The Abbeville press and banner. (Abbeville, S.C.) 1869-1924, October 15, 1879, Image 2
???? i ii i i??i?
The Press and Banner."
Wednesday, Oct. 15,1879. J
The Register, the Comptroller General, 0
Last Tear's Railroad Taxes. S
In another colnmn we print the last e
blast of the Columbia Register blown in 8
defence of Comptroller Goneral Hagood ^
and intended to bo an unanswerable c
I a
counterblast, against the Press avd Ban- |
ner. We puonwh the article with pleas-,
ure. Our friend complained in italics v
that we had not published his former articles;
really, we had not room for them ; jj
aud, besides, they were ? mere repetition
* of matters which we ventilaten fhlly a
year ago. Our friend's Saturday's
article explains itself pretty tally, butjr
we presume that it will not be out of h
place to thank the Register for giving us
-11 V
the very /acts wmcn sustain our *
tion that the Railroad and the citizens d
liave not been treated alike as to the paymont
of their taxes. Stripped of their a
verbiage and extraneous matter, the or* t.
ders of Comptroller General Hagood, ?
and the letter of Treasurer Perrin, are E
reduced as follows, and aro putin juxta
position, so that they may be tbo more i'
readily seen and understood: t
Order JVo. 1, at to the Order i\*o. 2. at to the ^
Citizen. RaiUvfid.
December 80, 1878.? January 2,1879.?The .
You will postpone the Greenville andColumdelinquent
sales ofjbla Railroad Is return- s
lands for which bank'edas persotmlty. KtaU? .
bills have been tender- bills were rendered In 1
ed. for sixty days fronvpRyment of the tax. a
Decembers, 187K, thelMust I Issue an execudate
of tbe approval of lion against, the Com- 0
wild Act, giving due pany??J. \V. Pekrin, e
notice of the same, a/- Treasurer.
ter which you will pro- January 4. 1X79.?In 0
cued to advertise and tell the case of tbe Green- v
n? firtt inttructed.? Ville and Columbia
Johnson Hagood, C. Railroad, proceedings
U. of the tax collector of t
Newberry resulted In
the matter being lock- n
ed up in the Court.
Carry it forioard to next 8
year t delinquent list.-- t
JOHNSON IlAGOOD, C.
G '
Under Order, If o. 1, the Treasurer was
required to "proceed to advertiso and c
sell" the citizens' property if thev did not ,
redeem their bills of the bank of the
State, which had been offered for taxes.
Under Order, No. 2, the ComptrollerGeneral
instructed the Treasurer to
"carry the Railroad taxes to next year's
* delinquent list," and by this act of that ?
high officer the Railroad, contrary to law, *
was excused from redeeming the bills of
the bank of the Stale whioh it had tender- 1
ed for taxes. This order of course effectu- 8
ally restrained the County Treasuror from
making any attempt to collect the Rail- ?
road taxes. *
The Railroad was returned as personal ^
property and in case it refused to pay,
its engines and cars might have been
levied on at any time bofore the Treasu- ^
rer made his annual settlement with the
State Treasurer. That annual settlement a
was made in the latter part of March, n
1879. Two months previous to this set- ^
tlemcnt the woods were full of constables
loadod with tax executions against sucb
of our citizens who might have a little e
personal property, but who had no lands, '
and had not paid. The property of some P
of this class of tax payers was perhaps "
sold, and doubtless many others were a
pressed to pay under threat of having f1
their property taken from them by the 18
officers of the State. While this extreme 0
measure was being pressed against the ^
inmate of the log cabin, the Railroad A
company, relying upon their friend in 01
Columbia, ran their trains daily without 81
any fcar of molestation. If these con- *2
stablee had been given an execution w
agaunnv tne noaa, aoes auy ooay suppose
that they would have failed to find prop- v
erty sufficient to satisfy the States' de- n
maud for taxes? Clear away the foggy ?
mists which have for a year enshrouded ?
this whole business, and the naked fact w
stands otti in bold relief, that the tax is ^
not paid, and nobody has ever made the 8'
slightest effort to collect it. The Treasu- 01
rer wascompletely estopped by the Comp- w
troller's order, and if the Comptroller ?
has ever made a move to relieve us of R
this injustice the fact has not been produced.
Acting upon the kindly suggestion of 41
the Register, we have been examining 11
records. This time in Newberry. By ^
examination into some of the mysterious a
"tax business of last year," in that Coun- %
ty, we find the following facts: ^
1. The Treasurer levied on the engines M
and cars of the Greenville and Columbia 0
Railroad in that town on the twenty- 8
sixth day of November to satisfy tax *
execution { '
2. On the thirci of December the Treasu- 1
rer was ruled for contempt of Court, in- ?
asmuch as that road was then in the ?
hands of a Receiver; ^
3. On the sixth of December Judge c
Pressley, holding Court at Newberry, &
purged the Treasurer of the alleged con- 11
tempt, but "advised that the matters "
therein set forth be brought before him v
by petition In Columbia)" 01
4. The petition, as directed by His C1
Honor Judge Presaley, was sent to ti^e 0
Attorney-General i 0
5. That so far as the citizens of New- ol
berry are informed, their petition was ^
pigeon-holed by tho Attorney-Genefal, K
and no further notice w haterer has been a
taken of it.
The object in stating the facta In the
Newberry case is to show that "it was
locked up in the Courts" in November
and December, before the "Act to Facili- al
tate the collection of taxes," was Ap- a!
proved. The fact is, tho Act of Decern- si
bor 24, 1878, was passed purposely to pre- h
vent the Railroad and other parties from tc
repeating the Newberry troubles. It w
may not be a "stretch of the prerogative ai
of his office" to disregard the "plain En- b
glish" of an important law like this, but B
we have never Been an officer set a law at ir
defiance with such a degree of compla- ol
cencythis law too being intended for b
the protection of the weak against the c<
strong, or in other words, to make rich e
corporations pay their taxes as promptly &
as the poo rest citizen?without any ex- ?
ception in favor of Railroad* in the hands
of a Receiver. The Act in question tl
is one of so much importance to our a
tax-payers, and in so necessary to a clear r
understanding of this matter, that wo &
Lave printed the text in full in this morn- p
ings Press and Banner. We have done 1
this for the information of our readers t
aud also for the convenience and instruc- a
tion of our friend, the Register. The a
text is from the authorized version,?the
italics are our own. By referring to the c
Act, our readers will find that it says I
among other things that g
"No writ of mandamus shall be grant- t
"ed or issued from anjf Court, or by the
"Judge of any Court, directing or com- v
"pelling the reception for taxes of any t
"funds, currency or bank bills notau- c
"thorized to be received." 1
And that Act also declares that the tax- e
payer "shall have bis remedy under the
"provisions of the first section of this
'Act, and in no other manner."
Certainly nobody knew better than
the Comptroller General did. that it
was Impossible in the face of the Act of ^
December 24, 1878, for anybody or any
corporation to resist the payment of their C
taxes by law. Nobody knew better than ^
did the Comptroller that the Railroad ?
could have been made to pay after the v
expiration of the "sixty days" from De- j ^
cernber 24, 1878, and nobody knows, but
the Comptroller, what prompted him fo
excuse the Railroad within ten days from
the passage of this act, without even
waiting for tho expiration of the Bixty
days, which the law allowed. Nobody
knows, but the Comptroller General, why J
he did not, tnstead n ordering tnat the J
Railroad be "carrier forward to next fj
year's delinquent llsv/' order our Treas- o
uror to levy execution at the end of the^ a
ixty days. And we presumo that ndkhIv
knows better than tho editor of the
,olumbia Register that the order of the
'omptroller to "carry it to next year's deinquent
list" was clearly illegal. and in
[irect violation of the express provisrons
f the law. Every intelligent man in
louth Carolina knows that all parts ol
ach of our laws bear with equal force,
s against the tax-payer and the tax-coltctor.
The Comptroller is not an autorat,
with power to make or annul laws
t his own pleasure, lie is merely a
reaturo of the law, to enforce its pro-isions.
^
l Statement of Facts Concerning the
Assessment la Abbeville County.
The argument as to the value of the
ealestate of Abbeville County was ex
iuii?bcu a yuur ugu, ?uu un me inuui uu
ioth sides were then brought forward
fhen it was a living issuo> We have no
imposition to dig up the corpse of a dead
wue, and therefore decline to repeat our
rguments and reasoning on our side ol
he quostion, or to publish his on the othr
side. We ask merely to make a statement
of the facts, as wo believe the Regiser
has, to some extent, been successful
u its attempt to fasten upon our people
he stigma of an effort to evade their just
iroportion of the public burdens.
Alter the Democrats came into power,
he people of this County, with others
imilarly oppressed, asked the law-makng
power to correct the evils of an ovorssessment
which had been inflicted upn
us by the Radicals. A new assessnent
was ordered. Our peoplo, under
ath, returned their lands at an average
alue of $3.92i cents an acre.
The law directs that all "valuation for
axation" shall "be at its truo value in
nouey, which, in all cases not otherwise
pecifically provided for in this Act shall
?e held to be the usual selling price oj
imilar property at the placc where the re
urn is made
To show that the assessment was in acordance
with that law we would state
lint:
On Sale Dav November, 1877, the offlers
of Court sold at Abbeville Court
louse, 1,924 acres, and executors, <fcc.,
old 4,533 acres, making a total of 6,457
cres, in 13 tracts for 911,942, or nearly
1.85 an acre.
On Sale Day December, 1877, 5,525 acres
n 22 tracts, brought {13,742, or $2.48 an
ere.
On Sale Dav in January, 1878, 2,421
cres, in 12 tracts, brought $8,700, or
2.48i an acre.
Or a total of 15,403 acres, including
uildings, at an average of $2.29?.
At their annual ^meeting, the Domoratic
State Board of Equalization, when
ho Representative from our Congression1
District was absent, raised that assesslent
from |3.92l per acre, to 4.94 cents
er acre.
Our people of course felt that they had
eon wrongly dealt with, appeald
to the Comptroller, through ourCounf
Auditor. That officer had no
ower however to undo the workings or
ie Board, and as a last resort we again
ppealed to the Legislature to save us
rom the mercy of our friends. The Legilature,
as in the tirst instance heard
ur appeal and reduced our assessment
> that which was made by the County
.uditor. The Legislature then organiz1
a new State board, and ordered a new
cessment, by township assessors, Counr
Boards, and the now State Board. That
iscssinent was made, and the average
alue !>v the Abbeville County Board
ras $3.92$ cents per acre. That assesslent
was approved by the State Board of
kjualization. This act of course sustaini
our returns, and any effort of the Regtter
to support the old Board in their atjmpt
to extort from us more than our
hare of the public expenses Is an implid
reflection on the new 8tate Board,
rhich is composed of as good men as the
tate affords. Their endorsement is as
ood backing as we want.
To recapitulate: In the winter of
877-78, 16,403 acres, with the buildings
hereon, embracing some of the finest
inds in the county, and some of the
est improved farms, brought oij an
verage, ?2.29J cents an acre. In 1878
,500 of our citizens swore that
heir lands, including buildings, were
- orth, for taxation, an average of 93.921
ents an acre. In 1879 the township asessors,
who were sworn to do their duty,
ssessed the same lands at an average ol
3.92J cents an acre. The County Board
hought the assessment correct, and the
tate Board approved it. To controvert
his, and to support the Comptroller
icnerai s -allegation, umi our iuau?, iuluding
buildings, are worth (4.94 cents
acre, we have the bald assertion of
lat officer, who is supported by some
ve or six other gentlemen, some of
rhom, we presume, never put foot on
ur soil, but who have the Register'?
dorse ment in oppressing Abbeville,
ne thing is morally certain, either the
Id Board was wrong, or the whole of
ur people, the township assessors, the
ounty Board of Eqalization, and the
tate Board?all under oath?committed
grave error. We leave each man to
>rm his conclusions.
A Big Fair.
Senators Hampton and Butler will be
; our Fair and they will be glad to meet
II their Abbeville friends on that occaon,
Let Abbeville county do honor to
er old leaders, and turn out as one man
> welcome tbem to our soil and to hear
bat they will have to say. It is not yet
jcertained wbicb day they will speak,
ut both are expected to speak. General
utler among others will give important
lforinutlou to our people on the subject
r opening the Savannah Hirer to stcaraoat-8.
Tne Savannah side of Anderson
junty should comedown and be enthus*
d on an enterprise that will be of incal'
ulable benefit to the country, if ever acomplished.
Mr. Cothran is in corrsspondsnce with
be Railroad authorities on tbs subject of
n excursion, and we have fto doabt tbe
esult will be that we will bare the most
ccommodating terms ever offered to tbe
eople of Abbeville by the ltailroad<
"he present Railroad authorities areprac*
ical business men, and know that money
a well as friends are to be made by being
ccommodating.
With lower gate fees, excursion rates
m the Railroad, tbo presence of Senators
lainpton and Butler will draw the bigjest
crowd ever in Abbevile. Get ready
o bring yourselves and your families.
It is to be hoped that tbe young people
vill have a dance or some other amusenent
at night. Let our young gentlenen
take charge of this matter at once.
?he managers of the Fair will have
nough to do In tbe day time.
Miscarried in the Malls.
Our Mend of the Barnwell People says
hat our paper In reply to that paper's atack
upon us, did not r?aeh that office.
Ve are sorry for the fact. Our mailing
lerk marked the article, and sent the pa,er
to that office. The Beaufort Crescent
?f the 2d instant, came to us on tho 11th,
nd it may be that the iVeM and Banner
y111 yet find its way to Barnwell.* Wo
lave forwarded a second copy. Our friend
eems to think we attacked General Ha;ood's
character, when we are only critciaing
some of his official acts.
Jooraali8tlc Enterprise.
Camden seems to be a great place for news*
apers. Recently the Gmette doubled lis size
nd U now a W-oolumn paper. Last week the
ournal changed Its form, and enlarged Its
beet to a 48-column paper. We hope the bus*
nets of these offices may warrant them In
ontlnulng at tbe present sire. The Camden
apera are among tbe best received at this ofce.
Squandering the State's Money 01
the Columbia Canal.
Now that the legislature is about U
meet we think thepressof the State migh
j with propriety discuss matters which ar
j to come before that body, The canal a
Columbia has cost the State thousands o
dollars, and at the last session $ll,000?ad
dltional was appropriated to that grea
humbug. But as good luck would hav<
i it, there was somo flaw in the appropria
tion and the money has not beon spont
and it is not too lato to save a depletec
treasury from this draft. Much has bfcci
said on this subject and valuablo time ha
been wasted on this question, and we hopi
1 to seo tho legislature at its next swssioi
take such steps as will forever settle it
The canal is a local enterprise in whlcl
the peonlo of Abbeville County aro no
interested to the amount of a cont, am
we cannot seo why we should be taxe<
hundreds of dollars tobuildupColumbli
when our towns and farms are languish
ing for the want of money. It seem:
. worse than felly to tax the people of Loitj
Cane to en ricti the people of the Conga
ree.
Let the Legislature promptly reliev<
the State of tiiis extravagant aud fool lei
appropriation. We are sure that it is no
the wish of any of our people to add om
farthing to their own shoulders for thi
canal. It would in our opinion be bette:
for the State to appropriate money to de
velope G'lesar's llead as a health resort fo
those of her citizens who may live in ma
larious districts.
Wo want to invest no money in the Co
lutnbia canal, and hope that our Re^re
sontatives will look after the interest o
their people in withdrawing this appro
priation. Let our exchanges speak ou
on this humbug.
+ + ..
The Register and the Carolina Spar
i
IUU.
Tho following may perhaps show hot
nicely the Register has " fooled" th<
Carolina Spartan. The Spartan says :
"The editor of tho Register gave hi tin
papers of Friday and Saturday some val
uable information in regard to the duties
of the Comptroller General, and the Stau
Board of Equalization. The Comptrolle:
has been accused of raising the assessmen
on the lands of Abbeville County in ai
arbitrary and unwarranted way, wbicl
did great injustice to the peoplo of tha
county. The figures show that Abbevill*
was treated like other counties, and he
(assessment is even lower tnan severa
counties deetned inferior in point of fer
tility."
While we have no desire to discuss thii
matter with a neighbor who wo pre
gume has no intontion of doing us the in
justice which his words would imply, we
recommend to his attention the recapitu
lation of the facts which he may find ii
another column. The extract above, w<
think, shows how readily a man may b<
deceived. If the Spartan will read thi
facts, and then sAy that we have actec
wrong in the matter of our tax, we shal
not trouble ourselves to repeat and furn
ish now proof of tho honesty and truth
fulness of our people.
It just amounts to this?either the taj
payers of Abbeville 'n making their re
turns on oath, swore falsely, or Genera
Johnson Hagood is wrong. He is a bole
man, and that is a bold newspaper, tha
would sustain the act of one man, even i
he is a Comptroller-Geueral, against th<
truthfulness of a whole County. Thi
present State Board of Equalization cer
tainly did not hositato in ranging them
selves with the people of Abbevilli
County. __
The Beau/ort Crescent, after copying!
portion of our reply to the Barnwell Peo
pie, says:
"This reply seems captiously perver
sive, cruelly abortive, contumaciously
com pulsl ve, defenoelessly discriminative
deliriously deliberative, designedly do
monstrative, determinately aevastative
disagreeably explosive, frigidly frustgi
tive and inliexihly imperative."
We have sent our devil off in search o
a School Teachers' Convention, or a die
tionary "bigger'n" Webster's, to getth
above translated into "plain English.'
We don't know what it means.
"Tammany iff Sonth Carolina."
Palmetto Yoeman.
The Marion Merchant and Farmer get
Aft' o nrfltiir clmrn rvororrmnh nnHflr thi
w4* M j/tv"v m*"" f **
above heading about the independence o
the Abbeville Press and Banner, who ha*
so far disregarded the party lash as to declare,
in advance, that the Abbeville De
mocracy will not support Gen. Hagood fo
Governor. We suppose the Prets knev
, whereof It affirmed, and if it has trulj
represented the sentiments of the Abbe
ville Democracy, we fail to see whereir
it has sinned. If the Democratic voteri
of Abbeville see proper, for cause, U
withhold their support from Gen. Hag<>o(
or any other man for Governor, we fail U
recognize the authority to arraign then
for it. We are opposed to anything lik<
party tyrannj- or dictation, and when yoi
cake away the right of discretion in thi
franchiseof a man or a community, yoi
strike at the vital principle of liberty anc
representative government. We "havi
nothing to urge against Gen. Hagood, 01
his qualifications for Governor, but w<
have much to urge against the power
either real or pretended, that would laj
its mailed hand on Abbeville, or any otbei
county, and compel it to vote for him 01
any other man. This thine of party die
tation is pretty well played out, and th<
people are going to rise in their majesty
one of those days and demand a chance ir
this particular,"and the sooner they ao i
the better.
Excursion?Grent Liberality of the
Railroad.
Wo ask attention to the advertisemeni
nf the Excursion to Charleston in an^
other column. We know that many o
our people will take advantage of tliif
ofl'er, and visit Charleston, where goodf
may be bought cheap, and where a feM
days may be spent very pleasantly. Th<
trip is richly worth the money to all whe
have never been to Charleston. Th(
Ncivb and Courier of yesterday givei
those of us in the up-country a cordial
invitation to come.
Blood-Hounds.
Mr. John Thomas Butlor, of th<
" Hamburg Horror " notoriety is now ir
New York with a pack of blood hounds,
amusing the Net* Yorkers by "running'
a negro at Fleetwood Park. This is done
as Mr. Butlor alleges, to disprove the oxistence
of the cruelty which Northerner?
supposed attached to the hunting o:
runaway slaves with dogs. We bellffvt
it ts now asserted that it was a rare 00
cufrence for a negro to be thus caught ir
Strath Carolina/
?
More Decision*.
._ -Akt> 11 a l 1 t __
vniei tfuhwee Tviiiara nais jusi, giv?i
his reasons for bis concurring opinion ir
the bond case^ We will reflect a raoflfienl
beforo ranking a rash promise. W? arc
tired, now.
+ ?
Frfrs?State and County.
The Abbeville Count? Agricultural Fair bo
gins October 29th. and eottunaes three cmyB.
The Greenville County Fcrtf boning Oetobei
14th, and continues four dftys.
The Newberry County Agricultural Fall
will bo held October 22d and 23d.
The Anderson County Agricultural Fair will
be held October 23d and 24 th.
The Annual Fair of Union Ccrtinty will open
on the 28th of October, and clbso on the 30th
The Agrlcul tural Falr.at Chester commences
on Tuesday, 28th October, 1879, and closes on
the Slat.
Tho Agricultural Society of South Ca/olini
will hold Its Annual Industrial Exhibition In
the City of Charleston during tho second
week In December, contlnulnK one week.
The Georgia State Fair for 1K79, will be hold
at Macon, Ga? beginning on tho 27th of Octo
ber, and oontintiing ouo week.
The Fair of the State Agricultural and Mo>
chanlcal Society will be held at Columbia, botrinnlntr
nn Tn^fulnv. tho 11th nf NnvAmnpr1
and continuing four davs.
The North Geonjlu Fair, opens in Atlanta
on the 23d, is already an assured success
There will be races every day, and a varied
exhibition of the arts and sciences, as well at
of agricultural products and fine stock.
Wo would urge our farmers lo sow lanjc
crops of grain. Corn is already rising rapidly
and will doubtless be enormously high
next summer.?Darlington Newt.
The weather has beefi as warm as summei
dnring the past two weeks. Tho Columbia
Toaiian says this warm cpcll is worth JoO/XK.
to th# cotton planters of the State.
i The Press and Banner's Compla
Against the Discrimination Aga
a the People in Favor of the Gri
t ville Railroad.
e [Columbia Register.]
t Our Abbeville contemporary throws d
the gauntlet as follow#, in Its charge of
f crimination, &c.:
While on tliis subject, we will be jflfv
* ask the Register a question, In the Intel
t of the creditors of this county, and If he
take the same pains to answer this matte
e he has done to reply to those of last week
hall be glad to present It In full to our r
ers.
; Sometime back the railroad and sur
, citizens ot this county paid "last, year's ta:
3 In bills of the Bank of the State. Aftcrw
i the Treasurer was required to notify tho
zens that unless they redeemed these t
H their property would be sold. To all of
e we have no objection, and have not a wot
say, but what we want to know Is, why
i railroad has been excused from redeen
their bills of the Bank of the State.
' County Commissioners contracted debt
l the faltli of the taxes and because the Co
f troiler General chose to favor the ralir
these creditors have been kept out of perl
1 31,000 for a whole year?some of whom I
i been forced to sell their claims at greatlV
1 duped prices. We would bo glad lr the Jii
1 ter will cite the law authorizing such disci
lnatlon, and at the same time furnish ai
' ments Ujsustain an executive ofllcer In
s pressing the poor to carry out a law whlh
he is extending favors to those cornoratl
? which are able to pay. We would also 11 k
know if the Greenville and Columbia T
road Is apartlcularor SDeclal Dctof theCo
trailer General's, or does ho excuse All i
? roads from paying taxes, or paying, doe>
Allow them to dosoin bills of the Bonk of
l Slate, while he sells tho lands of tho |
farmer If he fulls to pay his taxes in gr
backs?
3 This matter 1* of official record, and
hope that our frlt>nd may be able to exp
3 satisfactorily to the creditors of this coi
r why the Comptroller General has kept t:
out of their money for a whole year.
* thing 1? certain, we shall ventilate this r
_ ter until the Comptroller General has c
what very plainly appears to be his dut;
? tlie premises.?Abbeville PrcM and Banner
Our contemporary has walked Into the
with hUeyes wide open, for heclalms to!
. the record, and he has manifestly, with
record at his command,set up a case, wl
" the very record before him should have 1
f him from the recklessnes of a charge w'
leavos him "nothing but verbose Jangl
- and endless disputations." In our proi
t to serve our contemporary with the Infor
tlon asked of us we did not Imagine thai
had at his elbow every tact, which, prop
consulted, would have left no reason to
the explanation of us. lint be this as It i
. we with pleasure accepted the task, and '
equal pleasure will we discharge It, fee
sure our contemporary will lhanK us for
labor and pains fa putting him right,
i" Inoursearch weflud the following of
n which was addressed to every County ?
tor and Treasurer in the Ktatc, and as th<
ply of tho Abbeville Treasurer will s
. reached that office. It Is as follows :
a
Executive Depaiitmknt,
Office of Comptroller General
s Columbia, S. C., December 30, IK
3 [Circular No. 1, .Series No. 2.]
r 7b all Oounty Auditor* aru.1 Treasurer*:
t, In pursuance of legislation upon the
Je?t, Instruction hns been heretofore gl
yo'.i to treat all tenders of bills of the Ban
1 the State and coupons for taxes as nulll
t and to proceed to destrnln or levy and sc
a every case, unless stopped by Injunctlo
r the courts In that particular case.
, In case of Injunction, report the fact to
1 office, to the end that the Attorney Gen
- may be called on to represent the State.
Since this Instruction was given an Ac
facilitate the collection of taxes has been i
s ed, the third section of which provides:
. in all cases in which any persons age
whom any taxes stand sharped upon the bi
" of any County Treasurer of the State has
> dered In payment of the same any funds,
rencyor oank bills other than such as
- said Treasurer was authorized to recolv(
1 the Act of the General Assembly levying
taxes, the said Treasurer shall receive 1
9 such person the said taxes, without penal!
. funds or moneys authorized to be receive
the Act of the General Assembly levying
u same: Provided, That snch taxes shall b
, paid within sixty days from the passaf
1 this Act; and any person so paying the s
1 may do so under protest, and thereupon n
be entitled to oil the benefits of the ren
provided In Section 1 of <his Act."
You are hereby Instructed to construe
words "without penalties" In the sec
quoted to includo all charges whether
. costs or penalties proper. You will also r
pone the delinquent sales of lands for w
- bank bills have been tendered for sixty <
i from December the 24th, 1S7S, the date of
1 approval of said Act, giving due noticc o(
J same, after which you will proceed to a(]
tlse and sell as flri?t Instructed.
1 Johnson Haoood
f Comptroller Gcuer
a To this circular we And the following r
fw?r? h^IVnnunrnr nf A Uhnnllln Cnimfi*
3 Is a most responsible and Intelligent gei
man :
Treasurer's Office. Abbeville C
Abbeville C. H , January 2, 16
B (Jen. Johtuoii Hayood, C. G. :
Deaii Sir. Circular No. 1, Series No. 2, De<
ber SO, 1878, Is received and I am uome\
confused by It.
? It says In pursuance of legislation upoii
subject, Instruction has heretofore been n
you to treat all tenders of bills of the Bail
the State as nullities. I have never rece
any such instructions. The few lusta
- In which said bills havo been ten
t ed I have followed closely the law as pres
ed in A. A. No. 8SH, approved June the
1878. 1 shall now treat these tenders as n
" ties and proceed against same parties. M;
i llnquont land hales were finished Deceml
- 1878. The lands, however, of parties \v.ho
dered State bills were not Included In d<
queut land list. The property of the Gr
f vllleand Columbia ltallroad Is returne
naKAiinlfv nrt f ho A Milltnr'fl illintlrufn S
wore"7tendered In payment*of tax. ]
e I Issue un execution against the company
, trust you will appreciate my situation as
inp received no instruction to the contra
acted under the law as It stood.
Very respectfully,
J. W. Pekbin
County Treasurer, Abbeville Couu
To this we And the following Instruct
from the Comptroller:
s Executive Department,
3 Office Comptkoulek Oenekai
f Columbia, January in
, Dear Sir : In reply to yours of the 2d 1
the legal proceedings in relation to bank
by A. A. No. 283, lb77, to settle whether
" bills teuderedare to be received by the C
r ty Treasurer (if you will read the Acta,
/ carefully) are to be commenced by the
t who tenders, and on him Is thrown the
' den of proof. This lie has no lnducemeti
do unless his tendor is treated by the Co?
* Treasurer as the nullity which the I
3 ply Act levying tuxes makes it. He woul
i perfectly satisfied to let well enough al
s and instead of additional obstruction b
* thrown in the way of tendering bills of
} bank at the tax table, if the .State holds
I hands after the deposit with the clerk,
> tender of bills Is nmdo an cooler and r
j profitable business than before the A. A.,
No. 288, wa? paused. This construction ol
Act was deemed obvious enough to pre
* the issue or any general circular, ai>a it
1 also considered thut bills of the bank arc
3 tendered at all In a large number of the a
. ties. The instruction recited In Cirouln
' Series 2. was given to all who applied f
9 construction of the Act, and J t was suppi
i that at! had applied who had cases In p
r and entertained doubts,
r Your delinquent sales having taken p
. and the pieccs being omitted for which I
wero tendered?Section 105, A. A. 1K7-I, No.
" Soe Pan 240 Abstract?["Auditor omittln
3 apvertise, carries fqrward delinquent ]
r to the delinquent list of next succeei
, year."]
f In the case < t the Greenville and Colur
1 Railroad, proceedings of the tax collects
Newberry resulted in the matter being 1<
fd up In the court Carry it forward on i
year's delinquent list, very respectfully,
> Johnson Hagood, Ct
Mri Perrii,, County Treasurer.
Our Contemporary will thus sec from
t very records on his own "sqoare" that
? Treasurer of Abbeville Coonty ficted upor
own construction of the Aet of 1877, and
f none of the delinquent sales tiDlsbed De<
bcr 5, 1778, Included laftds for which b
' bills, Ac., were tendered; and that the d<
i quentsalcs having takCn place wheCdn
lands for which State bills, Ac., were tend
' were not entered, the Comptroller l/istrfc
> the Treasurer of Abbeville County that t
fell under the Act of s874, No. 631, and i
> "carried forward to tlie delinquent Sale
j the next succeeding year."
So, too, in the case of the Greenville I
J road, the property of which the Newberrj
I fleer, under instruction from the Comptro
actually proceeded to levy and sell until
oourtarrested the proceedings and the cot
officer was threatened with attachment
contempt In view of the fact that the i
was in the hands of a receiver, an office
, the court, and not subject to the Rumn
process provided by the statute. So the Co
I {roller Instructs the Abbeville Treasurer t
this railroad property to "carry It forwar<
1 next year's delinquent list," awaiting thi
' der or the court in the premises which
could not control, and to avoid or r<
i which would have made him and his cot
. officer subject to attachment for contempt
It thus appears tbnt there Is no sort of
' crimination betweon the two cases, and
p so far as enforcing the collection of the
tax or the other, owing In one Instance to
5 failure erf the Auditor to advertise, and In
rtfhpr to 1h? nf fhp InrluHIp.tIn
tho court, the Comptroller did all thatthe
L permitted and warranted, and nothing n
and nothing lech-. And all this transpires
the very recordR our contemporary tlourlt
In the face of the Comptroller an bolng in
fiOBBCSRltm. Our advice to our contempoi
n the premises is: Consult your records
i fofe yon cite them, and be sure you un
. staid them before you arraign a public ofi
fW partiality and remisffrtess in the dlschi
t of Wis duties. And we do so because we
and JcntTW that tho Prc*? and Banner Is or
' the >ast papers In the State to take an uc
advantage'lh any event.
? I ?
Standard Weights.
Wheat.-...../ 60potind<
Shelled corn SO potmd*
Cora In the ear 70 potmdi
Peas.....-.-..-.. 60 poundi
Rvn .. an nntrnrfi
Oat*.......Y/.v/ ji2 pottrtd'
f Barley^ 47 poundt
Irish potatot* 60 poundt
i Sweet p<Jtaioes 65 pound*
Wblte beans., 58 pound)
i Castor Iteans 40 poundt
i Clover seed... .....60 pounds
Titoothy seed 48 pound*
t Flaxseed..,.. 56 poundt
i Hemp seed 44 poundt
I Blue drass Seed 14 poun<J?
Buek Wheat.. ....52 pounds
I Dried peaches, unpeeled ^ pound?
Dried peaches, peeled ....88 pounds
Dried apples... ......24 poundt
Oftlons 57 pounde
Salt. <..50 pound*
; Btone coal .88 pounds
Malt.,...._, 40 pounds
l Bran 20 pounds
Tflrrnips..... 55 pounds
I Plasterlbg hair 8 pounds
i Ufrslacfced Lime 80 pounds
Corn Meal 48 pounds
Fine Salt 54 pounds
Orfrtfnd peas 25 pounds
s Cottofl soed 30 pounds
' The building of the Blue Ridge Depot
. Seneca City will bo completed lu a week
ten days, when it la proposed to have an
, change of freights with the Air Line andiJ
j Ridge liallrutida.?Keowce Cuuiicr.
Ints AN ACT FOR TAX-PAYERSTO READ j
Inst
sen- An Act Which the Comptroller General
Shonid not Ignore. - g
own An Act Which Throws Light on Cer- >
dls* a tain Discriminations. 1
d to V. E
win An Act Which is no Respecter of Per- ?
80ns or Corporations. ]
ead- , ' ,
itiry An Act .Which Should be Read and s
arjs .Studied by the Register and
General Hagood. *
th Ik
([he An Act to Facilitate the Collection of *
Taxos*
n on Section 1. He It enacted by the Senate and c
imp. House of Representatives of the State of .
oud, South Carolina, now met and sitting In Gen- ?
japs erul Assembly, and by the authority of the t
lave ?ainc, That in all cases in which any State, [
rc- County or other taxes are now or shall here- '
mj. after be charged upon the books of any
rim. County Treasurer of the State against any
rgn- person, and such Treasurer shall claim the .
op- payment of the taxes so charged, or shall
; l,e take any step or proceeding to collect the
Ions samo, the person against whom such taxes ;
[C to are charged or against whom such step or 5
toll- proceedlr.g shall bo taken shall, If he con- *
,mp. eeives the same to be unjustor Illegal for any J
all- causo, Jpay the said taxes notwithstanding, *
, )1C under protest, In such funds and moneys as J
the the said County Treasurer shall be autborlz- ?
ed to receive bv the Act of the General As- T
ucn. sembly levying the samo, and upon such '
payment being made the suld County Trees- I
we urer shall pay the taxes so collcctcd Into the
lain State Treasury, giving notice at the time to
Inty the Comptroller-General that tho payment '
bem wns made under protest, and the person so ?
One Paying said taxes may nt any time within
nat,. thirty days after making such payment, but
|nn0 not afterwards, bring an action against the
lt in said County Treasurer for the recovery thereof
in the Court of Common Pleas for the
trap County in which such taxes are payable:
inve ftntl lr It be determined in said action that
the BUcl1 taxes were wrongfully or illegally colillst
lected. for any reason going to the merits.
:cpt then the Court before whom the case is tried
hlch shall certify of record that tho samo were
ings wrongfully collected and ought to bo rofundnise
ed, and thereupon the Comptroller General
ma- shall issue his warrant for the refunding of
he the taxes so paid, which shall be paid In prefierly
ercnce to other claims against the Treasury:
a#* Provided, That tho County Treasurers shall
nRV bo required to receive Jury and witness lickKith
cls f'->r attendance upon tne Circuit Courts of
illng the State receivable for taxes due the County
our Id which the said services are rendered.
Sec. 2. That there shall be no other remedy In
flic any case of the Illegal or wrongful collection
tUdl- ?r taxes or attempt to collect taxes, or at?
re. tempt to collcct taxes in funds or moneys
how which the County Treasurer shall be authorized
to recolve under the Act of the Genoral
Assembly levying the same, being other than
Mien hh me person cnargeu wnn swu mxeti
may tender or claim the right to pay, than
"8' that provided in .Section 1 of thin Act. And
no writ of mandamus shall bf prattfed or issued
anh -{nm anj/ or by the Judge of any Court,
i"?' directing or compelling the reception for
'J?" taxes of any funds, currency or bank bills
ft not authorized to be received for such taxes
ii in by the Act of the General Assembly levying
n nV tt,e 8ftinc: autl no writ'' ort,cr or process of
n 01 pny kind whatsoever staying or preventing
.. . any ofllccr of the State charged with a duty
*;"'y In the collection of taxes from taking any
e"11 step or proceeding In tho collection of any
. . lax, whrther such tux is IccpUly due or not, shall
* Pr In any case be granted by any Court, or the
riinf Judge of any Court, but in all cases whatsoinot
evor t,ie P0rHon against whom any taxes
,1,0 stand charged upon the books of the
County Treasurer shall be required to pay
ien* the some In funds and moneys as the said
c.4r" County Treasurer shall be authorized to re>
celve by the Act of the General Assembly
' , * levying the said taxes In manner and form
SHia above provided, and thereupon shall have
his remedy uuderr the provisions of the first See
3 J Hon of this Act, and in no olhcr manrur.
a ?y 8kc. ft. That in all cases In which any person
toe against whom any taxes stand charged upon
c 80f the books of any County Treasurer of tho
je or .state has heretofore tendered In payment, of
the same any funds, currency or bank bills
ina'1 other than such as the suld Treasurer was auiefly
thorlzed to recelvc by the Act of the Geucral
. Assembly levying sold taxes, the sold Treastitne
rer gjjnn recefve from such person the said
"I1'1 taxes without penalty la funds or moneys aur<?r
thorlzed to be received by the Act of the Gen}?KIr
eral Assembly levying the same: Provided,
hlcii That such taxes shall bo so paid within sixty
inys jayg from the passage of this Act; and any
- #k PerRon so paying the same may do bo UDder
.1,16 protest, and thereupon shall he entitled to all
lvcr" the benefits of the remedy provided in Section
I of this Act.
8kc. 4. That in any action brought under
al? the provisions of the first Section of this Act,
eply no costs or disbursements shall betoxcdoralwho
lowed in favor of either party, except for tho
itle- service of process and procuring the attendance
of witnesses.
.0 Sue. 5. In the construction of thin Act the
7 word "person"' as therein used shall be held
?* to include firms, companies, associations and
,?m corporations, and shall be used I11 the plural
vhat wl,01> thc sanie taxes are charged agulnst several
Individuals In a Joint capacity,
i tho SKr* " That all \ctsnnd part# of Acts Inivmi
consistent with or repugnant to the provlsV."
J Ions of tills Act be, and the same uro horoby,
"'j repealed.
liceM Approved December 24,1878.
cler- <>
wfc THE OCONEE COURT.
ulli
I* de or
5, The Trial of the Prisoners Charged
WHli 41ia TMTnrHnr nf Prr/ia to Pnof.
Clin- flint IUV U1IU UVI VI A/l J W ao JLVDV- ,
fan P?UC(1'tate
[Kcowee Courier.J ,
On Wednesday morning, at the meeting of
u v the Court, the Moores. charged with the murrv
t c'er t)f A. liryce, Jr., were brought Into Court,
'' and having boon arraigned on Monday, the
question was asked them. Are you ready to
r comc to trial ? When they answered they
were not.
y' Gen. McGowan then read an affidavit, setions
ting out that twoof them had beOn in confinement
37 days, one of them 33 days and one of
them 10days. That they were all the male
, members of the family and had been unable
70. since their arrest to get up proper proof for
nsf,, their defence. If allowed time they claimed
bills to be able to prove they wore In Georgia at
tlie the time of the killing, and further they beoun
lieved they could prove that Chattuga IUver
'jiln was too high tocro6? at the time slated. That
man tho affidavit was not made lor delay, but
bur- ,n the Interest of Justice. That they had sent
it to to Georgia for witnesses, but they had not arinty
rived.
Sup. The Solicitor opposed the continuance, but
d be admitted it was in the discretion of the Court
one under the law, and objected further that the
eing' affidnvit failed to stale a material require
LHC lUCUb Ilil U uuiiuiiuuuwb! iv HiVf vuuw umv j
her gence hud been used to get their witnesses; (
the on the contrary, no process hud been put in ]
norc the liandsof the Sheriff until lustSaturday. ,
1K77 Ills Honor stuted that it was unpleasant to ,
'the try a capital case, both to tha Court and to the (
vent J?ry. hut 11 wasa duty which neithercan nor ,
was should try to shrink from. Further, he was (
! not sensible uo person should bo forced to trial ou j
oun- such a charge without due preparation, but ,
ir j the law require^ more than the affidavit
or n Htated to secure a continuance. It should
tjKed state where they were and who were present |
oiut with them, giving their names. He would
?ot hold them responsible for not getting |
Ince their witnesses from Georgia. If they could j
bills prove nn alibi and would name the witnesses ]
031 his decision might be different.
K to The affidavit was then supplemented so as to J
land comply with the rulings of His Honor, and t
Jlnir "Pon Its being read, HlsHonor, after due con- j
sideration, ruled as follows: Ho recognized j
nbla lolly the duty of the State to bring offenders ,
>r 0f to speedy trial, but this was often attended
ock- with two dangers 1st. Tho parties charged
ext mfty be innocent, and If forced to trial unprepared,
conviction might result and the ends
q of the law would not be met, which only
seeks to reach tho guilty. 2d. Tho parties i
, charged might bo guilty, but if forced to trial ,
J*7? alter a statement thattbey were not ready for \
Pl.? trial, they may be acquitted, the refusal of a :
1? ? continuance operating as a powerful lever to !
l".al move tho sympathies of the Jury in their be- :
:enJ* half. Under these circumstances His Honor ,
^nK announced that he would giant the con tin uJln"
anco and an order was passed accordingly,
tne 'fhe (jefrirt of Sessions then adjourrfed. As
e^ci| thfere wcr6 no sentences to be passed Docket :
cteti g was called and Judgments entered la all :
hey edges of dofault,
ere <
:s of 1 "
tail- Director's Meeting. <
ir of- Pursuant to call of the President, the Dlrec- J
Her, tore orthe Belton, Wllliamston and liasley '
the Kailroad met at the resldenceof Mr. Cnlabau, .
'n>y In Anderson County, October 6th 1879. Tlie
for Board was called to order by President Bowen
road chief Engineer Kirk was appointed secretary !
r ?r pro tern. J
iarv Dr. W. C. Brown explained the reasons for '
a a I Artf Inno I r* A nHai>. '
" r jpuni<]JuiiiiiK wo wnumi}[; uivvwiuwo iu ijkuuwito
son County, which was satisfactory to the
do" Board. . . I
b or- MuJ. D. F. Bradley moved that the Legislate
ture be petitioned to amend the charter of the
jslMt road nt Its next sitting so oh to authorize the ,
mty Company to chango the name of the road J
from the "Belton, Wllllamston and Easley '
dis- Un 11 roud" to that of the "Atlantic and French ?
that Broad Valley Railroad," and to authorize the j
one Iioad to consolidate with any other Road be- }
tho yond the limits of South Carolina. The mo- :
1 the Hon was unanimously udopted. j
? of On motion of MiO. T. H. Russoll, Chief En- 1
?ttW eor, Capt. Kftk, was called upon f6r an csloro
tlmate of outlay necessary to commcnce ]
1 >n work with one hundred men. '
>hcd MaJ. Bradley then addressed the Board In I
his favor ol commencing work in November
rary next, at Ensley Station, on the section be- *
be- tween that point aud Pickens C. H., and ?
stated that funds necessary to purchase outfit J
ticer aU(i continue work flvo months would be ;
irtfe raised at Pickens C. II. and Easley Station. ' ?
feel ijr. w. c. Brown moved that the subscrlp- '
ie of tlon from Easley and Pickens C. H. be callrcl I
in and appropriated at once to the coramenco- i
ment of work, which shall begin at Easley i
aud be carried towards Pickens C. H. Unan- 1
lmously carried.
On motion of MaJ. Bradley, Capt. John L. ?
Thornley, at Piekens C. II., and Mr. W. M. J
Ilagood, at Easley, were authorized to roceivo ?
subscriptions and tt?m the money over to ;
President Bowen, in Whose bands it is to bo ?
held for eipenditurO/ f.
On motion of MaJ.B. D; Dean, books of sub- L
eeriptlon are to be opened at the following
places: Augusta, Ga., Charleston, 8. C., Port v
Royal, 8. C., Columbia, Newberry, Abbeville, J1
Greenwood, Due West, Anderson C. H., 1
Greenville, Pickens and Easley.
On motion, the Pickens Sentinel Was request- 8
ed to publish these proceedings, and all the ?
papers where books of subscription are to bo n
onnnaH innrn CflrillAUt/tH l/l AnnV i
'?:?HOWJ'!n, President. z
Wm. j. Kirk, Secretary pro tem.
_ s
THE G. A. k K. R. R, J
The Contict* on the Road to be Taken 8
Back to Columbia* $
[lYetus and Courier] n
Columbia, October 10.?The board of dlrec- n
tors of tho Penitentiary hold ft brief session
hero to-duy. Mr. Bmdley of Abbeville, was-L.
i absent. Col, Butler, of Aiken, was in the city
* ? ?? A ir\ l?!a Vintnl hv InHlflnnfllHnn I
UIIL Trun^ullliiibU bU U1D WVW. ~J
The other three member constituted a quorum,
but transacted llttlte or no business be'
at yorvd ordering the recall'of the convicts from
or the Greenwood and Augusta Railroad, which
ex- actfon. had been resolved on by the board of <J<
Hue physicians appointed by tho tiovoVnor to re- b<
port upon the subjcct. as
Jisscntlng' Opinion of Associate Justice
Haskell iii the Great Bond
Case.
State of South Carolina?In the Supreme
Court, April Term, 1879.
G.M. Walker, Cashier, Plaintiff, Appellant,
rg. The State or South Carolina, Defendant,
Respondent. \
F. J. Pelzer, Plaintiff, Appellant, vs. The
State of South Carolina, Defendant, Respond*
int.
Edward Sebrlng, Plaintiff, Appellant, vs.
?he State of South Carolina, Defendant, Rc?
pondent.
The Hank of Charleston National Banking
Issoclatlon, Plaintiff. Appellant, vs. The
State of South Carolina, Defendant, Respond- <
int. I
V. J. Hcrron, Plaintiff Appellant, vs. The i
state of .South Carolina, Defendant, Respond
int.
The W. L. I. Charitable Association, PlnlnIflT,
Appellant vs. The State of South Carollia,
Defendant,Respondent. i
[MO?keU, A. J., DUtcnling.) I
Concurring In the result so far as It affects
ither classes of vouchers, I dissent from the :
easoning and tho conclusion by which tho i
second Issue of oonds to pay Interest on the
rnbllc debt (August 26,1KG8,) and "bonds for
he relief of the treasury" (February 17, I860,) i
re excluded from the operation of tho Con- i
olidatlon Act. I
Rome reasons for such dissent will be briefly :
tated. '
The Act of August 28, 1S68, (vol. 14, p. 19,) '
lothed the Governor with power to borrow i
noney for the State by Issuing bonds, and
described two limitations: First, relating to \
mount, and, second, to time. It Is not pre- :
ended that either of these restrictions was :
lolated: but it is contended that theGover- i
lor was by the Act impliedly restrained from 1
naking more than a rtiiole tisiie. The Act is i
tself very brief, and It Is difficult, within the i
ridest scope of its language, to find support i
or sucli a proposition. . i
But however interesting mlghtbe questions
8 to exhaustion of power by a single exer- :
ise of it, or as to the right of the General As- ,
embly, without a two-thirds vote, to extend '
he time for the exercise of a power conferred
n an Act creating a public debt, or what dlsLHter
might result If the legislative body
nouiu HUMlUrjBC bUO uavvuu?o Hi luanv cutesslvo
Issues of bonds at his discretion, to
torrow money to a limited extent,?however
nterestlng in themselves,?such questions do
lot properly arise in ihis case. For, so far as
Iglits arising under the operation of the Conolldation
Act aro concerned, such objections
ire disposed of by the Act itself, enacted as it
vas under the full light of the judicial deterninations
announced in the case of Morton,
Jllss & Oo.-M S. C. R., 430. The ruling of the
tourt on the point referred to Is thus sueilnctlv
stated in the heading to.the case as re)orted:
"Where an Act to create a public
lebt, by a loan on bonds of the State, is pawa d
In the mode prescribed by thoConstitution
>f the State, but some requirement of the Act
-as. for instance, that the bonds shall be sold
it the highest market price?Is not complied
vith by the officer charged with itsexecutlon
t Is competent for the Legislature by an Act,
tot pasted by the vote of two-thirds of the
nembers of each house, to waive the objec,lon
and validate the bonds."'
The consequence Is pluin, for the officer is
,he mere agent of the General Assembly, and
he principal may waive objections to the irregularities
of his ngent. and, by recognition
>r other conduct, as well as by direct ratlflcalon,
may validate his transactions. The Suireme
Court having decided that a two-thirds
role was not necessary, tho Act of March 20,
f69, to extend the time to make the Issue, Is
)f force. The Consolidation JAct likewise, aihounh
not passed by the two-thirds vote. Is
>f full force and efleet so fur as It has any reatlon
to irregularities on the part or the
igents empowered by the Legislature to itwue
,he bonds therein named. Anterior to the
mssage of this Act tho "first" and "second isine"
hnd been completed?the second in oart
Mincellng the first, and leaving outstanding
Tom both issues 81,197,000 in bonds. The flcnjral
Assembly recognizes the amount and
ipecifles it, and orders it to be treated as an
ixistlng debt of the State, under and by vlr,ue
of tho Act creating the debt, and waiving
?ny and all objections for irrcgniaritias or
ack of authority on the part of its agent, rattles
and confirms his acta. This point in-,
rolves no constitutional question, for that,
vhether rightfully or not, was settled when
he Act was passed, but depends solely upon
he law or recognition by the principal of
.heoctsofhis agent and the ratification of
.hemhysuch recognition. The roeognltion
sxceeds mere acquiescence in this ease, and
imounts to active confirmation, for the Loglsature
rests a new contracts upoil tbe bonds
;hus recognized.
The objection to theotherclasSof bonds "fbr
he relief of tho treasury" rests Upon const!
-utlonal grounds, and as to them the recognl,lon
by the iGeneral Assemblydoen not, for
,ho same reasons above stated, remove the defect,
If such there be.
The first ground Is that the lonti was not "to
lefray extraordinary expenditures," ? Art.
lX. .Sec. 7, Con.
Money to be expended for the "relief of the
treasury" certainly does not come within the
'ordinary" expense* as defined by the Oonitltutlon.
That Instrument carefully dellties
he "ordinary," and leaves to the word "ex,rnordlnHry"
every expenditure which docs
lot come within the limits of the former.
Hint Is the sole question for the Judlfciary to
lonslder* for If the expenditure be ''extraorllnary"
In its nature, the General Assembly
tv the vote required by the Constitution, hiis
,lie power to create a debt by bonds to defray
t. And It cannot for a moment be clnimed
that money for the relief of the treasury
ionics among "ordinary" expenses, which are
jtherwlse directly provided for by the Constitution.
It is quite immaterial that the Corirt Is not
ible to perceive what rcllefthetijeamiry might
equlreor the reasonableness df the expenditure.
Those are matters left to the discretion
)f the General Assembly.?Lutllfer vs. Borden
r IIow., 45. Hut If that *ere a qdfcstlcfn within
the Jurisdiction, some light m!Kht be
thrown upon itby the Ordinance adopted 20th
January, 1868. to levy a specif tux tind for
jther purposes, among which are drafls upon
the treasury, with directions to the General
rVssembly to raise funds/ it necessary, to rrlm>ur?e
the treasury.
The other objection Is that the debt Is not
'or some single oblect distinctly sptjblfleil. In
obedience to another provision In thecoostitutlon
the "subject" or "bbJeet"(for the words
ire synonyms in the sense In which they are
there employed) Is distinctly stated In the
title to the Act. which is confined to tilt: "sub|eet"
expressed In the title.?Art. 2, Sec; 20.
I'he Act to borrow money to pay tho Interest
jn tho public debt is subject to the same obectlon,
for its object is contalued in Uie title,
out according to tlio decision in this cose,
:omprehends, by implication: (1) the interest
accruing at a particular time, and (2) interest
jn a great Variety of classes of public Indebtedness.
I wish no more thun the application
Jl II1C RUIllC iUIU.
The annual tax Act seldom specifies more
than the general purposes, but leaves the details
to the appropriation Act; yet the validity
of .such an Act could not for a moment be
luesttoned/ Tho General Assembly could by
& simultaneous or subsequent Act, lmvc made
\ detailed application at the money borrowed
in the bonus Issued by the Act in question,
md. while the propriety of the application
night have been a question, the validity or
lie original, Act thus explained '.would hardy
have been assailed by the most litigious
inind. But that Is a question resting with
I he legislative body and not the Judicial, and
^bc'public must not be made to suitor for
what thus rests on discretion and may be
lone after as well as before or together with
the transaction out of lfhlch the contnict
irises.
For the reasons thus briefly and lmperfectlyjircsented.
[ dissent on the points lndlcaAs
regards the legal effect of tho Consolidation
Act, as a compromise or otherwlso, I
make no comment, since it has not In that
Jght discussed by the majority of the Court.
Nor do I discuss the effect of the various Acts
vhlcti are alleged as acquiescence on the part
>f the suite, reserving to myself the right
lereafter to express my views on these points
f, after further reflection, I should deem It
iccessary or proper,
The Savannah Yalley Railroad.
The Corporators of the Savannah Valley
ilallroad met in Masonic Hall at Anderson C.
EI., on Wednesday the 1st day of October, lh79,
it 10 o'clock a. m.. and were called to order by
,he President, J. M. Latimer, Sr. The roll of
rorporators was called, and twenty-live, con[tltutlng
more than a quorum, answered to
heir names.On
motioit of Gen. W. W. Humphreys, a
ommlttee. Consisting of Messrs. B. F. Whitler,
J. H. Mftrray, E. J. Earle, S. J. Hester
ind J. T. Bfirnes, was appointed on resolu,ions.
Gen. Humphreys was added to the
;?ommltte6. Resolutions by Capt. Barnes and
B. B. Murry, Esq., were Submitted to the comnittoo,
which retired, and after consideration
)r me suoject reporicu tne luuowing preamble
and resolutions, which were unanimously
idopted:
Wherfeas, the town of Anderson and the
xjwnshlps of Centrevllle. Vurennes, Savanaah,
Hall and Cornerlri tnccounty of Anderion.
and the townships Of Lowndesvllle, Maglolla
and Calhoun in the county of Abbeville
aavg subscribed the aggregate sum of thou>and
dollars to the capital stock of the Savnniah
Valley Railroad, which authorizes the
jetman en t organization of the said Savannah
Valley Railroad Company:
Unsolved, That a meeting of the stochhold:r?
of wild Savannah Roll road bo held at
LiOwndesvllle on the 12th day of November
text, at 10 o'clock a. in., for the purpose of or[anlzlngsald
Savannah Valley Railroad Company,
by the election of a President and 1)1lectors,
as provided by the charter of said
Company, and that at least thirty days' noice
thereof be published In the Andersan hieUigencer
and Abbeville Pres.s and Banner.
Resolved, Thet for the purpose of being repesented
in such convention, the taxpayers of
he said towns and towitehlps bo requested to
neet In convention on the 18th of October
nst., at 2 o'clock p. m., and choose not less
han three nor more than flvo delegates to
uch railroad convention, to wit: the town of
Vnderson, at Anderson C. H.} Centrevllle
ownshlp, at Hunter's Spring, Varenues townhl
to, at Flat Rock ; Hnfl township, at Carsveil
Institute; Corner township, at MofTatt*'llle;
Savannah township, at Davis' Mill;
jOwndesvllle township, at Lowndesvllle;
rlagnolia township, at Riley's School House;
Jalhoun township, at Mt. Carmel.
Resolved, That books f<Jr subscription to the
apltal stock of the Savannah Valley Ralload
Company be opened to recelvo private or
orporatesubscrlptionsat the following points
o be supcrlntenned by persons to be appointd
by the President: Anderson C. H? Davis' 1
1111, Carswell Institute, Lowndesvllle, Mt. 1
!armel, and Bordeaux. I
RetHAved, That any private subscriptions I
phich may bo mado be subject to acceptawce i <
r rejection by the corporate subscribers of J'
he counties of Abbeville and Anderson, pro- <
ided that the question of accepting such sub-1'
crlptlon shall be decided before the election I <
f permanent offlcors 1b gone Into by the;'
leetlng of stockholders.
Sanlved, That all stockholders In organl- '
Ing said Company shalf have one vote fori1
very twenty-live uoimr? auuwnutu, mu a-[i
esentatlves of towns and townships subscrl- '
lng to the capital stock to cast the vote of <
he towns or townships represented by them, '
nd thftt all private subscriptions made under 1
bese resolutions be received with this uuder- I
landing. \
On motion of MaJ. H. F. Whltner, the PresI- '
ent was authorized to attend to any lltlga- f
[on which may arise In such manner as ho 1
lay deem best for the Interest of the Corpo- ^
itors. 1
The Anderson and Abboville papers were *
iquested to publish these proceedings, a'rtd, '
ii motion, the Corporators adjourned. s
.T. M. LATIMKR, SR., President.- t
E. B. Mukkay, Secretary. 1
1
t
John C. Calhoun's Into residence In Plckenfl' r
)unly. with nil the grounds attached, is to ?
> sold by the Sheriff next, xuleday. It Is sold I y
i the property of Juui"ea W. Crawford.
Glad Tidings. '
4. GOOD, PLAIN, SIMPLE GOSPEL 1
SERMON.
rhc Gospel Is not an Offer of a Premium
for Faith?It Is the Manifestation
of God's Love in the Forgiveness
of Sins.
[Good Words for September.]
Text?To wit, that God was In Christ, reconciling
the world unto himself, not Imputing
Lhelr trespassers unto them; und hath com- j
mitted unto us the word of reconciliation.
If we huvc acccpted the great doctrine of the
Fatherhood of God, we shall reach clearer
views of the doctrine of the Atonement,
Most men have from their childhood been ,
taught too much to regard the Father as
heathens regard their deities. They thlnli
them wrat.hlul and vindictive, and that lliey
need to be propitiated. There la notning in
the New Testament to support so injurious a
representation of that great Being "in Whom
we live and move and nave our being." Its
universal witness is "Ood is love," Who need- 1
ed not to be reconciled, but Is using all the i
blessings of nature, providence, and grace to
reconcile His creatures to Himself. The word
"reconciliation" Is the same as "atonement." <
rhe way which His love has adopted to make (
s Atone with Himself, who were by nature at ,
variance, was the proclamation of a free, un- '
conditional forgiveness, which It needs no :
money to ouy.unu no penunces, no prayers, (
no fiilth, no sacraments,to earn. "Godwasin
Christ reconciling the world unto Himself,
not imputing their tretpauert unto theni." The
ten thousamfctalents are forgiven freely, unconditionally,
from the simple impulse of Fatherly
pity. Even the stammering confessions
ol the prodigal are smothered by tho
Father's embrace. That Father needs nothing
more than the return of the sinner who Is ,
Justified, set right, reconciled, made at one.
The return necessnrlly Implies on our part i
faith in the Father's love; and that Love, '
which never died, Implies pardon, adoption, i
filial welcome.
RECONCILIATION THE CAltpiN'AL THOUGHT, j
That such reconciliation Is only needed on
otir part, not on God's part, is taught us by 1
Christ in the analogous case of an earthly <
quarrel: "when thou Drlngest thy gift unto '
the altar, and there remembcrext thy brother
hath aught against thee, leave there thy gilt
before the altar and go thy way; first be ree- 1
onciled with thy brother, and then come and
offer thy gift" Christ here taught that the
net of the Injured party Is to reconcile, and
the act of the lnjurer Is to be reconciled.
Let this cardinal thought sink deeply into
your minds. Christ did not come to alter the
mind of the Father to us, but to alter our
mind to Him. "God is love," and never
more ftally disclosed His name than when in
the Divine Word He assumed our human
sympathies, as "God manifest In the flesh."
If pardon were all that men needed, and salvation
were nothing more than a selfish sense
of safety arising from it, as many religious
men seem to think, the work of Christ be
comes unnecessary. But salvation alms at
something far higher than pardon; it seeks
to dethrone the false idols of the heart, and
to reconcile our alienated affections to His ;
most holy Will, bringing them Info harmony
with the eternal lawsthatrulcallkeovermat'
ter and spirit. No abstract concept ion of an
unknown God could do thin; no assurance
through the lips of a human messenger of u
full forgjvcness would do this. What we
needed wus the example of a Ood-llke pity,
"bearing our infirmities and carrying our
sorrows." Wo needed the living example of
a Divine patience and sympathy, the sight
of which should cause us to cry, "behold!
what mnnncr of love!" Under the powerof
this love wo love Him In return, and become
holy In the sight of a holy God. For holiness
Is not the mere measure of our faith, and valuable
only as an accldcntal evldcnco of it, as
If faith were the end and not the bcgtnnlng of
our spiritual life: but holiness is life, the
stuto of a perfect child-like obedience, the imitation
of Christ.
IT 13 THE CROWDING ACT
of salvation; It is the life of Christ in us. We
are Justified, not on account of our faith,
though without faith It Is clear tliut we never
could draw upon that great fund of pardon
to which the Eternal Love has Invited us* It
Is a great error to make salvation the mere
selfish escape of n few from condemnation to
whom God has given faith, and to make that
faith the ground of claim, Instead of the free
and full mercy of the universal Father, Who
glveth to each because He has provided for
all. To Invert the right order is as though
the discoverer of a remedy for a prevailing
epidemic went up and down the afflicted
country descanting not upon tho merits of
his medicine, but of belief in them. Ho did
Christ place faith In relation to salvation.
He never held up faith as an object of worship.
He mado prominent tho love of God for
the whole worla, and Invited cach to take his
portion. "God so loved the world that...
... wlinsocver bellcveth," <4C. When Ho would
convert He began by making happy. The order
laid down in tho New Testament Is the
converse of that laid down by many modern
teachers. That order was a proclamation of r
free pardon, then a sense of such pardon, then
happiness flowing from It, then holiness. His
ultlmuto aim was holtncu, and to make men
holy Ho made them happy by awakening
hope, and fanning the dying embers of sc^frespfict,
and driving away the dark demon of
despair, It was so In His dealings with Znccheus:
"Comedown, and I will dine with
thee this/lay." publican and sinner though
the world calls you; and Zacclieus ut once answered
the appeal, "If I have done any
wrong to any n?an, I restore ?. c. henceforth)
fourfoldi" It was so with the woman taken
In adultery. Ills words, that blended anise
and consequence, were these, "Neither no i
condemn thee, go and sin no more;"and
once again, on a similar occasion, "To whom
mticlf Is forgiven the same loveth much.'1
FAITH SHOULD NOT TAKE THE PLACE OF
CHRIST.
No one can read onr modern theology without
a Tt-ar that faith is exulted into the place
of Christ. It is well known that Luther rejected
an entire epistle of the New Testament
bechuse it made no mention of ills favourite
doctrinc of Justification by faith. Christ
Hlmselfgives 110 prominence to it In His
great Sernioh riri the Mount, and when He
does reprove the want of it, it Is a distrbstof
God's providencfe' and the teachings of nature
rather than what wo mean by faith: "Will
Hfc not mnth more clothe you. O vo rtf little
faith ?" Hortifiitimos faith in the IMvino pity,
As ih the case of thoSe who let down the palsied
man thrdugh the roof, and in the case of
Jalrus, drew flown blessings upon others.
When the young ruler asked, "What, shall I
do tc/lhheritefernttl life?" lie Is not told; "believe, "
fof bur Lord knew that then he might
have deceived htMAcIf About some undefined
feeling, as many db now, wjille he was still
clinging to his ttiftstcr passion, the love of
mdnfcV; bi|tltwfi3. "Go. sell that thou hast;
take flpVhy crosS and follow Me." When the
disciples said. "Lb, wo have left all and fol*
loWedThfc'6V' there was no rehuke. nor was
His answer ondof warning, but of approval,
"There is no man that hath left fattier or
mother or wfffe'or children for My sake and
the GoApel's, but shall receive a hundredfold
In this life, and In the world to come Ufc everlasting."
"Faith Ms Its place, as we have seen, in
the econoriiy of grace, like prayer; but like
prayer. It is nothing but the laying hold upon
love. Christ is the great Physician. The disease
Ho came to heal, rather than to punish,
was the dethroning of God in the heart, and
f.hn apt.r.inc nn nf Ki>lf It Is nnr? ?n anil to
trust tlio great Physician, but to remember
that neither our petitions nor our fnlth can
heal the diseases of the soul. Tho love of
God. shed abroad in our heart, is the .only
trustworthy sign of health, arid until that is
enjoyed nil trust is prayer, in faith, in shibboleths
are empty deceits and dangerous delusions.
The modern doctrlno, as It pervades
popular tracts and addresses, practically says,
"Do something, repent or believe or feel, and
thou shalt be forgiven." The true way, which
men are forgetting, Is that taught In the Holy
Scripturo and witnessed in the Church's
Creeds, "I believe in the forgiveness of sins,"
notasa future thing, withheld till we have
repented or beliaved, but as a present fact, a
fait accompli, a thine not to be (lone, but already
done, for "God was in Christ reconciling
the world unto Himself, not Imputing their
trespasses." "Bellevest thou tills?" If so,
then thou hast claimed thy part in the Inheritance
of thy brethron; for what is the property
of tho world is thy property: what Is left to
the custody of Christ's Church Is thine inheritance;
what belongs to the family belongs to
each. "My Fathcr.Thou lovest ftieand forglvestroe.
because Thou lovest afld forglvest
all men I"
PROVINCE of FAITH.
The part which we havo attempted to allot
to faith is by no means so unimportant as
may at first slight appear in a practical point
ui view. riiTH, ituruwonwuv uui iju)**? iu
what we are ourselves, and pfnees it In what
God Is in us. It establishes our feet, not upon
the changeable, fluctuating, and ebbing state
of our own emotions, but upon the rock of an
eternal Love, "the same yesterday, to-day,
and for ever," Without faith, indeed, It is
impossible to please Qod, for it would be a
virtual rejection of the "glad tidings." A
man's faith does not win nis pardon, but,
though pardoned, he must be Justified, placed
atoue with God and In tune with God's universe,
by the Instrumentality of faith. Before
ho recognised the pardon, and the love that
procured it, he wAs Indeed one of that world
which God so luted as to give His Son to die
for it; but till he bellevetn in it he could not
bo Jnstiflod, His conscience remained unpurged,
he had no child-like confidence in
God, and therefore he had no share In eternal
life. In other words, he opened not his eyes
to Him Who is the Light of the World. Once
more; if faith bo looked U> as our ground of
trust, how can a man be sure that he has
either the right Wad or the right amount of
faith to secure his salvation ? To make faith
Instead of Christ the ground of his hope Is as
mistaken as if a man were to trust to his prayers
or his alms-deeds. No; eternal life Is not
given us as the return for faith, but "this Is
life eternal to know Thee, the only true God,
and JesusChr).*t Whom Thou hastsent."
THE GOSPEL IS FORGIVENESS.
"The Gospel Is not," eays a lay writer, "be ,
that bellevcth shall be saved," but "tie It
known uflto you. men and brethren, that
through this man is preached unto yoff the
forgiveness of sins." Let the reader compare I
these two statements and Judge between fnem
If the first bo true, then the Gospel Is simply
the offer of a premium for faith. If the second.
th?n it is the manifestation of the unalterable
love of God to man. In the first case
the belief is that a promise has been made to '
faith, and therefore none can draw comfort
horn it. except those who know they have the
rue faith. In the second case the belief is that
L?od forgives sinners, and through Christ nn- (
oounces this to them, and this belief will give
:omfort to all who know that they a're sinners
ind desire deliverance from sin. . I.
I)o you object that the Incarnatfon an'd
>ros.s oi inunavjuui ure xiiauu ui mmx- cnvti ?
jy subordinating faith to the doctrine o( J
Jod's spontaneous love? Nay, we needed
he moral results of this Incarnate upori 1
air hurtirin hearts. ' I answer tha objection In
he eloquent words of another: "If love b<5
he very sign and essence of Dotty, then 111
hat act?the Incarnation?Is find most essen^
lally God, which expresses lo\'6 In Its most'
iithomless fulness. And where In all the 1
iternltlcs can a love be found like this??a' J
ove which bowed itself from heaven to earth,
vblcft shrouded and limited' itself In tlie
lark prison of our mortal tlesli, only to como, 1
icarer to the heartsof its yearning creatures ? J
Vliercls (iod then so Divine as In this unpeakable
humiliation? Thuriderlng along'
ne sky He Is simply omnipotent jiower:
novlng In the music of the spheres, ot- In the' "
uiekening glow, the onward march of created
life, He is still only beneficent wisdom,
iut In the cradle of Bethlehem and the dark- 1
less of Calvary. He is illimitable love; love < J
looping to that infinite depth to reach Its
wanderers, love suffering that infinite sorrow
y find and bripg home aguiu its lost."
Hie Phosphate Companies
LDDITIONAI EVIDENCE OF THE
INEFFICIENCY OF THE OLD
SYSTEM OE ASSESSMENTS.
rhe Old Board of. Equalization which
Knew all About oar Lands Knew
Nothing of PhosphatesI
The Delinquent Companies Invited to
Confer with the Comptroller, when
the New Board Proposes to Make
them pay. In Abbeville Countj the
Treasurer was Ordered to Sell
Property of Delinquents, Except In
Ctfte of the Railroad.
If any additional evidence In needed to
irove the inefficiency of the old plan of havng
our property assessed In Colombia, by
i committee of gentlemen, who know little
>r nothing about our lands, It la famishid
by the official paper below.- The present
Comptroller has been In office about three
rears. and it would seem late In the day to
llscover tbat thl? Immense property has
jeen escaping taxation for bo many yearn.
Thepoor people of Abbeville wbo could *hot
?ay bad their land sold by the Auditor.
Those of our citizens wbo bad paid in bills of
tbe bank of the State, were forced to redeem
them or have their property sold. Not so
nrith the Railroad. That corporation was
*ble to pay, but the Comptroller requires our
Treasurer to hold their bills, and indulge the
Railroad. In consequence of tbat Ibduli
jence, many creditors of the County have
been kept out of the principle and Interest
Tor a year. It's a good thing to be a Railroad
or a Phosphate Company in South Carolina.
The following inlntercsting official papers
will explain themselves. The italics are otir
own:
Columbia, 8. C., September 28.?Ths following
important circular has boen issued
from the comptroller-general's office to all
tbe Phosphate Mining Companies;
To ?? Phosphate Company:
Your attention is respectfully called to the
following correspondence:
Columbia. S C., Augnst 19, 1870.
Lerou F. Yoemans, A ttorney-General :
Dear Sib?The Board ok Equalisation, oj
Beaufort County, at a recent session increased
the tax return of the Coosaw Company, and
the company has appealed to tbls office.
A statement of facte with request for in*
structionsat to tbe law applicable tbercto, in
the matter of assessment of Land Phosphate
Mining Companies, lias also been received
from one of the boards of township assessors
of Colleton Count y? These proceeding* brought
lo the attention of this office a condition of things
of which it wcu before ignorant, Copies of the
returns of all other Phosphate companies,
whether marine or land, wero procured frotn
tho auditors, and the following foots were developed
:
marine companies.
1. The Coosaw. Capital paid in over 8500,000,
Assessed at and paid taxes on (38,060, being a
part of their machinery.
2. Oak Point Mines. Capital paid In, 8100,OOU.
Assessed at and paid taxes on 859,060, being
on land and machinery.
3. Tho Marlhe and River. Capital paid in,
jTiO.OOO. Assessed at and paid taxes on ?39,880,
being on boats, ilats, Ac.
The remaining companies and individuals engaged
in digging phosphates in the domain oj
the State, are reported as making no returns and
paying no taxes on their business. Tbey are:
The Farmers' Pboupbate Company. Capi4.1
IJ I n UZ <UV>
lui uuna in,
The Palmetto Phosphate Company. Capital
paid In, 350,000.
Tlte Beaufort and Port Royal Phosphate
Company. Capital paid In, 315,000.
The Cdlleton Phosphate Company. Capital
paid In, 815,000.
The Columbia Phosphate Company. Capital
paid In, $5,000.
The Houth Corollha Phosphate Company
(limited.) Capitals *.
The Congareo Mining Company; General
rights.
The Stono Phosphate Company. General
right*.
The Port Royal Phosph ate COmpnny. General
rights.
The SoutM Carolina Phoeptiate and Phos
phatlc Klttir Mining Company. General
rights. .
The Magnolia Phosphate Company. General
rights.
John Ahrens. General rights.
G. A< Trenholm Jt Hon. General rights.
G. M. Wells. Geueml lights.
E. R. Middleton. General rights.
I.ANh COMPANIES.
THfcse are assessed and taxed upon theli
lands, and visible personal property us ordinary
taxpayorsi 1 observo. however, in no
instance upon iiielr working capital. The
lahds are rated at a general valuation of tec
ddllars peratirc as phosphate lands.
This may or may not be their true value ai
phosphate lands; it is supposed to be above
their general vallic far other purposes.
These are the fadtsas ascertained. The'fun
damentnl provision upon which our tax sys
tem is framed is that all things which have
value Shall pay A tux to the State upon an assessment
at its trtio value in money. The on
|y exception is as to mines and mining
claims. By a constitutional provision tb<
proceed* of these shull be tuxed (Art. IX, Sec.
I.)
The following questions appear to me tc
arise:
1. Is tile qnarrying and dredging of phos
phate deposits, either from land or water,
mining t Irtother words, does tills Industrj
come within the constitutional provision referred
to*
2. If it does. Is the royalty paid by the marine
companies to the State a tax, or is it u
rent?
3. If phosphate companies, both land antl
marine, arc taxuble upon proceeds, is it up
on gtoss proceeds, or is it upon net proceeds
aiiu what should bo considered net pro
ceeds?
'In this connection also whatcapltal and in
vestment In connection with the ml .e, if any
Is to be considered an essontlal part of tut
mine and exempt from taxation?
I beg lo submit these questions to you loi
your official opinion, and I would bo pleased
to receive any other opinions or suggestion!
pertinent to the subject matter that ma)
occur to yon. The mode of assessing phos
nliniaminiuinlM rl Isr<l(uuvl In this f-ommunlca
lion, I find to have prevuiled from the lncep
tlou of the Industry In the Mtate.
I am, very respectfully,
Johnson Haqood,
Comptroller-General.
Executive Department, ")
Office of the Atty.-Gene raj* }
Columbia, S. C., September US, 1879. ),
Hon. Johtuon Hugood, Comptr Oiler-Qen&ra,
South Qarolina :
yitKAK StK?In response to yoors of 19th Au
^tist, I have the hon or to state as a reply U
your question 1: "Is the quarrying and dredg
lug of phosphate deposits from either land or
water mining? In other words, does this in
dustry come within the constitutional provis
ion referred to T
That It* my opinion the phosphate industry
in regard to which your communication it
written, does come within the provlslotfs o
the Constitution of South Carolina, Article
IX.^Section 1, excepting mines and mining
claims from taxation, and providing that th<
prcveeds of these alone shall be taxed.
As i reply to your '-Question 2: If it does It
the royalty paid by the marine companies t<
c?otn u nr Is W. n rent*" Thftt. in
opinion, the royalty paid by the marine com
panles mentioned Is not a tax, but only com'
pensation for what is granted by the Slate
and In no wise interferes wltn the tazatior
of tho proceeds of mines and mining claims
As a reply to your "3d Question . If pho*
phate companies, both land and marine, an
taxable upon proceeds, is it upon gross pro
ceeds, or ts it uuon net proceeds, and whai
should b6 considered net proceed*? In tbii
connection, also, whatcapitul anrffnvestmcnl
in connection ^rlth the mine. If any, fs to b<
considered an essential part of the m tne, and
exempt from (axattoh T". That, in my opln
ion, in the obftnee of any further definition
or description of what, is intended by "pra
ceeds," "mltftts," "ntflDing claims;", the pro
ceeds meant are XfQas proceeds; that the c6n
stitutional exemption of mines and minim
claims ex tends to all things fn the mine, contained
and forming part or it, and all structures
and other things so annexed or attached
thereto as to'pass to1 the vendee by the conveyance
of the mine, brtt does not ernbraw
Implements, tools or movable g60ds employ
ed for mining purposes, these forming independent
personal property.and being, as sucl:
subject to taxation. That t b&nranner of lfsting
for taxation the personal property o;
these pbosphate'conipanlcs not being other
wise specifically provided for, they shoul<?llsl
for taxation all tnelr personal and real property
and effects (mine and mining claims excepted)
In the same mauneras Individuals arc
reqtilrcd to ilo. Very Respectfully,
LeKoy F. YotXANS,
Attorney-General.'
Tbo change In the mode of assessment and
taxation of the phosphate Interest heretofore
prevailing, which the foregoing views of the
law make It the duty of .this office to direct,
as well as the assessment and collection ol
back taxes based upon the sume construct
Ion, are grave matters. Recognizing, too,
the extent of the industry and it* importance
to the Stalo. the Comptroller, before taking
action, would be pleased to confer with representatives
of any or all of the phosphate
companies who may desireKr meet him. Ho
wonld suggest the third duy of October at 12
M., at his office In Columbia, for the time and
place.- Very respectfully,
Johnson Haoood,
Comptroller-Geueral s. C.
SMEOnOHTfl CAROLINA
County of Abbeville.
in the probatl court.
Fn the mat(erof the Estate of DrucHla Franklin,
Deceased.
NOTICE is hereby given that J. J. Cooper
and W. O. Smith, AdmlYristr&tors of the
Sstate Of Drircilla Franklin', deceased, ha'>e
lied their petition in thlsConrt' praying that
i day may be fixed for the settlement of the
;ald estate and discharge of the AdtalnistraOrs.
It is Ordered, that Friday the 7tfi Of NOvem>er,
le79, be tlxed as the day for the settlement
)f the estate of the said deceased, and the
liSfihargi of the Administrators aforesaid.
J. FULLER LYON,
Judge of Probate, A. C.Abbeville
C. H., S. C., )
October 1,1879, (it. J1
PAPIEE PAPER AND ENVELOPES.
rN FANCY noXKS, fron 10c to 60c per box,
L and VISITING CARDS.
Edwin Parker.
Oct. 1,1879, tr
A NEW SUPPLY OF
HiAPER AND ENVELOPES, at reduced'
L prices.
Edwin Parker.
Oct. 1,1870, tf
Notice to Tresspassers. j
HUNTING, fishing and pawing through ]
our land* in Smlthvllle Township are 1
I hereby forbidden. The law will be enforced
1 against those disregarding tbia notice.
H. O. KLUGH,
J. A. KELLAK,
O. W. COLLINS,
JJ. M. MARTIN.
October 7, IS79.
ZEPHYR1 WOBSTED
ALL COLORS, Card Board, Mottoes, 8plints
tor Wail Pockets, <tc., in large assortment
and very cheap at the
EMPORIUM OF FASHIONS.
Oct 8,1879, tf
SCALES! SCALES! SCALES!! ' ,
PANIC PRICES. '
J WOULD say to my forming friends that I v>
have accepted the agency for the CHICA* ^
0 SCALE COMPANY and will be pleased
to till their orders for unythtrig in this line.
This Company makes a flint-claw Scale GO per
cent, lower than any other flrst-class Com*
pany. Every Scale warron t d to give so lisfaction
or money refunded^
1 have erected one of these Scales In rear of
Dr. Parker's Drug Store, and am prepared to
weigh any hind of farm product, and will
consider It a tevor to receive the patronage of
my brother farmers.
I have a flr*t-clos? "NEW SCALE," and as
I will give my personal attention, I hope to
please both Buyer and Seller.
JAMES S. WILSON,4
Oct 6,1S79, tf
? ?
Mrs. Sassard
WHOSE fine taste and ability aa a Milliner
Is well known to the Ladle* of Abbeville
and surrounding country la still to be
found at the EMPORIUM OF FASHIONS,
and being better prepared this season than
ever to offer extra Inducements to her numerous
friends and customers iu search of stylish
and cheap Hats and Bonndto. wonld respectfully
solicit a look before purchasing else*
where^ guaranteeing perfect satisfaction.
Emporium
of Fashions. |
*'3H
?OUR?
FALLAND ' 1
meid mm i
tilitlM OlUlft
Comprising all The latest novel*
ties lie
Millinery, dress goods, ladies' *
Clouka, Dress Trltnmjfigs, Trlmtnlng
:s. Ruffling*. 8Carfa Cor*eW: Zephyr Shawls
Jewelry, Kid Gloves and everything for the
' Ladles Id now complete In every department
and prices guaranteed at lowest cash Ago re*,
?at trie=- v
EMPORIUM OF FASHIONS. ? :
Oct#, lt>79, tf
. NOTICE
-TO?
Debtors James F.- Hairy, Dec'fl,
' i
a LL persons Indebted to the Estate of Dr<
1 A JAMES F. MABRY, deeeuscd. elthei'
by note or account are requested to tome for1
ward and pa jr the same at all early any to tb< nnderslenedor
tomy agent Dr. J: .w. KEL- *
' 'LER. Those he&lccting to heed this notice
will find their botes and accounts in the
hands Of on Attorney tor collection, as ft?r-?
tlier indulgence will not be given:
MRS. M. J: XfABRY,
Administratrix.
Oct. 1, lgrf. tf
ANNUAL
MEETING J BOARD,
THE ANNUAL Wf the Conntr
Commissioners for Abbeville County will
i beheld on Tuesday the4tbofFovembernext:
' All persdnnholding elaitlts dxnlnst Uie County
will fllfc tbeiu in thlsofflcc on or before thai '
; ar' r I F, LIVINGSTON,
County Commissioner.
Otffc 1, iS79j 4t
I WTArtsT
nmiifis
1 \A7 8' ALEXANDER with an experience' 1
?V of Jlto years In Photo^raphlcta huW, 1
; Opened a QALLEHY on Uje Alston Houve 4
lot, where he lins Witf pleted bis arrangement*" I
for itiaking PtaoUferaphs, In all tne various 1
styles; Ctrpjrlb>?nd enlarging Is bne of my 1
, specialties Lite ?lze portraits made if d?*'
> Hired. 1 take pleasure In fthortin# my ?pecfincn*:
and re*poctfblly invite the public to
cjiII and thorn. All wbo wish work done
I will (W Well to call early a#I will remain here
i but a ?h&rt time.
W, S. ALEXANDER.
; Sept. 17,'I87?, If .
FtfRNITURTS
HE RMS.
At Anderson, S. C,
G. P. TOLLY,
? #
f * "
K
A Ntf.tffrtfCES TO T#E ABBEVILLE:
' A. Publl6 tfftif he keeps constantly on hand
ot tvnrnahM, b-p. Thn lnreest STOCK
; OF FUR>?lTUljj? kfcpt ii the op-country,
- wbleft he Js preporea to sell cheaper than
: GREENVILLE, AUGUSTA, trr CHARLES-.
, TON. As a proof of thts, I mention a few
' prfces below, which art not Intended a*
' ''ditch-pennies'; but are my Regular Prices.
: OthOr articles will h'fc forma to be proportlon1
atety. lo"^. Good Hard Wood and Cottage'.
' Bedstead?. With Slats and Ctotors complete;
82^5 andjrpfrards; FJne Solid Walnut Bed"
steady Head Boara 6 fe'rt 5 inches high, at
' W.75J DfertBureaws, Imftdtiofr Walnut with
" lufge Glasis 37.80 artd upwards; 8olld Walnut
f Bureaus M Marble'Top, Crop Handles, $13.00.'
Kitchen safes two DGors and Drawer.
, upward^; Largt near* Cane Back and Seat
1 arm RoC^ttig Chairs. #2,50. Nurse Cane Bark* ,
and s&ftt,.sr,&~y, Cane deal Chairs per b*lf doz!
en $6.00 and upwards, Washstands wftb draw"
er Towel 6nd $1.25 and upwards. ImltA'
tl6ta Walnut suits consisting of Solid Head?
' Board French Bedsteads, Drew Bureau, Wasb'
sti'nd, Table, 4 cane seat Chairs ana one Rookr
IngChnJVat J19JO.SOLID,WALNUT CHAM- i
' BpR SUITS, coqfcniMng at French Bedstead 0
1 foetfi inches high, DrpM Btfreau, Washwtaud/
' Table. Four Cane seat Chafrs and Brace Arm
' Cine Scat And Back Routing Chair 832,50, ana
! everything elaSln prod^tlon.
Parlor Furniture of .51U styles choancr than"
anywhero pise, call and see mo. as I.dm determined
not to be Undersold by Arty House.'
G. F. TOLLY, I
i>EPOtf STREET.
, .. Anderson, S. C,
8*pt.T, 18,"P.
Atlanta & Charlotte' Air-Line Railroad
CHANGE OF SCHEDULE.
On and after June 28th trains will run on
tills road as follows:
Day Pastengcr Train.
(EASTWARD.) ^u. -)
Arrffe at Seneca.. 9 12a.in>Leave... 9 Itfa. m.'
(WESTWARD.)
Arrive at Sineca.. 5 lop. mz-Leave... 5 16p.m.'
A'iaht Pidutngcr Train.
(EASTWARD.)- j
Arrive at Soneca- 9 01 p. m.-Leave... 9 02p. m. *"
(WESTWARD.)
Arrive at Seneca.. 6 3Ta.ir..-Leave... 6 35 a. m.'
Local Freight Train.
(EASTWARD.)
Arrive at Seneca.. 5 Dip. m.-Leave... 5 23 p.m.'
(WESTWARD.)
Arrive at Seneca.. 7 05a. m.-LeaVe... 7 12 a. ra.
Thrniah J-Verylii Train.
(WESTWARD.).
Afrlve at Seneca.. 1 55a. m.-Leave... 1 55 a.m.
Day Pahsenmek Train.
(EASTWARD.)
Arrive at Green vllhe 10-15 a. m.-Leave 10 47 a. m.
(WESTWARD.)
Arrlveat <*reenvllle 3 30p.m.-Leave 3 <2p. m.
Night Passknoer Train.
(EASTWARD.)
Arrlveat Greenville 1013 p. in .-Leave 10 45 p. m.
(WESTWARD.)
ArtlVt at Green v 11 le 439 a. m.-Leave 442 a. m.'
Local Freight TUain.
(EASTWARD.)
Arrlveat Greenville 7 3rta.Tn.-I/oave8 30a. m.
(WESTWARD.)
Arrlveat Greenville 354p. ita.-LeaVe 4 20p.Bi.
Throumh Krkigh* Train.
(WESTWARD.)
Arrlveat Greenville!033p.m.'Le!wel0 45p.m.
Connecting at Atlanta fbr all points West
and Soulbwest/
Connecting at Charldttc tor all Eastern
points.
Through Ticket* on sale at Gainesville, Sen-'
eca city. Greenville and Spartanburg to alp
points East and West. . ?
G. J. FOREACRE, Goneral Manuiror.
W. J. Houston, Gen^rtU l'aHsngeruud'jncketf
Agent.
m
V
A
^ J