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

Comptroller General as relates to the
Late Action of the State Board Of
Equalization.
Whereas it appears from the report of
the Comptroller General and the tables
exhibited Herewith that the State Board
OF Equalization, at 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 fixed
by the Auditor and Board of Equaliza-
ton of said County under the Act of
March %, 1878; and whereas said action
of the State Board of Equalization has
10 operation until confirmed by the Leg
islature, but, if accepted, must remain
unchanged for the next FIVE years, when
the State Board of Equalization will have
its next meeting; therefore,
Resotrcd, That so much of the report
of the Comptroller General as relates to
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 $50 much of the Comptroller
Generals report as relates to the assess
ment of lands and the action of the State
Board of Equalization" beg leave to re-
port: That they have considered the
same as well as their limited time would
allow, but have not been able to give that
attention to the subject which its impor-
tance demands.
Your Committee find on the statute
book system of taxation essentially diff
ferent from that which existed in this
State from 1890 up to the reorganization
of the. State government under what is
known as the reconstruction Acts of Con-
gress in 1868. This system is new to our
people, who have not become accustomed
to its forms and operation. It 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 q good system, but it is
elaborate, complicated and cumbersome
too much 80 for small State not rich
in resources, like South Carolina. Your
Committee hope that at some future time,
not very. distant, commission may be
appointed to consider the subject of tax
alton as whole, which will have time to
work il the recess and revise and amend
or abolish the whole system, and report
the result of their labors for legislative
action; but it is 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 endeavoring to remedy
for the time the most pressing evils Of
the system.
The Bill of Rights, Article I, Section
S6, declares "that all property subject to
taxation shall be taxed in proportion to
its value"
The Constitution, Article II, Section
33, declares "that all taxes upon proper
ty, real or personal, shall be upon the
actual value of the property taxed, as the
same shall be ascertained by an assess
ment made for the purpose of laying
such taxi
1t also declares, in Article TX, Section
s, that the General Assembly shall pro-
vide by law for uniform and equal rate
Of assessment and taxation, and shall
prescribe such regulations as shall seem
a just valuation for taxation of all prop
erty, real, personal and possessory, ex-
cept mines, &C."
And in the same article, Section 6, it
is further declared that "the General
Assembly shall provide for the valuation
and assessment Of all lands and the i'm
provements thereon, prior to the assem-
bling of the General Assembly for 1870,
and thereafter on every fifth year."
The General Assembly has undertaken
to carry out these provisions in the man
ner following: They require the lands to
be assessed ar their true value, and then
the tax is laid by simply declaring a per
centum upon that assessment which will
produce the amount desired. 1t is then
apparent that the most important factor
in the process of taxation, that which
lies at the foundation of the whole struc-
ture, is the assessment of values. To
0SSOhPA'Sh taoO pun ROoC, tdC 4OiioWAHH
machinery is employed: An Auditor is
it is to assess the lands; County Board
of Equalization, whose duty it is to
equaliza the valuation of the several
parcels in the County; and then State
Board Of Equalization, who are required
"to equalize the valuation of real proper
ty among the several Counties of the
State" 1t is seen, ut glance, that the
power to fix the assessment is very inn
portant; that it~is, in fact, the power of
taxation, except the declaration of the
per centum. 1t is true, as stated by the
Comptroller General, that under this
system "the absolute valuation of the
property of the taxpayers is matter of
no consequence to them; but while the
absolute valuation is thus of little matter.
the relative assessment of property is of
the greatest consequence. Injustice is
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 ell-founded opinion that
tnere Is ln]uStlce IN tDe relatlve assess
inent" of the value of lands made for the
next taxes.
In 1874, the Legislature, by joint reso-
luton, provided for a re-assessment Of
the lands of the State. The assessment
was made by those who had little knowl-
edge of the subject, and little care about
it except to raise from taxation large
amount OF money. 1t is believed that
this assessment was grossly imperfect,
unequal and excessive.
The last Legislature attempted to cor
rect this grievance by the Act of March
22d, lS78-"to amend the law in relation
to the assessment and collection of taxes"
&c. Under this law, which was one year
in advance of the regular time for re-
assessment, the different counties, through
their Auditors and County Boards Of
Equalization, have made assessments.