The Lancaster news. [volume] (Lancaster, S.C.) 1905-current, 1915-01-19

tions than to revenue. We must in
crease our revenue or decrease our
expenditures in order to stop the
ever-growing deficiency. The ports
of the departments reveal the fact
that there is now n large accumulat-
cd deficiency that must be provided
for, Assessments are now unequal
and unjust. Much property escapes
taxation; different classes of proper
~ ara assessed at different percen-
tages OF their value. Increased expen-
ditures for educational and chari-
table institutions, as we'll as increas-
I'd expenses in the judicial depart
ment, necessitates the devising OF
progressive and more modern me-
thods of raising revenue. i would
therefore recommend that tax COM
mission be created to examine into
this subject and suggest bill en-
] bodying a plan Of revision Of our tax
laws. In order to acquAint this COM
mission with existing conditions the
duties now imposed upon the Stat.
Board of Equalization and the State
Board OF Assessors. should be dev-
olved upon it. Supervision of the en-
forcement Of existing tax laws should
he given. temporarily at least. to this
commission. with power to equalize
the assessed valuation Of property
between county and county and be-
tween tax district and tax district. in
creasing or decreasing assessed val
uation. as may be found necessary
Annual appropriations should be
madet by the Legislature for State.
county, and school purposes, and the
tax commission should be authorized
to impose such levy upon the assess
ed valuation OF porperty. when as
certained by it, as Will raise the
amount necessary To meet the ap-
preparations made by the Legislature
( The method OF taxation. the icNyine
of the burden so as TO secure justice
between the tax payers. is of rs great
Importance as the fixing of the op-
preparations by the legislature.
In this connection. as there is now
in force IA federal law on income. and
rs the operation OF the present state
income tax has been so Intellectual
in obtaining true and just returns,
thus in creasing rathe- than dtCreIS-
ing the INEQUALITIES of TAXATION.
recommend the repeal of the state
law taxing incomes.
WORKMEN'S COMPENSATION
ACT.
I realize the hardships and delays
and the frequent miscarriage of JUS
tice in suits for damages for bodily
injury. Damage suits intensity bit
terness<of feeling between employer
and. employe without satisfying
and jkssa- 6etsaamaust.ahct ,them4
Frequently, hardship is ihposed
upon tn eemployer; and just as fire.
quently injustice and unnecessary
delays in settlement OF these cases
are imposed upon the employe. ]
recommend the appointment of
commission to study this question
and to report, by aill or otherwise.
to the legislature to convene in 1916,
a measure that will bring relief to
plaintiffs and defendants, by a work
mems compensation act.
LAND REGISTRATION.
The delay in congressional action
on the esablism UptShrdluhrdluuu
1t system. makes 1t necessary for us
to look to ourselves for help In this
matter. AS the first and necessary
step towards the development OF
such a system, l recommend the en-
actment OF land registration act
that will guarantee title and fix
boundary lines. This would enable
the land. owner to obtain loans on
his real property with as little trou-
hle and expense as he is nov able
to do on his personal properly. by
removing the necessity of repeated
examinations of title. This is
necessary step before we can pro-
vide system OF land banks or rural
credits. | deem these measures i'm
portant. If properly, planned and
safe-guarded, in order to increase
the number of home owners in the
country and towns. and to furnish
means for improvement OF rural
homes and the conditions o. life in
the country. Ownership of home
means permancy of tenure: perma-
nenecy of tenure means Improvement
OF conditions Of life and surround
ings. If every farmer owned his
place and lived upon Il, the prob
lens of rural life would automatical-
ly solve themselves; isolation remov-
aDle; there would be better church
ed, homes would he more comfort
es, better schools. better roads, and
community life more attractive. !
realize that this may be classed as
progressive legislation, and we have
limited precedence for IL in this
country, dating back only To 1910.
l do not advise these land banks as
state institutions, but that they
should be developed by independent
organizations under state supervis-
ion.
FERTILIZERS.
Under existing laws regulat' ng the
manufacture. and sale of commercial
fertilizers, our farmers have not
adequate protection. nor do they vet
know what ingredients in fertilizers
are best adapted to their lands. and
what ingredients should be avoided.
This matter should be considered
with great care: the interest of the
farmer who is consumer. as we'll as
the interest OF the honest manufac-
turer, should be carefully guarded.
I would recommend. therefore, the