The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1919-01-25

Fed, decreased OF stricken out entire
z, ly, but no appropriation, not includ
ed in the budget, is to be considered
until the budget is finally disposed CT
except in emergency cases. T,li:
I eral assembly will have the benefit
Of information obtained by the gov.
ernor from the various department:
and institutions of the State in pre-
pairing the budget, which will en-.
able them to act more intelligently il
this important matter. The governor
during the several months preceding
! the meeting Of the general assembly
will hold public hearings, and re-
! quire necessary information in re.
gard to each item of expenditure
asked for, which information would
naturally be given to the public press
for the benefit of the general public
as well as members Of the general as
sembly. This is but brief first
step in our tax legislation. The de-
tails can be easily worked out. Bu1
the vital question is yet to be con-
| sidered. It is easy to prepare anG
submit a budget, which in my opin-
| ion, will result in a considerable saw
| ing Of money, but this will not relieve
US Of the present inequality of the as
sessment of property. I confess that
| this phase Of the question is more
difficult than any other in connection
! with the matter. I believe, however
| that in the course of a few years we
will be able to approximately equaliZe
the assessment if we adopt the fol-
| lowing plan:
When you have finally determined
1.-The total amount OF all appropriations
for State purposes the general as
sembly should by joint resolution ap-
portion the total amount to the va
rious counties according to taxable
wealth. This would make necessary
the maintenance Of your present tax
commission, or the establishment OF
some central board whose duties it
would be to obtain and submit in
formation necessary to enable you to
determine the proper apportionment
to each county, or you can authorize
the governor to appoint the necessary
clerical assistance to enable the gov
errors Office to furnish this informa-
! ton A county board should be pro-
yided, charged with the listing OF all
property in the county for taxation.
The county could e-appropriately dl-
Tided for this purpose into Subdivls-
ions, according to township or school
district lines. In this way an annual
tax survey could be made at mini
mum cost, and in the course Of a few
taxation at its actual value, as the
constitution requires. In arriving at
actual value for the purpose of taxa
ton various questions will arise. It
will be comparatively easy to ascertain
the taxable wealth of the county,
which should naturally be based on
production and income from the va
rious lines Of business and industries
in the county The taxable wealth Of
a county will, of course, change from
time to time, and a new apportion-
ment should be made each year. /
have stated repeatedly to the PEOPLE
of South Carolina that did not ex-
pect a reduction Of taxes, because /
have felt, and now feel, that # the
State is to develop and there can be
no question as to this, it means the
expenditure of more money frora the
public treasury, but at the same time
I insist that we can have, and snould
have, an equitable distribution of the
tax burden.
There is a general demand and a
real necessity for improved transpor-
tation facilities. We must have better
public highways. Whether you decide
to build roads by direct State appre-
priation, by bond issue Of the State or
the various counties, whatever meth
Cd you may see fit to adopt it means
the expenditure Of more money.
The people of the State want better
roads and better schools, and are.
willing to pay the necessary cost,
but as you increase the amount Of
your tax, the inequality already exist
ing becomes more burdensome, and
the dissatisfaction with our present
system becomes more intensified.
In general way I have submitted
to you what seems to me, after
careful study OF Yhe queSuon, the
proper solution Of our tax difficulty.
I do not expect to accomplish the OBJ
ject desired in a year, or even two
years, but I believe the general plan
is workable, and will ultimately give
US satisfactory result. It would re-
quire too much time to go into de-.
tails
The chief flnction of the governor
under our plan OF government as de-
clared by our constitution, is to see
that the laws are faithfully executed
in mercy. It is gratifying to know
that there is an ever increasing de-
mand for an impartial administration
Of justice. I believe that the admin
istration of justice. to be effective and
satisfactory, should be tempered with
mercy. but first Of all standard OF
justice must be maintained. The law
is the security OF the citizen. and he
who wilfully violates it should expect
to pay 9. just penalty. I do not wish
TO be misunderstood or this subject.
know from my own personal expert
cncc that events show juries some