The county record. [volume] (Kingstree, S.C.) 1885-1975, 1922-03-02
GOVERNOR VETOES
TAX EXTENSION ACT
EXECUTIVE SAYS CREDIT OF
STATE WOULD BE
INJURED.

Contendlng that the resolution eA-
tending the time for the payment OF
taxes would injure the credit OF the
state and that the section providing
that the payment of taxes at any
time would allow him to vote IN the
general election of 1922 is unconstl-
tutional Governor Cooper, in = spe-
cial message to the senate, Monday
night returned the measure without
his signature. The resolution was in
Aroduced by Senator Wells, of Edge
field, and was passed by both houses,
the extension being until June 1.
Because of the lack of quorum the
senate passed the resolution over un-
til Tuesdays session for considera-
I ton.
& The executive states that notes
eof the state aggregating $1,50o,O0o
for 1921 extension are outstanding
and that there is only 100000 in
the stat. treasury. The great credit
Of the state is due to its being able
to meet its obligations, he stated,
and should the resolution become a
law it will impair this credit on the
verge of another necessary loan.
The governor said that after con-
sultation with Walter E. Duncan, it
had been decided by him should the
governors veto be sustained to ex-
tend the time for the payment OF
taxes until April 1, which he is al
lowed to do under the law with the
consent Of the executive. After this
date the penalty of z per cent will
become operative and executions is
sued. He contended that the resolu-
tion will not materially help the peo-
ple behind with their taxes and it
will materially injure the ceredit OF
the state.
Following is the text of the veto
MESSAGE ~ ','e'.e :,
"I am returning without my sig
nature the senate joint resolution
Nc. 221 entitled "A joint resolution
to extend the time for the payment
of state and county taxes for the
year 1921 until June 1, 1922, with
certain penalties,
asThe state now has outstanding
$1,50O,O 900 of 1921 notes which were
Issued under specific authority con-
tsined in Section 66 Of the Appro-
priation Act of 1921. We have in
the treasury only 100000 available
for the payment of these notes, and
Il this joint resolution becomes law
II is my opinion that the credit OF
the state will be impaired. The fact
that South Carolina has never failed
to pay her notes promptly shows that
the credit of the state has been zeal
ously protected, thereby enabling the
local officers to borrow money in the
market at most reasonable rates.
Under the terms of the resolution in
question a person may pay his taxes
ON August 1 with a penalty Of 8 per
cent and this penalty is no greater
than that which has been in existence
from January to this date. The
law at present fixes the penalty as
/ per cent a month and if this pen
atty has failed to cause the payment
of taxes during January and Feb
ruary it is fair to conclude that a
similar penalty will cause the pay
ment Of taxes prior to September
!. Immediately upon the adjourn
: ment Of Ghe general assembly it will
be necessary for the state to bor-
row money for the fiscal year 1922
and it is very evident that inability
to pay 1921 notes will effect our cred
ir for 1922.
"Section 2 of the joint resolution
provides that the payment of taxes
any time covered by the resolution
shall authorize any person to vote
in the general election in 1922.
Section 4 of Article 2 of the Con-
stitution requires the payment Of
poll taxes six months prior to an
election and this provision Of the
jcint resolution is therefore uncon-
stitutional.
"In the recent case of Alternately
versus Wolfe, Attorney General, in
the opinion of Circuit Judge Moore
so constituting this provision of the
constitution was affirmed in toto by
our supreme court.
"The Code of 1922 gives the comp
troller general the right, with the
approval Of the governor, to extend
the time for the payment of any
taxes without penalty. have con-
ferred with the comptroller general