The sun. [volume] (Newberry, S.C.) 1937-1972, December 15, 1944, Image 4
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THE NEWBERRY SUN
ERIUAY, DECEMBER 18, 1944
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1218 College Street
NEWBERRY, SOUTH CAROLINA
O. F. ARMFIELD
Editor and Publisher
Published Eve>ry Friday In The Year
Entered as second-class matter
December 6, 1937, at tht postoffice
at Newberry, South Carolina, under
the Act of Congress of March 3, 1879.
SPECTATOR
Workers are taking note of the
taxes deducted from their pay and
are thinking about the increasing
per-centage charged against them as
their pay increases.
Some days ago I dropped in on a
friend who has been one of my ra
dio fans. Something was said about
taxes. Every time he sees me he
thinks about taxes because he always
associates me with thei Farmers and
Taxpayers League. We talked about
the taxes on his business, a one-man
business it is. Here is what he said:
“I’m allowed $12.00 exemption for
myself and $12.00 a week for my
wife. My vent, license, taxes, fuel, | everyday and Sunday, too, with over
lights, and depreciation of equip- ; time. When he figured out what
ment may be $12.00 a week more, was coming to him, after paying the
So after I make $36.00 a week I , ta::e-
would have had more mon-
know I’m in for Uncle Sam to come ey if he hadn’t done so much over
in. Sorwetimies it doesn't;, pay to time. He was working against nim-
make too much. A fellow can be so
smart that he works against him
self.”
My friend may not be entirely c
reel in his figures on general over-
se’f He knows better now.”
What is the ornbable consequence
of that? Most people are alike,
ti, PV OW n. o" manage great
entorrr’ses. oi- work for wages. If
head but he is near enough for us j the more work, the !o<s you get, how
to use his estimate for illustration.
A fine-looking young man then
spoke up. We had been talking of
the Excess-profits tax and also how
a very heavy income might leave a
man in a bad plight. Said the
young fellow: “You telling me;
l^rg will you carry on, on that bas
is? It doesn’t make sense, as the
tv'" in the street would say.
If a farmer knew that he would
receive S6000 for 50 bales of cot
ton and $5000 for 55 bales how many
farmers would haul 55 bales to mar-
look at these figures.’ He took from j Vet ? That, in principle, is what is
his pocket a slip and showed me hsnpening on incomes. Of course
something like this: On an income some large producers of cotton and
of $30.00 a week his tax—he is a I tobacco may be affected, in princi-
married man with children—his in- i pie, as I stated above, though they
come tax would be thirty cents a ; are hit by the general income tax
week; for $180.00 a week his tax ia"d may not think of it in terms of
would be $19.80.
As I said before, I do not guaran
tee the correctness of the informa
tion of the two gentlemen, but I do
guarantee the correctness of my
quotations from their remarks.
“See”, said the young man, “a
fellow can work so many hours that
he will lose money.” “I have a
friend”, he continued, “who got so
smart that he worked overtime
bales of cotton.
We are so keenly desirous to hold
down t)ie big man that the little fel
low is kept in the ditch, sitting on
the big one. And both suffering
for it.
As a matter of fairness, if ten
percent of one’s income is right for
the little man, isn’t ten per cent fair
for the big man ? Aren’t we going
too far into socialism and general
NEW PLANTS SPEED
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ducing vast quantities of fuel oil for battleships, lubricating oil for planes,
tanks and jeeps, toluene for bombs and butylene for synthetic rubber.
s hsi c Lai r
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SINCLAIR DEALERS have a war job, too. Four out of five workers use private cars
to get to their jobs. Sinclair Dealers are giving these cars the kind of service
they need to keep running. Let the Sinclair Dealer care for your car, too.
BUY MORE WAR BONDS AND STAMPS
SINCLAIR
S. C. PAYSINGER, Agent
NEWBERRY, S. C.
paternalism, or rather, penalism,
when we aim at limiting the big in
come just as a means of levelling off
people ?
Our present arrangement invites
and compensates a man, or an in
dustry, for doing less work. The
more you -do, the leas, you get;-the
less you do; the" more '" you make.
Well, that’s a brilliant peice of ec
onomic philosophy, isn’t it? But, in
essence, that is the ruling philoso
phy of the day. It overturns all the
Divine plan for thrifty men of stea
dy work; it upsets the experience of
the ages; it flies in the face of com
mon sense.
This country needs men to work;
to work with their hands and with
their brains; to work with their cap
ital; but we are so set on curbing
the big fellows that we strangle all
at the same time.
I said that I wasn’t sure of the
figures. Well, I had an experience
which reminded me of my days as a
law student. I still am a student of
law. The great authority on nego
tiable Instruments—checks, drafts,
notes and other commercial paper—
was the eminent Virginian, John W.
Daniel. He could not remember the
law governing a certain piece of
bankable paper, so he looked it up.
As a result of his study he produced
his famous work, Daniel on Nego
tiable Instruments. He told a friend
about it and the friend asked “Well,
what is the law on that”? Major
Daniel scratched his head and re
plied, “I don’t know.”
I’ve talked and written so much
about Government bonds, Income
taxes and withholding pay that it
mortifies me to find that I’ve read
so much about these things that I
am more at sea than ever. But it
was comforting to find that one of
my simple doubts caught a banker
offguard, and as much at sea as 11 ? n “ no * ^ or T? ven “ e -
was. Well, so it -was.
I said to my banker-friend "That
young fellow is a maried man and
has a wife and three children. He
said that the tax would climb from
thirty cents a week on $30.00, to
$19.80 on $180’. The Banker got out
the Government blanks and - searched
for all the different incomes. Here’s
what he ofund for a man with a wife
and three childern:
$ 20.00 a week $ .30
40.00 a week 1.00
100.00 a week 12.60
150.00 a week 22.60
180.00 a week 28.60
200.00 a week 30.60
You observe this peculiarity: An
income of $20.00 requires 30c a week,
but ten times as m\<;lh income-^
$200.00—requires, not ten times as
much, but 100 times as much, or
$30.60! By the time a man rises to
the level of “big money” the tax'
South Carolina affecting the exemp
tion of municipal-owned property
from taxation. Section 2578 of the
Code of 1942 provides for the exemp
tion of certain enumerated property
from taxation. I fail to find any
property such as that proposed $o
be acquired by the.City of Columbia
listed therein". A little farther on
the opinion says: “From the fore
going (citing case of the Housing
Corporation) I am of the opinion
that the property of the power com
pany, if and when acquired by the
city of Columbia, will become muni
cipal property within the meaning of
section 4, article 10 of the State
Constitution . . . and will, therefore,
be exempt from taxation and special
assessment.” Now where are we?
The Constitution of South Carolina
declares some fundamental princi
ples of law. For example, it has
long been a principle of taxation
that a church or charitable organiza- !
tion may claim exemption from tax- j
ation for such property as it may j
build or acquire for its use, but
which does not yield revenue. The
same principle has been true of pub
lic property, municipal property for
example. If it yields revenue it is
a business, not an enterprise en
joying governmental exemption from
taxation. Hear the Constitution,
speaking for itself: Taxes (munici
pal) shall be uniform in respect to
persons and property within the
jurisdiction (of municipalities) arti
cle 8, Section 6. Cities are also
prohibited from issuing bonds be
yond eight per cent of the assessed
value of the property within their
jurisdiction.
The Constitution provides (arti
cle 10, Section 4) that “There shall
be exempted from taxation all Coun
ty, township and municipal property
used exclusively for public purposes
Certainly a
that clear
mean what it says: or may a ma
jority of those actually voting de
cide the issue? The question has
special jrelevancy here because in
section 7 of article 8 the Constitu
tion says that a bonded indebted
ness of a town may not be created
unless voted for by a majority of
those voting,
tion must be
where are we?
NOTICE OF STOCKHOLDERS
MEETING
layman would think
enough.
The Housing case referred to was
one in which a sum was accepted in
lieu of taxes, and the attorney, on
the strength of that decision, sug
gests that the Legislature might
pass an act authorizing the City of
Oolumbia to pay a set sum. But
how the city of Columbia can do
that for Fairfield Coutny is not
clear. Furthermore, Section 13 of
Article 10 provides; “ . . . State,
County .township, school, municipal
and other taxes shall be levied on
the same assessment . . .”. It fol
lows thait equitable assessment of
all would be by the same procedure.
Nothing so unsettles the minds of
citizens as finding judicial decisions
which seem to get around the plain
mandates of the Constitution. We
sometimes marvel at the evasion of
the Constitution by the General As
sembly, but we expect the courts to
begins to outrun the net sum avail- hew to the line. If a concern may
able to the man who earns it.
An attorney is quoted in the press
as advising that the city of Colum
bia may acquire and operate the
South Carolina Electric and Gas
Company and pay an agreed sum to
the County in lieu of County taxes.
This conclusion is based on an opin
ion of our State Supreme Court in a
housing venture of the city. (188 S.
C. 377).
Laymen frequently fail to appre
ciate the fine points of legal and
udicial reasoning. If lawyers them
selves are at sea they remain silent
and cultivate an appearance of great
wisdom. What would' a mere layman
understand from this: “I have re
viewed the State Constitution of 1895
and the Supreme Court decisions of
bargain about its taxes and make
special arrangements, the State is
not treating all its citizens alike.
The Constitution says that no
election for the purpose of bonding
a municipality shall be held except
on petition from a majority of free
holders of said city as shown by its
tax books. At such an election those
may vote wlho are registered for
municipal elections, but they must
have been registered first for the
State and County elections. (Arti
cle 2, Section 12).
Without intending to quibble, I
wonder what this means: “No such
purchase shall he made except upon
a majority vote of the electors . . .
who are qualified to vote on the
bonded indebtedness . . . ? Does it'
m
"Sir
v-
EVERYONE Likes
Flowers for Christmas
Flowers bring a note of cheer that seems to magnify
the holiday spirit. So, for more happiness at Christmas
time, give flowers.
We have a nice selection of CHRISTMAS FLOWERS
in POTTED PLANTS of all kinds; CUT FLOWERS,
MEMORIAL WREATHES and CORSAGES.
We fix up all flowers in attractive Christmas paper ar l
ribbons.
Phone your order early to 592-W and it will be given
our personal attention.
We also specialize in FUNERAL DESIGNING.
Hillcrest Florists
MRS. J. D. KINARD, Prop.
2003 Drayton Street Phone S92-W
AT FIRST
SIGN OF A
Notice is hereby given that s
meeting of the stockholders of W.
P. Derrick and Company, Inc., of
Little Mountain, S. C., is hereby
called to be held on the 30th day of
Since the Constitu-| December, 1944, at 10:00 o’clock in
strictly construed, 1 the forenon, at the place of business
' of the corporation in Little Mount
ain, S. C., for the purpose of con
sidering a resolution that the said
corporation go into liquidation, wind
up its affairs and dissolve and sur
render its charter for cancellation.
L. C. DERRICK
G. R. SHEALY,
Managers and Stock
holders.
’ November 29th, 1944.
Cold Preparations as directed
■
It’s the Quality of leadership
that makes Leaders
;ic
M€aHD Ufee/t
are tpe Leaders
■
I
- Brrweries t'» A Van
, Charlotte. < htuanoopo Norfolk, Orlando
TOWN HALL
at
Whitmire, S. C.
DECEMBER 15th and 16th, 1944
There will be representatives from the Newberry county
Delinquent Tax Office at the Town Hall on above dates
to receive payment of back taxes, prior to 1944.
*
Anyone who desires to pay and avoid further expenses
in collection, can call at the Town Hall on these dates.
Your cooperation is earnestly requested.
T. L HILL,
NEWBERRY COUNTY TAX COLLECTOR
Tax Penalty Notice
A penalty will be added on all taxes not paid on
or before December 15 for the year 1944- A penalty
of 1 per cent added December 16; January 1, 2 per
cent and February 1, 10 per cent. It you wish to
avoid any penalty please arrange your 1944 taxes be
fore December 16, 1944-
The Town of Newberry
By D. L. NANCE, Clerk & Treas.
Buying Poultry
Will Load at NEWBERRY
Thursday, Nov. 30; 10 to 12 A. M.
(ON LOT BACK OF COURT HOUSE)
Will Load at PROSPERITY
Thursday, Nov. 30; 1 to 1:30 P. M.
Will load at LITTLE MOUNTAIN
Thursday, Nov. 30; 2 to 3 P. M.
HENS, Colored, per pound 23c
HENS, Leghorns, per pound 20c
STAGS and OLD ROOSTERS, pound 15c
DUCKS and GEESE, pound 15c
All TURKEYS, pound 30c
THIS WILL BE A WEEKLY SCHEDULE
UNTIL FURTHER NOTICE
GREENVILLE POULTRY CO.
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