Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1912-03-01
TAX COLLECTIONS.

Although it would be difficult to
say just when the change commenced
or how long 1t has been In progress
there has come about almost COM
plete revolution in the methods Of the
people in connection with the payment
OF taxes. Most tax payments that
were formerly made in person are
now made by mail.
Previous to 1902. the statute provid-
ed that all taxes be due and payable
on or before December 81 Of each year;
but the governor had the authority
when he saw proper, to extend the tax
paying time, and as he almost invari-
ably exercised that authority there
was really no definite date by which
1t was understood that taxes must be
paid. The common practice was to
run on the people a kind Of bluff by
which they were given to understand
that there would be no tax extension,
and then when the time had expired
and practically all the little fellows
who could possibly scrape up the
amounts due had come across, there
would come a notice to the effect that
the tax time had been extended thirty,
forty or sixty days.
In the course of time the injustice
Of this practice became apparent. AL
though ostensibly the extension was
for the benefit of the small taxpayers
as a matter Of fact there was no real
benefit except to the larger taxpayers
People Of this latter class finally got
on to the fact that there was no real
danger of having to come across at
the final limit time, and deliberately
fell into the habit Of discounting the
governors extension and using their
money on up until penalty day.
Because of the general appreciation
of the unbusiness-like and unjust ma
ture Of the practice described, the gen.
eral assembly finally, In 1902, enacted
a law under which taxes were made
due and payable without penalty up
to December 81. After December 81
to January 81 a penalty Of per cent
attached. From January 81 to the last
day of February another l per cent
penalty was added, and from the last
day of February to March 15 the pen
atty was increased to per cent. Al
ter March Is executions are issued and
the sheriff takes charge.
During the first few years under
this new law, the great bulk Of the
taxes came in previous to December
81, as formerly; but after while the
/ per cent penalty began to lose Its
terrors, and an increasing number OF
taxpayers began to drift into the habit
of putting off the evil day to the last
of January, the last Of February and
even until the 18th Of March. 1t Is
nobody's business, Of course, but the
public would be surprised II there
should be published q list Of the tax
PAYERS whose taxes amount to $100
and over and who cheerfully pay the
2 per cent penalty In order to get the
continued use of their money on up to
the last of February.
In the old days the last week Of De-
cember was usually busy one In the
treasurer's office. The writer has seen
that Office crowded to the doors and
men waiting outside for their turn In
the line. He has seen the same thing
during the last days of January and
February. Under such circumstances,
too, he has known certain Of the court
house officials to make it a point to
have business out Of town." and the
common impression of the knowing
ones was that the general nature OF
that business was to escape the i'm
portunities Of taxpayers who wanted
to delegate the task Of paying their
taxes. There were then as there are
now, people who were willing for
some one else to pay for them. and
who would sometimes forget to pay
back.
But during the past dozen years or
such a matter, the crowds about the
treasurer's office on the last days OF
the tax paying months, have grown
smaller and smaller. They have not
disappeared entirely, but they are moth
ing like as large as they used to be.
The reason of 1t Is that the bulk OF the
taxes now comes through the mails.
Some of It comes in cash, some by
postoffice order, some by express or
der; but the great bulk Of 1t In checks.
But this Is not all. All of the banks
in the county have become tax recelV-
ing offices to a large extent On IN
structions from their customers the
banks procure from the treasurer
list of the amounts due, and upon or
ders the treasurer sends receipts to
the banks. which send checks In re-
turn.
The writer happened In the treasu-
rers office the other afternoon, while
that official, assisted by his clerk,
Joe Billie" was working up the mail.
Treasurer Nell would tear open the
letters, and call out the names. which
Joe Billie would hunt up In the tax
duplicate In nine cases out OF ten the
taxpayer had previously gotten the
sum of his taxes from the treasurer
and the amount inclosed. whether In
cash or In a check. would tally with