The Camden journal. [volume] (Camden, S.C.) 1866-1891, 1870-09-08
The Duty Of Assessors.

sessore throughout the State will com.
mence listing and assessing the real
and personal property preparatory TO
the collection Of taxes. Mr.. Reuben
Tonlfnson, the STATE Auditor. has re
gently issued a circular addressed to
the Assessors, and very olealy setsfoith
the dutied ofsthe assessors as yell as
thetax- payers. We subjoin the follow.
ing extracts for the information ofiour
leaders: = ,s ~. s;,;s q
ut cannot be doubted that the AS
SCISSORS, as body, neglected., their duty
IN the assessment of Real Property for
1868. Such neglect should NOT occur
again. It Is the Assessors duty to
visit and examine each piece of Real
Property within his District; to,ascer
tain accurately the number of acres of
land-properly ifed--and the num-.
Der Of buildings thereon. 1t is his
duty to fix the value of the property,
without any fefernce to the value placed
upon it by its owner. In doing this
the Assessor must dismiss from his
mind entirely the system Of Valuations.
II he believes agiven piece Of land to
be worth ten orswenty dollars per acre,
he must place that value upon it, re.
.gardless Of the fact that twas formerly
assessed, probably, at Two or three dol
lars per acre. 1t is also his duty to
secure an estalassessment Of the Real
Property of his District. He must
discared all personal or partisan consid- 4
erations, in whatever guise they may
present th emselves. No discourtesy
on The part Of the owner,o Of the property
should prejudice the Judgment. of the
Assessor il the ialightest degree. He
should slso be. careful to get the bame
cf the owner Of the property correctly,
aud also carefully avoid ill tispntes
with property owners respecting the /
value of their property. In cases where
there is doubtas to the description and
quantity Of a piece of propertSs the.
Assessor may, under Section 81 Of the
Tx ct, call ;diFI6r or oScus 81
-, slr,s,-srsu1c; anu1r1
tlecase Of his refusal os neglect to
furaish the information required, the
Assessor may employ coinpeteht
surveyor to perform the duty, and the ex-
peuse of such survey will be added to
the value of the property on the eCoun!
ty Duplicate"
Although, under the law, the Asses.
sof Is independent of the opinions OF
x.payer, in fixing the value of the
Real Property, still hearty cooperation
on the part of the property owners will
do much toward securing an equal and
assessment of the property
OF the State. The chief complaint
made Of the first assessment under the
present law, and in many instances justly
made, was as to its inequality. If a
owner In any assessment Districe III 1ne
State, has reason to believe that GER
tain property in his neighborbood is
being assessed unequally, as compared
with his own or that of others, it is his
right and his duty to call the attention
of the Assessor to it, and to insist upon
a proper assessment Of the property in
question. 1.-THE property owners will
thus assist the Assessors in their work,
a fair and equal assessment may be se'
cured, and the State Board of Equali.
zation will not only be relieved from
the performance of a disagreeble duty,
but the complaint and dissatisfaction
consequent upon its enforced action will
be avoided.
.All property must be assessed in the
name Of the person owning or controll-
ing it on the lst day Of September,
1870.