The Union times. [volume] (Union, S.C.) 1894-1918, 1914-02-06
TAX REFORM.
Mr.. Lowndes Browning Throws Fur
ther Light on the Problem.
News & Courier.)

ed to an article headed "Tax Re-
FORM" and written by Mr.. ]. o. Nor
ton, of Conway.
The gentleman is absolutely cor
rect in his statements, but he does
not go far enough to reach the root
of the evil of our tax system. Think
ing that possibly l might be able to
throw some light on this matter,
ask space for the following:
At the session of 1905, the ways
and means committee changed the
usual form of the first section OF the
general appropriation bill to read
somewhat as follows:
On a fixed date in July, the Cover
nor, the State Treasurer and the
Comptroller General shall meet, and
with all tax returns complete, with
all appropriations made, shall fix the
number of mills to be levied upon all
the property of the State, so as to
raise a sufficient amount of revenue
70 bear the expenses of the Govern
ment .r
The committee, while not enthus-
iastically endorsing this change, did
introduce the bill in this shape; how
ever, with the understanding that if
much opposition developed, the chair.
man of the committee, the Hon. Al
lamont Moses, should move to amend
by striking out this section, and SUBJ
stiSdting the usual form, fixing the
levy for that year at s 1-2 mills. OPP
position did develop, and Mr.. Moses
very readily amended as above.
The ways and means committee of
1911 discussed this plan, and would
have made the change in the form,
had they not felt that conditions at
that time would not justify them In
urging any radical changes.
The benefit of this change would
be, that the State, instead Of annual-
ly borrowing from 100000 to $780, !
600, would be on a, cash basis. Our
indirect sources of revenue, while
gradually growing still can be esti-
mated SO accurately from year to
year, that the levy could be placed so
as to raise exactly the funds neces-
sary for the government, no more,
no less. OF course, all this applies
to the various county supply bills
with equal, if not with greater, force
than to the general appropriation
bill.
But, Mr.. Editor, no permanent re-
form of our miserable tax sysarn car
be effected as long as we have aKed
levy for school parposss..as - -
into our constitution. The organic
law of any State should deal only in
general and fundamental principles
of government. In proof of this, see
the few changes that have been made
in the constitution Of the. United
States, as compared with the many
that are submitted, at almost every
election, to the voters Of our state.
Were this constitutional 3-mill tax
abolished, and as a substitute, the
constitution declare that it shall be
the duty of the general assembly to
provide for the education of the chill
rem of the state, then it would be
comparatively easy to reform out
present tax system. Moreover, the
change would be an act of justice. for
is the duty Of the state, and not Of
the various counties, to educate the
children of the state, and we would
not then see the gross irregularities
in educational advantages now given
the children of different sections of
the state.
|. Any effort to reform the tax sys-
tenn of the state will have to be based
upon the principle that the burdens
of government should be bourne in a
just proportion to the benefits deriv-
ed therefrom. The entire effort Of
the taxing department should not be
expended in placing upon the tax
books every woolly calf or NANCY
pig, every little practically bankrupt
stock of merchandise, or every half
worn farm wagon. In other words,
our tax department should not be so
organized as to only catch, with
faithful watchfulness, the small rev.
enues that trickle through the spigot,
while the bung is left wide open, and
rich and just revenues from there do
not go into the Golfers of, the state,
but into the pockets Of private indi-
viduals and corporations.
Very respectfully, +
Lowndes Browning.
Union, S. c., January 20, 1914.
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