The watchman and southron. (Sumter, S.C.) 1881-1930, January 15, 1921, Image 1
THK lil MTKIl \V \T(H>IAN, Kstablt?!
CONSOLIDATED AUG. 2, U
LOST AIRMEN
HAVE FIGHT
Lieutenants Farrel and Hinton
Come to Blows Shortly After
Reaching Civilization
TALSE REPORTS
ARE CHARGED
Official Story Sent to Secretary
Daniels is Short and Snappy.
En Route to U. S.
Matthe. Oat., Jan. 11.?The Lmg
trvk to civilisation af tho three
Ai. inci.n nav ?! bullooalsts came to
a, drnrratle (Umax here this altcr
aec>n when two of thorn?Lieuts. Far
rell und Hinte ??came to blown over
statenH> its alleged to hive been made
by the latter in a b iter to his wife.
When they emerged from the bush
at 3.2u o'clock, after a sixteen days'
journey from the Hudson Day Com?
pany's >oit st Moose Factory, nea
where MM v descended Decembe: 14.
the three aeronauts, bound in a tie
of fttSSjilShlp through their CaotBI to?
gether ? >? death, apparent y were in
eeparab e.
An hour lit*- Lieut. Farre'.l sat In
the parlor of the log cabin home of
n P. Williamson, clerk in :he Hudson
Bay OS npanv's store lu re, "elating
the story of tlu party's adventures
to newspaper nun.
During the eon versa ? ion Lieut. Fir
rell wst shown copies of news dis?
patches, among them a letter alleged
to have bc? n rent by Hinton to his
wife, and published in a New York
newspaper, which said. In part:
"Mr. Kurrell fell from exhaustion
S*v.?ral times. Wanted us to cut his
tVroat and taku his body for food,
und asked us to go on and let him die.
but we d?-( uled to stick together. 1
was ths only one that did not express
my feeling* ami kept them cheered
up
Hinten then came into the room,
lie told Farrell he Shoald not con?
tinue his talk to newspaper men. as
he had dlspatchos from the secre?
tary of Urn navy forbidding any of
them to talk until an official report
hud been tiled
"You iat." you have been talking
yourself." Fsrell snapped back, indig?
nantly. .He then accused Hinton of
writing false reports, referring to thu
letter.
Hinton replied that the letter had
been published without his consent?
but that its contents evidently had
been exaggerated. Farrell then went
Into another room to apoh g ae to Mrs.
Williams? n for hiy language. While
ht? was gone. It is said. Hinton de?
clared h.s ret erks about exaggeration
was made r?nlv for Farell's benefit.
Farrell returned. More worda pa s. 1
bet w cen th?> officers. Thin Farrell
took off his coat and struck Hinton
on the jaw Hinton waa eent sprawl?
ing our a table. At this Juncture
newspaper men and othevy in the
room steped bctwesi the men.
The nu n left the cal In separately
end wont to a special train waiting
on a soling to take 'hem to Ceehrane.
Ilrl'f lte|M?rt I'llcxl.
Washir glon. Jan. 11?Brief hiuI
<ivptic mas the official story told by
the it:i?# Aaaattaan aaaal baHeenlati
who reached Maitie?. On . lUatay,
after the r adielit?re In froaea Hud
eon Hay ;ountry.
Th-j story, a*t emtodnd in an offi?
cial report, filed \>\ Lou' Louis Kh>or.
eomnranding officer of the balloon, on
his arrival at Matllde, was received
tonignt by the Navy Department and
made pu die as follows;
?*Secrer.u > Unit Ml Plates Navy. Navy
Depart n.?tr Washington. i?. C.:
itepor1 free balloon A-0:>&K, tlown
under my command. passengers
Liciite. Farrell nnd 11 int on. from naval
air stutioi. Kockaway, December la,
Bncotinteced Storm, ertlich forced du?
ration night. Abend (garbled) etoraej
area, landing ImpoSBlbl I for safety
? i e\a foi 1 l.mil I n-ccmbi r t 4 in for?
est, approximately taseaay mllss
north *as: Moose Factor! Limes Lay.
<od hi.. Canads Reached M"os?- Fae
kery lafe'j December 17, Subsisted
and ?' ? ed this pia< e, l lud am
? Hay Con 1 ? i.d J.mna-y 1
naval air :C ifmn, llm koway."
ST BALL00N1STS
START HOME
Matttre. .tan || Naval halloon
lstn after the first nlpht's sleep since
bavotng th#? Hudson Das regtone,
p/Snmd to ha... bete late t')d.(\ for
Toronto To a I .h> n uues the dis?
pute win i i ox. h. ?rvei-r Ka-. ie'd and
IHinten after the arrival y?**tsrday,
whu li col M.n i'ed in Farrell knocking
down Hint'-n v\is settled today The
BSjen uroa?? early, hid bretkfast to
aether and ail regretted Ihe Ineldent
dTarrell end Hinton are reticent re?
nding tie im i in i em e.
AX REDUCTION
TO THK FRONT
Iglumhi i. Im' J lb-pi. * nt., live
wkr* of Newbi ry. to I ?\ Introdue
the nous, a i es-du em to I n if
rial a ppropri iMo is to ?he
Of app. ?M' Litmus m 1 I S and
.the tax !? . to nine mills
bring his message (lovernor
|e*| for a !e\ of md over
l It i\ |ie,( I hal ' . duct I'll
kU>. ? ' ?. n of t ho p. .
t
!)?? H ne
assembly loiduht in
ha lion
lied April. is:>o.
lie Just t
FRENCH SINK
SOVIET SHIP
Transport Was Flying Red Flap;
and Carry inp; Bolsehvik
Troops
Constantinople, Jan. \2?Assd.?
French destroyers are reported, to
have sunk a transport Hying a red Hag
mal carying BOViet troops. The trans?
port was beech*!! and part of the
crew and troops escaped by swim?
ming.
BUSINESS OUT?
LOOK BETTER
Most Critical Readjustment Per?
iod Now Over
Now York. Jan. 11.?The. United
States has passed through tin most
critical of its post-war readjustrncnts,
although many more must bo mnde.
Francis II. Siison. New York banker,
declared at the annual dinner of the
.National Automobile Chamber of
Commerce here tonight. There is am
plo ground, he said, "for believing
that wo shall reach a relative stable
condition in this country in the very
near future."
"The adjustment of production
coHts wdl involve, and. in fact, will
consist," he said, "chietly of wage
adjustments, although increased ef
Slclency and decreased margins of
profit must also play their part. As
Trggfg generally are reduced, of
ICOOtae, there will be curtailed pur
j chasing power, but it should be re
I mombered that decreased costs of
,>rodue Jim will lower commodity
prices WhloM. will ultimately) offset!
the reduced buying capacity of pow?
er in agricultural sections and the
public."
DtOpIti the lessened purchasing
soms industrial sections, he asserted
there is still a tremendous buying
Dearer in |ha United States and al- J
ways will be. When purchasing is re*
sumcd on a large scale, ho pointed
OUl, 'it will be all the keener h.
reason of the delay and th'_? deficit In
present commodity stocks."
Mr. Sisson declared merchants and
producers who hold their goods for
prircs that the public will not pay
are courting disaster and preparing
to swell the numbc. of commercial
failures.
HARDING WILL
REST IN FLORIDA
Plans Eeing Made to Leavt
Home Next Week
Marion. Jan. 12?Preparations for
President-i led II irding's trip to
Florida are Rearing completion, but
no date for his departure has been an?
nounced. It ? Indicated that hC plans
re:nalntngj in Marlon only a week or
so hmger. It is understood that the
plans originally called to leave this
week but it is Impossible to conclude
the conferences here in time. Mrs.
Ha ding plana ? shopping trip to
Washington and! New York before
loCning Mr. Harding In Florida, She
is es pooled to have Marlon within
;he goal tow days
MAYOR OF CORK
POLITICAL REFUGEE
Waghington, Jan, 19, Formal claim
to the rights of a political refugee has
been made by Lord Mayor O'Oatla
fchun who entered bus country as a
?I >w - is iy without a passport and
whose case is now beforo President
Wilson, for final dsolslon as the
result Of differences between the
Stats and labor department. Mayor
O'CaHsghan arrived here today flora
NOW York, and SgpoOta to testify to?
morrow before the commission that
la Investigating eon- Itlons In Ireland
NATIONS READY j
FOR DISARMAMENT
Washington, Jan. 11'.?Should thv
United States call upon the nations
gf the world for a full .and free and
fair discussion Of the reduction 01
armament, i favorable response
would be prompt and Inevitable, The j
hOUSS navy committee was told b\
Oeneral Taaker H. Bllaa, formet
Amorlean represented on the au?
prems war council at Paris. I
?thans, Jan. 12.?Former Premier
Venlseloa will not return to Oreeee,
even if he should be recalled by King
Constantino, declares ? proprietor of
a newspapei st Paris, who writes
rrom tftce snnounclng the withdraw?
al of Venlseloa irom public life,
Raleigh, .im It. -Cameron Mor?
rison, ot Charlotte, was inaugurated
as the gfty-flrst governor of North
CgJPgtlns today. His inaugural ad
dies* touched upon good toads, taxa?
tion, law enforcement, education and
health,
Washington, Jan, 18.?-Decision as
to appointment of the naval ooun of
inquiry Into Ihe persona! dash be?
tween Lleuta Parrel! and lllnton is
being withheld pending further and
official reports, Hecrctary Daniels
??an! today.
Toronto, Jan 12 The Aero Club
? f Canada hers have announced Ihut
Ihe) have railed off an official ban?
quet to the three American naval
balloonistm ,w view of Ihi Incident al
Igfsttleo ysgterday, when Lieutenant
Fan eii knocked Lieut. Hlnton down
on account of the letler lllnton had
I a fltten home,
I ml Fear Not?Let all the ends Thou A
SUMTER, S. C., SAT?RD
GOV. COOPER IN/
SUGGESTS PROGI
THOROUGHGOING RE
MOST IMPORT.
Burden on Property Has
Laws Needed to Tr
Incomes ai
Columbia. Jan. 12?Progressive
1? glalatlon of a kind heretofore un
touched by Qeneral Assemblies in
South'Carolina, and aimed largely at
relieving the burden In the state, is
recommended by Governor Cooper in
his annual melange to the legislature,
delivered to the joint assembly today.
The message opens with a statement
as to the condition of things In South
Carolina, in which the chief executive
.recognizes the "Universal dissatis*
'action throughout the state with the
present levy on real and pcrsonui
,>topnrty. This dissatisfaction is well
founded/' the mfliegt) says. Among
the governor's recommendations are
the following.
Income Tax
A state income tax, against indi?
viduals and corporations, with $L
000 and 12,000 exemption, $200 for
enoh dependent, returns to be the
ahme as those used by the United
States revenue department. The gov?
ernor suggested ? graduating tax. as
follows: income up to $3.000, one-half
of one per cent; up to $5,000, one per
cent; up to $10,000, two per cent;
up to $$0.000. three per cent; over
IBO.OOf, four per cent. He suggested
thnt dividends, cash or stock, be in?
cluded In taxable income. He sug?
gested that the tax commission nd?
minister the income tax law
Inheritance Tax
A state inheritance tax. The gov*
enror called attention to the fact thai
Alabama. Florida, Mississippi, New
Mexico and South Carolina are the
only states that have no inheritance
tax.
Huslncss Tax
A new law providing for corpora?
tion and privilege licensee, producing
more revenue from these sources than
is obtained under the present law.
Tax OH (*asolinc
A consumption tax- on gasoline, to?
bacco and soft drinks, one per cent
on gasoline, which would yield ap?
proximately $400,000; one-half of one
per cent on soft drinks, tobacco and
the like, sold wholesale.
A resolution providing for an
amendment to the constitution, au?
thorizing the legislature to classify
property for taxation, with a view
to distributing the tax burden in ac?
cordance wdth tax paying ability.
Liberal appropriations for educa?
tion. The governor refers to the re?
quests of the department of educa?
tion for appropriations totaling more
than two million, and ho urges con
1 ld? ration of these requests, He states
that he will send another message
later on the subject of education.
For Agriculture
The governor took a firm stand for
support of measures beneflttlng agri
( ulture. Standardisation of ail state
?v., rehouses and public grading of
cotton and other commodities stored
In state warehouses was suggested.
Te urged provision that no certificate
ho issued by n warehouse owner, but
only by th'a slate official designated
f tr the purpose,
I mod Issue l or Huildiiigs
A bond is^uo for permanent Im
provements, including buildings at
state institutions.
For i>nw Enforcement
An enlargement of the state con?
stabulary for the enforcement of laws,
With all police authority, state, county
iiid municipal, subject to the orders
of the chief executive. The governor
called sttentlon to the many reports
of violation of laws reaching his of he
daily.
Hail for Boot loggers.
Amendment to the state's prohibi?
tion laws, so that a person "found
guilty of wilful violation of the prohi?
bition law should serve a term of im?
prisonment and that the payment of
any amount of monoy shou'd not bo
sufficient m relievo from the service
of the imprisonment sentence, and
thai there should be no suspension of
su< h sentence execept after the ser?
vice of from three to six months.
Change in Auto License
A chsnge in the system of licensing1
motor vehicles, this to i>e handled by
the secretary of state. Instead of the
state highway department, and ever.'*
count s clerk to colleot license fees and
deliver m lor vehicle license plates.
The Pension Hystem
A complete revision of the pension
system, pensions to be paid only to
Con fed orate veterans who are In fi?
nancial noed, the pension law to be
administered by the comptroller
eral.
Aholbh tiamc Office
Abolition of ,h' office of Chief
Game Warden and State Board of
Fisheries a new commission to be
e , Ued, With paid director, to be
known ms Commission on dame, pish
an l Forestry, designed to conserve the
natural resources of the state.
(lentlemen of Ihe Qeneral Assembly.
Th ? constitution provides that the
governor nhall. from lime lo time,
giv< to th, fleneial Assembly, Infor?
mation of the condition of Ihe state,
.im! i ? commend ror Its consideration
? ueh m. asmes as he shall deem net -
rssat v to expedient.'
The economic depression which ex.
Ists throughout the country and Ihe
world ai thi:1 time, real and apparent,
iins't at In." thy Country's, Thy taod's a
AY, JANUARY 15, 1921
iNNUAL MESSAGE
IESSIVE MEASURES
VISION OF TAX LAWS
\NT MATTER
Become Excessive and
ansf er Part of It to
id Business
cannot be looked upon lightly. We
huve now recovered sulllclently from
the shock of war to be able to deter?
mine approximately the conditions
with which we have to deal. Leg?
islative programs and governmental
activities, as well as business, must be
adjusted to meet changed conditions.
Questions which under ordinary cir?
cumstances would bo pf only second?
ary Importance are now demanding
primary consideration. If Wo deal I
with the situation in a wise and states?
manlike manner, a great deal can bo
done to strengthen the morale of the
people and to .stabilize the unsettled
economic conditions. This is no time
for pessimism?it is no time for a !
Wsweiing faith or hesitation. We \
must meet the issues which confront
j us with courage and confidence.
There arc many questions which I
would ordinarily urge for your con?
sideration, but the most serious and
difficult one, and the one to which 1
wish to direct your especial attention,
its that of revenue and taxation. There
is Universal dissatisfaction tbrough
lout the state with the present levy on
j real and personal property. This dls
Isatisfaction is well founded, but I be
I lieve that we do not'always d'rect our
j criticism to the real trouble. The per
i capita cost of government In this
I state is not high, in comparison with
! other states. The difficulty Is that
the tax Is not distributed according
to tax paying ability. It is my pur
! pose in this address to indicate Lo you
I how the levy for 1921 can be, and
(should be, reduced and, at the same
j time, adequate provision made for the
elf.cient operation of the state gov?
ernment in all of its departments.
At the 1!>20 session of the General
Assembly a joint committee was ap?
pointed to study the matter of rev?
enue and taxation in South Carolina
[and recommend to this aeasion such
j measures as were deemed proper look
[ ing to a reform of our tax system,
j The work of this committee has been
I submitted and printed copies furnished
to each of your members. I am not
indulging in empty flattery, nor do
I desire to make any statement having
the color of politics, but as governor
of the state, after a careful study of
?.his report, I think it becoming for
me to say that the work of Senator
Marion and his associates la equal, if
not superior, to any survey which we
could have had from professional en?
gineers, It is a splendid document,
correct i its fundamentals and appli?
cation to local conditions, and I be
livo a thorough study will convince
any student of the sub.i' et that
its recommendations are wise.
The property tax as u source of
state revenue, as it operates in this
atate. has been universally era lemned
by students of taxation, and I am sure
that you will agree that this condem?
nation is concurred In by the taxpay?
ers} and tax officials of th? state.
Many states have abandoned the prop?
erty tax as an Important or primary
source of state revenue and others
j have gretatly decreased the rale upon
I property by developing new sources of
revenue, In other states where the
property lax is still the primary source
of revenue Its administration is noted
for the same iniquities, dishonesties
and Inequities which have accom?
panied i;s operation in South Caro?
lina. The per cent of property tax
revenue to the total tax revenue is
higher in our state than In any other
slate In the union.
The following statistics taken from
data given In the United states Bu
reau of Census, Financial Statistics of
Ltates, 1919, show our real poe'tlon:
Per Cent of
Property Tax
Revenue to Total
St.ilo Tax Kevenue
South Carolina.90
Delaware.20
Maryland . M
Virginia .
West Virginia . T>4
North Carolina . si
Georgia . si
Florida . Ti
AM Bouth Atlantic statea .ci
New England states .';?>
Ml Idle Atlantic States .?0
ISast North Central states .<>9
West North Central States .b:t
Bast South Central States .74
West South Central states .7 1
i Mountain States .80
I Pacific Slates .F?2
All States .tfi
it should be slated that since these
figures were computed In 1919 the
State of North Carolina h ls provided
for most of its revenue from sources
I other than the property tax.
i believe that the property tax levy
for 1921 should be reduced to a mini
] mum of nine mills, instead Of twelve
AUd a half as at present. Ii mv roc
i 1
! omniedations arc adopted, l believe
we may confidently inc.'.' for u further
reduction for the year 1921. A levy
; of nine mills, based on present assess?
ments, wi'i yield aproxlmately four
million dolarr. The additional reve?
nues needed for the propei support of
the State flovernment must be seem ed
of rourse, from other sources. I rec?
ommend that at this session you pro
vide tor n on Incomes, jnn- and
ml Truth's.
THE TRLF. SO
ACCIDENT AT
DILLON
Mrs. S. C. Henslee's Automobile
Struck by Train at Street
Crossing
Dillon, Jan. 11.?A horrible acci?
dent occurred here today on Cleve?
land street when the automobile
driven by Mrs. ?3. C. Henslee was
struck by a southbound extra freight
train which was going" at about 2,r>
miles per hour, resulting in serious
injury to Mrs. Henslee. At the mo?
ment it struck the car Mrs. Henslee,
who is the wife of Dr. S. C. Henslee,
a prominent physician of this place,
had been to the school house to take
her sister, Miss Isla McKenzie, one
of, the teachers of the school. Cpon
returning to her home she went by
way of this crossing, the full view of
the railroad being prevented at this
point by a cotton platform on the
'north side und box cars on 1 o'h sides
of the. main track on the souii side
[of the street crossing. The engineer
j stated that she seemed to halt as she
came close up to the track, that just,
as the train was Upon her, her car
' plung'ed forward und was struck
I with full force by his engine. The
! ear was completely demolished and
Mrs. Henslee was throw? from the
wreckage, the impact throwing her
beneath one of the freight cars on the
siding.
Dr. MLhmaux and Dr. Craig
quickly reached the scene and she
was taken into a home across the'
Street Within a block of her own res?
idence. Her injuries are very serious
and may prove fatal. At this hour
her reul condition has not been ascer?
tained.
inheritances, ami increase of business
and privileges licenses, and a con?
sumption tax on gasoline, tobacco, soft
drinks,, etc.
Income Tax
Every argument against the policy
of a tax on incomes has been decided
i by the strk'lng success with which
i the Federal Government has admin
j Istored Its income tax laws. The
principle of the income tax is noti
, only most satisfactory in yielding
I revenue, but is ideal, in that it is col
lected directly from the person whom
]lt is intended to tax; the yield is ccr
ealn, and the principle is based on
taxpaylhg ability. The willingness
and ablll*" of the Feder? l Government
jto 'supply the states with data as to
1 personal incomes would facilitate the
administration of an income tax law
and remove most of the adminis?
trative difficulties, For the purpose
of arriving i t a working basis and in
order to ha.e a definite proposition
on which to proceed, the folio Adng is
suggested:
1. That the income of persons of
corporations oe taxed separately.
2. That the. income returns as used
by the United states Government with
certain modilLations which will sim?
plify the manner of making returns,
be employed as the basis for the state. ]
3. That the following exemptions!
be allowed, to wit: $1.000.00 for a sin?
gle person, $ I'd' 0 0.00 for a married
. person or for the head of a, family,
and $2<>0 additional for each de?
pendent.
4. The adoption of a graduated tax
on personal Incomes, as follows:
(a) On net income over the amount
of exemption up to $3,000.00?one
half of one per cent.
(b) On excess of taxable net in?
come over $3.000.00 and up to $r..Ooo.
00?one per cent.
(c) On excess of taxable net income
over $6,000.00 and up to $10.000.00?
two per cent.
(d) On excess of taxable net income
over $10.000.00 and up to $50.000.00?
j three per cent.
(e) Cm excess of taxable net income
[over $50.000.00?four per cent.
r>. That a moderate tax of three
I per cent, be imposed on such propor?
tion of the entire net income of both
j foreign ami domestic corporations as
, corresponds to the amount of their
, business transacted within the Btate
j of South Carolina. (Thus Information
lean be readily obtained from the Fed?
eral Government.)
fi. That Income of non-residents
? from sources within the State be taxed
at the same rate as the income of
residents.
j 7. That dividends from corpora?
tions, whether paid in cash or stock
i be included in taxable income.
I R. That taxes paid either to the
Cntted States or the State be allowed
as a deduction.
0. That the state Tax Commissi,,:.
I be required to administer the law.
! 10. That penalties be provided for
i dcllnquenc)*.
11, That in eise of delinquency,
the tax to be made collectible by war?
rant Issued by the Comptroller Gen?
eral to the proper office.
For the fiscal year ending Juno SO,
l(?20. the Federal Government collect
? d from the State of South Carolina
(income and excess profit taxes in an
amount exceeding, twenty five million
dollars, This proves to my mind that
we are md so Impovcrishcl that suf?
ficient finals runnot be raised to de?
fray the expenses of our own govern?
mental activities it is true that with
the conditions existing now. a much
Ismalled sum will be realised.
Inheritance Tax.
The fact that Alabama, Florida
Mississippi. New Mexico and South
Carotins nre the only States in the
Union which do noi tax inheritsnces
I'mllento? thai thin form of taxation Is
tpproved noi onl> by scientific opln
,M |M,t i>> popular sentlmeni us well
Tin? validity of such a tax cannot be
: luestioned, and ofgall taxes the om
on Inheritnaces is the least burden?
some to the taxpayer. There is no
UTHltON. lOstablished June 1, 186?.
VOL. LI. NO. 43
MAY BE CAUSE"
OFJAP WAR
American Naval Officer Shot in
Back by Japanese Sentry
LIEUT. LANG DON KILLED
AT VLADIVOSTOK
United States Government Mak?
ing Careful Investigation of
Circumstance But Will Take
No Action Until Facts Are
Known
Washington, Jan. 13.?The navy
and state departments; are awaitng
further information in regard to the
mtnl shooting by a Japanese sentry
at Vladivostok several days ago of
Lieutenant W. H. I^ngdon, chief en?
gineer of the United States cruiser
Albany.
The government already evidences
the intention of making a careful in?
vestigation, but will take no action
until the actual tarts are obtained.
The navy report said that Lieu*..
Langdon was shot in the back.
Lieut. Langdon was shot by the
Kentry when he failed to understand
or heed the command halt, sa-d the
official version of the incident receiv?
ed today by the Japanese embassy
from Tokic
JAPAN EXPRESSES
PROFOUND REGRET
At Fatal Shooting of American
Officer by Sentry
Washington, Jan. 12.?The fatal
shooting at Vladivostok yesterday of
Lieut. W. 11. Uingdon. an oflicer of
the American cruiser AUx\ny, by a
Japanese sentry was reported today
to the state department by American
Consul MacGowan, who added that
the Japanese consul there had called
and expressed his "profound regret"
The report of Consul MacGowan
gave no details of the affair, and the
state department, it was announced,
has requested a more complete report.
Admiral Gleaves, commander of the
American Asiatic fleet, is hurrying
from Shanghai to Vladivostok to in?
vestigate the killing of Lieut Lang?
don, tin* navy department later an
Inounced.
FRENCH LABOR
UNION ORDERED
Paris. Jan. 13.?The dissolution of
the general federation of labor has
been ordered by the court hearing the
case against its officers on the charges
of Infringements of the law governing
unions.
reason, Constitutional or otherwise,
why an inheritnace tax law should not
be enacted by this s ?ssion of the
General Assembly, and I earnestly
i recommend the passage of the bill
submitted by the Special Committee
ion Revenue and Taxation. The fol
Ilowing figures from the United States
I Bureau of. the Census, Financial
\ Statistics of States. 1919. show tho
! amount of revenue received from in?
heritance taxes in other Stabs:
south Atlantic BtatCS
South Carolina .
Delaware .$ 56 90?
Maryland . 34 7.5 88
Virginia . 152.391
West Virginia. 2SR.840
North Carolina. 400.866
Georgia . 190,809
Florida.
Beter ted wfortlsPtsi and Western states
New York .? 13.977.536
Massachusetts . r. 91 7,835
Pennsylvania . . a.646.538
New Jersey . 3.854.509
California . 3.409.911
"Wisconsin. 777,077
Other States St'lrrtcxl
Kentucky .$ 9*0.614
Missouri . 907.434
Bawl neon and Privilege Lstsasea
The per cent, of revenue received
I form corporation and privilege li?
censes in South Carolina is very much
I smaller than that received by any of
jthe other Southern States and is ac?
tually smaller than in any Sta'e m
the Union, except five Western states.
jThe following figures compiled from
,the United Stat. s Bureau of the Cen?
sus. Financial Statistics of states.
Itl9 show conclusively that w?- should
I receive more revenue from this source:
Business snd N* n-Bsudiscss Mcenas)
Tax.
Ter Cent, of
Per Cap. Total la\ .
! State Ucts. Kets.
South Carolina .$ 4.11 7.2
|>elaware . K.Si 63.2
Maryland . 2.63 33.4
Virginia . 2.01 *M
W? st Virginia . I.II 3 0.9
Vorth Carolina ... Ml 21.$
Georgia 0.31 11.4
Florida . 0.89 19.3
South Atlantic States .'. 27.5
New England states ..... 21.1
Middle Atlantic States . 29.8
Bast North Central Rtatee 24.1
Weal North Cenirai states 2*.|
Rast Snath Central Slates IX.fl
West Central States is.3
Mountain states 11.7
Pacific Mates li.l
Ml States ? 25.3
it is. therefore, earnestly recosa?
mended thai this General Assembly