The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1886-11-24
counties (as asccrtaincd by averaging the

| ~
! tics and Is per cent. in Spartanburg County.
The third column shows the average value
Of horses as assessed for taxation In the sew
eral Counties for the same fiscal year,
from which 1t appears that the assessments
vary from s77.53 in Hampton County TO S3.7l
! in IInurcns County.
H. Is difficult to believe that the average
actual" value Of horses In the State Is rs
small as thus indicated-it Is impossible 10
believe that their average "actuar values Va
ry as is thus made to appear.
| 1t will be conceded That vast amount OF
property, both real and personal, that has not
been exempted from taxation by law, has not
hitherto contributed It's share to the eHRense
of its protection" The amount of personal
property that has csraped taxation, In the
shape of "mOncys, credits, Investments III
bonds, stocks, joint stock com lpanies, or other
WISE" has not been aSccrtained. The Camp
trollcr General, in his report for 1872 says
t,rhc valuation upon our books falls very
far short OF representing the actual value OF
property in the State, and | seriously doubt
| whether it represents more than twO-thirdS OF
that value. This is due TO the undervalu luation
OF the property represented. dna TO Me rtSI
amounts Utdt ncrcr reach ttc tn1 books at dN. In
| the single matter of lands this deficit will run
State vast tracts arc either vacant, or their
owners never return them, ana the Statc
loses It's revenue. have made every effort To
find out the area OF each county in the State,
/ in order that, by comparing the amount OF
land returned, the loss might be located. Un-
fortunately, however. have been unable TO
!
are concerned Taking the, whole
State. the most reliable authority, which is
Mills, estimates the land surface at between
thirty and thirty-onc thousand square miles,
equal to SoISsthing over nineteen millions OF
acres Comparing this with the return for
lSs3, it will be. seen that there are at least
2,GUO, 900 acres which are not taxed"
| In addition to all of which, SO inadequate
arc the provisions Of the law, the payment OF
ftaXcs that arc laid for the support OF the Gov.
ernmcnt cannot DC enforced. The amount OF
taxes unpaid upon personal properly actually
assessed for taxation cannot be aScertaincd
This amount is repro Scntcd by nultd bona exc
| cuti0ns In the offices of the various County
TrcaSurcrs. The amount of unpaid taxes up
on land assessed for taxation appears on the
forfeited land records. In his Report FOR 1851
TO the Sinking Fund COMMISSION, the Sccre.
tary Of State says: My last Annual Neport
shows that the past fiscal year. 1855, was cum
menced with Sji,292 acres of land on the for.
feitcd land records of this office valued for
taxation at s., ,JW33l, and due the State S3l3,S6G
This being increased by the forfeiturcs report
I'd 10 this office from October 81, 1854. to Octo.
ber 81, 1885, amounting To l0,8l acres, valued
for taxation ut $375,9 ,9jS, and due the State So3
75n, aggregating Oil, ,6!6 acres. at valuation ol
81 S7gl.f and due the state S36I, ,6lG.'
From all of which conclude that existing
provisions Of the law, for the assessment OF
property and the collection of taxes, are min
riouSly defective in three essential particulars:
First. GAIL property subject TO taxation" Is
Second. "a uniform and equal rate Of as
scSsment and taxation" is moi laid.
Third. The payment Of taxes cannot be en-
| forced. ,
have thus endeavorcd 10 expose the lead
ing defects in the present system, in order tC
concentrate your attention, and In order to in
cilitate the effort, that. am satisfied, you VII
make to provide an adequate remedy. ~ is
an important and difficult question. and Is
sworthy Of your patient and Intelligent con
sidcration. The attention OF the people has
been directed to the necessity OF Legislative
action In this matter a1d they look forward
with high expectancy to the results OF your
deliberations looking to its solution ana
entertain the belief that their hopes for wise
and wholesome enactmenis Will lie realized.
In my Judgment, the first and second defects
| above suggested can in large measure u
reAcdied by judicious amend mtnts to Sec
! tionS TWO hundred and hlty-trce (2)3) and two
hundred and tifiy-iour (25D Of the General
Statutes, which prescribe The powers and du
ties respectively: of Township Boards OF o, AS
Section 2i3 should he amended so as to en-
large the powers and increase the response
bllities of the Township Boards Of Assessors
| These Boards, If composed of persons OF dis
crctlon, intelligence and integrity, being &C
ollnintcd with the residents and familiar with
the property OF their respective townships
can more readily and accurately determine
the actual value of the property In the town
ships than can the County Board or the Coun
! ty Auditor.
Every owner, agent or other person whose
duty it is to return property for taXalioi
should make the return In person, ana Sh0alC
In person sign the oath required 10 he made
rhe Auditor should be authorized to propount
any inquiries that would enable him to obtair
full and honest returns OF all property, req
and personal, of any description, that is sub
Iject TO taxation.
Having prepared list of all property in thu
townships, the Township Board should be re
0uired to assess each and every parcel at It!
actual eXchangcable rulGc.
In assessing lands outside Of cities. town:
and 9illascs, thc values Of each piece, tract o!
parcel should be considered as a whole anG
without regard to the classification OF its soil
tic improvements upon IL, or the value n
contiguous lands. Tic buildings, improve
nltn;s and different classes OF lands should
have no separate or Individual valuation, bu
the estimated value of the entire piece, trac
or parcel, just as u would pass from vendor tt
vcndce, Should be its ASSESSED valuation fol
taxation.
duties the members of the Township Boards
in addition to taking the oath prescribed for
officers in the Consii tuition, and the oath WIN
respect TO tlucling, should be required to take
an Oatn fairly and imparially TO assess, nc
corling to iis actual value, each piece, tract
or parcel Of land In their respective town
ships; and. upon the conclusion OF their dn'
ties, should take an oath that, according tc
their knowledge, Information and belief
there Is no property in their township that Il
omitted from their assessment.
| If all the property In the respective town
ships IS assessed at its actual va ue, there Will
he nothing for the County Board to cqualiZe
the assessment will be fair to all throughout
the State, and The taxes will bc "unifOrm anu
equal" within the intendment OF the Con
StiiutiOn.
Thereupon, when, rs required by Section
25i, the Auditor shall lay before the County
| Board the returns Of the real property made
by him, with the valuations fixed by The
Township Boards, their jurisdiction should he
appellate only; they should hear grievances
That Is to say there should bc the right of ap'
peal from the Township Boards 10 the Coun.
m
the Comptroller General; to whom, as now
required. all testimony should be forwarded
relative to such alleged grievance.
| For the services thus performed by the
! thereof should not be exempt from jury duty
for that is an important pablic duty, aud
should be discharGed by the most conScicn-
tious and Intelligent citizens of the State
but they should be paid such sum per
diem, Tor n limited time, as Will compensate
them for the time actually lost: The expense
that will thus be incurred will be insigniii'
cant in comparison with tie benefits, TO State
and County that will result payment to be
made upon the ccI tiiicatc OF the Auditor that
the duty imposed upon them had been faith
| fully performed.
think these changes, along with such Incl
dental notifications of existing law as may
bc necessary TO ma Ike them effective, can be
easily accomplished. If you, after such con,
SidcraliOn rs the Importance OF the subject
demands, concur with me, the law providing
for Il State Board of Equalization should bc
repealed.
Ofthr state Board Of Equalization tho Comp
trOllrr Gcncral-than whom no one Is better
qualif;cd 10 spcak-sayS: ".AS at present Or
aanizcd, my experience Is that the state
Poard is, individually and collectively, with,
out any data whatever for the performance Of
its work. Called together to equalizc the val.
tie OF real estate among all the counties. they
have no information whatever as to the rclii-
tive assessed and selling value of land In the
different counties, and are, therefore, perfect
ly incompetent to equaliZe it.. This Board has
nothing from which II can determine how