The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1915-01-20

Assessments are now unequal and un-
ust. Much property escapes taxa
ion; different classes Of property are
assessed at different percentages Of
heir value. Increased expenditures
or educational and charitable institu- /
ions. as we'll as increased expenses in !
the judicial department. necessitate
.he devising of progressive and more
modern methods Of raising revenue.
would therefore recommend that a
tax commission be created to examine
into this subject and suggest a bill
q plan of revision Of our
tax laws. In order to acquaint this
with existing conditions,
the duties now imposed upon the State
Board of Equalization and the State
Board Of Assessors, should be devolv-
ed upon ii. 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
i a u n ~ TOT
school purposes. and the tax commits.
sion should be authorized 70 impose
such levy upon the assessed valuation
of property, when ascertained by it.
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. l recommend
the repeal Of the State law taxing In.
comes.
WOrkmcn'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 employee without a satisfying
and just settlement between them.
Frequently. q. hardship 10 imposed up
on the employer; and just as fre-
quently 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 1915, a
measure that will bring relief to plain
tiffs and defendants. by a workmens'
compensation act.
Land Registration.
The delay in congressional action
on the establishment Of a rural cred
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
system. / recommend the enact
ment OF q land registration act that
VIII 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
MS personal property, by removing
the necessity Of repeated examina-
tions of title. This Is a necessary
VIC Ctlu pTONlVe Il system
OF land banks or rural credits. I
deem these measures important. 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 of
life In the country. Ownership of
nome means permanency of tenure:
permanency of tenure means improve
ment of conditions of life and sur.
roundings. If every farmer owned his
place and lived upon it. the problems
OF rural life would automatically solve
themselves; isolation removed, homes
would be more comfortable; there
would he better churches, better
schools. better roads, and community
life more attractive. realize that
this may be classed as progressive leg