After the resolution of the war, the optimism expressed by South Carolina's white reformers resulted in the organization of the South Carolina Development Board. This organization justified the commitment to reforms at the state-level through advocating various postwar reforms. Niels Christensen Jr. played no small part in pursuing the tax reform movement and was able to initiate several different contributions. The Joint Special Committee on Revenue and Taxation was established to study the tax system of South Carolina. The committee dismissed the idea of how wasteful spending contributed to the high property tax rates, concluded that the state required more revenue, and that the ill-administrated property tax compounded the existing inequity. This chapter shows how the tax system was to be based on personal income tax, business and corporate taxes, a classified property tax, and inheritance tax.
Kentucky Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.
If you think you should have access to this title, please contact your librarian.