The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1914-01-21
WOULD REPEAL, THE THREE MILL
TAX-PRESENT SYSTEM RELIC
RECONSTRUCTION DAYS.
DUTIES OF THE BOARD
Would Take the Place of the State
and County Boards of Assessors
Asks for Constitutional Amendment
Repeating Three Mill Tax.

- SS Slclu Ludl "Oulu CqO-1lAC lnO IsS'
returns and he makes his recommen-
dations again this year. The question
is one that affects the majority OF the
taxpayers. A summary of his recon-
mendations as taken from The State
is given herewith:
After discussing the tax system il
South Carolina, A. W.. Jones, comp
troller general, recommends to the
general assembly, in his annual re
port, that central and permanent
tax commission be created to take
the place of the State board Of equal
ization and the State board of asses
sors. The work of assessing al.
], property in the State would come un
der this commission.
The comptroller general asks that
the general assembly provide for sub
mission to the people Of an amend
ment to the constitution providing fol
a repeal of the constitutional schoo!
tax so as to leave the amount to bt
appropriated for school purposes tt
the discretion of the legislature, "as
the value of the taxable roperty anG
the school needs both vary from time
to time" >...
81 would again urge upon your
consideration the necessity of the re-
vision of the system for taxation, ano
raising the moneys necessary for the
support of the government. .
siThe increase in the public needs
for revenue and the inequality exist,
ing in the present system for meeting
them very evident.
"In 1860, it appears from the
comptroller generals report, the gen
eral taxes of the State amounted tc
little less than 100000, which wa'
sufficient to meet all of the public ex'
penses. The larger amount OF this
revenue was raised by an arbitrar!
per canita tax on slaves, which
amounted in 1858 to nearly four ant
a half times as much as the tax or,
all the lands in the State for that
year, so that the tax on lands was
very small and amounted to = mer'
fraction Of their value.
"The abolition of slavery by the wal
necessitated an entirely new system
3 of taxation for the purpose of meeting
the public needs. The total revenue
of the State from taxation for tho
fiscal year ending October 1, 1867, tho
last year before the aliens took chare
of our revenue, was S474,849, o
which about $4,000 was raised b!
taxes on real estate and the balance
by income, license and capitatior
taxes. .. .-.f
Reconstruction System.
''Our present system Of raising the
amount necessary to run the govern
ment by an ad valorem tax upon thf
value of all property in the State was
adopted by the reconstruction govern
ment established in 1868, and we have
been working under it ever since tha'
time. When the taxes so raised were
insufficient to meet the public nee
essities, together with the rapaclous
demands of those then in control o.
the administration Of our government
the needs were met by repeated bono
issues increasing the bonded indebt'
edness of the State until it became
practically bankrupt prior to the po-
litical revolution OF 1876.
after the Inauguration of Govern
or Hampton in 1877, the annual ex-
penses of the State government were
for some 20 years until 1898, KEEP;
within the amoun: Of the Starns ar
nual income.
"But in 1897 the expenditures fol-
all purposes of the State government
were $3.50, ,6O2.49, which left Surplus
of revenue from taxation IN excess ot
expenditures for that year of $1O1,'
099.S4. The growth Of the SAFE a5aHt
this time, it's increase in popnia.
ton, and other causes created an in
Grease in the public demands for i'm
svements. The extension of State
Ia rites and educational institutions
rell as the increased cost OF ad
STEERING justice contributed to thi!
t. In 1898, for instance, we hat
eight circuits judges, and three
he court judges, who then sue
~ easily disposing Of all tn
Asiness with the assistance
- Eors and the correspond
kers. Since that tim
- 81 beed our judicial ma
&ent., so that we nov
- - Judges and five su
hs, with II solicitor