The herald and news. [volume] (Newberry S.C.) 1903-1937, 1920-12-10
RECOMMENDS CHANGES
IN SYSTEM OF TAXES

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lContinued from, page g.
enue for South Carolina than for
any other state m the union except
iive Western states. South Carolina
stands out particularly amongst the
Southern states for the small amount
of revenue collected from licenses
If the bases for taxation are care
) fully selected, business license taxes
are good taxes for state purposes.
They are productive Of revenue, are
easily collected and are not unfavor-
! ably regarded by business men. 1t
appears from a brief examination OF
the available data that the South
Carolina license taxes are moderate
in amount, and cover only q small
fraction Of the possible business
which could be made to pay such
licenses. On the other hand, before
extending the field Of such taxation,
st should be considered that nunici-
spalities levy similar taxes and that
!. license taxes, if based on volume OF
business or ON other indices Of tax
paying ability, become closely AKIN
to income taxes and involve the dan
ger of double taxation Of the same
objects.
A comparison Of the per capita
revenue receipts fr5m. such taxes and
the percentage Of such tax revenue
to total revenue fcp South Carolina
and other states is presented in Ap-
pendix c. s., .e&
Some Recommendations.
Recommendations regarding the
tax, commission: The chief need for
revision Of the existing administra-
tive machinery in Connection with
! the tax system relates to the place
3 ii the tax system held by the tax
commission. The establishment of
the tax commission marked a distinct
Improvement in the tax system OF the
state. and the most certain and cas-
lest way of insuring further improve
ment would be by amendment OF the
act creating the tax commission so as
to enlarge its powers and increase
its facilities for rendering service.
The people of South Carolina should
be made aware Of the value OF the
services which a powerful central
tax commission can render, and IN
making It's approximations the legis-
lature should not be niggardly, but
should make ample provision for
competent and sufficient clerical help,
working supplies ana Office space, in
the confidence that the results would
fully repay such expenditure. On
the other hand, it iis not clear that
the tax board Of review dlls useful
function in the state which could
not be better performed by the tax
commission, wmle IT'S existence with
powers Of review of decisions Of the
tax commission ion must weaken the
prestige and authority Of the latter
body. s. s.sst. ts'.
AS to Tax Commission.
The following amendments to the
act creating the tax commission are
recommended: s.ss
i. To grant to the tax commits
sion explicitly the sole power to hear
appeals from county boards Of asses
sors.
2. To grant. to the tax commits
sion unlimited power to fix the final
assessment of property in order that,
when assessment by local officials ap-
pears to be inefieiently or unfaith-
fully done, representative of the tax
commission may reassess the prop
erty concerned.
8. To give to the tax commission
greater powers Of supervision over
local assessing officials and author
ity to penalize local officials in ac-
eordance with provisions to be laid
down in the law, where they fan TO
perform or perform improperly the
a,,t;es of assessment. The tax COM
mission should be granted the au-
thority to recommend to the gov
arnor the discharge Of unfaithfui or
Incompetent assessing officials.
4. To authorize the tax eommls'
s;on to impose upon persons or cor
norations, who cause increased ex-
I nenditure on the part of the commls-
SION by failure to report promptly OF
accurately the amount OF their prop
erty assessable for taxation under tne
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