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

thirty and thirty-onc thousand square miles,
equal to something over nineteen mjliun,
OF acres. Comparing this with tic return
for 1883, it will be seen that there are AT
least 1000 900 acres which arc not taxed
Upon the property that i'd assessed, the
taxes are not 'ioH upon the Uaiuc Of tic
property tarcl,' as required by thc Con
stitution; nor is the assessment thcrcupon
uniform 0md cquuf 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, that
would be of interest TO our readers.-Ep.
TINES.
The column shows the average value ct
lands per acre in the several Counties OF
the State rs assessed for taxation for the
fiscal year 1SS5-SG, from which it appears
that the assessments vary from S7.9S per
acre in Charleston County to SO.93 per
acre in Horny County.
The second column exhibits a comparison
between the actual value OF land in the
several Counties Gas asccrtaincd by aver
aging the values of the land that was sold }
aud the value thereof as assessed for taxa
ton for the same fiscal year, from which it
appears that the percentage Of valuation to
selling price varies from l07 per cent. in
Hampton County to 4G per cent in Green =
vile and llorry Counties, and l5 per can't
in Spartanburg County.
The third column shows tic average
value Of horses as assessed Tor taxation in
the several Counties for the same fiscal
,phi
sessments vary from S77.53 in Hampton
county to S43.7l in Laurrns County.
1t is difficult to believe that the avorago
actual value Of horses in the State is e,
small as is thus indcatcd-it is impu,sibir
to believe that their average 'ac uai' values
as is thus made to appear.
In addition to all of which So adequate
are the provisions Of the law, the 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
canno: be asccrtained. This amount is
represented by nuliu Joano executions in
the offices Of the various County Trcasur-
crs. The amount Of unpaid taxes upon
land assessed for taxation appears Oh TN.
forfeited land records. In his rrpcrl for
1855 to the Sinking Fund Commission. thr
Secretary Of ) tate says: My last annual
Report shows that the past iiscrl year 1885,
was commenced with S5G,-9Z acres OF ,uYri
ON the forfeited land records OF this office.
valued for taxation at s. ,503,2 and due
the State S3l3,SG6. This being increased
b. the foriciturcs reported To this "iir" iror.
October 81, 1854, to October 81, 1850,
amounting to 1O5, ,334 acres, valued Tor tax
ation at 1915 ,9G9, and due the State SOB :
$50, aegregating 9Gl ,G2G acres, at a val
uation Of S2,S79,290, and due the STATE
S3G7 GIG
From all of which conclude that cx-
isting provisions Of the law, for the aS:c.>-
mcnt Of property and the collection Of taxes
are iniurously defective in three essential
particulars
First. 'All property subject to taxation
is not assessed.
Second. "a uniform and equal rate Of
assC ssmcnt and taxation is no; laid.
Third. The payment OF the taxes can"o'
be enforced.
have thus cndeavorcd to expose thr
leading defects in the present sysi,:" il.
order to concentrate your attCnt:nM, and in
order to facilitate the cfiDrt, thu: / am sat
isGcd you will make, to provide an adequate
remedy 1t Is an important and difficult
question, md is worthy your pation. au .,
intelligent consideration. The attention o.
the people has been directed to the mrcrs>j-
ty of legislative action in this matter. unl
they look forward with high cXpcctan"; l.
the results Of your deliberations looking to
its solution; and entertain the Io!icl iE,:
their hopes for wise and wholesome enact
mcnts will be realized
In my judgment, the first aod sccoud
defects above suggested can in lar
measure be rcmcdicd by iudicious amend.
meats to Sections two hundred ana ;i.Iy-
three (253) and two hunIcr'i "ul G.1y-
four (2J4) of the General Siat"tcS, ~hicl
prc> crIbc the powers and duties, respective
ly. Of Township Boards Of \>sye,oi. aul
Comfy Boards Of Equalization.
Section 253 should be amended So "a, t..
enlarge the powers and incrcI>" tir re-, prH.
sibiliicS with the Township Eo..i, 81.
Assessors These Boards. if con,' u>'i o.,
PERSONS Of discretion. intelligence and H..
tcgr:ty. being acquainted with the r,>..'"i, s
aud iatuiiar with the property o! Ihcir g.
Spcctivc township can NOR rcad:tv an'i a..
curItciy determine the actuql va.us o.. g..
property in the townships :han can a..
County Board or the County Auditor.
Every owner, agent or other r"r.nH.
hose duty it is To return property Gr tax
alton, should make the return IL per, ,,.
and should in person SIN the .Hrh r.Iuir.