The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1873-12-14
COLUMBIAN IS. C.,
Sunday Morning, December IA. 1878.
What Use for n state Heard OF Equa,i
xatIont

OuoeE tuo Iov466O btAtuteS Oh tniS
State it is provided that there shall be
AN annual County Board for the equali.
zation OF the reul and personal property,
moneys and credits in each County, ex-
elusive Of the city OF Charleston. 1t is
composed of the County Commissioners.
County Auditors and County Treasurers.
Its duty is to hear complaints and con-
slider the valuations, OF the different
classes OF property reported TO them by
the County Auditors, and TO add to or
reduoe them, within certain prescribed
limits, and us they may deem just. For
the city Of Charleston there is special
Board, composed Of the County Auditor
and six citizens, with like, powers and
duties. There is also Stuse Board of
Equalization, consisting OF the Comp
trol!er-Gensral, State Treasurer. Score
tary OF State and Attorney General, to
which is assigned the special task of
.eQualizing the value of the property of
railroad Companies. These several
Boards are important aud charged with
important functions. There Is still an
4other Board, somewhat differently con.
Bsituted. with general powers OF revision
of the valuation of real property in the
Counties. towns. cities and villages of
the State. It is made to consist of one
member from each Congressional Dis
'srict OF the State, to bo elected By its
j, qualified voters, OF an election to be
. held in 1873. and every ftth year there
after. according to the law regulating
tho election OF Representatives to Con-
gress. In case Of vacancy by death,
resignation or otherwise. the Governor
has hepower to all it. The Governor.
Secretary OF State and Comptroller.
s13eheral are er.obicio mombers of this
Roard, The duties Of this Board are to
meet at COIN mbia on or before the 5th
OF Oosaber, 1873. and on the same day
everyshfth 'iyear following. to equalize
tho valuation Of real property of the
State. They are to take an oath or
affirmation to perform this duty to the
best d. their knowledge and ability.
They are to be put in possession by the
Auditor OF the State (1ow Comptroilsf)
of the abstracts Of real property trans
mitted to him by the County Auditors,
and, with this information before them,
to proceed, under certain rules, to re-
wise, them. aud make the final yalua.
tons.
This State Board of Equalization, in
the elements whi,h constitute it, and in
its powers and duties, is capable of
doing a ssal service to the people. It
is tosit In judgment upon the assess
ments, valuations aud Recommendations
OF the subordinate County and City
Boards. We fear, however. that the
good intentions of the law which pro-
vides for it have not been practically
carried ont. We have heard nothing Of
an election to this Office in the Congress
sional Districts OF the State. The
Board. 80 far az We know, did not meet
on the 9th day Of October. A friend of
ours. residing in a neighboring County,
upon receiving summons from the
Comptroller G Generals. Office to attend
as q member OF this Board, in Colum-
bia. last Wednesday,. came over in obe-
dienco to It. Not having been elected
to the Office, thelpresum mption is that he
was appointed to it. But the power of
appointment is only to be exercised in
case Of death or resignation. The time,
too, was different from that designated
in the Act. Our friend came, however,
but when he met the Board. found pre-.
sent only the Governor, Comptroller
Hogo, Secretary Of State, and another
person. presumably appointed like him
self. There were no members present,
elected under the laws, to which we
have referred. These irregularities
were fit prelude to the action taken.
The oath was not administered, and
the rel rts Of the County Auditors not
fully or properly examined in detail.
10 do this intelligcntly, would have
required at least one days careful