The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1879-01-09
.Anilegaon alntellia
The Assessment Laws.

Comptroller General as relates TO the
Late Action of the State Board OF
Equalization.
Whereas it appears from Tie report of
the Comptroller General and the tables
exhibited Herewith that tn State Board
OF Equalization, ut its meeting in October
last, recommended that the real estate Of
Abbeville County not in Incorporated
cities, towns and villages should be as.
sessed thirty per cent, and the real estate
of said County in Incorporated cities,
towns and villages should be assessed
twelve per cent. higher than was ,xed
by the Auditor and Board of Equaliza-
ton of said County under the Act Of
March %, 1873; and whereas said action
Of TIC State Board Of Equalization has.
no Operation until confirmed by the Leg
islature, but, if accepted, must remain
unchanged for the next five years, when
the State Board of Equalization " i'll have
its next meeting; theref.rc,
Rcsofccd, That so mach of the report
of the Comptroller General as relates Co
the late action Of the State Board Of
Equalization be referred to special
Committee Of one from each County IN
the State to consider and report thereon.
The special Committee to whom was
referred so much of the COMPTROLLER
Generals report as relates To the asses
ment OF lands and the action Of the State
Board of Equalization" beg leave To re-.
port: That they have considered the
same as we'll as th,ir limited time would
allow, but have not been nble to give that
attention to the subject which its impor-
tancc demands.
Your Committee find on the statute
book Il system of taxation essentially diff.
fcrcnt rom that which existed i'm this
State from 1880 up TO the reorganization
of the. State government under what is
known rs the reconstruction 4 cts Of Con.
gress in 1868. This system is new TO our
people, who have not become accustomed
to It's forms and operation. 1t was i'm.
ported into this State, for the most part.
from the State Of Ohio. one of the largest
and richest States of the Union. 1t Is in
some respects good system, but it is
elaborate, complicated and cumbersome
too much 10 for n small State not rich
IN resources, like South Carolina. Your
Committee hope that ut some future time,
not very distant, q commission may be
appointed to consider the subject OF tax
ntion rs u whole, which will have time TO
work in the recess and revise and amend
or abolish the whole system, and report
the result ot .hcir labors for legislative
action; but it is Il subject too large and
complicated for intelligent action during
the short and busy period of one session
of the Legislature, and therefore your
Committee have not undertaken to re-
commend any such radical change of the
law, but have addressed themselves only
to the work Of cndehvoring to remedy
for the time the most pressing evils OF
the system.
The Bill of Rights, Article /, Section
36, declares that all property subject to
taxation shall be taxed in proportion to
its value"
The Constitution, Article IT, Section
33, declares "that NIL taxes upon proper.
iy, re' or personal, shall be upon the
actual Wlne OF the properly taxed, so Tic
same shall to ascvr;;iiiieii ty iii assess
ment made for tho purpose OF laying
such tax"
il also declares, in Article IX. Section
). that the General Assembly shall pro.
'ldc by law for n uniform and equal rate
'f assessment and taxation, and shnIl |
prescribe such regulations Us shall seem |
just valuation Tor taxation of all prom
'rty, real, personal aad possessory, cx-
,ept mines, &C."
And in tie snme article, Section G. it
9 further declared that "the General
shall provide for the valuation
md assessment Of all lands ard the i'm. |
orovements thereon, prior to the assem- |
oling, of the General Assembly for 1870,
and thereafter on erery ffth year."
Ihe General Assembly has undertaken |
o carry out these provisions in the man
ner following: They quire the lands to !
De assessed at their true value, and then
;he tnx is laid by simply declaring per
'e"tum upon that assessment which will !
prodrre the amount desired. It is then |
apparent that the most important fnctor
IN the process OF taxation, that which |
lies at the foundation OF the whole struc-
ture, IS the assessment of values. To
accomplish that purpose, the following
is employed An Auditor is
for each County whose duty
1t is to assess the lands; County Bonrd
OF Equalization. whose duty It In to
equGize the valuation of the severnl
parcels In the County; and then Suite
Beard ct E.qna!izaiion, who are required
TO equaiize the valuation Of real proper
ty among the several Counties of the
stale. 1t Is seen, vt q glance, that the
power tn iix the assessment is very im.
portant; TINT it=is, in fact, the power of
taxation, except the declaration of the
per centum. Il IS true, as stated by the
Comptroller General, that under this
system "the absolute valuation of the
property OF tile taxpayers is q matter of
no consequence to them; but while the
absolute valuation is thus o. little matter.
the relative assessment of property is Of
the greatest consequence. Injustice ia
done, demanding prompt reparation,
when the property of an individual is
valued higher than similar property of
his fellow taxpayer" 1t is precisely this
that is complained of: there exists a
general and we'll. founded opinion that
.Eere IL injustice In tho s'rciatiye as.ess.
nent" t,f the value of hnds made for the
next taxes. Z: a Gcss,
In 1874, the Legislature, by joint reso-
luton, provided for re-assessment of
the lands of the State. The assessment
was made by thosa who had little kuowi.
edge CT the subject, and little care about
1t except to raise from taxation - large
nmnnnt of money. Il is believed .ha:
TINS assessment was grossly imperfect,
unequal and excessive.
The last Legislature attempted to cor
rect this grievance by the Act of March
I'D, l878-"to amend the law in relation
to the assessment ard collection oftaxes."
&c. Under this law, which was one wear
IN advance of the regular time for a re-
assessment. the different counties. through
their Auditors and County boards nf
Equalization, have made assessments.
Most Of these assessments we're below
the assessment ofs1874, which had been
n frs tt,fx r. -