Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1922-01-18

VenlcleS recelVe LHe SIeaISSI pCASllI
and pleasure from these improved
highways. The tax on petroleum
products should go to the general
fund of the state, and be used as a
means of reducing the present levy
upon property. 1t is not important
that a special tax. be expended for q
special purpose, but it is important
that we have a tax system which will
yield sufficient revenue to carry on
all of the activities of the state. The
so-called gasoline tax bill now on the
calendar of the senate will yield at
least 100000 per year, and l rec
commend it's immediate passage.
Occupation and Privilege Licenses.
South Carolina receives a. smaller
percentage of it's revenue from occu-
patton and privilege licenses than
any other Southern state. do not
think it is necessary to go into a de-
tailed exposition of the principle and
operation of this form of revenue. 1t
has been tried with satisfactory re-
suits in a great many states. 1t seems
to me. that it can be easily justified.
Many persons, engaged in professions
and certain occupations operate with
out invested capital, but are protect
ed in the practice of their privileged
professions or occupations by the
laws of the state, and it is not I'M
reasonable that a moderate fee be
paid the state for this privilege and
protection. A bill will be submitted
ON the subject, and l urge its adop-
ton.
An examination of the laws now
in force in the states of Georgia and
Virginia, and other states, will aid
you materially in arriving at a salts
factory conclusion On this matter. 1t
is estimated that from this source we
may be expected approximately
5000, 900 per annum. While the
amount is somewhat small, it will
nevertheless cause many persons who
are practically escaping taxation to
pay a reasonable share of the ex-
~penses of the government. Whatever
the amount received from this source
may be it will certainly aid us in our
effort to relieve the heavy burden
now resting upon visible property.
Tax on Luxuries.
A well considered easur impos-
ing a tax on Injuries. it seems to me-,
should appeal to every fair minded
person. One is not compelled to at
tend the movies, or to indulge his, ap-
petite for soft drinks. 1t is possible
for a person to enjoy reasonable
health and at the same time abstain
from the use of tobacco. A person
who can afford to pay ten cents for a
cigar, rs cents to attend the movies,
and six or seven cents for a glass OF
coca-cola, will not be materially in
convenienced if a small tax is impos-
led by the state on these amusements
and non essentials. / do not mean, Of
course, to confine the luxury tax to
Tobacco and soft, drinks and moving
pictures. These are only mentioned
for purposes of illustration. The law
should include all forms of amuse-
ments and luxuries. 1t is certainly
fair to tax a luxury, and by so doing
YOU reduce the tax on the necessities
of life. The luxury is usually enjoyed
by those who can afford it, or by
those who are determined to indulge
their appetites and desires to the det-
riment of their own we'll being. In
either case the argument in favor of
this form of taxation applies with
equal force.
Hydro-electric Power.
l would not for a moment recon-
mend the passage of any measure cal
culated to discourage the develop
ment of our water powers. Nature
has wonderfully blessed South Caro-
lima in this respect. I commend the
wisdom and foresight of those who
are devoting their talents and means
to the development of u natural
resources. But since nature has pro-
vided the chief assets of these devel-
opments, a small rate per kilowatt
hour on the hydro-electric power can
certainly be justified and yield con-
siderable revenue. The main argu
ment in the support of other special
taxes applies here. Electric current
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