SOUTH CAROLINA. 



735 



A temporary injunction was granted in the 

 court of the fourth circuit, and afterward made 

 permanent. Mr. Cardozo's object in obtaining 

 this injunction, as explained by himself, was, 

 that the proceeds of the taxes for the fiscal 

 years 187l-'72 and 1872-'73 were in danger 

 of being used for the expenses of the former 

 year only, which he regarded as unwarranted 

 by law. 



When the new Legislature met on the 25th 

 of November, the Treasury was still in a very 

 embarrassed condition. The Comptroller-Gen- 

 eral, in his report, gave a very elaborate state- 

 ment of the various affairs of the Treasury. 

 The debit and credit accounts, on the 31st of 

 October, footed up and balanced at $26,621,- 

 917.35. The receipts and expenditures for 

 the year preceding that date amounted to 

 $1,634,835.61, there being a balance in the 

 account of receipts of $2,403.64. There were, 

 at the same date, undrawn appropriations 

 amounting to $355,717.34. The assets of the 

 State were set down at $980,700, consisting 

 mainly of shares in several railways. The 

 entire public debt of the State is put at $15,- 

 851,327.35. Of this, $1,438,482.84 consisted 

 of stock issued under various acts, from 1838 

 to 1869, except $38,836 authorized in 1794, 

 bearing three per cent, interest, and payable 

 at pleasure. With this exception, the stock 

 bore six per cent, interest, and was redeemable 

 at various dates from 1870 to 1888. Of the 

 bonds, amounting to $14,412,844,51 in all, 

 $1,734,944.51 were authorized prior to 1866, 

 and the remainder under various acts from 

 1866 to March 1, 1870, payable at different 

 dates from 1885 to 188]9. The contingent lia- 

 bilities of the State, arising from the indorse- 

 ment of the bonds of railroad companies, 

 amounted to $4,797,608.20. It was estimated 

 that $2,054,347.10 would be needed for the 

 support of the government for the ensuing 

 year, and $1,266,405 to meet the deficiencies 

 of the last year. 



With a full statement of all the items making 

 up these totals before it, the Legislature again 

 took up the task of placing the finances of the 

 State on a firm basis. The new Governor sub- 

 mitted a message in which he stated that the 

 amount of deficiencies and claims to be pro- 

 vided for amounted to $1,266,395. He says : 

 " The duty of retrenchment and economy 

 imposed upon the executive and legislative 

 branches of the government by the expressed 

 will of the people, from whom they derive 

 their power, is also enforced by the impov- 

 erished condition of the public Treasury. In 

 this matter, fellow-citizens of the General As- 

 sembly, you must be guided and controlled, 

 and it will be the bounden duty of others to 

 obey a judicious system, by a wise economy in 

 expenditures, which is not inconsistent with a 

 strict maintenance of our State indebtedness, 

 and a speedy liquidation of its legitimate obli- 

 gations. All the taxes necessary to the ac- 

 complishment of these ends, no doubt, will be 



levied, but a high rate of taxation can only be 

 vindicated by a clear necessity, which must 

 be made manifest by plain proofs of logical 

 reasoning. The highest tax on the lowest 

 basis of expenditures will meet with the sanc- 

 tion of the people. That basis having been 

 arrived at, the public necessity in good faith 

 being the standard, the tax should be promptly 

 levied, and rigorously collected. Whatever 

 may be your action in the premises, it must 

 stand as the. authoritative decision of the law- 

 making branch of the government, by which 

 our citizens must be guided." 



One of the first necessities was a tax bill, 

 and before the end of the year one had been 

 passed providing for a levy of fifteen mills on 

 the dollar. Bills were pending for the repeal 

 of the license law of the last session, and of 

 the act to relieve the State of its liability on 

 account of the guarantee of the bonds of the 

 Blue Ridge Railroad Company ; and there was 

 talk of a movement for the repeal of the " vali- 

 dating act." . 



Among the acts of the Legislature of 1871- 

 '72 of a general character were the following : 

 " To repeal an act to establish a Bureau of 

 Agricultural Statistics, for the encouragement 

 of industrial enterprise, and to invite capital 

 to South Carolina for the development of the 

 resources of the State ; " " To repeal the act 

 to provide for the appointment of a Land Com- 

 missioner, and to define his powers and du- 

 ties ; " " To provide for the appointment of 

 an Inspector of Phosphates, and to declare his 

 duties ; " " To abolish the office of State Audi- 

 tor, and confer the duties of his office upon 

 the Comptroller-General ; " " To provide for 

 the establishment of a school in the State 

 Penitentiary," and " to incorporate the Wal- 

 halla and Spartanburg Female Colleges." The 

 school in the penitentiary is to be provided 

 with teachers and text-books at the expense 

 of the State, and is to be open " at such time 

 between the hours of 6 to 8 A. M., and between 

 4 to 8 P. M., as shall not interfere materially 

 with the general work and labor, nor with the 

 meal-hours established, or hereafter to be es- 

 tablished, at the institution : " " Provided, That 

 the Direcors and the Superintendent of the 

 Penitentiary may increase the said time, and 

 protract or lengthen the hours of the school 

 at their discretion, for such convicts or schol- 

 ars as shall manifest particular aptness to de- 

 rive benefit therefrom." The Inspector of 

 Phosphates is to be appointed for two years 

 by the Governor, and it is his duty to inspect 

 all phosphates and other fertilizers, obtained, 

 manufactured, or sold within the State, and to 

 mark the same, and make monthly reports to 

 the Comptroller-General. Those engaged in 

 digging phosphates are required to make re- 

 ports to the inspector, and he has continual 

 access to all mines, manufactories, warehouses, 

 and vessels where these substances are kept. 

 The act abolishing the office of Land Commis- 

 sioner confers the duties of that office upon 



