Historical Newspapers of South Carolina

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INSURANCE PREMIUM TAX. C Validity of Act Under Which a Tax is Placed by Each County De clared Unconstitutional. News and Courier. Abbeville, December 3.-Judge Memminger today filed his decree in the ease of the New York Life Insur ance company against William T. Bradley as treasurer of Abbeville P county, overruling the .demurrer of I the State and giving judgment for t the plaintiff for the amount demand- I'l ed in its complaint. I The action was brought to test the validitr of Section 302 and 1,809 of the code of laws of South Carolina, n directing the comptroller general to certify to the county auditors of the different counties in the Staite the t amount of annual premiums received by the different insurance companies t from each county, which amounts the auditors were directed to enter upon the tax books of the county for taxa tion along with other property of the county. The plaintiff, contending that this law was invalid, paid the taxes so charged for the year 1906 under pro- ] test and brought its action to recover suh taxes, alleging that the Act in question was invalid for the follo'wing e reasons: That the plaintiff did not at the time of said levy or at any a time prior thereto have any property a of any kind within the county of Ab- b beville; at the time of said pretended levy plaintiff did not have nor did it theretofore have nor has it since had r within the said county or within the P jurisdiction of the authorities impos- h d ing said tn.v. any property of any k'aI which was -!b.jcet to tax;-0b.n- that i the levy and collection of said tax was A in contravention of the constitutio!n of the United States, and particularly of the 14th amendment, in that it de prived plaintiff of any of its property t4 without due process of law and denied to plaintiff the equal protection of the h law; that the Act under which the taxation was levied is unconstitution al for the reason that the taxes were imposedwithout any valuation or as sessment, and the said tax is not a ' tax upon property within the jurisdic tion of the body imposing the same but is a tax imposed arbitrarily with out regard to valuation, assessment, uniformity, or equality or the place I where the property is actually lotated, . contrary to Sections 1, 5 and 13 of Article 10 of the constitution of theb State of South Carolina: that even if said gross premiums or gross receipts were within the jurisdiction of the d body imposing the same, the said taxh is still unconstitutional and void and ~ - itrary to the provisions of Section a - and 5 of Article 10 of the constitu- .h tion of the State of South Carolina, as stated above. ti Originally the action was brought against William T. Bradley as county treasurer of Abbeville county, but up- ti on the hearing of the case trhe Hon. b F. B. Gary, who appeared for the county, demurred to the complaint in Ib so far as -the county was affeoted, and asked that the case be dismissed so far as the county was concerned, on the zround that the Act authorizing the suit provided that the suit be t~ brought against the county treasurer alone. This motion was unopposed I and an order to that effect was made. tJ Attorney General Lydn represented t the county treasurer under authority t of the Act of the general assembly h and deimurred to plaintiff's complaint, contending that the tax imposed was a privilege or franchise tax and not aa tax upon property, and that the State had a perfect right to prescribe eon- b ditions upon which the company should do business in the State. lb The case turned largely on the point as to whether the tax so imposed was 3 a tax upon property or a franchise or privilege tax. - Judge Memuminger in a very able decree reviews the various statutes of the State. and holds that the tax is a property tax and not a franchise or privilege tax, and tha.t therefore it is violative of the provisions of the 14th amendment of the con,stitu.tion of the United States, and of Sections 1, 5 and 13. of the Article 10 of the constitution of the State of South Carolina. The at tornev general further con tended that plaintiff was estonped from q1uestioning the validity of the tax on the ground that it had for a number of years paid taxes cn like as sessments and had therefore recogniz edethe validity ofthe law. but this con tention is like wise overruled. The decision is a distinct victory for the insurance company. It means loss of taxes to the State and coun yfor the present year of something e .$75.000. James H. McIntosh. eral counsel of the New York Life urance company. Mr. T. Moultrie deeai. of Charleston, and Wil P. Greene, of Abbeville. repre d te plaintiff in the litigation. HRISTENSEN SOUNDS WA ING. lassage of State Prohibition La: this Time May Retard the Grow of True Prohibition Senti ment in the Present Dis pensary Counties. ews and Courier. Columbia. December 5.-That resent agitation for a State pro on law may eventually injure rz ian forward the cause of true hbition and temperance, is the )m of Senator Neils Christensen f Beaufort. Who Senator Chri: ?n is and what he stands for the le of South Carolina know. He ot be suspected of representin tvo.ring the liquor element or i ts, for he has fought the liquo rests in a way that meant s ing, and his sincerity is un< oned. Favors Local Option. Senator Christensen has been e city for several days. ad wa ited to attend the Anti-Saloon ne Conference here on Thurc Rhen asked his views on the pr( Ituation with regard to liquor 1 ition, Mr. Christensen said: ''The prohibition leaders point ride and satisfaction to. the Tects of prohibition in the tw< ne dry counties in this State ot total of forty-two. These re! re the results of local option pi ition. They are the basis of the J -e local option prohibitionists hai ?formation as opposed to the osed coercion of the State-4vide ibitionists. The people of these ry counties made up their r radually and without coercion, would be best for them thems( > stop legalized selling of liquc eir counties, and they stoppe< nd are pleased with the results. , before they had been educatei > that point, the people of other ons of the State. through the 1 Lture or a State-wide vote, had J I them to take that action, thE ilts would be very different. "Counties in the southern and < en portions of the State are b ucated up to prohibtion: and u )eal option will. I believe. in the aw years, vote liqluor out. But attempted to force them throu; tate-wide la-w, the growth of pi ition sentiment will be checked, iries and local officials will nol ~mpt to enforce a measure that e considered obnoxious. "Prohibition is winning its way er local option. Every gain i althy gain. Why give it up? it not wiser for the eloquent, ad public spirited workers for bition who went into Laaurens, C r and Clarendon and helped edu ieir citizens upon to the point w iey reached out and took prohibi -why is it not wiser for them to nue this successful fight rather irn from that plan of camnpaign gin an attempt to coerce. "They have su,eeeeded in leai Lt can they drive?' A Candid Letter. Mr. Christensen was invited by *ev. J. E. Harley, superintenden ie Anti-Saloon League, to attend mference called by Mr. Harley Lst week, which resulted in a decl on for an immediate State-wide ibition law in answer to that in' on, Mr. Christensen wrote Mr.] v as follows: " This phase of the liquor ques as not discussed in the campaig tieh I was renominated to the Le, and I am not pledged or in ayv committed to my constit-niene etween loe:al option and State-' rohibtion. Personally. I have alb een a teetotaler and wish~ to do can to bring the day when Ii, all be no longer used. So I pres >me will call me a prohibitionist. No Bet GET 01. We ~ou SURaM I believe that we can establi.sh an en Ifr(eCl pjrohibition sooner through lo acIl option than through State-wid Pv at cte th prohibition. "4I congratulate you and your or ganization on the work you did for prohibition in Union. Clarendon, Chester and other counties where the question has come up for decision at the ballot box. The work of the Anti Saloon League. as I have known of hibi it through the press. seems to me to ter be one of the most hopeful sizns of the times. But I think that in this Pn- State at this time our common o)jeet Jr.' ean be soonest obtained through coun, ten- ty movements. It may be possible to peo- pass a State prohibtion bill at the e o coming session of the legislature. but yon cannot secure at present m many iter- of the counties an enforcement that )me- will help matters. The counties are me- the units and they should be won over, jues- Spartanburg makes a success of prn hibition because she has a public sen . timent that will convict a prominent in eitizen of illegal selling in fifteen in- minutes. as was done last week. But Lea- what of us who will not convict on day. any evidence? We don't need more sent laws: we need a reformation. We 'gs- can 't be driven; we must be convinced with This is a slower course, but, it is. I Ood believe, a surer one." oodv Left the Conference. nt ~f After receiving the letter contain mits ing the above, Mr. Harley~again wrote i- Mr. Christensen stating that he was bait -wanted at the- conference. and Mr. .in Christensen was present when the re in meeting was called to order, but be pro- ing called on to express his views, he po- .ave them as outlined in his letter to inds Mr. Harley. and soon thereafter, see that ing that he was in the minority and ves not wishing to be bound by the action r in of the conference, he asked to be ex cused and withdrew from the meet But ing. Not a Candidate. see u Mr. Christensen has remained in the city getting up some data for the orc- coming session of the legislature, as r he wishes to push some leislation re- along other lines. His views will ast- doubtless be read with interest. ei 'Are you a candidate for governor. einI Mr. Christensen'' was asked him when he had concluded the statement of his position. and You Mare able When You Purc he- GOODS F cate *rne We bought when goo tioo on han and we sell at much and 'the everlasting Bargai ing, The nimble nizkel is the than the slow dollar. t of the Ccmpare quality and this' ar-that th a greatest G EIN pro -ta- always to be found at sen-I any' SThe Fair and tt First shipment of fal """j Never no better, nor But ter PLOW Sold for ti JR PRICES. need your orders and wi very close n;rices. ER BROTHERS CC "No.' sm( the Beautfort senator, with a smile, "I have just been elect ed to the senate for another four ycars. and am not ruming for any thing.'' Meteorological Record, Dec., 1908. Temperature. Mean maxinr - 1, 65.3. Mean minimum, 41.1. Mean, 34.7. Maximum. 78; date, 11th. Minimum, 27; date, 16th. Greatest daily range, 31. Precipitation. Total 1.61 inches. Greatest in 24 hours .82 inch; date, 13th. Number of days with .01 inch or more precipitation 4, clear 9, fair 13, cloudy 8. Dates of killing frost 6, 15, 16. Rainfall 11 months 50.03 inches. W. G. Peterson, Cooperative Observer. From personal experience in hand ling pulmonary tuberculosis, I am more than convinced that whiskey and liquor, in any form, are absolute ly poisonous to the consumptive. Try ing to cure consumption with whiskey is like trying to put out fire with ker osene. John E. White, M. D., Colora do Springs, Col. FOR SALE-One second hand engine and boiler. For terms apply to M. A. Ham, tf Prosperity, S. C. NOTICE OF ELECTION. Notice is hereby given that the re gular election for Mayor and Alder man in the Town of Newberry, S. C., and three trustees, one from Ward 1, one from Ward 2, and one from Ward 3, for the Newberry Graded Schools, and one member of Commis sioner of Public Works wit be held in the Council Chamber on Tuesday, December 8, 1908, from 8 o'clock a. m., to 6 o'clock p. m., with F. L. Pay singer, Alex Singleton and F. M. Lindsay as managers. J. J. Langford, Attest: Mayor. Eng. S. Werts, Clerk and Treasurer. ei-td. Mo Mistake hase your FALL ROM US. s were at the LO WEST OWER PRICES than nDay Sellers.H ore appreciated by us you will invariably find UINE BARGAINS are TTNER, quare Dealer. goods arrived. heaper. COME. e Money 11 make MANY. The Gre Special Sale Of t MiIIinerj and At pricesi to move every article New Things in Hats, Trimming e which we price specially low i most need them. All Trimmed than the lowest. Prices Lower Than Big Lot Trimmed Hats, worth $7 Big Lot Trimmed Hats, worth $5 Big Lot Trimmed Hats, worth $3 Big Lot Trimmed Hats, worth $1.5 Big Lot Baby Caps and Childrer Hats at 19c., 49c. and 69c., wc We intend moving every pi--e 01 house. PRICEE Ri;4HT. Collars, - Belts, Combs and all sms 1 lot Ladies' Collars, worth 35c., a I lot Ladies' Collars, worth 75c., 1 lot Ladies' Belts, worth 65c., sp 1 lot Ladies' Belts, worth 35c., sp I lot Ladles' Hand Bags, worth $ 1 lot Ladies' Hand Bags, worth $ 1 lot Ladies' Hand Bags, worth 7 1 lot Ladies' Hand Bags, worth 2T Big lot Veil Pins, worth 50c. spec All Combs reduced 33 1-3 per cer We positively will sell these good! OYS-Big Lot HOLIDAI Making room for Big Lot Holiday C Drums, etc. Come to see our line. Mrs. Emma PEW POEPLE PAY bYTH CASH THE~ Our customers k: A check account Bank will elimir difficulties of us funds as you wisl Your business wi corned.3 333. ~HE EXCHANGE B of Newberry, .D.DAVENPORT, M President. SThe FirstCocugh of t *Eveni Ihaugh not severe, has a tendency tive mtembre.2es of the throat and da sihtesth coure the frst cug hev * snet up an inflamationl i, the delicate cap g lungs. The best remedy is QUICE~ SYRUP. It at once gets nght at the se moves the cause. It is free fromr Morp S a child as oran adult. 25 cents at MAYES' DRUG atest le Season Notions We have lots of nd Small Notions, n season when you Hats priced lower the Lowest ,50, special $4.49. 00, special $3.24. .50, special $1.98. 0 & $2, special 98c. 's Ready-to-Wear )rth double. Millinery in the .11 Notions must go. ,pecial 19c. each. special 39c. each. ecial 39c. each. ecial 19c. each. 2.00 qDecial $1.19. 507secial 75c. 5c., special 39c. ic., special 19c. ial 19c. it. for less. Goods-TOYS oods-Dolls, Toys, Prices Right. BILLS IE DAY S now this. with this iate any ing your 11 be wel S C. L. SPEARMAN, Cashier. he Seasca, 'to irritate the sensi y time yru iake ne .e fore it has a chance to +' 'Lary air tubes of theg RELEF COUGH at of tro uMe andi e uine and is as safe tor STORE. 0