The Union times. [volume] (Union, S.C.) 1894-1918, 1915-12-31
JONES URGES SOME
TAX AMENDMENTS.
He Shows How Amendment of the
Constitution is Needed in Order
IN RafNrp, III, T,x

He Shows How Amendment of the
Constitution is Needed in Order
to Reform the Tax System.
Columbia, Dec. 27.-The State tax
commission created by an act of the
last general assembly to equalize the
tax system of South Carolina has
completed it's first annual report
which is being mailed out to the mem
bers of the general assembly.
letter from A. w. Jones, chair
man of the commission, accompany
ing the report is in part as follows:
In handing you copy of our first
annual report we would call your at
tention especially to the necessity for
amending the constitution so as to re-
move the restrictions on the general
assembly with reference to the taxing
power in order that the legislature
may be free to adopt from time to
time such system as to it may seem
best, and to our recommendations for
the classification of property for pur-
poses of taxation instead of the pres
ent uniform system of taxation of
property for all purposes.
IRtangible- Property Escapes.
ut has been utterly impossible to
enforce the general property tax with
uniformity, equity or efficiency
against the modern forms of wealth
known as Intangible property, and
even as to tangible property, the value
of which can be more definitely de-
termined. The amendments to the
constitution recommended by us
would not in themselves effect a
change in taxation as the tax laws
have to be changed by the legisla-
ture.
I'VE do not wish to impose our
judgment in these matters on the
people. What we wish is that the
bonds which prevent the legislature
from substituting modern and equita-
BILE methods of taxation which has
been found advantageous in other
States, or which in its wisdom may
devise for the unsatisfactory methods
to which the present constitution binds
u.s."
State Survey Needed.
The commission also calls attention
to the recommendations as taxation
of mortgages and a survey of the
State. "Such survey is an absolute
necessity in order to place all lands
on the tax books" says the commits
sion.
The report says that the commits
sion did not realize the serious diff
culties (which might be thrown in
the way to block the reforms in as
sessments until they attempted to
gather information from the banking
corporations to show the actual true
value of the banks and bank stocks"
The incidental effect of the plan of
the commission, the report saws, was
to reduce the amount of taxes to be
paid by some bands and Increase the
amount to be paid by others.
Essential to Reform.
The abolition of an arbitrary con-
stitutional three-mill school tax and
the authorization of a flexible levy
to meet the amount of appropriations
by the general assembly for State,
county and school purposes is essen
tial to a satisfactory readjustment
and reform of present taxing meth
DDS In this State and to an equitable
assessment and taxation of property
Tor. the purposes of meeting the an
nual appropriations, and the avoid
ance of inequalities and unnecessary
taxation" says the commission.
The commission states that it had
no right under the law to assess real
estate. 1t can only review the assess
ments.
The assessment of textile property
by the commission shows an increase
OF S1,801, OPT as compared with last
year. The increase in the value of
railroad property for taxation as fixed
by the commission was $939.161. The
value, for street railways, light, heat
and power companies, as assessed for
taxation was $4,4S2, 1886 over the valu-
ation as fixed by the county boards in
1914.
State Has Lost Much.
The commission states that through
Investigations in checking up the du-