The county record. [volume] (Kingstree, S.C.) 1885-1975, November 02, 1922, Image 7
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
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