Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1873-08-29
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The following is the report of the
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nit the following report:
We have examined all the complaints
presented to the County Commissioners
and carefully examined the ease Of each
individual applicant. \ very large
number OF the claims are Of Il general
character, and set forth no particular
reason for Il revision of the assessment.
We have, however. waived requirements
of law that the Commissioners might
properly insist upon, and each petition
er has had his claim determined from
the evidence before us, obtained from
such records and information as could
be had by diligent inquiry.
There are eighty-Scven complaints or
excessive taxation, Of which number
thirty appear to BE- we'll "ruundcti.-
Fitty-four do not in our opinion have
reasonable cause, and upon three, fur
Their information is necessary to deter
mine.
These complaints DO not comprise any
from the city Of Wilmington. I"ir
committee have not had time to give
that attention to- the petitioners from
the city that they desire, and ask fur
Their time in the matter.
We file herewith the names Of the
persons, and the sums TO be rCmittcd rs
determined by Us to be just and equita-
BILE In each of these eases it appeared
that the township boards had increased
the valuation without corresponding
increase of lands or betterments. The
Commissioners presumed that the town
ship boards valued the property i'll the
township in which they were sitting, in
a uniform manner, and this excessive
increase in the cases in which we re-
commend that a portion of the tax be
RENTED, has been OccasiOned either by
the person giving in the tax too high,
as compared with others in the town
ship, or 4 want of proper care on the
part of the township board to so adjust
the values of separate properties. that
the burden of taxation shall fall on all
alike. 1t is not the sole duty ofa town
ship board to satisfy the property own
ers with the valuation; not only the
| law, but their duty as upright men, re-
| quires them to go much further. If the
valuation of A is for only One-fourth OF
the value required by law, and the val
uation of 3 onc-half, both are satisfied
and willing to approve the assessment
| of Board endorsing such inequality OF
| valuation. The duty of township boards
under the law is, however, plain. Each
and every piece of property must be
valued ut its full value in cash 1T 4 vol
untary sale. The estimated value by
| the owner the board is not bound t.
| accept. If this had been the rule, and
the boards Of all the townships composed
| of men who think and determine alike
as to the value Of property, the Commits
| sioners would seldom be called upon Il
| revise the lists of township boards. Tic
constitution Of the State, and Legislative
/ Cnactmcnts, have provided, however,
against any WIDE difference OF OPINION
! a. to the value of property by the as
+; SCISSORS in the several townships, giving
Il rcvisory power 70 the Commissioners.
/ to sec that ;ls to the value OF lands q
shall thc tax be levic,i, and Intelligent
men can see the necessity fn: such pro-
! visions, of law
/ The average v:ii3ie of land, per acre
"a revised J., thc Cnmni -ioar"S are a.
inii"NS: iiarnc,t, II -, 10 Ky Point
81 81; Cape Fear, 81 a; Grant, 81 81
/ Holden, S3 -: Ma>onboro. - 50; Lin
coin. - 81: Caswcll, - 20; Federal
Point, - -; Union, - 81; Columbia
| - 81; Holly, - "a. The assessor, IN
! Columbia returned the average valu,
of lands ut 90 cents per acre. while tho
assessors in Hanett averaged the value
ut So - per acre. 1t Is plain that there
was, IN this case. 4 wide difference %
! opinion between the township boards o
Harnctt and Columbia Is to the value
of property. The Commissioners very
properiv revised this great inequality
and proceeded in the same manner t,
make unifo N the assessments that III
townships should, as near Is possible
be burlencd alike. In the case Whicl
we have recommended no action tho
valuation docs not appear to have been
changed from last year, and the only
increase is by the Commissioners il
their revision and equalization Of a.
ses>ments. No reasonable taNpayci
should feel a@riCVcd i'll paying equally
aS to the value of his property, viii
individuals in all other townships.
The rate paid on each 800 for coun
tv purposes is less this year than il
| 1872, being 80 p: cents, against II ,;
cents levied in that year. The Stat,
tax has been increased from 3Si cent:
on each 500 i'll 1872 To IDi cents il
| 1873. While for county purposes tn,
commissioners levied 4 less tax than il
1872. The General Assembly by levy
ing 4 tax of oo8 cents increased tn,
total tax - on each one thousand dol
| lars worth OF property There l. alSC
complaint madc"t' the - cents addition
al poll tax. Over this the Commissions
cr~ had no control. Section 81. chap
ter 80 acts Of lS72-'73, provides thai
in addition to the State and county
capitation, taxes appropriated by III,
Constitution. the shall lie levied ant
collected - cents on every poll, in ad
dition to the taxes in the revenue law
for the maintaimance of public schools
The amount OF taxes levied in all Tho
townships outside of the city of vii
mington for 1873 is, for State, ST.. 22233
For county purposes, $500. In 1877
the farm products in the same town
ships was S634, 0S3. After deductinm tho
cost of all labor including board of tn,
same which amounted to S179,092. i
would leave sum sufficiently respect
able to appear that after deductin@ tn,
expenses OF living of the owners o
| these farms 4 tax Of sd 900 wOylJ MOI