Year: 1878




County Taxes---A Memorandum for


tRie Legislature.


ALI of our candidates for the General AS
sembly for the last six or seven years have
promised to vote against any increase in
the rate of taxation, but most OF us have
found our tax-bils getting gradually larger.
On examination OF them we 6nd that our
State tax has not been increased, but our
county tax Is equal to, or greater than, the
State tax, forwhich our representatives, in
the Legislature are responsible, rs they
have placed Us, with our hands tied, ut the
mercy OF their .appointees, the county
judges, who are responsible to no one but
them, and still have unlimited control in
the disbursement OF most OF the county
funds. As the law now stands. the super
visors are mere igare'heads to make levy
for the money to be disbursed by the county
judges, who have the control OF all the roads
and bridges, and fix the pay OF all the
county officers connected with their courts,
which is nine tenths OF the expenses OF
most of the counties in the State. Sup
posing that their intentions are the best, it
is not to he expected that young lawyer
should know what would be the best and
most economical way Of conducting the af-
fairs Of a county. He has been chosen for
his knowledge OF law, not for his business
capacity.


Supervisors are the men who make the
levy, and they are the parties who ought to
disburse it: 1. Because the people can hold
them to strict accountability. 2. Because
they know the wants of the people better,
as they represent every section OF the coun-
ty. 3. Because their interests are identical
with ax-payers; and there is nothing truer
than the saying that ga fellow feeling
makes us wondrous kind" For equally as
good reasons the county judges should not
disbursc the money:


1. Because they are elected by the LeSis-
lature for six years, and arc independent OF
the Taxpayers, being accountable to no one
but the Legislature.


a 9. Suppose they desire to do the best, it
Is impossible for them to prevent themselves
from being imposed on, as their knowledge
of the county must lie limited, and they are
often the dupes OF contractors and their
friends. On an average, suppose twice as
many bridges are built as there Is any ne
cessity for; and -.


8. The Judges belong to the office-hold-
inc class, and it is natural that their SYM
pafhies should be with those who feed at
the "public crib" and not with the tax
PAYERS. It is certainly contrary to all
usage and precedent that any one officer
should disburse the public money at his
pleasure, and be responsible to no one.
The reason the power was given them was
TO protect that portion OF the State where
the negroes have the majority. Now, l
propose instead that the supervisors should
make all appropriations Of money, the
Judges having the veto power. BY this
plan we would have q double protection.
In this way: that il the supervisors should
be guilty Of any eXtravagant or unnecessary
expenditures the judge could check them.


In these times the danger is that not too
little will be spent, but too much, and every
safeguard should be thrown around the
pubIic purse. Is not this as much as the
faX-payers in those. counties in which the
Radicals have the majority can ask OF the
rest Of the State, as we still give the Judge
the power to protect them from the non
taX-pavers? Now, suppose the Legislature
should do what we suggest. Ihe people OF
each county have no one to blame but them
selves if they allow their money to be
wasted, us the remedy will then be always
in their own hands. The taxpayers, II
they choose to exert themselves, can always
control the election Of the supervisors, as
the pay Of the office is so small that no one
can afford to buy the office by counting and
corrupting the people. But If, on the other
hand, the Legislature intends to make the
county Judges the disbursing officers OF
their respective counties, they should IN
crease their pay and require them TO pc per-
sonally acquainted with the wants OF every
section OF the counties over which they pre-
side, as only by these means can they pre-
vent themselves from being imposed on.
-t JAMES 6. TINsLEY.
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