The times and democrat. [volume] (Orangeburg, S.C.) 1881-current, 1886-12-23
AFTER THE TAX DODGERS.
A BILL TO PROVIDE FOR THE EQU-
ALIzATlON OF TAXES.

Property to be Assessed by Three Intelli-
gent and Discreet Persons''-A Measure
which Promises Good Return to the
State.
COLUMBIA, December 1S.-One of the
most important measures introduced
in the House this session is the bill,
which received its second reading this
morning, to amend Sections 253 and 254
of the General Statutes, relating to
townshipand county boards of equaliza-
tion. The bill W;ls framed by sub
committee Of the ways and means COM
mittee, consisting Of Messrs. Hyde,
Tindal and Moses. in response to Il re-
quest of the Farmers Association, and
will, it is said, restore 4 considerable
quantity of land to the tax books. The
| bill provides that the county auditors
in the several counties in the State
shall be required, before the time fixed
for the assessment Of property for the
purpose of taxation, to appoint in and
for each township or tax district OF
| their respective counties three intel
| ligent and discreet persons, who are to
assess the value Of property in their
township or tux district for the pur-
pose OF taxation.
AS SOON us organized the county
auditor shall lay before the several
| boards Of ;lSSessOrS the returns which
have been received from their rcspec-
tive townships. and the said boards
shall proceed to examine the same. 1t
shall be their duty to ascertain the
names OF all persons in their township
or tax district who have failed to make
their returns or who have not made
full returns, and to report the names of
such persons to the county auditor.
They Shall endcavor to discover all
lands which are not upon the tax books,
taking a description of the same and
its location.
The boards have the authority in the
year fixed 10y law for the valuation of
property to raise or reduce the value OF
real and personal property returned.
| In the years other than the year fixed by
law for the assessment Of real property
these boards shall take cQgnizance only
of personal property, and shall not
alter the valuation OF real property as
established for five years; they shall
examine the returns Of personal pro-
perty, and shall raise or reduce the
value Of any item which, in their opin-
ion, is returned ut less or more than its
true value And in all cases where
they know of their personal knowledge
that a party has not made afull return
Of his personal property they will add
the same to the return, but IN all cases
where any increase has been made in
the amount or valuation Of property,
real or personal, it shall be the duty Of
the chairman Of the board to at once
notify the party making the returns of s
said increase, with the. information
that the county board will meet Oh the
second Tuesday in March for the pur-
pose Of hearing grievances.
The cllairmGn Of these township
boards constitute the county board of
;lsscSsorS, who shall meet on the
second Tuesday in March oI each year,
at the o.l;c@ vi The county auditor Tor
the purpose Of hearing grievances
against the action Of the township
assessors. In the year in which real
estate is asscsscd they shall consider
ill complaints Of Uyer-ralllatIon by the
| township aSScSSOrS, and II they are con-
vinced that any tract, lot or parcel OF
! land has been assessed 1T more .h;ln It's
actual value, Or 1T more Than It's rcl;t-
| tive valUr is compared with other
| laniS in the ueiyhLorhOod, they shall
reduce the saline 70 what they believe
to be its just valuation. But.any party
failing TO appeal to this board at the
proper tine Shall have no other redress;
and the board shall not be called to-
gcther alter adjournment for the pur-
pose OF hearing grievances. Any per-
son whose property has been or may be
;lSsesscd above It's true value, who can
not secure relief from said board, Shall
have The right TO appeal to the comp
! trOller general.