Historical Newspapers of South Carolina

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%Y FRANCHISE TAX LAW. its Constitutionality Being Tested in Suit Brought by DeSoto Mining Company. -By order of Associate Justice Woods, passed at Marion on Tues day. Comptroller General A. W. jones is temporarily enjoined from the ,enforcement of the provisions of the franchise tax law against the DeSoto Gold Mining company of ClIesterfield county until it can be heard before the f1l court. Inasmuch as the ques tior. of fact as to whether the mining company is doing business in this state arose from the pleading, it be came necessary to appoint arefereeto tak%e testimony on this question and Jusce Woods agreed to allow Attor Mev General Gunter for the state, and Aessrs Stevenson & Matheson of Cheraw, attorneys for the plaintiff, tc. agree upon some person to take th;s testimony. This testimony is to be taken at once, and reported to the iull supreme court at the April term or the call of the fourth circuit. Attorney J. W. Johnson of Marion appeared for Messrs. Stevenson & Matheson. In an interview Attorney General Gunter said that it is a condition pre cedent that foreign corporations shall be doing business in this state before this license tax can be collected and as.tkis mining company claims that it is not doing business in this state and the state alleges that it is doing busi -ness in this state, it is evident that this is a most vital question and as it i. a question of fact, it would Riave to go before a referee. The con stitwtionality of the act and the oth er questions in the complaint were :nor argued. The attorney general is anxious that all these questions which are likely to be brought up affecting the act shall be taken before the su preme court as soon as possible and that they shall be decided before the jegislature meets next session. And n made the motion for the order en o-ning the defendant in the case. Th'is is the first action brought to ler or in any way involve the new franchise tax law, and Gen. Gunter and Mr. Jones have no fear that the law will not be sustained by the courts. The case has been brewing for some little time, and from all appear ances, if in this particular case the tax can be sustained, there is no long er anay question about the validity of the franchise tax statutIe. Mr. Stev eison, who is bringing the test case, is .le counsel for the DeSoto gold tnne, and while his petition covers the -egai objections to the statute in a general way, it also specializes as -e the mining company which he rep -resents. Under the constitution mines .are exempt from taxation, except sad products, but Mr. Gunter will c~efled that this is not a tax upon the property but upon the right to do business in this state and have the protectionl of the laws of South Caro ~Ybe pe-,itionI of the DeS' to, \lining compoany says. among o:h<. r thing' 4. That the , ai.i property whvich is owvned by the pDtioner-1 a mneII and inn: p)latIt and'i aam : CA.el 10, Section ' -i the constul 'e of Sot:hI Car.li na. i- i o a ie except lupan' the~ prsduce ci the sa nmine, andit is no: doing nor does it. expect to do any busmess5 in ih> state this year. ::. That under Section 5 of the sad act of 1894. as .amended by the legisatureC of 1895, the said comp trer general is directed to charger - and collect from the petitioner the sum of one-half of one mill upon each 4, liar of the value of said property. ard that said tax is illegal. unconsti imional and void, for the following reasons: (a) It is taxing the property o: the said mining claim and plant in-. stead of taxing its proceeds, and in addiion to taxing its preceeds in the race of the constitution as above cit d. (b) It denies the equal protection o the law to this corporation in that .v:evis a tax upon it because it is a corporation which is not levied upon other parties in like situation, pursu :g the sanme business when not in corporated, ar.d thereby it violates :he constitution of South Carolina, Article 1, Section 5, that it denies equal protection of the law to this pe titioner, and for the same reason it --.-1ate h cntitutionl of the Horses, The best the State. F ceived. Pric Quat ( United Sta:es, Article 14. of amend m-:t. Section 1. (c) In that it violates Article 3. Section 29, of the constitu tion If South Carolina. in that it is a laying of a tax without an assessment made for the purpose of laying such tax, and the same is illegal, if a li cense tax, as the corporation is not doing business in this state and no tax is due under the statute. 6. That under the statute afore said the comptroller general will charge up and collect from this pe titioner the said sum of money, and if it is not paid will charge up a pen alty of five hundred ($5oo) dollars, and under Section ii of said act will require and request the attorney gen eral to proceed to collect a penalty of five hundred ($500) dollars from this petitioner for fail re to pay the same, which will be a great hardship and a violation of the constitutional rights of this petitioner, which imposition of tax and penalty is unconstitutional and void, as petitioner is informed and believes, and will inflict great and irreparable injury upon this pe titioner if enforced, and this has been called to the attention of the said A. . Jones by Petitioncr, and his at tention has been directed to the pro visions of the constitution providing for the taxation -.; the output alone (>f the mining property, and to the fact that the petitioner is not doing business in this state, and he asserts his right to so tax the same under the guise of a lincense tax, as is shown by his letters, which are herto attached and marked Exibits "A" and "B," and he manifests his intention to en force the same regardless of the said :onstitutional provision, and the fact that this is not covered by the statute. Exibit "B" being in answer to letter f petitioner, Exhibit "C." Wherefore, petitioner prays that the said A. WV. Jones, both in his in dividual capacity and as comptroller eneral, be restrained from charging upon his books and collectir.g from such company the said one-half of one mill upon the value of its prop erty. and the said penalty, which is above set forth, and for such other ad further relief as to the court seems meet and proper. Stevenson & Matheson. Petitioner's Attorneys. Thou. my friend, would like to know why t air tw i, ro.-es blush a n d blow In babv's cheel:e? I'll tell thee. Thv're nourished by ''TEF'T HI N \." see? 'TEETiUI NA" (Teething P'owder.s Over omes and Cotumeracts the Ef fects. of the Suri er's Heat. Aids Digestion. Regulates the Twels and relieves much suffering and dread. Orrin Johnson is playing the title role of "Ben-Hur" in a revival of that Women call another one rich if, when she gives a dinner, she doesn't have to hire an extra servant to prove Public is Aroused. The public is aroused to a knowledge of the curative merits of that great medicinal tonic, Electric Bitters, for sick stomach, liver and kidneys. Mary H. Walters, of 546 St. Clair Avenue, Columbus, 0., writes. 'For several months, I was given up to die. I had fever and ague. my nerves were wrecked; I could not sleep, and my stomach was so weak, from useless doctor's drugs, that I could not eat. Soon after beginning to take Electric Bitters, I obtained relies, and in a short time I was entirely cured." Guaranteed at W. E. Pelham & Son's rug store; prie 50c. lules,Bug assortment I resh Car Loa( as and terms tlebaum SUCCESS luattlebaum Prosperit Ten years ago two simil.r schools were opened during the same year in Chicago. One began in an old build ing in a small suite of ro:ms, with cheap pine tables for desks, and bare floors. The other opened in one of the finest buildings in Chi:ago, with andsome mahogany desks and chairs, soft carpets, and elegant rugs. The heads of these respective schools were men of seemingly equal natural endowments and equally am bitious. At the end of five years the first school had taken larger quarters and bought out the furni:ure of the second school, which had gone into bankruptcy. The difference in experience was not a matter of luck; the first man began at the botton and :raveled up; the second began at the top and trav eled down. Every man who tries to jump im mediately into the flowery time of success will find himself in the air, and will sooner or later suffer coi lapse. He must begin at the botton, and grow naturally, putting out stem and leaf and branch az conditions warrant. Thus only cl.n the olant be hardv and in time p.it forth real bssoms of success. fed and nourish ed by the sap of soundness and heal thy vitality. NOTICE OF FINAL SETTLE MENT. Notice is hereby given that I will on the 29th day of March, i9o5, in the Probate Court for New:erry County, make a final settlement of the estate of Sarah E. Mills, deceased, and wvill immediately thereafter apply for let ter dismissary as adimninistrator of said estate. Johr C. Mills, A dmrs. Sarah E. Mills. NOTICE. We will receive applications for Beer Dispenser on the 6th day of March and will consider same and elect on the 25th. Applications must be in legal form and handed to chair-. man on or before the above date by To o'clock a. m. Jacob Senn, Chairman, J. P. Harmon, J. R. Scurry, Members County Board of Cont-ol, NOTICE OF FINAL SETTLE MENT. Notice is hereby given that I will m the first dlay of April. 1905. in the Probate Court for Newberry county -ake a final settlenenlt of the estate of Spencer Metts, deceased, and will mmediately thereafter apply for let ters dismissory as administrator of said estate. Jno. W. Smith, Pdmre. Spects Metts. NEW YEAR.N--EW' PLACE. We have Moved into our Haridsome New Store Building on Caldwell Street, Near the Postoffice, and are Now Ready to Begin the NEW YEAR in a NEW WAY. We Wish to Express our Sincere Thanks to Those Who Have Patron ized Us at the Old Stand, and Confi dently Trust that the Patronage Will Continue. J. W. W HIT E. PAINL.ESS f'7!auau Meaine or wSiskey, a large book of par tieulars on home or sanatorium treat .NmBent. Addes Dr. Whiskey Curs jtdate*gIL. 9 Vogl gIes,Wai ,o be found in I of Live Sto to suit anybod & Langi ORS TO k Schumpert, y, S. C. HAVE YOUR HOMECR Cabbage Plants, A Prices: 1,000 at $1.50. 5,000 at $1.25 per Shipped C. 0. D. if desired. Plant Office in good coi WRITE FOR MERCHAI Cabbage, Beats. Sweet Potatoes and for shipment of Tomato Plants, S a Islar tato Draws should be booked in advance. Jas. Ray Geraty, Enterpr DR. JAMES' The only IronToie wgVoes n stige ;rpe ort inndr=theapetite, stimulatesI the circlation. if You ane wile and wekdongt hesitate, but commenae tarn his COM ndat oe. Iror saleoaby AT ALL DRUGGISTS-' 25 CEr Nothing MorelIa ill buy from us until th4 ruary, I9 Not a Day he following CANNE D G( A KIND OR AS omatoes, Gabbage String Beans, 3lackberries, Beets, Lima Beans, I idney Beans, Mackerel, Mustard mnteed or money refunded. Our line ot Syrup Peaches, Pine erries, early June Pears, Corn, Damps Big Hominy, Chipped Bee oast Beef and Roast Mutton are c owest prices, and will please the I n every purchase we guarantee lon't want you to buy from us. Yours for more business in O0. KULET' ~abbage Plants & Sea 'harleson Large Typc Wakefield" tw tealiertd urchasr pav-ng etur chargo n oey Oup r . eve r col without injurstPlant crated for shipmnt ow rates forthanmpt nti-ansportation by Suthn h harantee those that I s.hip toe be ue tos typ ain irice o ay dis.atisfic d crustom er at end of sason.vai hy spe ,ialtye Prmt ShipmentnTrue Varites, a ,lant business for thirty-five years. abbePln m.C.ERAT,Posta&Telegraph 0. outhern Lime nn CHARLESTO] Buiding Material of all Roofing "RUB Write for P Ins,eCc this part of ck just re ya ord, OWN CABBAGE. i Varieties. 1,000, 10,000 at $1 per 1,000. s arrive at your Fxpress idition. UTS' PRICBS. Turnips in Season. Orders d Cotton Seed and Sweet Po se S. C. Y,ung|s . C. IRON BLOOD ...massaA K D M LIVER TONIC rhe Best Tonic 2TS! othing Less a 28th day of Feb 05. Longer, )ODS-3 CANS OF SORTED. syrup Apples, Pie Peaches, 3oston .Baked Beans, Red Sardines. Every can guar Apple, Cherries, Stray Okra and Tomatoes, Wn f, Sausage, Potted Hgtn, r the finest quality, at the most fastidious customer. your money's worth or we 1905. INER. sland Cotton Seed. har phead arieties n head in rotato as Prices: Single th aud D zs. 5,0 amth d Lnt beds ocup 3 acres on Sout Carob e g ar; tough and hary they wl p "cut rate" plants shippd frmmy farm he nited States I wlrfund purce u ots of iob. and over $t pr bushel id Satisfied Customers. I have been in the Young's Island,SC d Cement Co. A4i S. C. kinds. High Grade EROID." rces.