The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1869-07-01

well as by legal minds. q The writer will
only direct public attention to two inn
portant points which materially interest
taxpayers. The. first point is the mode
pointed ont in the Law ior ascertaining q
fair valuation of all taxable property in
the State. This matter is placed in the
hands Of the Taxpayers in part, the Dis
trict Assessors, County Auditors, County
Equalizipg Boards, and Equalizing and
Supervising and Controlling State
Boards. All papers and blank forms
being placed in the hands of tax. payers
by tho Assessors, they are required to
list, as directed by the seventh section of
the Act, all taxable property ANNUALLY,
between the LIST day of September and
the Goth day of October" This state
mcnt embraces oil the property owned
and controlled on the 1st day of S eptem-
ber of that year, with the value thereof
at that time and place. under oath. This
estimate is directed to be made by rules
prescribed in this Act. This general
rule is stated in the forty eighth section:
"All real and personal property shall be
valued at its. true value in money, which,
in all cases not especially provided for in
selling price ut the place." or. as the case
may require, ."at what it is honestly be-
lieved could be obtained for the same, at
fair sale, ut the place aforesaid
Just here may be added that, accord
ing to the fiftieth section, the legal time
for assessing and ualuing property ie from
the first Monday of September to the
second Monday of October, annually
Section 81 declares sit shall be the duty
of each Assessor to state in the columns
of remarks, opposite each tax payers
name, in the return made by him to the
County Auditor, any amount which he
believes ought to be added to the valua-
ton of the property listed by each tax
payer" To perform this duty fully and
squarely, the Assessors should visit all
the taxpayers premises; which, we be-
lieve, the law contemplated. but they
have not done it. If they had done it,
much would have been done to effect Il
proper equalization Of the values of pro-
perty.
The duty Of the Assessors in taking
part in the equalization of values is
brought to view in the sixty-first section,
thus: And he shall, in ,all cases, from
| actnal view and, from the best sources of
information, determine, as near as posi-
BILE. the true value of each separate tract
and lot of real property in his district,
according to the fnles prescribed
This work, faithfully performed, it
would seem, in all reason and Justice, to
be all sufficient on this branch of the
taxation subject. But after all this pre-.
liminary machinery has been put through
it's work: the Act points us to County
Equnllzing Boards, section 65: "The
County Auditor, &C., shall form Coun-
ty Board for the equalization of the real
property of their county" "rhey shall
meet on the second Monday of Decem-
Der, 1868. and as often thereafter as the
tion, direct, at the Auditors office in the
several Counties. These Boards are en-
powered to equnlize the returns placed
before them by the Auditors, with the
additions they have made to the previous
valuations, according to certain rules and
limitations. This done, and wn have al
ready two efforts to eoualize the values
of taxable property. But this will not
do yet, the law brings to view a State
Equnlizing Board to overhaul and alter
the whole work previously DONE
This would require the board to 60
over tho assessments OF each County,
and the returns of each taxpayer, and
to discriminate as between each indivi-
dual case. Have they done SO? And if
so, are they conversant with all parts of
the country, and the many variations of
the value of farms, even in the same To-
calities3 Could they be sufficiently in
formed on these points to become the
correctors of values placed on property
10y Asse ssors and County Boards? In
short, what use for all this machinery
and cost to the people at all?
The second point is. what time in the
year does the law require the taxes to be
paid, and at what period does the penal
ty attach for non payment? These points
seem to be involved i'll some obscurity;
and it might be of some Importance to
tax payers to have clear understanding
of this matter. What light does the law
give us9 The time prescribed for MAX
ing the assessment returns to the County
Auditors is son or before the first Mon.
day of December, 1868, and rs often
thereafter as the General Assembly may