The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1921-01-15
GOV. COOPER MANNUAL MESSAGE
SUCCESTSPR0CRESSIVE MEASURES
THOROUGHGOING REVISION OF TAX LAWS
MOST IMPORTANT MATTER
Burden on Property Has Become Excessive and
Laws Needed to Transfer Part of 1t to
Incomes and Business


nave now recovered sufficiently from
'he SHOCK OF war to be able to deter
mine approximately the conditions
with winch we have to deal. Leg
isiaave programs and governmental
activities, as well as business, must be
adjusted to meet changed conditions.
questions which under ordinary Cir
cumstances would be cr only second
ary importance are how demanding
primary consideration. If we deal
with the situation in O wise and states
manllke manner, q great deal can be
done to strengthen the morale Of the
people and to stabilize the unsettled
economic conditions. This is no time
Tor pessimism-it is no time for a
wavering faith or hesitation. We
must meet the issues which confront
us with courage and confidence.
There are many questions which 1
would ordinarily urge for your con-
sideration. but the most serious and
din'cult one, and the one to which |
wish to direct your especial attention,
is thnt OF revenue and taxation. There
IS universal dissatisfactio through
out the state with the present levy on
real and personal property. This dis
satisfaction is we'll founded, but l be-
NeYe that we do not always direct our
criticism to the real trouble. The per
capita cost Of government in this
state is not high. in comparison with
other states. The difficulty is that
the tax Is not distributed according
to tax paying ability. 1t is my pur-
q n To ;p1
how the levy for 1921 can be, and
should be, reduced and. at the same
time. adequate provision made for the
efficient operation Of the state gov
ernment in all Of its departments.
AT the 1920 session Of the General
Assembly Joint committee was ap-
pointed to study the matter Of rev
enue and taxation in South Carolina
and recommend to this session such
measures as were deemed proper look
ing to a reform Of our tax system.
The work of this committee has been
submitted and printed copies furnished
10 each Of your members l am not
indulGing in empty fattery, nor do
| desire to make any statement having
the color Of politics, but as governor
or the state, after careful study Of
his report, I think it becoming for
me to say that the work OF Senator
Marion and his associates is equal, if
not superior, to any survey which we
could have had from professional en-
S!neers 1t is g. splendid document,
correct its fundamentals and appl-
cation to local conditions, and l be-
1.-Two thorough study will convince
any student of the subject that
its recommendations are wise
The property tax as Il source OF
state revenue, as it operates III this
state. has been universally condemned
by students of taxation, and an, sure
that you will agree that this condem-
nation is cOncurred in by the taxpay-
era and tax officials Of the state
Many states have abandoned the prop
erty tax as an important or primary
source Of state revenue and others
have GREATLY decreased the rate upon
property by developing new sources of
revenue, In other states where the
property tax is still the primary source
of revenue its administration is noted
TOR the same iniquities, dishonestics
and incQuities which have accom-
panied its operation in South Caro-
lima. The per cent Of property tax
revenue to the total tax revenue is
higher in our state than in any other
state III the union
The following statistics taken from
data given in the United States Bu-
reau OF Census, Financial Statistics of
states. 1919. show our real position:
Per Cent of
Property Tax