The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1874-01-20
COLUMBIA, s. G.
Tuesday Morning. January 20, 1874.
About Assessments

Complaint is made all over the State
.0f increase in the assessments OF pro.
eerty for taxation. This was the griev-
:ance particularly complained OF in Ma
zion. It 10 charged that the valuation
OF large proportion OF the real estate
in that County was unreasonable, arbi-
trasy, and in violation of the letter of
the law which regulates the duties OF
che County Board Of Equalization. In
Newberry, as we learn from the Herald,
men who had prepared to pay their
taxes according to the levy OF the Legis-
Iaturs, high as it is, were astounded to
lnd that their assessments, rendered in
on oath, have, in very many cases, been
doubled by the board. The amounts
which they had carefully boarded from
their scanty earnings with which to pay
this tribute. they find, to their conster-
nation, only half enough. Ruin stares
them in the face, and they oall an1iously
for some. mode OF escape from it. At
the public meeting in Columbia, week
ago, the Court House ring with the
same sad stories of monstrous c1aotion.
Itwas stated that the present assessm ent
IN numerous cases was as much as ten
times the value OF the property and
twice the amount fixed upon last year
by the present administration. It was
part Of the action of the meeting to ap-
point q committee to wait upon the Co.
vernon to bring this matter Of excessive
assessments pointedly to his notice, and
to ask him to have a fair valuation
made. The Governor. in reply, stated
that it was not within his functions to
90 60, and referred the committee to
the Comptroller General, who had issued
circular upon the subject. This cir
oular was printed in our columns last
. Saturday, and is now in possession of
NShe country.
The amount OF it is, that there is q
presumption that the assessments rem
-dered in to the Comptroller's o(fioo are
correct. The abstracts OF real and per-
. sonal property in the several Counties,
/. it says. have been equalized by the
, County Boards OF Equalization, and the
assessments thus made have been con-
-6rmed by the State Board OF Equaliza-
tion. Being thus assumed to be aocu-
gate and fair, the Comptroller seems q
little pnt out by ''the frequent and
seemingly hurried petitions" which
come to him for abatement of assess.
ments. He accordingly issues instruc-
tions in the mode of forwarding appli-
<cations, which must be complied with,
or they will not receive notice at his
hands. The first is one that cannot be
compiled with by persons in distress
'"No petition will be received until the
tax is paid in full to the County Trea-
surer." How can the taxpayer, who
6nds his tax double the amount which
he had right to expect. and which is
all that he has been able to provide,
comply with this part OF the instruc.
tione2 It is plainly impossible for him
to do it. And if he could, he we'll
might question the good sense OF pay
ing an amount that he knows to be exor-
to demonstrate that fact to the Comp
troller's satisfaction. and to secure the
abatement desired. He knows that the
Constitution Of Sonth Carolina requires
that call property subject to taxation
shall be tared in proportion to its vaiue, {"
and he knows that it is made the bust
ness of the General Assembly TO "pre.
scribe such regulations as shall secure a
just ualuation OF all property, real and
personal" sc. He knows this to be
the fundamental law, and he claims
his rights under it. At the Same time,
ho knows the value of his property to
DO what he can get for it in the market,
aud no more. Now, when assessments
amount to more-double in many cases
than he can get for his property, he
knows that he is unfairly dealt with.
and that tho Stste is imposing upon
him. AMI he must necessarily regard
the Comptrollor's instructions to pay up