Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1881-04-28

are returned at on average value Of 500, In
Fairfield q. $68, in Georgetown at .$72, in
Horny at $82. apd in Lqureps as low as $37.
There is something wrong Somewhere. The
real valuo Of such stook is about the same
in every county of the State, Mules do not
vnry in prico like stocks in Wall street. They
have certain and pretty steady value An
average mule rarely sells below eighty five or
ninety dollars. Tho value il not changed by
county limos. and the mule that is worth
sixty two dollars in Charleston would be
worth fully as much in Abbeyille. In LauS
rens county, noted for fertile farms, prosper
GUS planters aid fihe stock, The average as.
sessed value of mules in 1870 was thirty.
seVoh dollnrsS No one who has ever visited
tho up country will believe that there are ton
mules in Laurens County that would be sold
at so ridieulously low a figure. AT n rem
sonables estimate the vnlue Of horses mules
and personal property in Laureas County;
upon which tho payment Of take 10 esadcd
by means of improper assossrnc nts, amounts to
S628,080. In some other counties tlio raots
are oven more surprising. In EdgeHeld, for
instance, tho average personal property Of
each Democratic voter Is about eighteen dol
lars, and tho average value Of tho mules is
not much higher, Cor it could hardly be cx-
pectcd that an eighteen dollar Democrat
would care to own o mule worth moro than
double his own taxable yaluo. Tho assessed
value Of all the personal property in TINT
county is Sll8.I40, but taking other arera-
gcs as currcct the payment Of taxes on horses
mules and personal property, to tho amount
Of S9l7 l49. is somehow escnped. In Abbe.
vile County the condition is not much bettor,
for upon the samo basis Of calculation The
payment OF taxes on property amounting to
Si3O, ,738 is there evaded. Chester and Aiken
Counties como nearer to making fair settle
ment with tho State than with other Counties.
In all Of them. however the assessments of
horses and mules, and other personal prop
erty aro below just and reasonable estimate
The returns aro often made with "a mcutal
reservation" 30 that the provisions OF The
law arc habitually violated and tho rightful
rcvenuo Of the State largely diminished. a
horse that costs one hundred dollars IN open
market is returned to the assessor ut forty
Eve. and watch that is bought from the
"
ten dollars, or not returned at all. ,s
South Carolina is not worse of, in the
returns of personal property for taxation,
than other States are. The complaint that
personal property escapes taxation is wide.
spread. In no State, under the most rigid
laws. can it be reached fully; and it never
will be reached until tho Tux assessor can
have access to the inner cons ciousness of the
taxpayer. 1t is not merely that property ia
nnderValued in the returns. A great part of
it, particularly in the cities, is not returned
at all. Nominal gifts are made. SO chilled
trusts are effcated. Fictitious liabilities arc
used as n set off. Securities arc sent out of
.hc State. This is the experience cvcrywher
and the tendency Of opinion is Undoubtedly
towards lcssening tho taxes on personal
property, The work Of human hands and the
result of labor and self denial, aud allowing
the burden to fall upon land which cannot
hide itself and ia not mans production.
Most economists hold that taxes on land, be-
coming part of the cost Of production OF
wealth Of every kind, difuse themselves
thrnnghont tho community. IL clearly is not
10 the interest Of any State TO continue a ays-
tenn which encourages dishonesty rs the only
available means of escaping what is regarded
as an unjust imposition. Tho snhiect is ono
Of great Importance. especially if there is to
be q Constitutional Convention in South
Carolina next year.