The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1920-12-01
Legislation Commission Headed
by Senator Marion Completes
Study of Problem
PROGRAM OF REVISION no
COVER FOUR YEARS
|All Property to Be Returned at
|. Full Value and Constitution to
Be Amended to Repeal Out-of
Date System

Columbia, Nov. 29.-COinplete ro-
vision Of the state tax system, the re.
vision program to cover four years
and to include the adoption>of q con-
stitutional amendment 10 remove tho
present property tax limitations: the
inauguration and prosecution of a
statewide campaign Of education and
publicity, to inform the people as IN
the states needs in tax reform:
| thorough survey and inventory OF state
taxable resources in property. person.
al income and business; and the
enactment in 1924 of a new reyenus
act, to include ad valorem tax or
property, u personal income tax. cor
pOration franchise taxes. Inheritance
tax and regulatory, represslve and in
spection licenses are recommended to
the legislature and to the people of
South Carolina in the comprehensive
report made public today, Of the spe.
cial commission, headed by Senator ].
III. Marion, OF Chester, appointed by
the 1920 legislature TO study the tax
system and make recommendations
TO remedy the present weaknesses.
The report covers scores Of pages and
is considered one Of the most COM
plete studies Of the taxation system
ever published in South Carolina II
Is expected to bring about complete
tax reform legislation, beginning with
the 1921 session Of the legislature.
which starts in January
The special commission is compos.
ed Of Senators Marion, Laney, of
chesterfield, and Christensen. of
.,,<1
OF Orangeburg; ]. B. Atkinson, OF
Ispartanoure; Lide, of Marion, and
Buckfngham, Of Aiken
The four year program recommend
cd Dy the commission calls for the
passage OF a resolution at the 1921
general assembly session. providing
for an election on amending the con.
sntution; the vote on this amend
ment in 1929; the creation of reval.
uatton machinery by the legislature OF
tSz3, This machinery To, take care also
o. the survey and inventory Of prop
erty IN the state; and the enactmen,
III tS24 OF q comprehensive revenue
act, combining property tax, income
tax, inheritance tax and business tax
4 the commission" recommends tina,
under the reformed taxation system
All property be returned at full value
The commission recommends tina,
al valorem taxes be left to the coun
ties and towns, and that the revenues
or. the state be derived from income
inheritance and corporation taxes.
These recommendations of the
commission have been made after q
IcOmprehensive study Of the tax ma
i chlnery In number of other states
/ NO system could be worse than the
one we now have" the commission
! says or the present tax situation in
south Carolina The present system
says the commissions report, has
placed the tax payer in the position
or circumventing the law, has pro
duced inequalities and injustice in
placing the tax burden, has brought
ABOUT an extraordinarily high tax rate.
discouraglng to the ownership OF
property, and has reached the break :
ing point as producer of necessary
revenue for the state and its govern
mental subdivisions"
The amendments to the constitution
proposed by Senator Marion's com
mission are as follows:
To Article HI of amendments to the
constitution, to read: Subject only TO
tho limitations contained in this ar
ticle the general assembly shall have
| power to esta blish and maintain a
just and equitable system for raising
state and local revenue for public
purposes. Taxes shall be levied on
such subjects and in such manner as
Shall be prescribed by general laws.
ana all taxes shall be Uniform upon
the same class of subjects within the
territorial limits of the authority levy
| ing the tax All property used exclu-
siveiy for state, county, municipal. ed
ucational, religious, benevolent and