The county record. [volume] (Kingstree, S.C.) 1885-1975, 1915-01-28

SCEDOi9. Ire pOllCy OIL l;.e Sldle 10 ~
educate all tie people at the expense
Of all the people for the welfare Of
all the people. | recommend, there
fore, the enactment of compulsory
attendance law with local option fea-
ture. We must strive to bring each
and every community to the point of
having school facilities; and, wherever
these facilities are acquired. to re-
quire school attendance.
Picture to yourselves what 1t would
mean to South Carolina If all Of her
citizens were educated, and for the at.
tainnent Of this object we give our
best and unfaltering effort.
Child Labor.
I recommend, as companion act
to the compulsory attendance law with
local option feature, that you will
amend the law on child-labor by rails
ing the age limit from twelve to four
teen years.
Taxation and Assessment.
We all agree that change is needed
in our tax laws We have, in the past,
given more attention to appropria-
tions than to revenue. We must in
crease our revenue or decrease our
expenditures in order to stop the
evergrowing deficiency. The reports
of the departments reveal the fact
that there is now a large accumulated
deficiency that must be provided for.
Assessments are now unequal and un-
just. Much property escapes taxa
ton; different classes of property are
assessed at different percentages OF
their value. Increased expenditures
for educational and charitable ins'itu-
tions, as we'll as increased expenses In
the judicial department, necessitate
the devising of progressive and more
modern methods of raising revenue.
I would therefore recommend that
tax commission be created to examine
into this subject and suggest a bill
embodying a plan of revision of our
tax laws. In order to acquaint this
commission with existing conditions,
the duties now imposed upon the state
Board of Equalization and the State
Board of Assessors, should be devolv-
ed upon It, Supervision Of the en-
forcement Of existing tax laws, should
be given. temporarily at least, to this
commission, with power to equalize
! the assessed valuation of property be-
tween county and county and between
tax district and tax district, increas
ing or decreasing assessed valuation,
as may be found necessary. Annual
appropriations should be made by the
legislature for state. county, and
school purposes and the tax commits
sion should be authorized to impose
such levy upon the assessed valuation
Of property, when ascertained by 1t,
as will raise the amount necessary to
meet the appropriations made by the
legislature The method Of taxation,
the levying of the burden SO as to Sc
cure justice between the tax payers,
is of as great Importance as the fix
Ing of the appropriations by the leg
| islature
In this connection, as there is now
In force Federal tax on income, and
as the operation of the present state
income tax has been so Intellectual in
obtaining true and just returns thus
increasing rather than decreasing the
inequalities of taxation I recommend
the repeal of the state law taxing in
comes.
Workmen's Compensation Act
/ 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 employee without a satisfying
and just settlement between them.
Frequently a hardship is imposed up
on the employer; and just as fire.
| qunetly injustice and unnecessary de-
| lays in settlement of these cases are
| imposed upon the employee. rec
ommend the appointment of a COM
mission to study this question and to
| report by bill or otherwise to the
| legislature to convene in 1916, meas
ure that will bring relief to plain
tiffs and defendants, by workmens'
compensation act.
Land Registration.
The delay in congressional action,
! on the establishment Of a rural cred
it system, makes it 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, | recommend the enact
ment 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 trouble and
expense as he is now able to do on
his personal property, by removing
| the necessity of repeated eXamina-
tions of title. This is necessary
step before we can provide a system
of land banks for rural credits.
deem these measures important, if
properly planned and safe-guarded, in