The herald and news. [volume] (Newberry S.C.) 1903-1937, 1910-01-14

It becomes my duty, under the
Constitution of the State, at this,
the opening session Of your honor
able bodies for the year 1910, to
give to you such information as l
have as to the condition Of the va
rious departments Of the State and
to suggest and; recommend such leg
islation as to me seems meet and
proper. =
The year 1909 has been one OF
much prosperity in all lines. The
fields have yielded full harvests, the
manufactures have made reasonable
profts and declared dividends to the
stockholders, and all other lines of
industry show a healthy condition.
Our people have enjoyed peace and
prosperity, are contented and are
ready to go into the work Of 1910
with renewed energy and zeal.
Your duty, therefore, as the max
ers Of the law which is to govern
this great people, is more grave and
anomentous, and I beseeeh you that
you bring to the discharge Of these
duties your best thought and judg-
nent.
With these few preliminary words,
I respectfully ask your earnest and
careful consideration Of the follow
ing message:
States Finances.
During the present fiscal year, it
became necessary for the Governor,
State Treasurer and the Comptroller
General to borrow the sum Of five
hundred thousand dollars in antici-
patton Of the collection of taxes, to
pay off the interest on the State
debt, pensions for the Confederate
veterans, the other appropriations
made by you at the last session, and
to pay the expenses Of the State
government for the year. We were
fortunate in being able to borrow
this money at three per cent. through
the Palmetto National Bank of the
city Of Columbia. The notes given
for this amount are now being paid
( out of the taxes collected for the
year.
In order to place the State on a
cash basis without borrowing each
years I recommend that you levy an
extra one-half mill for the next. few
years, placing the same in the hands
! Of the Sinking Fund Commission to
be loaned to the State, until a sufi-
cient amount has been thus raised,
to do away with the necessity of
borrowing. ....
Assessment Of Property.
One Of the most difficult questions
that you will. have to deal with is
the proper assessment and equaliza-
tion Of property for taxation. The
Constitution provides that the Gen
,eral Assembly shall provide ''for a
uniform and equal rate Of assess-
ment and taxation and shall pre-
scribe regulations to secure just val
uation for property, real, personal
and possessory, except mines and
mining claims, the products Of
which alone shall be taxed.''
In my two messages to- your hon
orable bodies, the one in 1908 and
the other in 1909, I recommended the
inquisitorial plan Of assessment, and
I do not know Of a better plan than
the one thus suggested. Much prop
erty- now escapes taxation, because
it Is not visible, and much inequal-
ity exists in the EQUALIZATION of
property that is returned for taxa
tion.
Z Your earnest and careful atten-
ton should be given to this sub
jeet and some Act should be passed
that will meet the necessities of the
case. I ask your careful considera,
ton Of the report Of the Comptroll.
er-General, who has given the mat.
ter of assessment much thought and
attention.
The following is the plan hereto.
fore recommended by me as to per
sonal property:
''All property should bear its JUS
proportion Of the taxes. The ques
ton arises, How is the Auditor tx
find out what personal property tht
taxpayer has? I suggest the inquisi
torial plan. Require the County Au
ditor to publicly administer to TIT
taxpayer an cath requiring him tx