The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1922-10-04
LAURENs, S. c., OCT. 4, 1922


will no doubt take up the reform or
change in the taxation system Of the
state which it began last year, the
principal aim being to discontinue the
tax levied on real property for state
purposes and leave this source Of rev.
enue to be tapped for local purposes
only. The plan advocated for this
state is patterned after that Of North
Carolina, which has for several years
been raising its revenue for state pur-
poses from income, inheritance, Ii
cense and other similar taxes.
Some light on the North Carolina
tax program was given in an address
Of Gov. Cameron Morrison a few days
ago at Charlotte. He gives an inter-
esting account OF the accomplishments
of our sister state under her new
plan. We print a part Of it below to
give an idea Of how it has worked.
Legislators Of this state might well
need particularly the statement Of
GOV. Morrison that eve are the only
Southern state which could wisely
adopt our system, for none Of them
mas the business and wealth to Justify
IT without oppression His reasons
are found in his address, which ap-
pears IN pant as follows:
We adopted new system of taxa
'lon, as VIC were pledged to do, and
under this system we get the money
ana reduce tax upon the great mass
ol me people, not in demagoguery,
but IN justice. We realized these
.hlhss mad TO be done If the state was
70 progress. We also realized that
the great mass of the people were
paying all the tax upon their small
hohles' farms and other property. for
i@cai government and their schools.
lhey could stand. We knew that ad
raiU. U."M: or tax on property accord
ing to its value, was q tax on the
principle Of what people had; that
many OF them who had a little pro-
perry yet had hard time to live; that
ola men, helpless women and children
hlsht nave little property, but they
.MS..e unable to make money. we
knew that ad valOrem taxation bore
equally upon those who could earn
and those who could not, and that it
would Justly stand no more than the
counties and towns required, so we
discarded it altogether as q source Of
state revenue, and left all tax on the
value Of the property to the counties
and towns. Under the new system we
raise the funds to run the state al
together from license taxes Of vari-
Gus kinds, franchise taxes, inheritance
tax, income etc. We put the whole
burden Of running the state govern
ment upon new basis. The tax is
light and does not burden anybody.
But the basis Of it all is that the tax
comes from all the people Of the state,
according to the business done and
the success attained. 1t is just.
we are the only southern state
which does not levy tax on the value
Of property for state purposes. We
are the only southern state which
could wisely adopt our system fol
none Of them has the business and
wealth to justify it without oppression
We were able to do it because we are
the ilrst state in the Union in the man
nfacture of tobacco; the second in the
manufacture Of cotton textiles; high
Wo IN the manufacture Of furniture
and in many other lines great man
uracturing state, as well as the first
per acre planted in agriculture, and
the dlfth Ill the aggregate value Of oul
annual farm crops, although the 9th
in area and the 14th in population.
we made all the great necessary
improvements l have mentioned, and
yet for state purposes the great mass
or the people pay less tax than they
pay in any state III the Union, and
yet we do no injustice TO any class.
We had to adoD: .he new system,
IL we were to perform the high and
sacred duties OF great state. II
could not be done under the old
want to congratulate and thank
the great business interests OF the
state for the loyal manner in which
they have accepted 1t. I honor them
for it.
When we were having the contes'
over 1t before the general assembly
talked to high official OF the com.
pany we knew would pay more man
any other in the state He said II
would cost them q great deal oil
4 money, but he agreed with me that
1t was the only way to raise the neces.
sary money to run the state without
oppression of the masses, and that he
was in favor of doing it. asked him
If he would say so to some members OF
the general assembly. He said he
would, and he did. His company paid
more state tax under it last year tor
every lawyer, farmer and politician -.
the state combined.
Under this new system we not on
ly meet every dollar OF the st"fo'"
obligation, under the enlarged pr,
gram, without any tax on the value OF
property, hut we give $1400,O00. to the
common school syatem, and from this