Year: 1874

Uax'gaytrs' Cn1lrfnt1oll.
MEMORIAL TO THE LEGISLATURE.


The following is the memorial presented to
the Legislature by the Committee appointed
for the purpose by the Taxpayers Conven-
tion


Mr.. SPEAKER: BY virtue of resolution
of the Tax-Payers' Convention, now assembled
in this city, we have been appointed COM
mittee to present to you, as the presiding OFF,
Ger of the House of Representatives, the re-
port and fourth resolution Of the committee
on taxation, adopted by the Convention. In
accordance with such resolution, we respect
fully ask the privilege of placing in your
hands copy Of such report and resolution,
to be by you transmitted to the body over
which you preside. The grievances which
have given rise to this action on the part of
the Taxpayers Convention, constitute pres
ent, immediate evil affecting all classes of the
people of South Carolina, and concerning
which the complaints are not onl ly general
but universal We, therefore, in behalf of
the Taxpayers Convention, respectfully ask
that the report and resolution will be by you
presented to the House of Representatives,
with request that it receive an early consid-
GRAFTON. 5. L. HAMlLION,
B. P. CHATFIELD,


Of the Committee.
The committee on the causes of the increase
of State and municipal taxation, and the
mode and measure of relief therefor, to whom
was referred sundry resolutions, beg leave to
report:


The committee being composed of members
from every county in the State, have had be-
fore them full and detailed statements as to
the manner of assessing and enforcing the
enormous taxes which our people have been
called upon to pay. Neither space nor time
will permit the recital of the particular facts
which have been brought to the attention Of
the committee.


In all of the counties of the State the tax
payers are subject to the arbitrary regulation
of the county auditor and of the board Of
equalization, governed, in nearly every in
stance, by one motive only-the raising of as
much money as possible. In the majority Of
the counties, through the action Of the county
auditor or the board of equalization, under
the influence, it is supposed, of the comptrol-
ler-genera, property, especially property IN
land, has been assessed at values far exceed
ing those ruling at any period in the history
of the State. In some Of the countles-nota-
bly, in the counties of Marion, Chester, Union
and Newberry-the rate Of taxation growing
out of this assessment is really confscation
These facts, and others of like character, are
within the knowledge of every member of the
convention. They 60 to prove that the great
cause of the enormous increase in the State
and municipal taxation arises from the abb
sence of any proper representation OF the tax
payers in the General Assembly of the State.
The practical operation Of our institutions has
placed all power in the hands Of those who
pay no taxes, and they have no interest in re-
sisting extravaganza and fraud.


The immediate causes Of this increase IN
taxation are to be found in the law under
which taxes arc assessed and levied, and the
ignorance, caprice, partlallty and fraud IN
which the law is administered.


The tax law of the State is cumbroYS, OBJ
scure and intricate In order to comprehend
it, ability of no common order is required.
Its execution with justice and impartiality is
impossible. 1t is administered by appointees
of the Executive Of the State-men selected,
most frequently, from party consideration,
with no regard to qualifications tor Office,
whose interests lie in the increase of taxation,
who are in no sense responsibleto to the tax-pay-
ers, and who have no motive to protect these
interests The assessments are made without
method, without discrimination between the
productive property, and in many cases with
Ill ~
very frequently in secret; and the law seems
to afford no other redress for fraud, mistake
or partiality in the assessment, except the ar.
bitrary will of the comptroller-general.
But, apart from and above this, the increase
in the burden of taxation is owing directly
and Immediately to the extravaganza, fraud
! and dishonesty which prevail to such an ex-
tent among the State and county officials
The wasteful expenditure Of the public money
by those highest in authority; the peculation
openly practiced the frauds perpetrated upon
the State treasury by so many Of the State
and county officers; the abuse of the power
of the legislature; the jobs Of the many rings
which hang around the body polite, make
such inroads upon the finances of the State
that they cannot be met except by enormous
taxation. All the available assets Of the
State have been disposed of and wasted. The
credit Of the State has been utterly ruined,
and the ability of the tax payers to pay is
the only source whence the public plunderers
can draw their ill-gotten gains. Corruption
has so deeply tainted nearly all the depart
ments of the government that those officers
who would be honest find themselves power
less in resisting it. Extending through near
ly every county, supported by so many who
draw from it their onl ly resource, we readily
recognize the chief and present cause of the
evils which oppress the State, and which have
brought the taxpayers of the State to the
| limit of endurance.