The dispatch-news. [volume] (Lexington, S.C.) 1919-2001, 1920-03-10
AN ECHO FROM THE PAST

"A system iIiaugurated in 1884, and
with all its defects continued in full
operation to the present timej notwith-
ttandinE the great and important
changes which have transpired since
that day in the values of all the lands
Of the state. is certainly a very strik-
ing instance of the conservative char
actcr Of our state government" Ct.
]. Pickcns. comptroller general. In his
report. to the legislature of South Caro-
lima for the year 1859
The system to which the comptrol-
Ter general refors was the one under
which all the lands Of the state were
classified and valued for taxation pri-
or to tho Civil War. This classification
and the valuation placed on each OF
the ten classes OF land remained prac-
tically unchanged for the rs years
preceding 1859. The valuations var
led from 90 cents to $26.0O per acre.
the comptroller general. Isaac w.
iInync, attorney general, wrote: THE
scheme Of the! Act is plain enough. The
first ideatf To q ~. de- the sfhtn snfn
three zones in reference chiefly to ia
cility of conveying produce to mar
kct-thc first and most valuable with
in the flow of tide; the second in
i;c:;tscn and value lying between the
fircf hn Of
and the third and least in value, ali
that portion of the state above the
head of navigation.
The classification and relative valu-
alton. if not the actual, were probably
well adapted to tho condition of the
country in 1884, but the progress of
rs yeas has. of course. introduced
great changes"
The aggregate number of acres pay
| ing taxes in 1855 was 1865 ,401, and
of this number 10,361 ,056 acres were
01S acres at 40 cents and only ,017,-
493 acres ut more than S1.00 per acre
The total valuation of the lands of the
state was $10.257 1877, while the valu.
alton of lots and buildings in Char
lesion was S22.274.175. In Earnwell
District there were returned l.035,97s
acr and of that number l.OO6,97e
were returned 1T 90 cents. In Oar
| lington District. one of the most pro.
ductivr districts of the state. there
were returned 4SO.9S3 acres. OF which
number I60.9S0 were assessed at 2t
cents An acrc-"thousands of acres O
which can be sold for $4,000 an acre.
| Nick"nS.) Much of the tide swamp
Of class /. valued 1T $4,000 per acre
$500 and $3.50 at $4,000 and up
ward. while the cotton lands Of tn
sea- islands. valued at s4.O0 are wortl
from 5000 to $500. and q grca
deal Of the land throughout the stat
valued as pine barren at 20 cents n
acre. will bring in the market from
$1,000 to $4,000 an acre" (IIayne).
The taxes on land amounted to $6l,
SAG In 1858. which was $4,000 les
than the tax on the two items Of "banl
capital" and sales Of goods and les
than onc-fourth tho um raised Of
slaves. Charleston paid on It's lot
and buildings s27,S48. or about one
half Of the tax on lands of state. al
though the valuation was double
There was no constitutional citatio,
requiring uniformity in the rate a
that time and tho disparity in tho as
sessments was Offset somewhat by
difference in the rate--81 cents pc
100000 on lands and IT cents pc
$4,000 on lots and buildinga Laht
owners as such contributed little t,
the support OF the state. but as slav,
owners they bore the heaviest part o
the tax burden. University News