The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1921-09-24
Tax Officials Form
Association
County Auditors and Treas.
urers Hold Session in Co.
lumbia

Columbia, Sept. 22.-Severe at
tacks on the present tax system OF
the state which was characterized
as antiquatcd and burdensome and
the adoption Of resolution calling
for radical changes in the method
| of penalties on tax payers who DO
rot rleet their obligations in time,
featured the organization meeting
of auditors and treasurers here yes
! terday.
Following a two hour session in
the. afternoon, which was spirited
I at times by the discussion. IN ref
erence to tax matters, the Asso-
citation of County Auditors and
Treasurers of South Carolina was
formed last night with John X
Watson, treasurer of Dillon county,
as president. Walter E. Duncan
comptroller general, was chosen
first vice president and the other
officers elected were as follows:
Sam T. Carter, state treasurer, sec
ord vice president; Rut L. Osborne,
former comptroller general, Or
aneeburg, third vice president;
Wilbur V. Sutherland, former
comptroller general, Columbia.
fourth vice president; D. S. Alien
auditor of Dillon county, secretary
and treasurer.
The afternoon session developed
a spirited discussion on several
topics, mainly the penalty ques-
ton and the matter OF too much
revenue being depended upon from
the property tax. Both these dis
cussions were carried into the night
and the penalty situation was nam
mered from all sides. T. NJ. NC
Michael of Orangeburg offered a
resolution, which was adopted IN It's
essentials after being amended,
calling on the legislature to change
the present methods of assessing
penalties. The resolution asks for
a straight 5 per cent. penalty to
be placed January l and after 6O
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 committees in the general as
sembly and to see if this change
could be made. County delegations
are also<to be asked to vote for tbs
change as the present l per cent.
in January, another in February
and five in March was said to be
very unpopular with the officials.
Winston Smith, auditor OF An
derson county, said the present
penalty plan was highway rob-
berry and a 'sllin game" method.
Mr.. Smith also criticised the town
ship boards and held that the audi
tors should be allowed to say who
were to be placed on these boards.
The resolution ofs Mr.. McMichaei
had not provided for date to
place the penalty and an amount
to be fixed and Mr.. Smith offered
an amendment making the date
January / and the amount per
cent. This was passed, Mr.. Smith
leading the fight for its adoption.
An address by August Kohn OF
Columbia on Taxation in South
Carolina" attracted favorable at
tention, Mr.. Koln handling the
I subject admirably. He emphasized
tat the state has too high a prop
erty tax and must look for new
sources of revenue. Mr.. Kohn gave
four signal facts regarding the
state as he sees the situation. The
I state must continue to grow and
must have more money; the prop
ertv tax is already too high; the
state must get new sources OF reVe-
nue.; how to get the new sources
of revenue. The speaker gave some
highly interesting facts about the
property tax, showing that out of
s44S.O0O, GOO worth of taxable prop
erty on the tax books more than
So per cent. is on real estate. Out
of S1.S4 paid into the state treas
ury by every man, woman and child
in the state S1.66 is paid on the
property tax, Mr.: Kohn said.
Mr.. Kohn favored a painless
extraction" method of getting new
revenue, similar to that of the fed
eraI government which took out OF
South Carolina nearly 5000, ,00O
last year. A tax on gasoline, an In
heritance tax. tax on soft drinks,
an occupation 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 essential ito a
good tax system.
!. In opening the meeting Walter
z. 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.. Dun
can said, 'and next year, in the
face of the existing economic de-
preston and the attendant hard
ships upon our people, the cry Is
going up from the mountains to the
sea for relief from the tax burden
The voice of the political spell
binders will be heard in the land
promising the coveted relief
through the simple expedient Of
slashing appropriations, cutting of
) this. that or the other activity
even though it mean the cripplins
of Institutions as necessary to the
public veal as is meat and dripk
to the human body-and abolishlns
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