The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1870-09-01
VOLUME e---NO. 10.
The Duty Of Assessors.

In very few weeks the County Assessors
throughout the State ewill commence listing and
assessing the real and personal property prepar-
atory to thesc collection of taxes Mr. Reuben
Tomlinson, the State Auditor, has recently is
sued 81 circular addressed to the Assessors, and
ors as well as the taxpayers. We subioin the
following extracts for the information of our
readers:
cit cannot be doubted that the Assessors, as
body, neglected their duty in the assessment
of Real Property for 1868. Such neglect should
not occur again. 1t is the Assessors duty to
visit and examine each piece of Real Property
within his District; to ascertain accurately the
number of acres of land-properly classified
and the number of buildings thereon. 1t is his
duty to fix the value of the property, without
any reference to the value placed upon it by its
owner. In doing this the Assessor must dismiss
from his mind entirely the old system of valu-
ations. If he believes given piece of land to
be worth ten or twenty dollars per acre, he
must place that value upon it, regardless of the
fact that it was formerly assessed, probably, at
two or three dollars per acre. It is also his
Property of his District he must discard all
personal or partisan considerations, in whatever
guise they may present themselves. No dis
courtesy on the part of the owner of the prop
ty should prejudice the judgment of the Assess
or in the slightest degree. He should also be
careful to get the name of the owner of the
property correctly, and also carefully avoid all
disputes with property owners respecting the
value of their property. In cases where there
is doubt as to the description and quantity of a
piece of property, the Assessor may, under
Section 81 of the Tax Act, call on the owner or
occupant thereof to furnish the same; and in
the case of his refusal or neglect to furnish the
information required, the Assessor may employ
a competent surveyor to perform the duty, and
the expense of such survey will be added to
the value of the property on the County Du-
plicate"
Although, under the law, the Assessor is in
dependent of the opinions of the taxpayer, 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 satisfactory 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 in
equality. If property owner ir any assess
ment District in tie State, has reason to believe
that certain property in his neighborhood 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 proper assessment of the
property in question. If the property owners
will thus assist the Assessors in their work, q
fair and equal assessment may be secured, and
the State Board of Equalization will not only
be relieved from the performance of disagree
able duty, but the complaint and dissatisfac-
tion consequent upon its enforced action will be
avoided.
All property must be assessed in the name of
the person owning or controlling it on the 1st
day of September, 1870"