Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1882-05-25
THE ASSESSMENT OF PROPERTY.

l.
lar to county auditors instructing them as to
their duties in the assessment of property,
under Act of the Assembly approved Febru-
ary 9th, 1892 BY this act the poll tax applies
only to persons between the ages of 81 and
so years. Taxes are made the unquestionable
first lien. All property returned delinquent
will be first offered for lease, and three intel
ligent and discreet freeholders in each town.
ship of county are to be appointed town.
ship board of assessors to assess the value
Of such property and report to the auditor,
putting their valuation ut the usual letting
price on the usual terms of similar lands in
their township at sales for partition under
order of court If dissatisfied with their as
sessment the owners have the right to appeal
to the county board of equalization. There
has been no change in the method of assessing
personal property.
The portions of the circular which affect the
tax payer, are embraced in the following par
agraphs:
s'Reassessment of real property is required
to be made in 1882 and every fourth year
thereafter at the same time that the assess
ment of personal property is made.
''Section 153 provides that the poll tax ap-
plies only to all male citizens between the
ages of twenty-one and fifty years.
'Sections 155 and 156 make taxes the rn-
questionable first lien.
''Section 267 alters the old law, by requiring
all property returned delinquent to be first
offered for lease, and in the following Sections
the word letting is substituted for selling.
"BefOre the time of assessment auditors
| rbo11 nt tbroo infp1lironf ond discreet
freeholders in each township of his county
and if there are no townships established, then
in each tax diStrict-said tax districts to be
laid off by the auditor
''The persons so appointed meet at some
convenient place within their respective coun
ties, take constitutional oath of office, elect
a chairman and then become township board
of assessors. Before this board the auditor lays
a description of each piece of real estate with
in it's township or tax district they without
delay assess it's value and assert it's value tC
the auditor They shall put their valuations
at the usual selling price on the usual terms
of similar lands in their township at sales fol
partition under order Of Court, and if there i!
no selling price then at what is honestly be-
lieved could be obtained at such sale.
J 'Any person dissatisfied with the assessment
of said Board may appeal to the county boarC
of Equalization.
''The Charmen of the township boards Of
Equalization shall together constitute tht
county boards of equalization for their coun
ties The members of the township boards
receive no pay, but shall be exempt from roat
and jury duty. The pay of county boards re
mains unchanged, and its duties are those
now established by law (see abstract of taa
laws). The auditor lays before it the assess
ments made by the several township boards
and it proceeds to equaliZe the same, so thai
each tract be entered at it's true value II
money, as above defined. The organization
duties of the special board for the city o.
Charleston remain unchanged, and the Audi
tor lays before it the assessments for tax dis
tricts within it's Jurisdiction.
''The law and mode of assessments OF per
sonal property remain unchanged"
In the Assembly on the 22nd, a report OF tht
committee on foreign correspondence was read
It antagonizes fraternal oyertures on the ole
line A vigorous attack is being made on j
by the friends of fraternity and the debate vii
last several days.