Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1921-09-28
Penalty Question Up.

Penalty Question UP.
The afternoon session developed a
spirited discussion on several topics,
mainly the penalty question and the
matter of too much revenue being
depended upon from the property
tar. Both these discussions were
carried into the night and the pen
atty situation was hammered from
all sides. T. M. McMichael OF Or
angeburg offered a resolution, which
was adopted in its essentials after
being amended, calling on the legis-
lature to change the present method
of assessing penalties. The resoul-
tion asks for a straight 5 per cent.
penalty to be placed January 1 and
after so days executions go into the
hands of the sheriff under the terms
of the resolution. The legislative COM
mittee was instructed to appear be-
fore the proper committees in the
general assembly and to see if this
change could be made. County del
egations are also to be asked to vote
for this change as the present 1 per
cent in January, another in February
and five in March was said to be very
unpopular with the officials.
Winston Smith, auditor of Ander-
son county, said the prenest penalty
plan was highway robbery and a
skin game" method. Mr.. Smith also
criticized the township boards and
held that the auditors should be al
lowed to say who were to be placed
on these boards. The resolution of
Nj. McMichael had not provided for
a date to place the penalty and an
amount to be fixed and Nh. Smith Of
fered an amendment making the date
January 1 and the amount 5 per cent.
This was passed, MI. Smith leading
the fight for its adoption.
An address by August Kohn of Co.
lumbia on Taxation in South Caro-
lima" attracted favorable attention,
Mr.. Kohn handling the subject adj
mirably. He emphasized that the
state has too high a property tax
and must look for new sources of
revenue. Mr.. Kohn gave four signal
facts regarding the state as he sees
the situation. The state must con-
tinue to grow and must have more
money; the property tax is already
too high; the state must get new
sources of revenue; how to get the
new sources of revenue. The speaker
gave some highly interesting facts
about the property tax, showing that
out of S448, 700 200 worth of taxable
property on the tax books more than
90 per cent is on real estate. Out of
$1.84 paid into the state treasury by
every man, woman and child in the
state S1.66 is paid on the property
tax, Mr.. Kohn said.
Wants painless Extraction"
Mr.. Kohn favored a painless ex-
traction method of getting new rev.
enue, similar to that of the federal
government which took out of South
Carolina nearly S28,OOo,0OO last
year. A tax on gasoline, an inheri-
tance tax, a tax on soft drinks, an oc-
cupation tax and other similar taxes
were favored by Mr.. Kohn, who has
given the problem a great deal of
study. Mr.. Kohn also pointed out that
The tax collecting agencies should be
out of politics. This, he said, was es-
sential to a good tax system.
In opening the meeting Walter E.
Duncan, comptroller general, made a
short address Of welcome to the
auditors and treasurers, and also
pointed out some salient facts that
face these officials today. "There is
danger ahead" Mr.. Duncan said,
tand next year, in the face of the ex-
isting economic depression and the
attendant hardships upon our people,
the cry is going up from the noun
tains to the sea for relief from the
tax burden. The voice of the political
s~pelIXnders will be heard in the
land. promising the coveted relief