Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-25
Sonth Carolina 1aws.
THE TAX LAW.

THE TAX LAW.
AN ACT to reduce all acts and parts of acts pro-
! vding for the assessment and taxation of prop
! erty into one act, and to amend the same.
! BE it enacted by the Senate and House Of
Representatives Of the State Of South Caroli-
na now met and sitting in General Assembly
and by the authority of the same:
Sec. 60. The auditor, ut the time of making
! the assessments Of other real estate for taxa
: ton, shall enter into separate list pertinent
descriptions Of the real estate exempt from tax
alton by law, with the valuation thereof made
by himself, determined by the rules prescrib-
ed by law, and designating the owner Of each
several parcel Provided, If the name Of the
owner of any tract or lot shall be unknown,
the word unknown" shall be entered in the
column of names opposite said tract or lot.
Sec. 81. The Judges ofthe Circuit Court of
this State shall, on or before the first day of
July next, and every fifth year thereafter,
appoint three intelligent taxpayng citizens in
each OF the counties of their respective circuits,
who, with the county auditor, and county
treasurer, shall form a county board for the
equalization of the property of their respcc,
tive counties, with the exception Of the real
property in the city of Charleston, which shall
be cquaized by Il special board, as herein pro-
vidcd and such board shall organize by the
election Of a chairman, and any two Of them
shall constitute a quorom for the transaction
of business; and the county auditor shall be
the clerk thereof. Such board shall meet as
often as the chairman or a majority thereof
shall direct, 1T the auditors office in the sew
eral counties and the county auditor shall
lay before them the returns of the real proper
ty made by him, with the additions he shall
have made thereto and having each taken
an oath before some officer qualified to ad.
minister the same fairly and impartially to
equalize the value Of the real estate of such
county, according to the provisions Of this act,
shall Immediately proceed to equalizc. such
valuation, so that each tract shall be enter
cd on the tax list at its true value. They
shall hear all grievances, and any person
whose property has been assessed above its
true value, not only in assessments already
made, but in those hereafter to be made, who
can secure relief from said board, shall have
the right to appcai to the omptroller-general
of the State, to whom shall be forwarded all
the testimony relative TO such alleged griev-
anccs, and the said board shall receive COM
pcnsation for their services out of the county
treasury as the circuit judge shall direct, not
exceeding three dollars (s3) per diem for the
time actually employed therein; and for the
purpose of performing the duties herein re-
quired. shall observe the following rules:
lst. They shall raise the valuation of such
tracts and lots of real OF personal property as,
in their opinion, have been returned below
their true value, to such price or sum as they
may believe to be the true value thereof, and
due notice shall be given to the owners or
agents Of such property.
2. They shall reduce the valuation Of such
tracts and lots or personal property us, in
their opinion, have been returned above their
true value, as compared with the average val
uation Of the real property Of such county,
having due regard to the relative situation,
quality Of soil, improvement, natural and ar
tifcial advantages possessed by each tract or
lot of real properly.
Sd. They shall not reduce the aggregate
value Of the real and person property of the
county below the aggregate value thereof, as
returned by the county auditor, with the ad-
diton made thereto by the said auditor, as
hereinbefore required. The county auditor
shall keep an accurate journal or record Of
the proceedings and orders Of said board.
Sec. G2. There shall be special board for
the equalization of the real and personal prop
erty, moneys and credits in the city Of Charles
ton, to be composed ofthe county auditor and
six citizens Of said city, to be appointed by
the city council of said city, which board shall
meet annually at the auditors Office Of said
county on the first Monday in September, and
shall have power to equaize the value of the
real estate and personal property, moneys
and credits within said city, and shall be gov
erned by the rules, provisions and limitations
prescribed for the government Of annual
county boards for the equalization of real and
personal property, moneys and credits; but
said board shall not continue its sessions more
than two weeks in one year. The county au-
ditor shall add to or deduct from the value
of the real estate or personal property such
per centum in villages, towns, wards, blocks or
other districts as may be ordered by the board
of equalization of the city or county, as the
case may be, on the duplicate, distributing
the same pro rata to each owner, and shall
add to or deduct from the valuation Of the
real or personal property of individuals, COM
panies or corporations such sum or sums as
may be ordered by either of said boards.
Sec. 63. Each county auditor shall, on or
before the thrtieth Of September, one thous-
and eight hundred and seventy, and on the
same day in each year thereafter, make out
and transmit to the comptroller.general and
the county commissioners an abstract of the
real property of each district in his county, in
which he shall set forth:
1st. The number of acres, exclusive Of town
lots, returned by said auditor, with such ad-
ditions as shall have been made thereto.
I'd. The aggregate value of such real prop
erty, other than town lots, as returned by
said auditor, inclusive Of such additions as
shall have been made thereto, under the pro-
vision Of this act
Sd. The aggregate value of the real prop
erty in each town, city and village i'll his
county, us returned by said auditor as shall
have been made thereto.
Sec. 64 The State board of equalization
shall consist of one member from each Con-
eressional district of the State, all Of whom
Shall have the qualification of electors; and
the qualified electors of each Congressional
dristrict shall, at the general election in the
year one thousand eight hundred and seven
ty-four, and on the same day in every fourth
year thereafter, elect persons to serve as mem
bers of such board Of equalization, in accord.
ance with the provisions Of this section; and
the returns of the poll books and certificates
Of election shall be governed by the law regu-
lating the election of representatives to Con-
gress; and in case of vacancy in such office,
either by death, resignation or otherwise, the
Governor of the State shall have the power