The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1869-08-05
For The Anderson Lntslziasncer.

Mr.. ED1Ton: The attention of every one has
been forced to the subject of the enormous and un-
just valuation put upon the real property of the
State by what is called the Board of EqualizatiOn
Whether it is wiser to pay this enormous taxa
tion or to appeal to the Courts for justice, do not
intend to discuss now.
But would like to know, if you can inform me,
what is the practical value of the XLVIII Section
of the Act providing for the assessment and taxa
tion of property. It reads as follows:
Gall real and personal property shall be valued
for taxation at its true value in money, which in
all cases not otherwise specially provided for IN
this Act shall be held TO be the usual selling price
of similar property a: the place where the return
is to be made; and if there be no usual selling
price, then at what it is honestly believed could
be Obtained ut o fair sale of the place aforesaid
but each parcel of real property shall be separate
y appraised, without reference to the value of any
growing crop thereon"
This is the fundamental principle of the Act,
and no powers ore given 10 the County or State
Boards of Equalization which are not limited by it.
The two guarantees given to the citizen against
ignorance or corruption on the part Of those who
administer this Act are
l. That the honest selling price of his land shall
be the extreme limit of his assessment.
2. That each parcel of real property-that is,
every mans individual estate-shall be separately
appraised, and not covered by any general aver
ago or per cent. of increase.
The Importance of these two safeguards, every
man who owns land will recognize.
They have both been deliberately violated by
the action of the State Board of Equalization.
This Act, like every other which has proceeded
from our present Legislature, is so unskillfully
drawn, that it is capable of contradictory inter-
probation but it is clear that the only authority
of the State Board Of Equalization to raise the
assessment is found in Section LXVII:
1st. "They shall add to the aggregate value of
the real property of every County, which they
shall believe to be valued below ii, true value in
money, such per centum in each case as will raise
the same to its :rue value in money"
What is ;'true value in money!" Turn to Sec
ton XLVIII, and you have it defined by the Act
itself:
"True value in money, which in all cases not
otherwise especially provided for in this Act,
shall be held to be the usual selling price of SINH
lar property at the place where the return is to be
made"
Wherever, then, the increased assessment is
above 'the usual selling price Of similar property
at the place. of return the action of the Board is
in direct contradiction to the Act.
1t is, Think equally clear that this rise in the
aggregate value of the real property of any Coun-
ty is also in direct contradiction to Section XLVIII,
which requires each parcel of land to 'be sepa-
rately appraised" For example, the Board of
EQUALIZATION come 10 the conclusion that the ag.
gregate assessment of Anderson District is under
its true value. They raise it by per centage Of
25 so or 100 per cent.
Now, maintain that if A, citizen of Andcr-
son, has returned his lands at their "true value in
money" the Board cannot by any action of theirs,
in order to get at the'truc value of the land of
and C, who have under returned their land, force
to pay taxes on such illegal assessment No
Court can enforce such action, for no law of the
State authorizes it,
A TAX PAYER.