The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1874-12-10

general ana urgent cOmplalIIt ilas ueeh 'i!'''
the valuations placed upon the property OF the
State have been, to large degree, capricious
and excessive. It has also been believed that
excessive valuations have been made in order
to conceal the real extent of the burden of
taxation. Without attempting to discuss the
motives which prompted those who enforced
the law. express the opinion that the Valua-
tions made previous to the present year have
been, to a great extent, unjust and oppressive.
Whatever the causes, the result has been that
property has borne valuation almost wholly
arbitrary when different localities or separate
pieces of similar property are compared, and
excessive in amount whea tested BY any rea-
sonable standard of value.
I see no reason to regard this injustice as q
legitimate result of our present tax system.
On the contrary, my most careful examination
convinces me that the system will work out
Just result if it can be placed in the hands OF
honest and competent officers. Undoubtedly
the machinery for making valuations is some
what complicated, if not intricate; but the
system will be seen, think, upon fair ex-
animation to be adapted in all its features to
guarding the rights of the taxpayer in respect
to assessments, whenever it is administered by
those who regard the interests of the taxpay..
ers. During the past year new assessment OF
real property, the fourth since 1868, has been
made. It is not yet possible for me to judge of
its correctness, but am assured by those who
have been familiar with the work during its
progress that it approaches very nearly. to the
true value of the property. 1 am further IN
formed that the aggregate valuation OF all the
property of the State under this assessment
will fall from thirty to forty millions of dollars
below the aggregate of the previous assessment.
/ have confidence that much has been done IN
this assessment to relieve the injustice of form
er assessments, but call your attention to the
subject as one of fundamental Importance to
the whole people. The people demand, and
they have right to demand, that property
shall be valued for taxation at its true money
value, as nearly as the imperfection OF the
human Judgment will permit. If the present
assessment does not reach this standard, then
it is our duty to adopt sach measures as will
remove the remaining defects. l shall co-ope-
rate with the General Assembly in any meas
ures calculated to attain the end contemplated
by our constitution and laws-a just valuation
for taxation of all property according to its
true money value.
In this connection [ may remark that so tar
as the working of our tax system depends upon
faithful officers appointed by the Governor, l
intend to see to it that no county shall have
any just cause of complaint. The appointment
of county auditors and treasurers now rests
with the Governor, subject to the confirmation
of the Senate I commend to your careful
consideration the question of making these
officers elective by the people of the several
counties. There are some arguments which
might be urged in favor of either mode of Sc
lection. The only test which should be applied
in determining the question is, which mode
will with most certainty secure good ofhcers
and faithful enforcement Of the laws? My
examination of the Act of the General Assem-
bly, of March II, 1874, commonly called the
sgTaxation and Assessment Act" leads me to
recommend that full revision Of that act be
made by some appropriate means by the Cen
eral Assembly at this session, in conjunction
with the Comptroller General, in order to re-
move inconsistencies and supply defects now
apparent in the law. 1 further recommend
that the work of equalizing railroad property
be given TO the State board of equalization,
provided for by Section 81 of the Taxation
and Assessment Act" / see no reasons tor
placing this power in the hands of board
composed wholly of State officers, as at pres
ent on the contrary, [ see many reason for
giving to the property of our railroad compa-
nies all the protection afforded to other prop
crty.
Having secured just valuation for taxation
of the property of the State, our next duty
will be to determine the rate per cent. of tax
alton necessary to support the government
Upon this point the iphexible rule should be
applied of limiting the amount of taxes to the
actual requirements of good government. 1t
should especially be remembered that the peo-
pie of this State are not now able to contribute
one dollar of taxes beyond what the most rigid
economy will warrant. Probably there will be
very little dispute upon this general PROPOSE
ton. The work and difficulty will consist in
applying it. I deem it my duty, therefore, to
proceed to point out the specific measures
which will, in my Judgment tend to bring us
nearer to a correct ruo of public expenditure
The General Assembly at the last regular ses-
sion of 1874 adopted the plan OF makag
a specific levy of taxes for each object of pub
lie expenditure. I most earnestly urge that
this plan be observed in the future. Its ad-
vantages are manifest and obvious. If the
legislative branch is to have control of the
public funds, no measure is so important to
that end as the making of specific levies.
Assuming that the plan of specific levies will
be continued, proceed to indicate certain rad
ical changes in the expenditure of public funds,
which are demanded by due regard for hon
yesty and economy. Under this head do not
hesitate to characterize the whole system of
contingent funds which has recently sprung up,
as wrong in principle and mischieveus and de-
moralizng in effect During the past six years
there has been appropriated and paid for con-
tingent funds the astounding sum of s376, ,S32.
1 venture the opinion that the State would have
received equal benefit from one-fifth of that
sum, if expended with economy upon proper
objects. In practice, contingent fund is q
sum of money which public officer is allowed
to draw and expend without the usual account
ability Some governments deem it necessary
TO entrust certain officers with fund common
ly called the ''secret service" fund, which may
be expended for objects which might be de-
feated by publicity. I confess l am wholly
unable to imagine any such objects in South
Carolina. I think the people of this State
should be able to trace every dollar of the pub
lie funds to the precise object on which it is
expended. This cannot be done under our
present system of contingent funds: I recon-
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