cotton seed
oil mills $62S.03; fertilizer mills ST.
GIL; building and loan associations
$1,O90.SG; miscellaneous $14,059.9S;
back taxes $190.71, making the total
of $43,3678S. This represents the
tax Of one-half Of one mill on the to-
tai domestic corporation capitaliza-
ton of $s2,647,956.
From foreign corporations, on a
capitalization of $6,597,32S, repres-
enting property in use in this state,
there was collected the sum of $3,-
33456.
From public utility corporations
on gross receipts Of Intra-State busi-
ness of 81, ,531 ,973, the tax being three
mills, there was collected the sum oH
$22,595.SS as follows: From railroads
$l6,29S.25; express and palace car
companies $325.52; street railway
companies $2,90702; water, light and
power companies 81 ,424.GG; naviga-
tion companies $232.2S; telegraph
and telephone companies 81 ,334.3O;
total Of 22,595.SS.
The license tax act Of 1904, which
is now under fire, was drawn by a
legislative committee and was sup
posed to be invuncrable, having been
framed by some Of the best lawyers
in the state, and it is not at all GER
tain yet that the Supreme Court will
declare it void, but the corporations
are either declining to make returns
as required under its terms or are do
ing so under protest, expecting that
the Court will hold the law unconsti-
tutional.