The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1886-12-03

| oSAoSN' Tue W mole
State, the most reliable authority, which is
Mills, estimates the land surface at between
thirty and tbirty-one Thousand square miles,
equal to something over nineteen millions
OF acres. Comparing this with the return
for 1888, it will be seen that there are at
least 1000 900 acres which arc not taxed >
| Upon the property that 10 assessed, the
taxes are not 'tdtd upon tbe value Of the
property tdned, as. required by tho Con-
stitution; nor is the assessment thereupon
uniform and equal as therein prescribed.
We omit the table which appears in the
message, as the following synopsis of it,
covers all the important matter in it, tha,
would be of interest TO our readers.-Ep
TINES.
The column shows the average value of
lands per acre in the several Counties of
the State as assessed for taxation for the
fiscal year 1886, from which it appears
that the assessments vary from $79S per
acre in Charleston County to SO.93 per
acre in Horny County.
Tho second column exhibits comparison
between the actual value Of land in the
several Counties Gas ascertained by aver
aging the values Of the land that was sold)
and the value thereof US assessed for taxa
ton for tho same fiscal year, from which it
appears that the percentage, of valuation to
selling price varies from 107 per cent. in
Hampton County to 46 per cent in Green
Vile and Horny Counties, and As per cent
in Spartanburg County.
The third column shows the average
value of horses as assessed for taxation in
the several Counties for the same fiscal
year, from which it appears that the as
sessments vary from S77.53 in Hampton
county to $43.71 in Laurcns County.
1t is difficult to believe that the average
actual value Of horses in the State is as
small as is :hus indicate tcd-it is impossible
to believe that their average actual values
as is thus made to appear.
In addition to all of which so adequate
are the provisions of the law, tho payment
of the taxes that are laid for the support
Of the Government cannot be enforced.
The amount Of taxes unpaid upon personal
property actually assessed for taxation
caunot be ascertained. This amount is
represented by nulta Donna executions in
the Offices of the various County Treasur-
ers. The amount Of unpaid taxes upon
land assessed for taxation appears OH the
forfeited land records. Iu his repor, for
1885 to the Sinking Fund Commission, the
Secretary ofstate, says: My last annual
Report shows that the past fiscal year 1856,
was commenced with $50, ,292 acres of land
on the forfeited land records of this office,
valued for taxation at S2,503 ,231, and due
the State S313,S66. This being increased
by the forfeitures reported to this office from
October 81, 1884, to October 81, 1885,
amounting to 105 1884 acres, valued for tax
alton at 1876, 1868, and duo the State S53,-
$50, aggregating 961 ,626 acres, at val
uation of S2,S79 ,299, and due tho State
S367, ,616.' -,
Prem all Of which conclude that, OK
isting proviiions Of the Law, for the asscss-
mcnt Of property aud the collection of taxes,
are injuriously defective 10 three essential
particulars .c-
First. 'All property subject, to.taxation'
is not assessed. .. r.! O.. I'd ..s.r, 'EN'-
Second. "A uniform and equal rrate of
assessment and taxation is MOI laid :,
Third The payment Of the taxes cannot
pe entorcea's6, .;sSss...ss.. 4,s. s 81
| have thus endeavored to expose the
leading defects in the present system, in
order to concentrate your attention, and in
order to facilitate the effort that am sat
isfied you will make, to provide an adequate
remedy. 1t is an important and difficult
question, and is worthy of your ,patien. and
intelligent consideration. The attention of
the people has been directed to the necessi-
ty Of legislative action in this matter, and
they look forward with high expectancy to
the results Of your deliberations looking to
its solution; and entertain the belief that
their hopes for wise and wholesome enact
ments will be realized.
In my judgment, the FIRST and second
| defects above suggested can 10 u large
measure be remedied by judicious amend
meuts to Sections two hundred and fifty
three (253) and two hundred and fifty
four (254) of the General Statutes, which
prescribe the powers and duties, respective
ly, of Township Boards of Assessors and
County Boards of Equalization.
Section 253 should be amended SO as TO
enlarge the powers and Increase the rcspon:
sibiities with the Township Boards of
Assessors. These Boards, if composed of
persons of discretion, intelligence and in
tegr;ty, being acquainted with the rcsden Is
and familiar with the property of their re-
spectivc township can NOR, readily and ac-
curately determine the actual value Of the
property in the townships than can the
County Board or the County Auditor.
Every owner, ageut or other person,
whose duty it is to return property for tax
alton, should make the return iu person,
and should in person sign the oath requir-
ed to be made. The Auditor sh ould be
authorized to PROFOUND any inquiries that
would enable him to obtain full and honest
returns of all property, real and personal,
OF any description, that is subject to taxa
tion.