The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1886-06-02
Assessment of Property.

One of the most difficult subjects
ever met with by the people OF this
and other States, is and has been the
proper management of the free school
system, so as best to promote the
cause of general education at the
least expense to the tax payers. The
ahlest minds have devoted much at
tention to it, have discussed it in
various ways and yet we are still IN
the dark ways Of doubt and expert
ment.
Another and equally difficult prob
lem of the highest interest to the
tax payers of the State is the assess.
ment of real and personal property
for taxation. Before the war all our
taxes we're raised on land and slaves,
the negro property bearing the chief
burden. Horses, mules, money and
all kinds Of personal property were
not taxed. Even lands were taxed
so low as to be inconsiderable to the
owners. South Carolina then had the
cheapest government of any State in
the Union and one especially favor
able to non-slave owners.
Since emancipation and the con-
ferring the rights of citizenship on
the negroes not only have the ex-
penses of the government been large
ly increased, but the property on
which taxes are levied has been re-
duced and they are now imposed on
lands and personally of all kinds. A
new system Of taxation has been
adopted and all property is taxed as
valued by the owners and equalized
by the State and County Boards.
This makes the equalization in value
of all property in the counties and as
between counties Of the highest i'm
portance. It is however matter Of
great difficulty to adjust values all
over the State. The law as it stands
is not defective if properly carried
out, but the difficulty lies in admin
istering it both between citizens OF
the same and of different counties.
Men return mules, some at one
price and some at another, and so
with land and other property. The
effort in returning property IN the
same county is to rate it not so much
bv it's actual value as by its relative
value to other like property. In this
way a kind of standard is fixed in
each county, but none as between
the different counties. Errors in val
uation in the same county are ex-
pected to be corrected by the Town
ship and County Boards of Equallza-
ton and errors as between valua-
tions in different counties are sub
mitted to the State Board for eqnall-
cation. AS neither Of these boards
know or can know the value OF each
mans property, except in isolated
cases, they are powerless to remedy
the errors or to equalize property for
taxation, which is necessary for fair
ness and justice.
We can all agree that it is Of little
consequence how high property IS
valued, if its value be proportionate
all over the State, for if the property
Of the State stood at three hundred
instead Of one hundred and fifty mil
lions of dollars the rate per centum
to raise the present tax would be re-
duced one-half, and if all property
could be valued equally no one would
be injured. How this equalization
can be effected is the difficulty.
The Farmers Convention had this
matter before it and made recon-
mendation that the Legislature so
amend the present tax laws as to Sc
cure q fuller and more equal return
OF the property in the State for tax
alton, a more correct valuation Of the
same and such an equalization Of the
valuation of real and personal prop
erty as will fix the assessed value
and the selling price throughout the
State upon an equal basis, and throw
on each county only its just proper
ton of taxes.
The resolution is a good one anl
one all will agree with; but how can
it be carried out2 The law as it
now reads proposes to effect the
same end. but does it? To point
+ a., o,.;l ,,,ivarsa11C admitted is