Henderson daily dispatch., 1939-10-23
Tax Boosts in Is Years !.
Are Near Unbelievable
Continued From Page One)

were S4.683, 875.13 and for the edu-
cational fund $128,55347; for a
grand total of less than five million
dollars. There wasn't any highway
fund.
In other words, the entire years
receipts of the State of North Caro-
lima twenty-five years ago amounted
to little more than it now collects in
two months from one item of taxa
ton alone-the gallOnage tax Of six
cents on gasoline, and if the quar-
ter-cent per gallon inspection fee be
added, the motor fuel tax alone now
yields in two months as much rev.
enue as the State collected from all
sources in the entire fiscal year of
1914
Under $4,000, 900 in 1914.
The gasoline tax, levy which was
completely unknown in 1914 has, in
cidentally become the most impOr-
tant single revenue source in the
United States, the national associa-
TONS analysis revealing that in 1887
this levy accounted for about Is per
cent Of the total revenue for the 48
American states.
Getting back to North Carolina,
however, the 1914 auditors figures
reveal that the State spent that year
Il total of $127 ,6494O from its edu-
cational fund and $4,853 ,312.46 from
its general fund Here again, as in
the case Of receipts, the grand total
was less than five million.
By way Of comparison, the au-
ditor's .eport for the fiscal year end
ed June 80, 1888, last to be printed
and distributed, showed total cash
receipts, including Federal grants
maid and all other items, of $108,-
967 ,785 and total cash disbursements
Of S1O9,33O, 526; each of these items
being more than twenty times its
counterpart in 1914.
In 1888 the State paid out in I'M
employment benefits alone practi-
cally as much as it spent for all pur-
poses from the general funds of 1914
the unemployment aid figures for
1888 reading $4,711 ,092 as compared
with the $4,853,312.46 already listed
as spent from general funds twenty
five years ago.
Scarcely ANY Comparison.
anu 81 IL S3OCO Oil lIlC way dlOIlS
the line. With the exception Of pro-
perry taxes for State purposes, al
most every item Of revenue has risen
tremendously, while there just isn't
any comparison in the expenditures.
Naturally, the fact that North Caro-
lima has taken over complete opera
ton Of the States eight-months
school system and of its public high
ways has caused a rise in both State
expenditures and receipts which
would not occur in states still follow
ing the old system of leaving these
two agencies largely to local units
to finance.
Away from Property Levies.
The trend all over the country has
been away from State property taxes,
the national analysis showing that
in 1887 this sort of levy yielded only
seven per cent Of all state revenues,
against A per cent in 1915. With the
exception Of North Carolina and a
few others, however, this trend is
due more to huge increases in other
items Of revenue rather than to de-
creases in the absolute total of State
property taxes collected.
North Carolina has followed the
trend Of the times in the matter Of
sales taxes, which were practically
unknown before 1929 By 1887 sales
taxes had been levied in some form
in % states and were yielding a total
Of 16 per cent of all revenues in that
year.
On the percentage tusls, North
Carolina fell considerably below that
average in 1888, when the $11, 1874 1888
sales tax yield amounted to 1912 per
cent Of the States total collections.
Highway Costs Big Item.
Highway building and welfare
costs ran North Cardinals expenses
up just as they have done in other
states; in fact even higher because
Of the States assuming the entire
support Of its roads. In 1915 the State
was spending exactly none of its re-
venue on highways. In the year 1898
the States highway system benefited
from the expenditure Of 1894, 493
in maintenance and betterments and
$11 ,227 1853 in construction work, for
combined percentage Of 231 of all
State expenditures Figures on ex-
penSeS include Federal grantS-in-
aid). Public welfare expenses a.
mounted to $2,2O1,12 or 81 per
cent, for charitable institutions, and
So, 662, 800, or 3.3. per cent, for old
age assistance, child and blind aid
This total of highway and well
fare expenditures ran to 285
During the period the State income
tax gained a hold in North Carolina
just as it did in all others. In 1914
the auditor listed $52,710.41 received
from income taxes; in 1888 this had
risen to $11 ,296,381. The receipts had
been multiplied by 20, in other words
Some Comparisons.
Some statistical comparisons in
more or less tabular form will clear
ly reveal the vast changes under dis
cusSiOn.
Here are a few salient points from
the 1915 and 1888 auditors reports,
compared side by side wherever pos
Sible.
Rece
State tax on real estate
AID valOrem on personal Property.
Income taxes
Schedule