Newspaper Page Text
VOLUME XXXVI LAURE *
MS, SOUTH CAROLINA, WEDNESDAY, DECEMBER 1, 1920.
STAT[ TAX SYST[M
8HOULD B[ R[YI[D
So Recommends Special In.
- ' BE REVALUED
Seport Made to Governor Cooper
Recommends Radical Changes in
State Taxing System. Would Add
Much Taxable Property to the Books
. and Reduce Levy.
Columbia, Nov. 27.-Carrying rec
ommendations that the entire tax sys
tem of the state be revised; that all
property be revalued in an effort to
justly place the burden of taxes; that
the state take control of all assessing
prerogatives; that an inheritance and
income tax could be established; that
a general revision of the administra
tive scheme of the state at present
should be made and hundreds of oth
ter recommendations are contained in
the report of the joint legislative pom
mittee to the governor and made pub
lic here today.
The committee completed its Work
some time ago, but the report was
not finished and given out until today.
The 1920 General Assembly wppointed
the committee to study the tax situa
tion of South Carolina thoroughly and
the report is very exhaustive, taking
up every phase of the government.
Senator J. H. Marion, of Chester, is
chairman of the committee, and he was
assisted by the following temnbers:
Senator Christensen, of Beaufort;
Senator Laney of Chesterfield; Repre
sentative Merry, of Oran ehurg; ide,
'of Marion; Atkinson, of SpartatnturIg.
and 'Iiuckinghanm, of Aiken.
,The committee finds "that existing
high rates of property taxation can
not be ju:dly attributeri to ext'iv:agant
app ropriatiolns, or to ineii(ff(ie l t ex
peldititres of tihe public fitd ''
The report makCo a comnr;)lete survey
of the situation that faces Soul a ('aro
lina today and take., up in detail stig
gested rmt"( diies. Only the 'high
slits" '('n be touched in a top.r; Iap: -
Mlalitn g 'lax Betu11rns '
The connittee admits that t;o fa'
as the law is concerned ;ab)ut noiiug
the return as to taxes, that the charge
of "outlawry" is suhstantiated, and
the law is really a dead letter. 'T'ha t
all real and personal prpe rty a:; w(I
as Intangible property is pitt on the
books year after year, grossly tinll(.'
valuated, an( that muht('}1 property is
not even plut on the books, it; anot he r"
conclusion of the commtittee. The law
requires "a uniform and eqlual rate of
assessment and taxation," but that
this law is violated is a "notorious
fact, admitted by all," the committee
says. "i'Tat a vast attoutnt of the
taxable prtopety of the state 1a not
upon the tax books at all is not only
well known, but Is acquiesced in and
openly justilled by3 the majority of outr
citizens. The operation of the tax
system is somuething lik~e the operating
of a mioonishlie still or crackitng safes,
the committee says.
Unequtal taxation of the farmet' w"ho
owns real prtopety atid can not hide
it, is charged, as contr'asted with the
business man r.~vho has intanigile~ prop
erty, Trho prolperty of all kinds ini the
state is gr'ossly undervaluca an7 un..
der'assessedl, Is also a liain fact, that
should be remedied, the r'epor't says.
-Due to gross underfalutation of
hpropety, real, per'soniai ando Intangi
ble, the committee finds that to raise
the small revenueo to run the state
governmnt that it r'equires six and
two-thirds of the value of the property
a year which wvould mean Practieal
confiscation, if the true values had
been given, which the law says must
be the case. Inequality of paying
taxes Is atressed by theo report, It
showing that for examn9!9 In Abbeville
ounty In 1919 three :gold or silver
watches were returned at a value of
$65 while in L~aurens county 204
Watches were reOtUrrhed at a value of
$3655., In Clarendon county in 1919
3,171 dogs at a value of $31,170 'Wore
returned, while In Cherokee county
only 15 dogs were Itoturned at a value
"There is annthm, fe..ir of t.. I.
CLAIME1 BY .DEATRn
Augustus Morton, Young. Man of
Greenville, Found Dead in lied at
Augustus Morton, son of Mrs. W. C.
Morton of :Perry avenue, Greenville,
and a young artist in his early twen
ties, was found dead in bed Monday
morning in Clinton.
.ir. Morton had been engaged as an
artist for the egdvertising agency of
Jacobs & Company in Clinton for
about three months, having. lived in
Greenville previous to that time. As
far as could be learned, the young
man was missed from his office Mon
day morning, and about 10 o'clock,
one of his friends went to his room,
thinking 'possibly that he was ill
there and found him dead in his bed.
Coroner Owings went to Clinton
Monday and held an inquest over the
body 'Letters which the young man
left behind gave conclusive proof of
suicide and Jury returned/ a verdict
Mr. 'Morton's family has been in
Greenville for about eight years. In
addition to his mother, he is survive(1
by three brothers, Thomas and James
ton, of Texas. The young man had
been in Greenville visiting his mother
about a ,week ago and was apparently
in good health at that time. lie was
a member of St. Paul Methodist
NEW OFFI('Elt FOR
Mr. 11. 1). Byrd Elected President of
Local liranh of American Cottoi
At the annual meeting of the local
branch of the American Cotton Asso
elation, held in the court house Friday
.Mr. W. 1). lyrd was elected presiden
to 5tcceed \r. C. A. Power, who ha.
served for two years and ar"ked to h(
relieved. M r. A. Ii. Moore was elected
vice president and M r 0. O . Lons; see
retary and treasuer. Other offileer
vhlitei were as follows:
.lem bers uotinty Exeentive ('ornmit.
Lee: 11. F. Copeind, Itenno; J. Itoy
( raword, .loutvill; ,. A. Adams
Cross 11111; A\. )i:ll Gray. Isauirents; \\'
\V. Yeargin, ( ray Court..
State Hloard D~irectors of Amtericani
I",Xpor~ts and lInpor ts C'ols,1ration1: W,
1). Biyrd, Laurenss; Ilayne II. \V'orlenta
Clinton; C. i1. Owings, Owings.
erliality resulting fromt this haphziatrd1
tlet hod oif listing andl assessing prop
erty that should he brought homte to
the icet( le of the, state. It is the little
fellow, the small property owner, the
boor 1n11n, who is catrryintg the ht'avie
end of t he log. The smttall property
holder is paying mior in iproportloll
to value than the large," the report
says and a close investigation was
made in several countles to make sure
of this statement. The committee
finds this to he the ease.
Operniloun Is Failure
Of the total taxable Property ini
1920 counity real estate alone furnish
edl $260,000,000 of the total or $-102,
~f9,9417. Railrtoadl :onflhanies, banks
etc., fitrnishedi $120,000,000. Conclud
ing its study on the :general propterty
tax andl~ the tax scheme the report
finds: that the practical opierat ion of
the tax system is a failitte; it has
promoted and developed an outlaw sys-.
tent of levying and collecting the pub..
lie revenuie, whih lilaces the taxptay
er in the position of circiumventing the
law and is subsersive of habits of goodi
citizenship and of the puiblic morals;
it has been Ultoductive of gross in
eqluality and consistent Injustice In the
inciden~ce of the tax burdens uzponj the
citizens of the state; it has led to the
imuposition of exorbitantly high tax
tates that tend to dliscoutrage the own
ership1 of property and the Investment
of newv capital In the state; as it is
nerqw admninistered it has reached the
breaking point as a producer of nec
essary revenues for the state and Its
As a remedy for the -present bungle..
some system the committee recom
mends a reclassification act by the
general assembly; a revaluation andi
a reassessment act by this body;
then establish'ment of 'tax maps to ac
curately show whore all Property is
located apid the price it ia listed at.
( Cont lnted on 'Pg.)
W. R. Richey, Jr., Resigns al
and Candidates Ofi
At the meeting of City Council held
Monday night Mayor W. R. Richey
handed in his resignation to take ef
fect January 1st and the 'Christmas
season will thereby 'find the city in the
throes of another election. Mayor
Richey has accepted a commission as
captain In the regular army and will
report for duty in a few weeks.
Speculation was rife yesterday as
to probable candidates to succeed
Mayor 'itichey, !Late yetersday even
ing the announcements began to come
in and by the time this paper had
gone to press last night three names
were in. Friends of Mr. W. G. Lan
caster, assistant cashier of the En
terprise National Bank, announced
him both in the regular announce
ment column and also ordered a dis
'lay space. Dr. W. H. Dial phoned in
his announcement shortly afterwards
and later on Mr. Phil D. Huff came up
to place his name in the pot. Other
citizens, including former Mayor C.
M. 'Blabb, Mr. John A. Franks, Mr. R.
dlRt. L.OD(E TO SPEIAK (HERtE
Will Address County 'I'eachers at Their
Meeting Saturday Morning
i)r. Lee Davis Lodge, president of
Limestoife College, will address the
teachers at their monthly meeting in
the court house Saturday morning,
i )eeember the hI ti. )r. ILodige is one
of the leading educators in the state
and his address will be of interest not
only to the teachers but to the public
The d e nill RtI d ;a:-t n :1t.; v'ill imeet.
Pirftl 'r w.,il I :: th e 1i (tnce
I d i ,
mea t he n - 7111 ( . gj i ' . .,57, l
2 4i'.i, in I' w our t iiioie.
William ('.it in lr .on.
irss iii, Nov. 2.-Aftr an 'ill 1"ness
of several weekg, Wilam Calvin it-y
an Itdid .n da?o nn;a o t 1
o'e lock at his home in C ross 11li I
Where he had lived about a year, hav
ing moved here from his coun ty home
1847. lie served in thle Con federate
war' and in every~ respect was a wor
thy and1( honorable ci tir.en. ii is wife
who was before marriage .\i iss' E.:ge..
n Ia FlemIng of Lan ford; thriee daugh
ters, 'Mis. J1. 10. Wasson of Charleston
Mrs. L~. A. Cook, of Slier' City, N. (.
and Mr's. Ji. F. Workman of Chester;
thiree sons, it. 0. ltiyson of Charles.
tonl; 0. M. Biryson, of Cross 111l1, a
birother, J. M. 'Bryson, and a nlumber
of other relatives surivive to miour n
his dleath. Mr. Jlrysoni was a member
of the Presbyterian1 church.
A large number of sorroin~g friends
gathieredl to Pay their last resp~ects as8
the body was laid to rest in Liberty
Springs cemetery. Five of 1i i enni
radles in aims aIctedl as honorary 'ipallI
bearers : W. It. F'ulle r, J. S. Pinson, y*
HT. Austin, J- HI. Wasson and (a Mi
P'reaching MIssonj Next. Week
Rev. J. M. Stoney of Clemson will
condluct a Preaching mission at Epi
ph'any Episcoqpal church, beginning
Monday night, 'D~ec. 6th, continuing
each night during the wveek, including
Sunday, the 12th. Service begin8 at
1:30 p. mn. A cordial invitation to at
tend is extended to every One by the
pastor andl congregation.
At Wadsworth School.
There will be a music recital at tihe
WVadsworthm school F'riday' evening,
Dec'. 3rd., hwaii n- I . im;a 72. o' o
Mayor to Enter the Army
er to Succeed Him.
R. Nickels, and 'Mr. Joe F. Smith,
have 'been mentioned as possible con
tenders in the mayoralty handicap.
The election date was not definitely
settled yesterday but will be some
time around Christmas to comply with
the law. Mayor Pro-Tem Albert Dial
twill have the reins of the city in
charge unti Mayor Richey's successor
is named and inducted into ofilce.
'Mayor Richey was elected to office
last spring over 'Mr. C. .I. Blabb by a
margin of about thirty votes. He Is a
World War veteran, having served on
the western front as captain in the
371st Infantry. Upon his return
home lie was commissioned a major in
the reserve corps and has always tak
en Interest in military affairs, for a
number of years being the captain of
the Traynham Guards. lie stood the
examination for his commission sev
eral weeks ago without letting it be
publicly known and the announcement
of his decision to re-enter the army
came as a surprise to his many friends.
CO3DIANI)EltY .ELECTS OFFICEiIS
I. t. Nickels Elected Eminent, Con
mander. Officers to be Installed
At the . nual Conclave of Laurens
Commando ; No. 1:3 held Monday
evening No . 22nd, the following ofil
("ers ny ere elected1: It. I.. Nic kels, E. C.;
M L. L.Smitl, Gen'; S. 11. 'Templeman,
Cap't Gen.; L. C. 'Hallc, 'Treasurer; II.
H. Roper, Recorder; C. 'T. Squires,
Prelate; It. A. Bah, S. W.; L. C.
Pat ksd:ale, J. \V.; C. A. Power, St. 13.;
5. 1. I xton, Sw. P.: 'T. I. .\lo'ro ',
7: :1) 0(tV('k1
ia i0ilnhn at, hi iitie xcvi a
\5rden: 01. I~Iii~. lli Th i C l aid V
lnu F .1tt r lx-ea.t l. radti
'\e'il andi~i lor i i te ctlnt' e. VIi l -i
Y'h aovie iths Le nsusalled o
I a'alil o ( 1 t1el ts alie dir(iia mith
ita:u:uiig Atc(, lock ck his (a t
-lohcne la rlonC.NI1 \Vill n , x-one eal.,
hiaith and hne ofs the (unty's e
day orning At Is h'come hseven iltes
Mrs. Martha Elmore, came to the
house an roiid wer fthelr cidy in
(loath o the fiont ore h, his iesala
i('i' and eye glasses at his side. 'Tw%%o
of his children resided with Mr. \ViI
liams, Mirs. 'Elmore and -l rank 1.. \ i -
Iliams. 'Two oilier clhildren, .11rs. \V 1.
Miindy and \Vade II. \Villiams, live in
t he same community. llis wife, who
w.as a Miss Moirc of thme 'ounity, died
a goodl manyI yearis ago.
M 1r. Willhias served( dliin g thle war
in Comprany C. Tlwenty-seventhi~ South
Cao inabttalion. l10 was 70 you
old and iwas a mlemiber' of Mount Pleas
ant liajtist chuireb of' which lie had
bteen a deacon in this clhuirch foir many
Chbarged WithI Posting (isn,
Rloy Saxon, a young white man from
time uipper part oft the county, was ar
rested biy Sheriff Reld and Deputy
Shei'iff Owligs last week on a warrant
SWorn ouit by S. M. LAOwe', dleputy slate
Sire onmmissloier, on t he chari'ge of
posting gins several wveeki; ago whlenm
this method or rediucing the ginning
figures was resorteud t.> in ia rious
t'arts of the count ry. Saxon is charg
ed'( wIth posting phe. Iirooks ami Gog~i
gion gins, lie w~as later released on
a peace bond,
('ottoni flninmgs hleavy
The census bureau has announced
47,071 bales of cotton ginned in this
county up to November 14th, as corn
paredl to 40,81F5 bales ginned to the
'same date last year when over 50,000
bales was ginned in the entire sea
son. Unless later ginnings show a
decided falling off from last year, it Is
likely that TIs year's figures will
reach te i0,('O m.a...
State Bankers Subscribe
State Bankers, Meeting ia Columbia,
Subscribes Nearly Full Quota to
Federal International Bankingi Con
pany to Finance Sale of Farm Pro
I The State, 26th.
Unanimous indorsement of the Fed
eral International Banking Company,
the subscription of approximately
$300,000 of its stock, the recomnenda
tion of a '50 per cent reduction in the
cotton acreage to be made effective by
discouraging loans except to farmers
who follow this suggestion, and the
pledge of support to the state chain
ber of commerce's movement to ob
tain a branch of the Richimond federal
reserve bank for some South Carolina
city were the more important acts of
the 200 representative South Carolina
bankers meeting in special session in
The resolutions indorsing the Fed
eral International (Banking Company,
presented by B. C. Matthews of New
berry and adopted by the association,
recommend that all the banks of South
Carolina, both national and state, sub
scribe for their full quota of stock in
the corporation, 3 per cent, of their
capital and surplus, and where pos
sible 5 per cent of the capital and sur
plus. It was also suggested that all
other corporations, business and indi
vidtuals who are interested in the )ro
duction and hand ling of both raw ma
terials and ml atnufactured lproducts,
and also all persons engaged in the
exhort business, be invited to sub
S(rilb fo tock in lte c i yi.iii
Ap\priox iliat !'ly $-:O,iu in stock in
the 'olipny was sliliso~ile(i by the
hantkers present, a numb11er" of Whlom),
unable to subscribe yesttcrday, are
reiturnting to their boardsI of dirtector~s
or t lurf :111;j t o u sc i (( um a1j~ l (Ioa .
I out 'arolina bonk. will ha\ little
difliulty in reaehing their (tia of
allFaX in:atly $5O0,ii00. a(cor'dinlg to
J. I'. Alait hw, state chairman.
The reaolui ion recomiiinelded a re
tilon of the cotton ac riane, intro-.
duced by 1). Al. Crosson of leesvi lie,
stales that it is ti senle of the
South Carolina hani-ers' A;snciatiou
that the farters of the state shoild
redluce the cot totn aIteage plaiited next
year by 50 per cenI, aIi( that the banks
shuhl ddiscouirage the linancing of
erop;s where tis is not adl-r 1edl to.'
'Te iutrodluction of the resolution fol
lowed the address of lE'-Coternor
Alainninjg, w ho uirgedl thle ban ker's to
tise thieirz infIlu ence in~ utrging the r
ductiiion of cotton acreage. The fainm
irs shoti Id be ta ugh t, Mr.i C rosson sa id
ini dIiscuissing his resolultion that the
banks4 do not propose to help1 those
wh dio(( not hiel p t henmsel ves, andl that
thie fir1st mfeasu re oIf self hlp :;the
reduction of the coitton aie rLage bly
onie-hiali. D). it. Cok er, als recom
melndedl a d) tier cent1 reducitioni in the
'The- meeting which wats priesidled
over by 11. W. Fraser of Ileaufort,
pr-esiden t of the South Carolina Blank.
ers' Association, was called for the
sp1eciftic Iltrplose of discussing the
F'ede ral InternatilonalI B ankinug Comn..
Pany, now being organized utnder the
Edge act. Tis orgaizlat ion, J., Pope
Matthews, ,president of the Palmetto
National bank I, pioin ted out, will be0 a
money miaking bulsiness. There wvas
he said, 1no elenment or spiecutlation or
risk abulItt it.
The company, which had its formal
geliesis at New Orleans November 0,
proploses to finance the export of
Southern products, chiefly cotton,
thereby opening til markets now
closed, serving the double l)urp~ose of
sup~plying foreign buiyers with the
nleedled raw material and the Southern
'producers with the needed market for
their goods. The extension of long
time credit and the amnelloration of de-.
preciated exchan~go values would be
the chief methods enmployed by the
company in accomplishing it~s immne
dilate aim of supply a market for
(Cont iniedi o n- Pae .)
TOWN OF OWINGS
VISITED BY FIRE
llank of Owings and Two Store Build.
Ings Consumed by Fire Friday Night
Fire, originating in the tipper por
tion of Bryson and Hunt's store at Ow
ings Station late Friday night destroy
ed the stock and store of that. nrm, the
stock and store of W. J. -1111 & Com
nany and the banking house of the
lank of Owings. Bryson & Hunt
had a stock of between $12,000 and
$15,000 and carried insurance to the
amount of $4,500. W. J. Hill & Com
pany had 2 stock of about $6,000 and
carried insurance to the amount of
$1,500. The insurance carried by the
hank could not be ascertained yester
day, but it was not thought to ap
proach the value of the building. The
three buildings adjoined each other
and were of brick construction, being
variously estimated in value at be
tween $8,000 and $15,000: The papers
of the bank were saved, but the books
and accounts of Bryson & Hunt were
lost, the excessive heat melting the
metal cabinet holding them.
Children's Chorus Scores Artistic Trl.
umph. Schools Need Funds.
Spartanburg, Nov. 26-Tonight's
session of the 47th annual meeting of
the South Carolina Teachers' Associa
tion resolved itself into an unqualified
artistic triumph for the children's
chorus of the public schools of this
city. To the amazement and delight
of an audience that packed the audito
rium of Converse college, the young
sters rendered selection after selec
tion in a manner that elicited pro
longed applause from an astounded
and enraptured concourse of teachers
and local citizens. The program of
the evening terminated with the ron
dition of "The Star Spangled Banner,''
in whiii'hi the atulience joiwd wit i the
...... . . wa n, state superin
tendent of (cdue:tioi, (eliverd his
;ecourl acddre :: of thll conltvention, out
ninu, the financeial needs: of the
'hools of the tat.:' lie trged the
ltenher: of the stat( to co-operate in
Ile effort to seire (thn finds ahso
hutely r:::entiall to the upi idinL of
hc school systemn of the tatu.
Dr,. Jf. L2. M.1 , ;un(r intendlent of
city iiscools of (reenville, p;'oke
of the wrorl; of the school siiittrvisor.
:Ind dliscutssedl the supervisors' r-ela
otnsihip i to the teaeher and to the pi
aiis. Just as a poor teacher retards the
progress of the bright pupil so the
poor supervisor affeets the teachers
who labor uinder him. The (luty of the
supervisor, the speakeor declared, is
to assist the teachers, to measur e the
iro ress of both teachers and Ipiils
and to keep ia sympathetic finger upon
it' pulse of all connected with the
liss I'ssie Tiller of the ('olumbia
cityv schools diussed th 1le Position of
lie su peri visor' aniid utrged that the
tenleers co-operate in ani undierstandl
Iing mann ier w ith the supcervisors,
L-- 8. 1Iitwkins oif the federal voca
I onal bioardl deliv'eredl ani '( tloiuen
iileai for more thorouigh sup lervision in
the0 ii' rua schools. d ieclai rig thait the
back to the farm m)ov'ement can never
ga in its desire mo(lnnien tumi unil ess the
ruiral schls ar' imProved. The pieo
pie who arie wanted'( most- in the rur'al
diistricts are pcolie who appreciate
tile need( of goodl schools, and only
throu01gh proper' sutpervislon can thiis
object be a tta ined. he asserted.
("ouri Next Week
T'he special term of the court of
comnmon pleas for this couinty recent
1' ordie redl by the governor I, will con
vene Mondcay morn lug. Judge IErnest
M\oo re, of I laancasteOr, will priesidle.
T he court calendar Is a. fairly heavy
oneu anid it is likdly that the term~ will
last throtughouit the tweek.
Cotton Stronger Y'esterday.
The COtton market showed dlecidled
strength yesterday following stronger
cables from Iiverpooh which wvas said
to be more active than In many tweeks.
IFutumres advanced around 75 points
from the lw level of the day before.
Meeting of UI. D. C.
TPhe 3. B3. Kershaw chapter, U. '1, C.,
will meet Monday afternoon, I~ecem..
ber 6th, at 4 o'clock with M~iss Willie