The Chesterfield advertiser. [volume] (Chesterfield C.H., S.C.) 1884-1978, 1919-02-06
TAxES-"THE STONE WALL"

The following dissertation on TEX
alton is by DR.. Reed Smith, one of
South Cardinals brightest minds. 1t
is the most Illuminating discussion
of this vital subject we have seen.
The editor is passing it on to his
readers in the hope that they, like
himself may be enlightened by its
perusal The subject of taxation in
South Carolina, ever important, now
assumes tremendous proportions. Be-
fore good roads are built and before
the greatly desired educational prog
ress is possible, more money must be
raised through taxation.
AS to taxes, enlightenment is need
ed in two directions: first, general en-
lightenment on what may be called
the underlying philosophy of taxa
ton; and, secondly, exact, honest in
formation as to the burden of tax
alton in South Carolina as compared
% that in other States.
In general, the first trouble is that
when We think of taxes at all we
think in terms of our own backyards
We have long since come to consider
low taxes blessing and high taxes
curse. We think of taxes in terms
of selfishness, and selfish thinking:
is never to be trusted. We haven !
grace and far-sightedness to realize
the magnificent purposes of taxation.
Taxes, and taxes alone make pos
'ible the great public welfare move
nents of organized society, the very
services, in fact, for rendering which
The State exists.
The greatest bcnefactions in South
Carolina are the achievements due
wholly to taxation:
Good government.
Protection of person and property.
Conservation of health and santa
ion.
Providing social necessities.
Development and conservation of
natural resources
Promoting the general economic
welfare of the laboring classes.
Highways, roads and bridges
Caring for the dependent and de-
fcctivc.
Restraining and Furnishing the de-
linGuert.
Promoting education, research,
literature and art.
Providing for recreation; parks
for thc,poor and Fairgrounds for the
children.
Whether these services are good,
Dad or Indifferent depends wholly on
how we support them. We get what
We pay for; high taxes, high-grade
service; low taxes, low-grade serv-
ice. The State simply collects and in
vests our money for us.
Low taxes are not economical, but
merely stupid. They mean stingy,
niggardly support of all State enter
prises, and hence scrawny efficiency
and half-starved success in all that
the State is doing for US; but we
don't see it at all. "Low taxes" has
such an appealing sound that we
cant recognize it for what it is, the
most plausible of all forms of self
deception, striking at the heart of ev-
erything we should cherish in South
Carolina,-the chance of the chill
dren, the welfare of the weak, and
the common good of all.
In particular, the second trouble
IS that people actually do not know
now taxes in South Carolina compare
with taxes elsewhere. They do know
that there are grave defects and Sc
rious inequalities in our tax system.
They feel vaguely but strongly that
something is wrong somewhere. They
pay taxes with something between a
groan and a sigh, and are always
ready to believe taxes are excessive
and should be reduced.
There are right ways of getting at
the facts about taxes, but the wrong
way is the obvious way, indeed the
only way open to most people. This
is TO judge by the actual mill levy
called for in the appropriation bill.
But the mil! levy, the single standard
of Judgment, is ony half the story
The other half is the basis on which
property is returned for taxation, the
percentage Of its estimated true val
ue. For the actual tax amount is
compound figure, the ratio or product
pf multiplying the return value of
property by the mill levy. The prob
LEM is thus exactly like that Of obtain
ing the acreage of field the length
must be multiplied by the breadth.
1t is just as reasonable to try to get
at the size Of piece of land when it's
breadth alone is known, as to com
GLAD TO TESTIFY