Cheraw chronicle. [volume] (Cheraw, S.C.) 1896-2005, 1922-01-26

(The Report of the Joint Cmmitte,
on Economy and Consolidation has re
Gently been published. The committed
consists Of Niels Christensen, Chair
man; W. Fred Lightsey; F. A. Miller
John X. Hanblin, Secretary; f. T
Hughes; J. Ed. Anderson. Their rec
concentrations concerning taxation
follow.)
In South Carolina the limits of rea
sonable taxation of visible properly
have been reached and indeed long
since passed: under the present taa
laws It is apparent that even the moss
necessary and economical Of the state
activities cannot be supported without
hardship to the taxpayers. Under
these circumstances rigid economic
and a system Of financial control
which will prevent waste are doubly
..ecessary: yet with every economy re.
allied neither the pressing needs OF
the state nor the ability of the proper
ty owners to pay taxes can be given
the consideration deserved. Since the
present general property tax is so op-
pressive that an economy program
alone must fail to bring full relief,
the only remedy is to reduce the gen.
eral property tax as far as possible
by cutting appropriations and further
by levying new taxes to be paid by
wealth now escaping its just share
of the tax burden.
The Committee, believing that the
state constitution prevents such a
uniform and equitable assessment Of
the general property tax as was the
intent Of the trainers of the basic law.
regards the amendment Of the oonsti-
tuition as the most important single
tax reform before the people Of the
state and the General Assembly. In
dealing with this subject it cannot
state more clearly it's convictions with
regard to the proper course to pursue
than by repeating the program Of the
Joint Special Committee on Revenue
and Taxation as presented in the re-
port Of 1921. That Committee out
lined the course which 1t believed
should be followed as follows:
1. The adoption by the General AS
sembly Of 1921 (or 1927 of Joint res
olution submitting to the electors of
the state amendments to the present
constitution which will remove the
general property tax limitations.
2. The Inauguration and prosecu-
ton OF a statewide campaign Of edu-
cation and publicity to the end that
the people Of the state may be fully
informed upon the subject of taxation
and in a position to pass intelligently
upon the grave question before them.
8. The adoption by the people at
the general election of 1922 of the con-
stitutional amendments proposed by
this General Assembly
4. The passage by the General AS
sotrbly of 1923 of an act providing the
necessary special machinery for re-
valuing the property of the stat, at
full value and for making an accurate
survey and inventory Of all the other
taxable resources Of the state.
5. Upon the basis Of the accurate
data ard statistics so procured the en-
actment by the General Assembly Of
1924 Of a comprehensive revenue act
combining into one harmonious whole
a remodelod property tax. the income
tax, the business tax, and the inheri-
lance tax.
Only as regards details OF the con-
teuIplated revenue act would this Crm-
mittee depart in the least from that
program. There Is no complete reme-
dy in sight without constitutional
changes. The Committee urges first
OF all the fullest consideration Of the
above program. In addition, however,
It Is believed that there are impera-
tive reasons why the methods of rails
ing money for state purposes should
be changed long before the passage
of the contemplated general revenue
act The portion Of the general prop
erty tax payable to the state can r
reduced not only by strict economy.
but also by immediate statutory chang
es which will secure a permanent ad-
vance toward a scientific system Of
state taxation.
After careful consideration OF the
merits OF various forms of taxation
which have been advocated for South
Carolina, having in view especially
that the action taken by the General
Assembly must be in the direction Of
permanent solution of the tax prob
lem and that IL possible no measures
should be adopted which would in
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