Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1922-01-10
ANTIQUlTED TAX SYSTEM
Call for Reform as Legislature Faces
a Crisis.
PEOPLE OVER The STATE COMPLAIN
Practice Of Depending Upon Visible
Property Only for Revenue May 5e
Changed.-Execution for 1920 as Re-
suit of Unpaid Taxes Run Up Into

} Property Only for Revenue May ise
Changed--Executions for 1920 as Re-
suit Of Unpaid Taxes Run Up Into
Thousands.
(Walter E. Duncan in The Columbia
Record).
Taxation will be the theme Of over
shadowing Importance at the forth
coming session of thu general assem-
bly,. Throughout the state the people
are complaining of the tax burden and
are looking to the legislature for relief.
view of the existing conditions there
is likewise feeling among some of the
law makers, those sharing the views of
citizen taxpayers in the Piedmont, the
Pee Dee and the low country that to
justify it's existence the legislature
must arise to meet the present crisis
and provide the relief demanded.
To the individual taxpayer who finds
himself heavily burdened by reason of
the antiquated system of taxation to
which South Carolina has clung, de-
pending upon the tax on visible proper
ty to produce 30 per cent OF the total
revenue for state and county purposes,
there is little that is satisfying in the
statistical fact that the per capita tax
in South Carolina is the lowest of any
state in the Union. Politicians may
lpoint to this fact with whatever pride
they can summon, but it is not the per
capita tax with which. the individual
and the hard pressed taxpayer is con-
cerned. 1t has become more of a per-
sonal proposition. The ability of the
property owner to carry on longer un-
der The present system, as likewise his
willingness to do so is involved.
In any consideration by the legisla-
ture of the aggravating question of
taxa tion the ability of the man who
as the owner of the visible property
has heretofore borne the burden, must
be taken into serious account. For the
past two years farm lands in some
parts Of the state have produced no
revenue, but to the contrary, the farm
ers have been brought face to face with
big deficits. The advance of the boil
weevil into the upper part of the state
makes the growing of cotton precari-
Gus and uncertain. Because Of the cut
ting off OF revenue Or earnings many
farmers are unable to pay their taxes.
THE executions for 1920 taxes, now in
the hands of the sheriffs of the vari-
Gus counties, represent larger sum,
perhaps, than ever before in the history
of the state.
Taxes must of necessity be reduced,
and the prediction is freely, and safe
~, made that the legislature will re-
duce taxes for 1922. Nor will it be Il
question of the ability of the lawnlak-
ers--who are likew:Jei in peculiar
sense, the tax assessors-to lower the
levy. This is easily within the range of
possibility The only question involv-
ed is that Of the method To be en-
psoyed.
Two methods will be offered, and
each will have its champions One Of
these will be. through the simple eXpe-
dent of slashing appropriations to re-
ducc the total to be raised for state
purposes, regardless of what necessary
institutions or work of the state gov
arnment would thereby be crippled,
and regardless of the consequences to
the schools and humanitarian and
charitable Institutions.
he fox nf 1nn
state for the sake of which this first
method will be offered as means OF
reducing taxes and affording the relief
demanded, would be negligible and in
consequential. The cry would still be
heard against a too heavy tax burden
On visibleiproperty, for the reason that
| such a program would include nothing
of tax revision and comprehend moth
ing of lifting the burden from the
shoulders of those who own property
and distributing it among the people as
a whole. The saving watch it would
be possible to effect by a mere slash
ling of appropriations would be reflect
ed in a reduction of the tax levy only
by two, three or possibly four mills,
which based on AZ per cent valuation,
would bring precious little relief to the
average man.
The other method would be through
a shifting of the tax burden, to dis
tribute it in a way, as August kohn
has expressed it, as to produce pain
less. taxation" This alternative meth
cd comprehends tn tapping of new
sources Of revenue and substituting
these, in large measure, for the visible
property that has heretofore been tax
ed to death in South Carolina. Under
this method it is possible not only to
reduce the state levy from II to four or
five mills, but possibly lower even than
that. In North Carolina the state levy
has been abolished entirely. At the same
time. the reduction thus brought about
in the taxes on land and other visible
property, which would be enough to
make itself felt and afford a measure
of real relief, need not be accomplish
ed 1t the expense Of crippling any nee
oSS1rv institution nor bY the imDOyer-