H
m
R
^^B^BL
a*
HI Bethea was a business visBflfr
<*ty Monday afternoon. v |
^^^^^Hfcfwards of Mullins was here
II Monday.
I I. Allen of Dillon passed
ir ?tty Monday afternoon.
?n Hamer of Little Rock |
" come time with her slst-uston
Manning,
ftar. and Mrs. L. A. Manin
Saturday, a son and his
imes Lawrence,
hea of Mullins was visiting
i this section the first part
I
O. Manship of Elberry was'
ae who were shopping here J
Mrs. Albert Allen and !
I Columbia visited relatives
ig'Hhe past week,
gist Manning of Little Rock
w days with "her grandpar-;
and Mrs. J. H. Manning,
t&erts a dtotanUal planter .
n section was among thdSe:
asineas Saturday,
ae Lyons of Enfield, N. C., j
ted home after having spent'
i?. with Ml.- ? h"- 1
** ?VA* JL VI cooa 1/t W . I
**' Bethea 411(1 ber sister ;
7%^' Luckey went to Columbia
night to visit relatives for
<M ffibtwfcarllsle Courtney of Colum-[
the pulpit at the Baptist
' Sunday at the morning '
1 trude Manning entertained ^
( >tiyx*^?up>ee of the younger set in
*^Ww* '***Bonor ?f Mr-and ^irs-R
Summerlin has returned
fri HfUson, N. C., where he has
' treatment for several months
arid.Bfeoars to be benefitted.
F& , h|jtt|f&d Mrs. R. T. -Fairev have
Nfotfflkd from a short -visit to Mr.
i* Mairvs relatives in the upper part
u. i^Hte^yelle Bethea of Flora Mc^ta*-College
spent a few days with
HjKher Mrs.. Sophrona Bethea
past week.
ju^v^BMBarris C. Bethea v who was
harcH&d reared in this section but
s lives in Sumter County was
dfl T^ilP* hi8 brother J* J- Bethea who
'Jl lABtT during the past week.
JB Wand Mrs. Will Thompson and
iKv^Kiren of Tlmmnnnvillp aftor snpnii
idays with Mrs. Thompsons
. and Mrs. E. C. Bailey,
ted home.
ina McPherson Marion
nonstrator and Miss Elmer
of the Temperance School
nt Sunday with Mrs. W.
a.
aence of Dr. Kirkland on
10 was attending Annual
, Rev. S. J. Bethea filled
it the Methodist church at
g hour.
L. Watson entertained the'
at her home on Thurs-.
rdn. Three tables were ar-'
the players. After several
re enjoyed, Mrs. M. E. Meed
the prize, a handcome
center piece, for highest
dad course was served by
assisted by Mrs. Hoyt Wat"
rs. W. D. Bethea.
lary Hayes and Luther
e on the way from Latta to
s in the Free State secursday
night, when near
ire surprised to find that
sy were in whlchv beIr.
Hayes, was on fire, and
ke a hurried escape fkom
keep from losing their
car, a Reo Six, had been
tie more than a year, and
.00. There was nothing
the car except the two
o
Manning Entertains.
**4, from Fayette, Mo,
\ber daughter, Mrs. L.
of Latta, w..8 the
beautiful luncheon
holm Manning Tuese.
The house was
.Id and white chrynd
autumn leaves. The
* eauty of the great open
*the quiet eloquence of
>ictures from Mrs. Man
frg brush and volumes of
Whieh surround one inBoP?H&theb
est thought and rarest
HSw<$K. the fortunate guest in this
Bfflw^Bag home. r
KSnfiBb^ 0
Kh6|&*P A Stiver Wedding
fefflgfBBBrlday evening December 2nd.
of Mi-, and Mrs. O. R. Wila
scene of beauty and fesoccasion
being the twentyMKgKS^Bjiversary
of their marriage.
hundred called to offer
MnjWg^Hgratulatlons and good wishNUMHi
Robe Manning received the
BflBHHt the door and Miss Gertrude
Mb presented them to the bride
HHoftom, and their attractive
BhBBML Miss Anna Margaret Mrs.
BH^Hvai dressed in silver satin
a shower bouquet of pink
is Williams wore pink crepe
|HK /trimmed in silver. Having
HM^BTithe bride the guests were esWmy
Miss Ruth Sellers to the
presided over by Mrs. M.
IH^Hpsrs. Here numerous useful snd
Ksme gifts attested the esteem of <
IH^HKands trr the host snd hostess. <
HKrf on which the gifts were laid
impoited lace, rare and beauHHwit
thr request of Miss Sadie
\
> * 1 _ ^
99^V ^
Vh YL^ . jki
fcv - * . "|,M
si 1
% il?* aS:< * "fci?? * X < - * r '*
News Depar
Conducted by Vv. E1IK Bethe
Bctliea. the '.uests registered before
being iiy.ited to the dining room, by
Misses Par ham and Sellers. An elaborate
salad and sweet course was ser-'
ved by the young friends of Miss Anna
Margaret. The table with, its'
Christmas tree and pretty bride, presented
holly leaves bearing the signiflcent
dates in silver and carrying !
out the Christmas decorations, were
pinned to each guest. During the entire
evening splendid music was rendered
by an orchestra composed of
friends of the host and hostess. Mrs.
W. J. Summerlin at the piano, Mrs.
E. B. Berry, Jr. and Norman McMillan
played violins. Miss Hortense.
Biggs the eukulele and M. D. Biggs
the mandolin. It was indeed a happy
occasion for the host and hostess
and their many friends, and will be
Inn a h?M in ?ln? ' ""
D -u t? yacuiuii icuuiywi. 1U?
out-of-town guests were: Mr. and
Mrs. W. L. Tillman and Miss Rosa
Tillman of Bennettsvllle, Mrs. D. E.
Allen and Mrs. J. P. Wallace of
Hartsville. Mr. and Mrs. R. W. Kent
of Mullins and Mrs. J. B. Luckey of
Pasadena, Cal.
o
Mr. Enoe Watson Claimed by Death.
Mr. Enos Watson died near Kemper
on Sunday at the home of his j
son-in-law Mr. Perry Hayes and was
burled at Antioch on Monday after-1
noon at the family burying ground
near the place of his birth. Mr. Watson
in young manhood married a
Miss Emanuel of Marlboro county,
who died some twenty five years ago.
Three sons,, Peter, Franklin and Arthur,
and one daughter Mrs. Perry
Hayes survive him.
PLAN FOR TAX REDUCTION.
Latta Citizen Strikes at the Root of
the Tax Problem. ,
The following article by Mr. L. A.
Manning. Jr., of Latta, in which' the
tax problem is discussed in its various
pha'ses, appeared In Monday's
State:
During recent months there has
been quite a discussion going on
iiuuuguuut iu? nunc cuiicernuiK me
matter of taxation and I wish to give
expression to some views which I
hope will help to clarify the atmosphere
and cause the legislature, at
Its next session, to do something to
relieve the situation.
The great trouble with our present
tax system is its inequity, and,
to plainly show this inequity, I will
illustrate: the average professional
man (lawyer, doctor,, broker or salesman)
who makes an annual income
say, of $20,000 pays taxes in numerous
instances to county and state on
Just his office fixtures ^nd residence
and such taxes probably amount to
$200 to $300, whereas the owner of
real estate (farmer, merchartt or
business enterprise) which makes the
amount of income above mentioned
pays taxes to the county and state
of about $2,000 to $3,000 per year.
In other words, on the basis of equal
incomes derived from t heir businesses,
the farmer or merchant pays
ten times (in reality 15 or 20 times)
as much in taxes for state and county
purposes as does the lawyer or
doctor. The above condition leads me
to state the fact that the complaints
against the heavy burdens of taxation
are Justly being made by these
most heavily hit and these complaints
have been brought about
more by the inequity of the tax syrfem
rather than by the amount that
has been raised by taxation.
Must Equalize.
The remedy for this condition is to
equalize the burdens of taxation by
reducing taxes on rea] estate and visible
property and putting a tax on
incomes personal and corpprate. and
on invisible property, and we might,
also, consider an occupational tax
and taxes on gasoline and other luxuries.
I do not think it proper to
pussyfoot, and I do not hesitate to
state that *e should amend the state
constitution and repeal the three mill
levy and do away with all levies on
real estate for state purposes and
make up the deficiency so brought
about by a tax on incomes, etc. By
doing away* with the levy on real estate
for state purposes, we, at one
stroke, solve the problem of equatlza?!??
iha itirfaram ommtlfa
for with no levy for state purposes on
real estate, the rate of assessment of
reai property in one county would
not affect or be related to'the rate of
assessment of real property in any
other county. In other words, the
tares on real estate would be for
county and city purposes only; and
one county could conduct its county
government on an economical, low
levy basis without being affected by
the high levies of those counties
whose eounty governments were "run
on an extravagant basis.
For some time I have considered
this matter of no tax on real estate
(especially land) for state purposes,
without giving ths matter much
publicity for the reason that I did not
until recently have a constructive
substitute measure to offer for raising
ths revenue that has been derived
from the real estate tax but If
our state can pay the national government
something like $20,000,000
to $11,000,090 per annum taxes
on incomes, our legislature surely can
formulate and enact an income tax
tment. >
a
law that will raise the $4,000,000 or
$5,000,000 necessary to replace the
amount of revenue that we have been
' raising from the tax on real estate,
for state purposes, and an income tax
would be more equitable and less1
onerous, in that people who make inj
comes can afford to pay taxes, whereas
the boll weevil may make it impossible
for the farmer or country
merchant to pay high taxes on land
and other reai estate. Under an income
tax law, one might pay a tax
this year and not pay any tax next
year, dependent entirely on his ability
to pay as to whether or not he
makes a sufficient income during;
any tax year, whereas, under oar|
present system, the farmer or mer-1
chant is forced to pay taxes on his
real estate whether he makes or loses
money.
Not to Stint Schools.
Right here and before I forget it,
I wish to make it fully known that1
though I favor the repeal of the three
mill levy in order to help remedy the
Inequity of the present tax system, I
nevertheless heartily favor liberal and
sufficient appropriation for economically
giving each white child In South
Carolina a common school education.
As to colleges, after properly providing
equipment and buildings,
there Bhould be no further appropria- i
tions for the state colleges as they I
should then be made to become self
sustaining by charging those who attend
them sufficiently to efficiently
maintain such institutions.
The inequities of our present ays-1
tern of taxation make me svmDathizel
with the farmers, who have recently
been bearing more than their just
proportion of the tax burdens, but'
these inequities hit more than the !
farmers, for they hit the merchants,'
banks, railroads and factories and all j
owners of visible properties. In this'
connection, I wish to call to the at-j
tention of those of a contrary opinion ;
the ill effect of class legislation, even j
though such class legislation be en-|
acted by farmers, by referring them 1
to* the result of the actions of the
Non-Partixan leaguers of North Dakota.
Though we should not go to the extreme
and be parsimonious in our appropriations
for state purposes, still
we should see to it that the state government
is run economically. When
I deflation hit the country, Henry Ford
wfcose achievements place him in the
! front ranks of our best and most successful
business men, met the situai
tlon by a policy of practical economy
iand, it is raid, he shipped away, out
! of his offices, a train load of office
! furniture and cut his office - force
'from 1072 to 5?8. What we need to
day in South Carolina is a governor
' and legislature who will do team
work on a similar, economical and,
'engineering basis, eliminating some
offices, consolidating others and dispensing
with all useless clerks and
officeholders to the extent that those
who remain will be called on to do
useful and productive work for the
1920 Tax
All persons who have
which are now in my han
tut ions are hereby warnt
not paid by December 31
be advertised and sold b;
O'llactrlnir rrl*/v 1
o<iitauaj. me i3i luuiiua;
salesday. The law only a
i?i which to collect all ta
90 days frtim date of exe
turned over by the Treas
I have recently rec<
C omptroller General wh<
partment relative, to tl
These executions must b
following is a part of his
lection of these taxes:
"THIS IS TO ADVISE
CLEAR THAT THE L
ONLY 90 DAYS WITH1
IS TO CLEAR UP AND
EXECUTIONS."
Yours
WAL
1920 tax executions
were due and payable on
any event than Septemfo
have not paid their 1920
fore advised to attend to
thereby save further ad
<
Sherlf
> ?
v " J (
I pay they draw and not Just simply
draw salaries for supposedly fill in*
big offices.
Not Borden Bearers.
There are scores of people in the
6t&te today who hare been seeking
and voting high taxes and who, if
there had been equality in the bearing
of the burdens of taxation and
they had had to bear their Just proportion
of them, would not have been
advocates of such high taxation and
they, also, would have been more desirous
of an economical administration
of our state government and
would undoubtedly been more vigilant
to see that the state got full value
for all moneys derived from taxes,
and If most of these erstwhile high
tax advocates were forced to pay an
equitable proportion of the taxes to
be collected this winter, they would
despair almosf to the Doint of com
miting suicide.
The time has come in South Carolina
when there must be more equalization
in the bearing of the burdens
of taxation and if the legislature, at '
its next session, does not do somebing
to remedy this matter then Bomn
good, dependable man will be called
on to lead in a statewide movement
for the election rt & governor and
legislature which will give the oppressed
taxpayers relief. Let no one
be deceived, for this movement will
be supported and carried through to
success by a combination of those interests
which have been bearin0 an
unjust proportion of the tax burdens
and which consists of the bankers,
merchants, farmers, railroads and
factories, and undoubtedly many .
members of the present legislature,
if they fall to act in his vital matter,
will be swept into merited innocuous
desuetude.
There are those in South Carolina
n*Vin ho vo Knnr? Ion r*ln nr for xrrr\ ^
n uv l??*?V WV\ 11 IVII^III^ 1V1 VT? W U|0 I
tinct parties in state politics, thinking
that thereby we would be enabled
to secure a better sate government,
and these I now inform that if the
next legislature does not act wisely
and constructively, there will likely
be two distinct parties represented
in the next state campaign. I am
quite sure that my party, which
stands for low taxes, equitably raised,
and for an economical administration
of the state government will
have candidates in the field, and I
suppose, the other party, which stands
for high taxes, inequitably raised,
and, what they call a liberal and
progressive administration, will likewise
be represented, but we hope to
make the issues so plain and well
drawn out that the members of the
party demanding an economical administration
and low taxes, equitably i
raised, will easily be able to telj the
sheep from the goats. In the meantime.
we will await the action of the
legislature, at its next session, before
having anything further to write.
L. A. Manning, Jr. I
i
FOR SAL.E OR TRADF?OneAmer- ;
ican balanced Six 1921 model automobile.
Sale price $2,600. New
car. Will trade for real estate or
sell for cotton at 20 cents per
pound. Am going out of the automobile
business. This is your opportunity
to get a real automobile
cheap. L. Cottingham?12 8 3t.
ST RAVED ? SHKTLAM1 PONY.
black all over, large tail and mane.
Last sben near Floydale going towards
Latta. A. T. Martin, Nichols,
ltp
Executions.
not paid their 1920 taxes
ds in the form of tax exeed
that if these taxes are
st, that the property will
y me on the next regular
y of each month is a legal
llows the Sheriff 90 days
x executions. This means
icution or the time it was
lurer to the Sheriff.
eived a letter from the
> is head of the tax dete
1920 tax executions,
e collected at once. The
letter relative to the col
YOU THAT IT IS VERY
AW CONTEMPLATES
[N WHICH A SHERIFF
REPORT ON ALL TAX
very truly,
TER E. DUNCAN,
Comptroller GeneraL
were issued June 1st and
June 2nd. or not later in
jr 1st. All parties who
tax executions are theri
the mater at once and
vertising costs.
2. S. BETHE/> .
f of Dillon County.
S&?
. La
i? iw iji mssmmmmmrnmmmmmm
J. C. LI
LAW
(Building formerly occup
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uine Mahogany r 3 | js
Nut or Fruit l*J ?
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Very useful and 'i 3 i c I
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Soui/i If 53
fo. T
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Per
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i of working for
ink a part of it so
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1 has nothing; he
his earnings reg'
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b your spare monsy
piles up fast If
bank and keep on
5 . *
3.
Banking Business. I . ,
: of. Dillon ; !
AND 4 PERCENT .
h Carolina ^