The Dillon herald. [volume] (Dillon, S.C.) 1894-????, 1921-10-20
TAX REFORM IN
SOUTH CAROLINA.

writer, though feeling himself utter
ly incompetent to discuss in a credi-
table manner, undertakes to do SO
from sense of duty and interest in
the matter and with the hope that
what is said may be of some value at
least in accomplishing the much need
ed tax reform of which we are all
desirious.
During the latter part of September
the Auditors and Treasurers of the
State met at Columbia and organized
themselves into an association known
as the Association of Auditors and
TTeasurers OF South Carolina. I am
sure that this organization was not
formed purely from a selfish stand
point or to serve the interests prf-
marfly OF the officers who compose
lte membership, but 1t was formed in
order that these officers through
their combined efforts might be in
better position to serve their county
and state. and secondariiy to serve
the interests OF it's membership.
While matters OF purely personal in
terest were discussed, I am sure that
more than two thirds Of the time was
spent in discussing the subject of this
article. Tax Reform in South Caro-
lima" Governor Cooper in his address
to the Association stressed the fact
thai the Auditors and Treasurers of
the state were in better position to
see the gross inequalities and short
comings OF the present tax system
than perhaps any other body of men
and urged us as members OF the As
ISOLATION to lend our help and influ-
ence in every way possible towards
furthering this movement. 1t is only
In obedience to my pledge as a mem
Der and officer of this Association and
my earnest desire to further the move
ment If possible which gives me the
courage to undertake any kind of dis
cussion of this problem.
! To begin with we must all admit
that we have this situation to deal
with:
1st. The State must continue to de-
velop, educationally and socially for
tEls Will mean greater prosperity
None would consent for If to do other
wise.
End. This development will neces-
sarily mean the expenditure of as
much money as the state is now re-
ceiving, and should the state make
the progress it should, it will require
=
ceiving.
3rd. That the present system is
now already burdensone and oppres-
sive.
4th. Admitting that the present
tax system is burdensome and also
that the state must not go backward
educationally or socially. how then
can the tax burden be Iightened?
To nv mind tho only noc,;blo rox.,
edy for this situation is to find new
sources of revenue. to enact laws tha,
will force every individual or corpor-
alton to pay their just proportionate
share of taxes. Some taxpayers are
rot only paying their taxes but are
under the present system paying the
taxes of some other body of taypay-
erS.
The Real Defect.
OF the s44S,222,7S6.OO of taxable
property in the state S212,52O,412.OO
is real estate. The personal property
or the state amounts to $1S9,4S2,-
$500 and the railroad property to-
tails SAC, 6,22O,O27.OO, making the total
for the state as stated above $44S,-
22,7S6.0O and it is upon this proper
~ that the various counties and the
state place a levy and raise at least
ninety percent of the total taxes paid
into their treasures.
! In order to thoroughly understand
why taxes are so unreasonably high
at the present time, the taxpayer
must get this central idea firmly and
clearly fixed in his mind as is shown
by the above figures. that for the
year Of 1919 the total tax collected
was S184 per caDita and of fbis
amount $1.6S was derived from the
pcrsonaf property tax. To make the
matter even clearer, ninety percent
of all taxes for schools, county and
state, were derived from tax levy on
the personal and real estate The
question then is no+ how to reduce the
amount OF money the state and coun-
ty is receiving, because the per cap
ita tax OF South Carolina is the lowest
OF any state in the Union. but the
real problem fs for the state to find a
way to divide equally the taxes be-
tw cen the citizenship in proportion to
their ability to pay
Realizing this situation to be true,
and 1t is. no fairminded citizen can
agree that 1t is fair or equitable for
the actual property of the state to
bear all the expenses of maintaining
the schools, the repair and construc-
ton OF roads, the cost incident to
state and county government and all
other public expenditures designed
FOR the public good. Taxes would not
be burdensome to anyone were the
taxes equally distributed between the |!
citizenship. The present tax laws
provide no way to reach that certain