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TAXES IN THE CAR- j OUNAS COMPARED SOME INTERESTING FACTS ON' *THE SUBJECT FROM NORTH CAROLINA. (The following interesting article [ which appeared in a receni issue of I the Raieigh News and Observer giv-j 1ng an authentic comparison of the. tax system now in vague in the Carolinas was sent us by Mr. Chas. L. Porter. Realizing that the tax system in this state is all v. rong and that there is now a chance of huv ing it so amended as to at least mou- j emize the system or make it commensurate with the times in which we live, we aie reproducing it in the hope that it may be of benefit to our legislators when they face the tax problem in the General Asesmbly early next year. The article follows: No tax system is perfect and no ? doubt the coming General Assembly will find some places where our system can be improved. There was mi^eh discussion and debate which preceded the change in Governor Bickett'8 administration whereby the state levies no tax on property and the counties levy no tax on incomes I 'and other sources which are set aside exclusively for state needs. Compared to the tax system of rt?t nf North Carolina is shown tc be better than the operation of the system in vogue in South Carolina. In a recent speech in Lillington Governor Morrison pointed out the difference, and to make his illustration concrete presented two tax receipts on land owned by Representative W. N. Everett, of Richmond county, some of the tract being in North Carolina and some in South Carolina. The statement and comment by the governor made a marked impression upon his hearers, and, in order that our readers might get the full facts with relation to their difference, The News and Observer addressed a letter to Mr. Everett at Rockingham asking for all the facts, and he writes as follows: Dear Mr. Daniels: I have your letter of October the 7th asking for information about the taxes we are paying in North Carolina and South Carolina. The farms which the governor uses as an illustration do not belong to me individually, but are owned in common by < my brothers and sisters and myself. In making a calculation for a division where we were unusually careful to put a correct appraisal on the property in North Carolina and South Carolina, the total showed approximately the same values lying in each : iate. Under the revaluation law, the property, real and personal in North ' arolina, was fixed at $61,040 and the tax thereon for 1921 $392.80. The values fixed by the South Carolina authorities, both real and personal, was $34,985 and the tax thereon was 81,014.57. It is not necessary for me to go into an analysis of what we get for this tax money in North Carolina and in South Carolina, further than to say that in North Carolina the value of the roads to our operations is worth more than the tax we pay. This leaves, out of consideration all other objects to which raised by taxation is applied. In South Carolina, or at least in that part of South Caroling where our farms are located, we have no roads and get very little benefit, either directly or indirectly, from either the state or county government. May I say in passing that although we are now in the midst of the ravages of the boll weevil, our lands in North Carolina will sell for at least as much as they were valued at under the re-valuation machinery. The governor has the tax receipts for 1921 covering the above amounts. Governor Morrison used these figures in a speech he made at Ellerbe in July. I have gotten a good many letters from people in South Carolina, asking for additional informaL tion. The letter from John W. LeI Grand, of Bennettsville, is typical. I understand that Mr. Freeman has either been in correspondence with Maxwell or has been to see him. With assurances of very best wish-1 es, I am Very sincerely yours, (W. N. EVERETT. Hon. Josephus Daniels, Raleigh, N. C. Mr. Everett encloses a letter from j / Mr. LeGrand in which he tells of his deep interest in the North Carolina ( taxing system and asks for more information and a copy of the taxing laws. Mr. Everett's reply will interest all North Carolinians and is as follows: Hon. J. W. LeGrand, Bennettsville, S. C. Dear John:?I have your letter of > July the 5th and wish to say that the I Everett farms in which I am inter- j jssted are located, as you kndw, part-1 ly in North Carolina and partly in; South Carolina; the actual value in money being approximately the | same. As you know, we levy no ad valorem taxes in the state for state purposes but all of this class of tax goes to the counties. Our South Carolina tax for the year 1921 was $1,014.57; the North Carolina tax for the same year was $.'192.80. It costs the state to run its executive department, its colleges and its institutions, including the Boar! of HeaLh, about seven and a half million dollars per year, which includes $1,400,000 for the public schools. You understand also, of course, the interest on the bon.is we are selling for the development o: our roads and maintenance of our ? late lioad system is paid out of automobile and | gasoline tax. T?he Department of, Agriculture is self-sustaining under ordinary circumstances; the penitentiary makes its own way and sometimes shows a profit. I am attaching hereto an estimate I which, as chairman of the appropria-1 tion committee, I made up for the years 1921 and 1922. You will note that there was an estimate of a deficit of something over seven hundred thousand dollars, and in the event the hospital at Raleigh should be completed in time to take patients < during any part of these two years the deficit would be increased by approximately $240,000 more; indicating that the deficit at the end of the biennial period would be approximately one million dollars. I am glad to say, however, that due to increases in insurance, inheritance and income taxes we will have no deficit at the end of the period but, on the other hand, will be able to show a smau surplus. I failed to tell you in the estimate of the total expenses of tne state, the interest on all bonds outstanding or being held for institutional purposes (not road bonds) is being cared for in the budget. I am writing Colonel Watts today to mail you a copy of all laws touching on taxation. While you cannot adapt the whole ^ system to your state, i think a dose examination will give you some suggestions which will help you to place a part of the tax at least on those ' interests in the state which are now I showing a profit, thereby relieving the farm property of a part of what seems to me to be a very unjust and in equitable burden. I would like to suggest that if Mr. Freeman could find the time to do so that he might go to Raleigh and i talk over the taxation matters with j A. J. Maxwell, a member of the Cor- j poration Commission. In my opinion ! Mr. Maxwell is the greatest authority on taxation we have in the state, and is placed very high amongst the students of taxation in the country, and he is responsible in a large measure for the present status of our taxation system. I can imagine no research which would be more valuable to a man who wanted to make a record in vour legislature than to make an appointment with Maxwell I and get the benefit of his study. ! With assurances of all good wish-! es, I am Very sincerely yours, W. N. EVERETT, j Letter From Harry L. Hopkins. { To the members and friends of the Red Cross: It is impossible for me to meet all of you personally as I should like to do, but I am enabled to say a . word directly to you through the courtesy and cooperation of The County . Record. The annual Red Cross Roll call win be held November 11-30 this year. Will you not write or speak an encouraging word to Mr. Thomas McCutchen, Mr. A. C. Swails and Mr. W. E. Snowden a^d Mr. C. W. Boswell, all of Kingstree. Tell them you will help with the Roll Call in your neighborhood, or that you will renew your membership. v Your Red Cross Chapter is or. should be one of the forces for the progressive betterment of your county, but your chapter and the national organization are dependent upon public support. Locally and nationally, Red Cross officers will apprecate your active cooperation and pledge you their best efforts to keep the organization faithful to its obligations to disabled ex-soldiers and in its many other sendees to the country. Sincerely yours, uacdv r unpirrvc: univivi u. uvi Manager, Southern Division, A. R. C. ?0 Card of Thanks. Mrs. J. P. Shaw and children take this method of .extending heartfelt thanks to the people of the community for the many acts of kindness and expressions of sympathy during the illness and death of their husband and father. PR. FRANK 0^^' DENflSP^ Office Over Baggett'g J^relry Store, Main Street OFFICE HOURS: 9 a. m. to 1 p. m. and 2 to 5 p. m. Rub-My-Tism, an antiseptic. NOTICE OF ELECTION. STATE OF SOUTH CAROLINA, County of Williamsburg. Notice is hereby given that the General Election for State and County Officers will be held at the voting precincts prescribed by law in said county, on Tuesday, November 7, 1922. said day being Tuesday following the first Monday in November, as pre-' scribed by the State Constitution. The qualifications for suffrage: | Managers of election require of every elector offering to vote at any election, before allowing him to* vote, j the production of his registration certificate and proof of the payment of all taxes, including poll tax, assessed against him and collectable during the previous year. The production of a certificate or of the receipt of the offices authorized to collect such taxes, shall be conclusive proof of the payment thereof. Section 237, Code of 1912, as amended by Act No. 6, special session of 1914. Section 237. There shall be three seperate and distinct ballots, as follows: One ballot for Representatives in Congress; and one ballot for Governor, Lieutenant Governor, State officers, Circuit Solicitors, members of the House of Representatives, State Senator, county officers, and one ballot for all Constitutional amendments and special questions, each of three said boxes to be appropriately labelled; which ballots shall be of plain white paper and of such width and length as to contain the names of the officer or officers and rmestion or nuestions to he voted for or upon, clear and even cut, without ornament, designation, mutilation, symbol or mark of any kind whatsoever, except the name or names of the person or persons voted for and the office to which such person or persons are intended to be chosen, and all special questions which name or names, office or offices, question or qoestions shall be written or printed or partly written or partly printed thereon in black ink; and such ballot shall be so folded as to conceal the name or names, question or questions thereon, and so folded, shall be deposited in a box to be constructed, kept and disposed of as herein provided by law, and no ballot of any other description found in either of said boxes shall be counted. On all special questions the ballot shall state the question, or questions, and shall thereafter have the' words "Yes" and "No" inserted so that the voter may indicate his vote by striking out one or the other of such words on said ballot, the word not so stricken out to be counted. Before the hour fixed for opening the polls, Managers and Clerks must taice ana suDscnoe ine constitutional oath. The Chairman of the Board of Managers can administer the oath to the other members and to the Clerk; a Notary Public must administer the oath to the Chairman. The Managers elect their Chairman and Clerk. Polls at each voting place must be opened at 7 o'clock a. m., and closed at 4 p. m., except in the City of Charleston, where they shall be opened at 7 a. m., and closed at 6 p. m. The Managers have the power to fill a vacancy, and if none of the Managers attend, the citizens can appoint from among the qualified voters, the Managers, who, after being sworn, can conduct the election. At the close of the election, the Managers and Clerk must proceed publicly to open the ballot boxes and count the ballots therein, and continue without adjournment until the same is completed, and make a statement of the result for each office and sign the same. Within three days thereafter, the Chairman of the Board, or some one designated by the Board, must deliver to the Commis ? ?.11 i;~* t.L. dlUIlCiO Ui IJICWUUU MAC pun liOV, VIIC boxes containing the ballots and written statements of the results of the election. At the said election qualified electors will vote upon the adoption or rejection of amendments to tne State Constitution, as provided in the following Joint Resolotions: A Joint Resolution to Amend Article X of the Constitution so as to Authorize the Town of Greer to Assess Abutting Property for permanent Improvements. A Joint Resolution to Amend Section 5 of Article XVII of the Constitution Empowering the General Assembly to Regulate the Printing for the State. A Joint Resolution to Amend Section 5, Article X, of the Constitution Relating to the Limit of the Bonded Debt of School District, by Adding a Proviso Thereto as to the Due Wes. School District No. 38, Abbeville County. A Joint Resolution to Amend Section 7, of Article VIII and Section 5, of Article X of the Constitution , so as to Exempt the City of Beaufort from the Provision Thereof. A Joint Resolution to Amend Paragraph 5, Article X of the Constitution Relating to Bonded Indebtedness of Counties, Townships, School Districts, Etc., by Adding a Proviso as to the County of Beaufort. . A Joint Resolution to Propose an Amendment to Article X of the .Constitution by Adding Thereto a Section to be Known as Section 13-A, Empowering County Authorities to Assess Abutting Property for Permanent Improvement of Highways. The Provisions of said Section shall apply only to Beaufort County. A Inint- Rccnlti+irtn tn AmenH Sw tion 5 and 6, Article X, of the constitution, Relating to the Limit of the Bonded Debt of Township, by Adding a Proviso Thereto as to the Township of Christ Church Parish, Charleston County, S. C., as now Constituted Embracing in Area of said Township the Town of Mount Pleasant, S.- C. A Join t Resolution to Amend Section 5A\rticle 10, of the Constitution Relating to Limit of the Bonded Debt of^roool Districts by Adding a Proviso Thereto, as to School District No. 10, Cherokee County. A Joint Resolution to Amend Section 5. Article X of the Constitution Relating to the Limit of the Bonded Debt of School Districts by Adding a Proviso Thereto as to the School District of the City of Florence in Florence County, South Carolina. A Joint Resolution to Amend Section 7. Article VIII of the Constitu/ tion, Relating to Municipal Bonded Indebtedness, by Adding a Proviso Thereto as to the City of Georgetown. A Joint Resolution to Amend Section 5 of Article XI of the Constitu-' tion Relating to the Formation of School District, Etc., by Adding a Provisco as to Certain School Districts in Pickens County. A Joint Resolution to Amend Section VII of Article VIII, and Section V of Article X of the Constitution so as to Exempt the City of Spartanburg from the Provisions Thereof. A Joint Resolution to Amend Section 7, Article VIII, and Section 5, Article X, of the Constitution, so as to Exempt the City of Union from the Provisions Thereof. Election Managers. The following Managers of Election have been appointed to hold the election at the various precincts in the said County: BLOOMINGVALE?J. W. Cook, R. W. Smith, W. B. Anderson. CADES?W. J. Smiley, V. G. Arnette, W. D. Epps. CEDAR SWAMP?J. B. Chandler, T. A. McCrea, S. A. Tisdale. EARLES?L. D. Taylor, W. D. PwvaIto T A PoMAno V/XVV/fVOf J-#? A* 4 (MOVliO* GOURDINS?J. C. Graham, A. C. Brown, J. W. Chandler. GREELYVILLE?J. W. Timmons, C. R. Boyle, J. H. Oliver. HEMINGWAY?F. E. Huggins, Albert Taylor, J. T. DuRant. HEBRON?Bartow Smith, R. C. McElveen, John F. Williamson. INDANTOWN?S. D. Snowden, W. R. Graham, J. B. Lovett. KINGSTREE?M. H. Plowden, T. D. Gamble, S. W. Mcintosh. MOUZONS-J. T. Frierson, L. M. McClam, R. S. Burgess. MORRISVILLE?J. J. Tart, J. M. Godwin, H. A. Altman. MUDDY CREEK?0. G. Huggins, R. E. L. Hughes, B. A. Joy. PERGAMOS?W. A. Fitch, C. F. Stuckey, S. G. Moore. POPULAR HILL?W. T. Turbeville, J. 0. Carroway. J. J. Snow, Sr. SALTERS?T. E. Salters, W. S. Shaw, J. W. Whitfield. WORKMAN?W. W. Kennedy, J. R. Barrow, E. R. Evans. SUTTONS?S. P. Cooper, L. G. Wiggins, S. L. Parsons. TAFT?J. L. Foxworth, J. H. Burkette, S. B. Timmons. TRIO?W. N. Register, A. B. Cooper, W. T. Rowel 1. The managers at each precinct above named are requested to delegate one of their number to secure the boxes and ballots from D. A. Montgomery, County Secretary Dem ocratic Executive committee, Kingstree, S. C. H. 0. BRITTOy. L. R. McINTOSH. T. OLIN EPPS. Commissioners of State and County Elections for Williamsburg County J S. C. October 20th. 1922. 10-26-2t " I 666 cures Chills and Fever. I Cheai ?as (ALADDIN ' ra scuwtyoii STANDARD OaCOMBMtt PERFECTION Oil Heaters ?4v*~" '? 1 Im Tr ju JaV f JjflJf fr ^ |9fl fflaiafti iauiaiiiM ^g^-iar w~w ma W\ IA. This new sugar-coated JWj gum young and old/^^afjff It "melts in your mouth" and the gum center remains to aid di KrtffKtMi and gnnthe and throat* There are die other WRI Mends to choose from, to< >er than < quick as 0 'when used in the latest New Perfection W rvcrvic i 1/ LXVUOLnt 19 Uic uiat uiviw i coal shortage and Aladdin Se is the brand of kerosene to demand now obtain an oil range that will c meals a day for less than three cento and as quickly as you can cook thee stove, or a portable Perfection H will give warmth when, where and; But do not delay purchasing if yc stove or heater. Look up a dealer t Don't go without heat enough to ] home comfortable and safe. Perf< Heaters will provide abundant h ever you want it?instantly. ~ ^ J . ror greatest satisutuuu auu % Security Oil in whatever oil stove or heat< We recommend Aladdin Security Oil Perfection ranges and heaters, and in R STANDARD OIL COMPANY (N hperfb LgBpPw/tf SUPER! ?VS gestion, , | mouth IGLEY 1 5555B53| . ... "'11 :oal j gas vl " J : t>ean ? .. to meet a curity Oil You can ;; ook three s a meal? a on a gas j : eater that ; as needed. )u need a :oday. keep your action Oil eat wher? ''4 ise Aladdin ;r you have. , for use in ayo Lamps. ew Jersey) W :tion an$e C7 PEX Burners ?. ^ * a 1 ' % ... ^