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" ' - The Income Tax Bill. (From the News ar.d Courier) The Greenville News, which apparetly favors the income tax legislation now pending at Columbia says: "The News and Courier, in discussing the income tax bill a few days ago, was inclined to believe that the law would not be impartially enforced. In a more recent, editorial on the measure, however that paper declares that the business interests of the State do not seem io have taken the proposition seriously as yet, and that many feel that the law, if put on the books, will be a f:.rcevas'the income tax was before. Howeve\-, 'they will find it no farce if the Senate follows the lead of the House and adopts the present measure,' the- Charleston paler now asserts." We infer from the foregoing that The News has gathered the impression that this newspaper has modified its belief that the pending income tax bill, if enacted into law, will not be 1 -* TU.V I tuny suiu iui|Ktruoitjr cuiuilcu. nuo is not the case. In warning the business interests that they will find an income tax law no farce The News and Courier had in miud, not that the law will be enforced thoroughly and on all alike, but, on the other hand, it was trying to make clear lllMIMtMHMimmilH I KINGSTREE H/ \ j Funeral Director FIRST CLASS B! ;: Complete Line C< !: Metal Vaults ai Mr. L. J. Has Charge of our I and is throughly < DAT OR I; Day Phone No. 35 / I Big mijau the fact that the brunt of an income tax law in South Carolina may be expected to fall on the corporations of the State, the likelihood being that the greater number of private citizens liable under he law will not be made to pay. This view is based upon the belie! that the machinery provided for the enforcement of a State income ta> would probably be inadequate and untrustworthy, and upon the fact thai the Federal returns for corporations would be available to the State income tax officers whereas the returnes ol individuals would not be available The impression seems to prevail thai if a State income tax law is passed all the South Carolina tax authorities will have to do will be to go to the Federal records, make a copy of them and proceed to collect the State income tax with the Federal figures as a basis. Such an impression we believe to be erroneous. Section 251 of the new income tax law of the United States provides that, returns upon which the tax has been determined by the Commission shall constitute public records, but says specifically that "they shall be open tc inspection only upon order of the president and under rules and regulations prescribed by the secretary and approved by the president; proiRDWARE CO., 9 I i i s and Embalmer I [OTOR TTEARKE i >ffins and Caskets id Burial Bobes. Stackley Undertaking Dept. equipped to serve NIGHT ' Night Phone No. 126 IHIIHMMIIIIIIIIlimni n DUSIIM F1 insive Ah nesses i portam specific increas increas ciously investn its exp has pro results. i (vided, that the proper officers of any > State imposing an income tax may, i' upon the request of the governor ;; thereof, have access to the ,returns j of any corporation, or to abstract ! thereof showing the name and income of the corporation, at such times and r in such manner as the secretary may ; prescribe." ; Nothing at all is said about allow ing the State officers to have access ; to individual Federal returns. The ; Act does say that "the Commissioner > shall, as soon as practicable in each : year, cause to be prepared and made . available to public inspection in such : manner as he may determine, in the 1 office of the collector in each internal ; revenue district and in such places > as he may determine, lists containing , the names and the postoffice addresses of all individuals making income tax i returns would be of small value, and i under the law the figures would not r be available for individuals, but only ! the names. ; Surely it is clear to anybody who is in the least familiar with law enforcement methods in South Carolina that what would happen if the pendi ing income tax law is passed is that ! the corporations would have to pay eviry cent they were due under the ' law while the only individual who would pay as the law required would be those whose consciences were suf ' ficiently active to cause them to do > so. Such a law, so enforced, would not be a fair law, but on the contrary would be most unfair. Many industries would groan under it, amongst the first, we venture to think, the cotton mill industry of the Piedmont country. The biggest part of the tax collected under this law in 1922 would very likely come from the cotton mills of Greenville and Spartanburg and Anderson and the other Piedmont counties. No doubt they can well afford to pay and will be glad to do so, but will they keep on being glad year after year when the tax is made heavier and heavier as it almost sure* ly will be? I In Memoriam. DENNIS?In sad but loving remembrance of our darling child, Little Bendie Dennis, age 9cvcn years, who died one year ago today, Feb? 9.J 1Q01 * f ruoijr 6UU) I J We have lost a much loved child, > And our hearts with grief are sore. * In vain we're always looking J For the face we see no more. p ' But he is with the Angels; , I would not him recall. ? Where, before the throne of Heaven, * Bendie is waiting for us all. ' Grandfather and Mother. ssses ( ROM a m Adver nost with which hav :e have b< : sum for ed the an ed in pi jm spent for lent. It 1 enditure. yen itself Try it c Reforming Taxea. While the Iclgislative session is still young, enough has developed to insure the people that there will be a more equitable distribution of the taxes?at least so far as the state's part is concerned.' The present legislature is not only concerned with economical administration, but with a complete reformation of the whole machinery of tax collecting?a reformation which will relieve to a large extent those who are sorely pressed and pass the burden on to shoulders more abldfco bear it. As has been pointed put in The Dispatch-News from time to time, the state taxes constitute by far the smallest part of the sums paid over at the treasurer's window. But even at tl^at the cutting off of one-half to threefourths of the state levy will be a i Taste is a matter tobacco quality We state it as our honest belief that the tobaccos used in Chesterfield are of finer quality (and hence oH)etter taste) than in any other cigarette at the price. Uggttt & Mjtrj Ttbaca Ca. I ! r ( ? i I i i i ! i i jTOW tising out excel M e grown jen those aidvertisir nount foi oportion. advertisin * i . Jllllgs 1CU Newspa the mosi >n your bi J great help to many people in the country. When this change in the taxing system has been accomplished the present general assembly will be noted as the best friend the pooi man ever had. If the well laid plana now before the legislature are carried out?and it seems that they will be?the schools at which his children receive their education will be kepi in tact, the colleges where his sons and daughters may receive higher learning at nominal cost will be maintained, adequate measures will be taken for safeguarding his property, for watching over his health and foi the conduct of his government will be taken; and yet the taxes whicb he must pay will be substantially reduced. At the same time the rate of taxation on those who will have to make up the ^deficiency will get down when you get up. You car > At' i i Cheste . CIGAR of Turkish and Doom. i X* >jh \ I I / Dtion, th< to natior that set i ig. As b advertir * Money 2 is a Dem urns year iper adve product jsiness! # - i have tiie lower if wou pay higher. > The upper is lower , than the lower ^ because it is higher. \lf you are willi ing to go higher, it' will be lower. "But the poor man; had fainted."? i The Epworth Herald. ATTENTION TOBACCO GROWERS. i :j Having arranged with your towns- gk \ | man, Frank J. Rodgers to represent I us again this year in your vicinity, ' we take this method of advising you !! that we have in our warehouse, known , as Scott Sectidh number seven, a lot ' of tobacco guano suitable for grow1 ing tobacco plants. We solicit your i business. ? F. S. ROYSTER GUANO CO. i Adv.?1-19-tf. The Mohammedans hold their Sabi bath on Friday. / s ! L. L f/i* I f t Vj rfield ETTES Etc toboccn* blmdtd % ; busi- ftj lal 1m- |J ipart a | | M usiness J| lg was 11. 7 judi- il! no npnt il: Liaxivii t *g? , s after !! ! :rtising ||| cive of 1| _