THE GREENYILLE ENTERPRISE.
0*?Mfir to Xtctos, polilks, 3titHligmco, ottfc tl 3m|>vo?mmt of % State #vto Country. , X
loHN C. BAILEY, EDITOR & PRO'R. GREENVILLKT SOUTH CAROLINA^ DECEMBER 18 J 872. "
Hoasonirriow T*? Dollars per annum,
AataarjuHMiiiTa inserted at tho rates of
ooo dollar pot square of twelve Minion lines
(tbla also ( type) or leaa for the flrat insertion,
fifty orate each for the eeeond and third insertions,
aoJL twenty-live oenta for anbaeqaent
insertions. Yearly contracts will bo made.
All advertisements must have the number
of insertions marked on them, or they will be
inserted till ordered out, and charged for.
Uuloss ordered otherwise. Advertisements
will Invariably be "displayed."
Obituary notices, and all mattfer* inuring to
to the benefit uf any one, are regarded as
Advertisements.
REMINISCENCES
or
PUBLIC MEN.
DY RX UpVKBXOB S. V. PEIUIY.
[Continued from last Week ]
jamk3 l. rmiuttu.
I regarded Mr. Petigru, whilst
li villi* iu I iio inuut 'mui'i url 11 biu r
ft* *~
and accomplished lawyer in the
United States, arid lie was so regarded
by many others, who were
uioi'e capable of judging ot his attainments
than myself. I have
never known a more noble hearted
gentleman, a tno< e sincere friend,
or a more charming companion ;
and this is the estimate ot all wh??
knew him. As a statesman and a
politician, he was not equal to many
others, liis great talents and abil
ities were devoted, almost exclu
sively, to his profession. lie was
a Federalist of the old school, and
had no very great confidence in
popular or republican institutions.
In other words, he did not believe
that the in a sues of pe >pic had virtue
and intelligence enough to govern
V themselves wiseiy and properly for
any length of time. Like Washington
and Hamilton, lie doubted
the experiment the American people
were making in self government,
an?l was afraid it would nut
he permanent. Hot like them,
also, he would have been willing
to lay down his life in defenco of
Lite eifurt the people had made to
administer themselves their own
government.
Mr. I'etigru came to Greenville
in the cummer of 1S25, whilst I
was reading law, and was frequently
in Judge Earlo's office. 1 had 1
liutl Oft J it' ..a ? lit.na.AM .if -
nvaiu \ji mm no A laujui ui cai
distinction, and as Attorney General
of tbo Slate, which oilicu lie 1
then tilled, and was greatly amused 1
at his pecular screeching voice ami
witty expressions. 1 saw nothing
mure of Mr. 1/etigru till 1 met
him, several years afterwards, in 1
the Union Convention at Col urn
bia. I was struck by a speech
which he made one night, in our
caucus, on the love of country.? '
He said ho had no love for the
swamps of the lower country, or
the mountain* of the upper country,
or the pines and sands of the
middle count!y?* Where liberty
dwells tlicro is iny country !'' Mr.
Potigru was not in the habit of at
leiiumg-iiie sittings ot the legislature
tor several years after my ad
mission to the bar. 1 think he
was engaged professionally before
the Legislature of Georgia about,
that time. 1 met him in the Legisloture
as a member of that body
iu 1830, and we were tin own very
much together in our business and
association*. I became greatly at
tacbod to liitn, and our relations
coutinucd of lite most cordial nature
till his death in 1S03.
' Mr. L'otigru was a most devoted
Union man throughout his life.?
lie nevgr wavorod or* hesitated in
his coarse, or tailed to express his
opinions,boldly and fearlessly; and
yet no man in the State co ninanded
more entirely the respect and
contideoQc of tuo opposite party.
The leading Secessionists and NulJifiers
were all his personal friends,
and romaind so till his death.?
|ii 1851, when 1 started the Sonth*
prn Patribt, amidst the terrible excitement
and stprin ot secession,
which hai swept ev? ry Union paper
out of cxisteuoe in South Car
ulina, Mi. Petigru wrote ine a
tnost beaitiful Jettor stating that
iny pruepvcius * uad revived his
heart for the republic Until ho
sasv that, It) had despaired of the
XJnion." lie wa9 ever ono of the
faithful fovt amidst the faithless in
^ South Carolina. like tuyself, ho
has always respected those of the
accession ptrty who were governed
by principle, but be scorned (
those who betrayed their prrnci*
plea through cowardice, or a love
of popularity and office. When
the Union was broken, either of us
would have defended the State as
readily as any of those who
brought (hit great oalutnity upon
(be ,country, lint, Mr. Petigru
through his long life avoided tak?
ing any active part in politics.?
lift great intellect and noble heart
wero devoted to the law as a science
and a study, and it is as a lawyer
that he will be known to fame.?
llis code of tlio statute laws of
South Carolina, just completed at
bis deatli, will be a noble and enduring
monument of his wisdom
aud ability.
I'bo practice of Air. I'eticru, was,
* i j hi!?! m
always moat profitable, but his
speculations and generosity ever
kept Liiu poor. On several occasions
I urged him to consent to
lake a seat on the bench, lie uniformly
replied that he was too poor
to entertain such an ambition. In
one of his last letters on this subject,
he said to ine that be was
then working for his creditors, and
that he could not, in honor, cease
to labor for them whilst life lanted,
till their debts were paid. lie
then hoped, in a few years, to be
able to discharge all of his liabili
ties.
Mr. Petigru was born in Abbe
ville District. His ancestral name
was written Pettigrew, as Qeneral
Pettigrew continued to write his;
but in cllogo Mr. Petigru changed
the spelling of itis name. Ills
mother was ot French descent, and
liis father Irish. On the death of
tlis motlUMV l)H anil Ilia u.if*
?- ^ -? w ma ? I IO IVA7IV
ill hit) brothers and sisters, educated
them, and 6aw them well married
and settled in lite. Mr. Petiim?
was bordering oq eighty at his
death, and yet there waa scarcely
i gray liair in bis head. lie labor
j?i most arduously throughout his
life, ami yet he enjoyed life with
* good deal of freedom. He drank
freely at times, but, as he once told
tne, he always had his gauge, and
never went beyond it. No one he
?aid ought ever to get drunk and
fall down, or not be Hble to proierve
the proprieties of lite. He
ihouhl know when he lifts as much
is he can carry or ought to drink.
Mr. Potigru was short and 6tout in
Ilis person, with a full tace aud
rather long head. Ilis forehead
was not high, ilis features and
countenance were pleasant and
prepossessing; his manners plain
uUi simple. There was no preten
[ion or utlectatiou about him. He
drew every one to him, high or
low, by his cordial heart. Everybody
loved him. down to the ser
vants who waited on him at the hotels.
lie was one of tne best writers
in tlie State or United States.
Ilis address before the South Carolina
College, on the semi-centennial
anniversary of that institution,
was a mont finiuKrwl
? . .. 9wvvt |/l VU IIVHUI1,
mid would have done credit to the
ablest writers ot England or America.
Art a speaker, Mr. Petigrn
was peculiar, lie did not deal in
rhetoric or declamation, but liis
speeches wore always masterpieces
of logic. His language was
beautiful and happy, lie was a
man of great taste in language and
caretul in the use of wordd. No
one could express himself with
more clearness and precision, or in
purer language, llis voice was a
singular one, and lie could at any
time by his intonations and wit
convulse his audience with laughter.
It was impossible for any one
to bo gravo when he was disposed
to indulge in his peculiar humor.
Just previous to the seccsssou of
South Carolina, Mr. Petigrn came
to my room, in Columbia, and had
with me a long and very interesting
conversation in regard to the
contemplated action of the State
and the consequences of disunion.
We both deplored the madness and
folly which possessed the public
mind in South Carolina at that
time. Mr. Petigrn said it was
most Amazing that the parish genI
lotriAit olinitlr) Ko of ? * ?
K.IIV/MIU i/V/ ovy Oil WllglJ III lil'
vor of disunion, lhey had more
at. stake than any others in prcsorvi
% t '*A -Union, and would be
the fire, sl^01' f,onr* secession.
They lii a..n?otr the sea cost, and it
would be iinvisible to prevent the
Northern armies landing and carrying
off their slaves, and, per
haps, destroying their plantations.
Me thought with tne that disunion
would be the death knell of slavery.
He said there was something
in the heart of every good man
that told him slavery was wrong ;
but that we had inherited the institution
from our forefathers, and
could not be changed now tor the
benefit of the slave. We had to defend
it. for indoim? so weresimolv
? o ' " r v
defending ourselves against the
torch of the incendiary and the
knife of the assassin. Ilodeprecatod
most indignantly the aots of violence
which had been committed on
innocent Northorn men who had
come here. lie alluded to a case
he had prosecuted in Wal'erboro'.
I told him what I had said to Governor
Means, who inquired of me
what course I would take atter the
State seceded ) In reply, I said
that I had been trying for the last
thirty yoars to save the State from
the horrors of disunion, and that
they wcrfc now all going to the do
vil, and I would go with them. He
said I had expressed his own sentiments
and feelings, and that we
were goin^ to the devit.
Mr. Petigrn always entertained
very strong Federal feelings and
sentiments. During the war of
181?, there was some fellow who
took offence at something Mr. Potigru
had said or done, and called
bbu "a dammed rascal," which Mr.
Petigru did not notice. Immediately
afterwards lie called him " a
damned Federalist," whereupon
Mr. Petigru knocked him down.
His friends expressed great surprise
that he had condescended to
resent anything the fellow had
said. Not%aving noticed the first
insult, they thought it wholly unnecessary
to hare resented the second.
' No," said Mr. Petigru,
>4 1 did not oare about his calling
uie a damned rascal, for I knew
that no one would believe him ;
but when he called mo a Federalist,
1 felt that there wus some truth
in it, and that ii I did not resent
the imputation the bystanders
would believe it."
Mr. Petigru was, all his life,
a religious man, and had great re
Riinol fnp all tlianlumpvoiinao of ll.n
episcopal Church, though not a
communicant. A young chancellor
from the country, who was a
member of t li e Presbyterian
Church, wont to Charleston to hold
court for the first time, and was
not aware that Good Friday was
so sacredly kept In the city.?
Thursday evening something was
said about adjourning over till
Monday. The chancellor protested,
and 6aid that he had come to
dispatch the business ol the court
us soon as possible, and that he
should sit the next day. Mr. Potigru
pleasantly remarked to liirn
that the next day was Good Fri
day ! Tlio Presbyterian chancellor
replied that it made no difference,
no could hold court on Good
1* riday as well as any other day.
Mr. Potigru was a little milled at
the want of reverence on the part
of his Honor, nud the curt manner
iti which he replied. lie gravely
said,44 may it please your Honor,
I have never heard of but one
judge holding court on Good Friday.
and that was Pontius Pilate !*'
Soon after his admission to the
bar, there was an old man who
brought him a little summary process
of twonty dollars to defend.?
Mr. Pet igru advised his client very
confidently that lie would defeat
the case. The old man proved trou
blesoinc, and was asking Mr. Petigru,
every tiino lie saw liim something
about thu case. At last he
said to his client, "go home and
make your sell easy about the case,
for I pledge you rny word that yc n
will never be troubled with the
case any mote." The<?ld man fob
lowed. Mr. Petigru's advice. The
case came on, however, and the
judge decided against Mr. Petigru.
He took an appeal and the appeal
was dismissed. Remembering
what he had told his old and troublesome
client, he went and set
tied the decree and costs out of his
own puree. Two or threo years at|
forwards, this old man was sued
again in another case for a sum
considerably larger than the first,
lie came to Mr. Petigru's office
with the copy writ, and asked him
to serve it just as lie did the other.
Mr. Petigru begged to be excused,
and said it would not be conve
nient for hitn to do so 1
Mr. Petigru was very bitterly opposed
to the clergy in erforing in |
politics and preaching political
sermons, as they were in the habit
of doing, North and South, before
the war. lie thought they should
keep aloof from all worldly affairs
as much a6 possible. In speaking
of the part the clergy had acted,
in both sections of the country, in
bringing on the war by their appeals
to tho sectional feelings, prejudices
and passions of their congregations,
he said it had done more
to lessen their usefulness, and injure
the cause of religion, with
those who were not members of
their churclics, than anything that
had ever happened. I asked him,
one day, to go and hear a certain
olergyman who had !>een in battle,
and boasted of killing one of the
enemy. lie replied?u No, Per
ry, I cannot listen to a homocidal
preacher."
In a congressional election which
excited a good deal of interest in
Charleston, the friends of Mr. Pet
lgru tried to persuade him to voto
against the incumbent. lie re*
plied to them, "no, no; the incumbent
is fool onough for me,
and I have no ambition to improve
on him by (sending a bigger one to
Congress."
Mr. Petigru had no talent for
music. It is said that one evening
lie heard a young lady tuning her
guitar. Meeting her shortly afterwards,
he complimented her on the
sweet music he had jtiBt had the
pleasure of hearing from her. The
lady wasgioatly surprised at the
compliment, and said " I was only
tuning my guitar"?"I played
nothing I" I remember once say
ing to Mrs. Fisher, cf Philadelphia,
who was very fond of music,
that I could not tell one tune from
another. She roplied that alio did
not know how that was possible.
The morning after South Carolina
seceded from the Foderal
Union,. Mr. Perry Duncan, who
was a member of the Convention,
met Mr. Petigru in the sreets of
Charleston, and asked him what
he thought ot it. Mr. Petigrn replied
that no good could come of
it. lie was then asked by Mr.
Duncan if be did not think England
wonld be forced to sustain
the South on account of their cotton.
lie replied that h6 did Dot.
44 IIow," said Mr. Duncan, can the
world get along without 41 the cotton
of the Southern States?" Mr.
Petigra replied, "that it the Southern
States were sunk into the i
ocean, the world would get on
very well without them. It had
done so for thousands of years before
the Southern States were settled,
or cotton was cultivated."
[COHTINUBD WKXT WKKX.]
Message of Governor Moses.
Gentlemen of the Fen ate and Haute of Reprteentalivet
:
From official conference with
the chairman of the committee of
Ways and Means of the lionse ol
Representatives, and of the com^
mittee on Finance of the Senate,
respectively, I have learned that
the General Assembly is abont to
enter npon that department of leg
islation which is specially connect
ed with the levy and collection of
taxes, in order to raise moneys
which may he deemed necessary
to meet the expenses of the past
fiscal }*ear, and to provide for
6uch deficiencos as now are, or
may hereafter be, demanding early
settlement.
Believing it my duty, as tho
Executive of the State, to place
before your honorable bodies?
and, through them, before the
public?all tho information in my
po88C6bion which may have a bearing
on this important subject, I
hasten, at the eailiost practical
moment, to transmit such official
date as I have been able to collect
during the short period which has
elapsed since my induction into
office.
To tho e,nd that the people of
tho State may understand the nature
of the necessities whicn will
govern us in the collection and
disbursements of the taxes which
l : 11 i_ - %i i
mtjj win oe cancu npon 10 pay
into the Treasury, let us, in the t?ogiuning,
understand each other,
and let not the attempt be made
to cover up from their view any
of the financial difficulties which
are pressing upon us as their representatives.
Our dealings between ourselves
and those whom we represent
should he of that candid and manly
character that will carry con
viction home to the minds of our
constituents, and persuade them
that for the future we can safely
trust one another.
'Each and every tax payer of
our State has the undoubted right
to know the true condition of the
Treasury, and to understand the
nature of all the claims against it,
and the manner in which it is proposed
that those claims shall bo
met. Nowhere elee can he better
derive this knowledge and understanding
than iu the frank and
open conduct of the legislature.
In our present situation prompt
and firm action is, above all
things necessary ; and we should
waste no time in unavailing regrets
for the past, or vain expectations
of the future, but at once
proceed to an carneot guardianship
of the public interests. But
have a care that that, guardianship
shall ho at once so vigilant and so
tender, thai the chains which yon
may rivet around the treasurers
of the State may not enter into
the hearts of tiic people.
Thore is no money in the Treasury
with which to meet either tho
current expenses of the State government,
or its large and outstanding
liabilities. The necessities of
the several charitable, educational
and penal institutions, which have
been so extremely urgent for
many months i>H6t, still remain
unsatisfied, while the collection of
the taxes, which was relied on as
the sole source of relief, has been
suspended by judicial process.
The collection of all taxe3 lev
j % ?
iea, or to do levied, under the ftu-1
thority of the Joint Resolution of
March 18, 1872, wan temporarily
enjoined on the 19th ultimo, by
liia Honor the judge of the Fiftli
Circuit, on (ho application ot the
present State Treasurer, then
Treasurer elect.
That injunction was made absolute
on the 23d ultimo?his Honor
holding that the Joint Resolution
in question is violative of
Section 3, Article IX, of the Stato
Constitution, which provides:
" Seetion 8. The General Assembly
shall provido tor an annual
tax sufficient to defray the estimated
expenses of the Stato for
each year ; and whenever it shall
happen that such ordinary expeti
ses of the State, for any year, shall
exceed the incomo ot the State for
such year, the General Assembly
hall provide for levying a tax for I
the ensuing year sufficient, with j
other sources of incense, to pay f
the deficiency of the preceding 1
year, together with the ettiroateu r
expenses of the ensuing year."
The said injunction also rests
npon other grounds, which will
the morte fully appear in the spe- f
cial report of the State Treasurer,
which report I have requestod for
your information in the premises,
and herewith transmit.
In compliance with my request
I have also reseived from the
State Treasurer an official report
embracing a statement ot the de^
ficiencies and elaims that exist
against the State, and wbioh will
require to be paid out of the tax
about to be levied lor deficiencies,
nurt ?i?.fnrth
The valuable information which <
I havo derived from this report, i
and which I now communicate to \
yonr honorable bodies, has exliibi- i
ted to me the very gratifying fact i
that although our new State Tree- j
nrer has beon but a week in office,
during which timo he has been <
surrounded with many difficulties ]
initial to bis term, he has already <
acquired a tall knowledge of the ]
varied m inn ties which are ittvolv- <
ed in the performance of his ar i
duons dotiee. I congratulate the 1
Stato on the promise thus given of
his being a thoroagh and efficient ]
public officer.
He reports that the deficiencies
on his predecessor's books, under
the Goneral Appropriation Act,
of March 13, 1872, are almost
seven hundred thousand ($700,000)
dollars.
They are composed of the foling
items :
Fitcal year commencing November 1, 1871,
and ending October 31, 1872.
Salaries flSff.OOo
Contingent account*. 1 9,62V
Lunatic Asylum 67,170
Prnileotmrj 06,416
Qiiarantina 8,000
Keeper of lazaretto 400
Repairs to lazaretto 600
Militia 12.668
Orphan House 11,600
Solioul Itecoi J 6,976
Repairs to University 8,887
Deal, riurnli atid blind 10,000
J Purchase of hooka for College
library 1,000
Catawba Indiana 800
(/'lul ling iliaclmrged o?nvinl?.. 300
Mesne Conveyance Otlice Cliarlesion
3,000
Support South Carolina University
600
Civil contingent fund 19,565
General election '25,000
For free achoola 300,000
Total (691,895
It will be soon that the school
deficiency is a very large one;
namely, three hundred thousand
doliars. But the Treasurer reports
that this deficiency can be
regarded as in somewhat of a different
position from the othcrp,
and state? that not moro than two
thousand dollars of this appropriation
lias cvor been paid.
When it was found impossible
to obtain the money which had
been appropriated for the conduct
of the State Superintendent of
Education very properly advised
tho several county school commissioners
to close their schools, and
thereby avoid an expense which
could not be met without additional
legislation. In most of the
counties of the State this was
heeded, and the schools were
clodcd^ and hence it is believed
that no more than a third or onehalf
of tho entire appropriation
was ever contrasted for on account
?f services performed.
The effort has been made to ob
i tain an account of the exact i
i amount expended or contracted
for, but the Superintendent has
been unable to acquire from the
county school commissioners the
necessary iufoflnation on this point
in time for the State Treasurer to
furnish me with his report.
Tho above items, to which your
Attention has been called, compriso
the only deficienccs that exist under
the general appropriation act. i
In addition to those, however,
there are certain claims contracted
during the past fiscal year which
the Treasurer states should ho paid
out of the deficiency tax now about
K/? ntlH onoU aa I olnmA
w uv i'mivi y wiivu ao iu^ V/inujn iui ^
printing, and the notes authorized
at the last session of the General
Assembly and issued by theTreas-.
urer, ana outstanding pay certificates.
The total amount of printing
claims, as estimated in the bill reported
by the committee on Pub
lie Priting, in the House of Representatives,
is three hundred and
twenty-five thousand ($32S,000)
dollars.
This bill I understand is still
before the lloose.
The amount ofTiensnrcr's notes I
outstanding are two hundred and
thirty thousand ($230,000) dollars.
The amount of pay certificates
are about twenty thousand ($20,000)
dollars.
In round a-umbera, therefore, it
will be seen that the total amotr-nt
of both deficiencies aud claims, <
are as follows ; |1
I II II J _
)fflol?t?T for for 8tho?l< and i
Oeoorol Appropriation Aot.... $800,000 \
'or olhor purpoin 891,8*6
'rintlnn Claim* 886,000
'rMiurtrf Not**, or Bill* ! *y*~ j
bio MO,000 )
**j Certificate* 80,000 ^
$1,866,8*6 ]
I have that embodied, in short 1
orm the information I bare de- ]
ired lrom the report of the State
treasurer, and I commend these 1
7i"gt important matters to your 1
sarliest attention, in order that the |:
necessary tax levy maj be made
without delay to meet the current
sxpenses of the present fiscal jear,
And to supply the deficiencies ot
:he fiscal yenr ending October 81,
1872. Allow me to suggest that
tho rate of taxation should 6e determined
on the basis of as low an
Bstimated expenditure as will be
consistent with the proper main
ren&nco ot Hie varions departments
of the State government,
?nd the payment of tTie just and
unqestionablo obligations of the
Btate.
With a view to ensure the speedy
payment of the taxes with the
least inconrenienco to the tax payera,
and in order to eneourage the
prompt payment by the citizens
of his dues to the State, I recommend
that provision be made by
law for the granting of a rebate of
five per cent, nnder the pending
levy on all taxes paid in, on or
before the fifteenth day of January,
1873, and a rebate of fifteen
per cent, on the .penalty already
attached in cases of delinquents,
provided that such taxes a6 are
now delinquent are paid in, on or
before the tenth day of January,
1873.
My general message?based
upon the annual reports of the
sercral heads of the departments
? will be transmitted at as early a
period as possible for the consider
ation of your honorable bodies.?
All of theso reports have not yet
been received, and lam unwilliug
to tnake any recommendations
that are not founded upon specite
data, explicitly 6tated.
I propoec in that message to
bring under review all the various
matters to which thoso reports
may relate?inclusive of the bonded
debt of the Stato?and to in
*itu juur uiiemiuu to sucu remedial
measures ns the necessities of
tho State appear to demand. The
duty of retrenchment and economy
imposed upon the Executive
and Legislative branches of the
Government b y the expressed
judgment of the people, from
whom they derive their powers, is
also enforced by the impoverished
condition of the public treasury.
In this matter, fellow citizens of
the General Assembly, you mnst
guide and control, and it will be
the bounden duty of others to
obey. A jndicions sys'em and
wise economy in expenditures is
not inconsistent with a liberal
maintenance of all the State institutions
and a speedy liquidation
of ita legitimate obligations.
All tho taxes necessary to the
accomplishment of these ends no
doubt will be levied, but a high
rate of taxation can only be vindicated
by a e'ear necessity, which
must ho made manifest by plain
proofs of logical reasoning.
The highest tax on the lowest
basis of expenditure will meet
with the sanction of the people.?
That basis having been arrived at
?the public necessity, in good
faith, being the standard?tho tax
should be promntlv levied and
riguronsly collected.
Whatever may be your action
in the premises it must stand as
the authoritative decision of the
law-making branch of the government
by which the citizens must
be guided,
1 therefore, trust that the people
?whose delegates and trustees
we are?will be dealt with in n
Bpiritof candid itnreserve, it being
right to know from their elected
agents the exact condition ot all
their public affairs.
Having performed this duty,
let us recognise our own responsi
bilities, jmd fearlessly discharge
them, without regard to adverse
criticism. This is not the time to
recriminate, but to act.
F. J. MOSKS, Jr.,
Governor.
Executive Department, )
State Treasurer's Office, >
/"i_i ti ?_ t nfrt i
\y< >i ii iiiui?i, ucvy r. i , loli. j
7b //?? Excellency F. J. Moses,
^Jr.y Oovemor South Carolina :
Sir: In ret>ly to your request,
tlint I should state the reasons
that induced us to apply to Hon.
S. W. Melton, late Judge of the
Fifth Circuit, for an injunction re
straining the County Auditors and
County Treasurers from levying
and collcc ing the tax ordered by
the late Comptroller General, under
the joint resolution passed
March 13, 1872. 1 have the lion
rvr to state that we considered the
law unconstitutional, inasmuch ag
I vuvwu AIA""ilUi
t reqoired the entire proceeds of
;he tax to be applied to toe fiscal
fear commencing November 1,
1871, that levying two eepcrate
.axes during two Tears; the entire
proceeds ot which should be applied
to paying the expenses of
t>ne jear. A joint resolution was
passed Ma/eh T, 1871, (see Yol.
AiY, page 706,) levying a tax lor
the fiscal year 1871, evidently
meaning the fiscal year commencing
November 1, 1871, as taxes
had been levied fur each of the
preceding years, and bad bsCu collected
and applied.
S?c. 7. Article IX, of the constitution
requires that " the General
Assembly shall provide ter
0? ? -i ' - - -
ihiiium im euuicienc to defray
the estimated expenses of tbe State
tor eaob yoar, and whenever it
shall happen that BQch^^nary
expenses of the State ffl^^^venr
shall exteed the, ineo^B^P'the
State for such /ear, the general
Assembly shall provide for levying
a tax for the eusning year sufficient,
with other sonrees ot income,
to pay the deficiency, ot th6
preceding year together with the
estimated expenses of the ensuing
year."
This permits bnt one general
tax for each year, and a special
lax and at the same time to cover
any deficiencies that remain from
the preceding year.
Tae Joint Resolution passed
March 13, 1872, was not only unconstitutional,
but defective in another
respect that wonld have produced
the most serious embarrassment
if tbe tax had been allowed
to be collected under it. It made
no provision whatover for the fiscel
year commencing November
1, 1872.
Sec. 4, Article IX; the constitution
requires that " no tax shall bo
levied except in pursuance of a
law, which shall distinctly state
the object of the same, to which
object such lax shall be applied."
It the tax, therefore, bad been collected
under tbe joint resolution
relorred to above, I would hteve
been required to apply it, in accordance
with the constitution and
tho law, to the object for which it
was levied, viz: the fiscal year
commencing November 1, 1871;
and therefore, no nortinn
J-W. r.v?? VI JU
could or would have been applied
to the fiscal year commencing November
1, 1872; and no clkiftis of
ant kind under any appropriation
act could or would hare been paid
during thie fiscal year. Thus, for
the fiscal year commencing November
1, 1871, there would hate
been tho proceeds of two entire
separate taxes, bnt for the fiscal
year commeeing November ly
1872. none whatever.
Under such circn instances',therefore,
we deemed it best to apply
for an injunction restraining tlie
collection ot the tax.
A temporary injunction was obtained,
which was afterwards
made permanent, and thns the collection
of the tax was suspended
and postponed until tho General
Assembly could convene, and provide
for the emergency in a manner
that would be constitutional,
and at the same time not productive
of the eerionn embarrassments
referred to above.
There is a biM now pending in
the House of Representatives,
which was reported by the Committee
cf Ways and Means. It
first provides for a license tax for
the present fiscal year, comnien-cing
November 1, 1872, and also
provides a special tax for the deficiences
of the present fiscal year,
commencing Novertrber 1, 1871.
1 have the honor to be. verv re
apeetfnlly, your obedient servant,
F. L. CARDOZO, Tressnrer S. ?,
* # ?
The Augusta canal, after rte enlargement,
will have water 150
foot wide, and fourteen feet deep,
with twenty eight fall?an economical
power for manufacturing of
over 14,000 horse power.
#
Mr. F. Siles, the ex frees mes*
senger on the Cheraw and Darlington
Railroad, was thrown from a
train on that road lately, and so
seriously injured that death resulted.
A Virginia murderer called for
oysters on the half shell before going
to the gallows, and ato fonr
dozen, because he didn't know as
he should get any where he was
going.
The annual report of the Congressional
printer shows that the
disbursements for the past j ea-r
amount to $1,802,343%
M
Mr. John McQueen,, of Obl'umbia
has been appointed Auditor of 1*1
the Custom House, at. Charleston',
The Nicksi son Ifouse of Coltam- ~~ i
bia has been formally closed1 as a >
hotel, ^
The small' pox prctaile in Charlof-te,
N. C.
d