The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1914-01-21
TAX REFORMS URGED.
COMPTROLLER GENERAL JONES
SUBMITS ANNUAL REPORT.
Would Abolish 3-Mill School Tx and
Create state Tax COnmission-Pres-
cnt Mode of Taxation Antiquated
lie Says.

creation of a tax commission of five
and equalization of taxes, which
would replace the State board Of as
SCISSORS and the State board of equal
ization, are recommended by Comp
troller General Jones in his report to
the General Assembly. Pointing out
the need of reformation i'm the tax
system, he says in part
'In 1860 it appears from the Comp
troller Generals report that the taxes
of the State amounted to little less
than 100000, which was sufficient to
meet all public expenses. A large
amount of this revenue was raised by
arbitrary per capita tax on slaves,
which amounted, in 1853. to nearly
four and a half times as much as the
taxes of the land i'm the State for
that year. so that the tax on land was
very small and amounted to a small
fraction of their value.
THE abolition Of slavery by the
war necessitated an entirely new sys-
tenn OF taxation for the public need.
The total revenue of the State from
taxation for the fiscal year ending
October l, 1867, the last year before
the aliens took charge of our revenue,
was $47a.S49. Of which about $780,
900 was raised by taxes on real estate,
and the balance by income, license
and capitation taxes.
Our present system Of raising the
amount necessary to run the govern
ment by an al valorem tax on the
value of all property in the State was
adopted by the Reconstruction Gov
ernment. established i'm 1SGS, and we
have been working under it ever since.
When the taxes so raised were insufn-
cient TO the public necessity, together
with the rapacious demand of those in
control Of the administration OF our
government. the needs were met by
repeated bond issues. increasing the
bonded Indebtedness of the State until
1t became practically bankrupt prior
to the political revolution of 1876.
After the Inauguration of Governor
Hampton in 1877 the annual expenses
of the State government were, for
some twenty years, until 1898, kept
within the amount of the States an
nual income.
But in 1897 the expenditures for
all purposes of the state government
were s9S0.602.49. which left q surplus
of revenue from taxation, in excess of
expenditures of S1G1,O99.S4. The
growth of the State about this time.
its increase in population and from
other causes created an increase in
the public demand for improvements.
The extension of state charities ana
educational institutions, as we'll as the
increased cost Of administering JUS
tice, contributed to this result.
I'm 1898, for instance. we had only
eight circuit judges and three Su-
premc Court judges, who succeeded
i'm easily dispOsing OF all the judicial
business. with the assistance of eight
solicitors and the corresponding court
officers Since that time we have in
creased our judicial machinery so per
cult judges and five Supreme Court
judges, with twelve solicitors, and q
corresponding increase OF other court
officers. besides innumerable special
judges appointed from time to time.
THE expenses OF the state Hospital
for the Insane have increased from
about s1O0,O 900 in 1897 to about $2OO,-
600 i'm 1913. Appropriation for educa-
tional purposes has incre ased i'm some
what the same proportion. SO that
you appreciated in 1913 $1,S57,117.01
and are asked to Appropriate at the
present session of your body a round
sum of about S2.5O0.OOO to cover the
states expenses, while only 100000
was necessary for this purpose I'm
1860 and less than $1,000, 900 in 1897.
Now, these annual expenses are
not going To be reduced and they must
continue to increase with the growth
of the state.
These figures show the necessity OF
your devising "a practical system by
which this revenue can be equitably
raised So that taxpayers and each dol
lar of property shall bear its just
share of the burden and no moro.
THE inequalities Of the present are
so well established that il is unncc-
essary To detail them. No equitable
system can be devised unless YOU as
certain the actual value of all prop
crty to be taxed. 1t is impossible to
secure an assessment Of the exact val
uc. thus it can be secured approx
mately.