The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1922-01-18
y Study in Taxes
News and Courier)

(News and Courier)
Governor.Cooper's message to
the Legislature gives a statement
showing the aggregate tax levied
in each county Of South Carolina
for ali purposes. 1t can be studied
with profit The figures show
total of $1S.257,021.25 Of State and
county taxes. The constitutional
three mill and special school tax
total sG467,92S.71. The tax for
ordinary county purposes and for
roads is $685.. 1857. The total
State tax for all purposes is So
429.927.13.
These are the figures for 1921.
They take no account Of the taxes
assessed against the people of
South Carolina last year fer Fed
era! purposes nor do they take any
account Of the city taxes. Governor
Cooper in his message TO the Legis-
lature yesterday stated that "On
November ] 1921. there was ln-
collected. from taxes Of 1920, prac-
tically s1,250.000." Information is
not available as to what part of the
1921 State and county taxes re-
mains unpaid. We imagine that it
is considerable The burden Of
Governor Cooper's message is that
new methods Of raising tax money
must be found. We heartily agree
as to that but those who will study
the figures which Governor Cooper
gives and along with them will
study the cotton figures for 1921
will go further. They will be driv-
en- to the conclusion that the State
budget Of s6.466.S34.53 which Gov
enor Cooper approves for 1922 IS
utterly beyond the reach Of. the
people Of South Carolina this year,
no matter what new methods Of
taxation may be devised and agreed
upon.
The two main sources from
which South Carolina gets its cash
money are its cotton crop and its
cotton mills. Most of the cotton
mills are in the Piedmont country.
Most of the cotton in 1921 was
made in the Piedmont country.
There were eleven counties Of the
State which, according to the gin
ming figures. suffered no damage
from the boil weevil in 1921; that
is to say, they made practically as
much cotton in 1921 as they did
in 1920. several of them more.
These counties were Anderson.
Chester. Chesterfield, Cherokee.
Dillon. Greenville, Marlboro.
Oconee. Pickens. Spartanburg and
York. IN these eleven counties
404,451 bales of cotton were ginned
in 1921. In all the other counties
OF the State only 353,876 bales were
ginned. The cotton crop Of thirty
five counties last :-ear had a cash
value at eighteen cents a pound OF
s31.S4S,S4O. The State and county
taxes assessed against these thirty
five counties in, 1921 amounted to
sI.T45,095 That was more
than third of the value Of the
money crop Of these counties and it
leaves out of account the city taxes
and the Federal taxes which the
reople of these counties had to
pay.
The members Of the Legislature
have but to study the figures coun-
ty by county to be convinced that
no shifting of the tax burden will
take care of the situation this year.
There are counties in South Car
olina. quite number Of them,
where the State and county taxes
more than double the total revenue
of thee ountry n1921 from the cot
ton crop. There IS a long list OF
counties where the State and coun-
" taxes were from third to a
half the county's income from cot
ton. This being the case the fact
should be apparent that neither
the property owners nor anybody
else in counties W h e re such
conditions exist can meet tax bills
such as South Carolina has had the
Last two or three years. Those TAX
bills were based on the flush years
of 1919 and 1920 The flush period
having passed the appropriations
silnrlv must come down. With no
sure money crop yet established in
place of cotton the Legislature dare
not this year impose taxes. State or
county. totalling, as did the taxes
last wear. in most of the counties,
over a third the value Of the cotton
crop.
Governor Cooper does we'll in his
annual message to urge tax reform
but more important at the present
tine than tax reform is tax rcduc-
ton. The money is simply not
available to maintain such appro-
nr;ations as have been made in the
past two or three years for state
and county purposes. Some Of the
work which the State and the
counties have been undertaking
must be discontinued. regrettahie
as il will be 10 do this In the case
q: All institutions. State and coun-
u. there should be sharp cuts and
t:nder the conditions which now eN-
ist these cuts in most instances
ought not seriously to impair the
usefulness and efficiency OF the
institutions. A dollar can he made
t. go a good ways now by good