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? N* h . 4 ' ' ' ' V ' ? >1 1 , .??*##*' There Is Something More To Be Considered Than The Amount of Revenue a ' ? 4 V ' ? f ' ? ? ? , , Tax Will Produce ' v\- - ' ' ?: ' ' - ' , * * " ' ' For the period of the three months, September , October and November of " the present year, the Special Taxes levied by the last Legislature ? the soft drink tax, the admissions tax and the business license tax on cosmetics, cigars, etc. ? amounted to $726,826.94. In other words, this amount of money was exacted by the state from a spec - <? ified few industries and classes of business. < ^ ' It is not a great achievement, not even in dollars and cents. If raising revenue is the state9 s only consideration, a General Sales Tax y under the provisions of which all business would have beeit required to pay in the same proportions as a few have been penalized this year, would have produced many times this amount. A - General Sales Tax was proposed at the last legislative session, but the proposal was rejected because it was generally recognized that such a tax would be disastrous to business in this state. y r> ? ' But as economically unsound as a General Sales Tax would doubtless prove ? and as unfair to business in general, it is infinitely more unfair to levy a partial Sales Taxlas has been done. " \ * * ? ' . Under this partial Sales Tax a few industries and classes of business have : ' 'V , . * ' M ' ''if ' been penalized to the amount of nearly three quarters of a million dollars for the past three months of the present year. But this does not tell all of the story. These industries and businesses have also suffered a falling off in their volume of sales, which means a cutting down of profits, because of thfrhigher price* m<ide necessary bq^thene Special Taxes. . The industries and businesses suffering this discrimination are legitimate . > ? *1 0 I ' I ' ^ ' industries and business enterprise 9, and pay all other taxes required of all other businesses under the State, County , Municipal and Federal laws. Think It Over. ( Citizens Cooperative Tax Association of ? * South Carolina