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

individual valuation, but the estimated
value of the entire piece, tract or parcel,
just as it would pass from vendor to ven
dee, should be its assessed valuation for
taxation.
before entering upon the discharge of
their duties, tho members of the Township
Boards, in addition to taking the oath pre-
scribcd for officers in the Constitution,
and the oath with respect to dueling,
should be required to take an oath fairly
and impartialIy to assess, according to its
actual value each piece, tract, or percel
OF land in their respective townships; aud,
upon the conclusion Of their duties, should
take an oath that, according to their
Knowledge formation and belief, there is
no property in their t,wnship that is
omitted from their assessment.
1t all the property in the respective
townships is assessed at its actual value,
there will be nothing for the County
Board to equulize; the assessment will be
fair to all throughout the State, and
the taxes will he uniform and cuual,'
within the in.cndmcnt Of the Constitution.
ihcreupon, when, rs required by Section
2ol, the Auditor shall lay before the County
board the rcturns Of the real property made by
him, with the valuations liked by the Township
boards, their jurisdiction should bc appellate
only; they should hear grievances. That is TO
say, there should be the right Of appeal from
the Township Boards to the County Boards,
and from the County Boards to the Comptroller
General; to whom, rs now required, all tcs,imo-
ny should he forwarded relative to such alleged
grievance
For the services thus to be performed by
township Boards Of Assessors, the members
thereof should not be exempt from jury duty
ior that is"n importint public duty, aud should
be discharged by the most conscientious AMI in
teliigent citizens OF the State, but they should
DC paid such sum per diem, for u limited time
as Will compensate them for the time actually
lost. The expense that will thus be incurred
w'li be insignificant in comparison with the
bcneiits, 10 State and County, that will result;
payment to bo made upon the certificate Of the
Auditor that the duty imposed upon them had
been faithfully performed.
think that these changes, along with such
ineldental notifications of existing law rs may
be necessary TO make them effective, eau be
easily accomplished. If you, after such cou-
sideration as the importance Of the subject de-
manos, concur with me, tho law providing for
State Board Of Equalization should be re-
pealcd.
OF tho State Board of Equalization The Comp
trcllcr General-than whom no one is better
lied, my experience is that tho State Board is
individually and collectively without any data
whatever for the performance of its work
Called together TO equa.ize the value Of real es-
tate among all the Counties, they have no in
formation whatever rs to the relative assessed
and-se.fihgtvcsue of land In the different qaun-
nes. and are, thereinv perfectly incompetent
to equalizc1t.s This board, has nothing from
which, il sacn deter nin' how much should bc
added to or deducted from tho lands in the diff
ferent Counties. to bring them oil to their ac-
tuat market value. The consequence has been
that heretofore tho work of the State Board has
been literally worthless. They have met and
adjourned without making any practical
changes in the assessment CT property, aud have
cost the State at each meeting over one thou
sand dollars r. .i .g"
. InoH. pass to The consideration of the third
'defsct In The present tux law--to wit tho meth
0d of enforcement. S# gf.r....t
!: Very y.few, if any, tax titles in this State
have survived the test of judicial yestiga,ian.
In this particular tax titles are not peculiar to
South Carolina: Blackwell in his admirable
book on Tax Tides, says: That out of at least
one thousand causcs of this description, which
have found their way into tho Appellate Courts
of tho country, not twenty of them have been
found to be legal and regular
irThe Courts hold the title 10 be the execution
OF power, and therefore not sutficieu, for The
purpose intended unless all tho conditions of
that power haye been fo'1y coiaFffed With
Jhat the person Invested with such power
must pursue with precision the course prescr.b-
ed by law, or his act is invalid, is n principle
which has been repeatedly recognized by The
Courts.
County Treasurers and Auditors arc gencr-
ally unfamiliar with tho forms and require
ments Of law incident to the enforcement Of the
pay ment OF taxss-in the various details that
IN the judgment of the Courts are material -
and hence should not be expected, mnch less
required to execute such powers.
But our people are conservative and have
great respect for our Courts Of Justice. No
land for the non-payment Of taxes should te
sold except by the authority Of decree of n
Court.
This question was carefully considered by u
Commission, composed Of able and experienced
gentlemen, appointed under "a joint resolution
to provide for the appointment OF n Commission
to consider and report n plan TO simplify the
mode Of assessing and collecting tho taxes Of
the State and Counies,' approved December
2jth, 1888.
These gentlemen recommended "A proceed
ing an rem against the real property taxci, and
decree OF Court and sale thcreunler by an officer
of the Court
heartily concur in the view expressed by
the Commission, and recommend the enactment
ola law 10 carry it into effect. iIardships may
be experienced until our people become fami lar
with the change, but in n short lime there will
be very few sales Of land for the non payment of
taxes
If these recommendations should receive
your approval, and you should enact n law TO
make them operative, sec no reason why the
duties of Auditor and Treasurer shoald not be
performed by the same person This question
submit for your careful consideration and de-
termination.
| am unwilling 10 pas5 by this important
subject without directing your attention TO the
alarmingly large record of forfeited lands.
These lands yield practically, no revenue to the
State, and the enjoyment of them by former
owners is practically unlistur bed.
If The former owner desires to redeem. he -
permitted to do so by paying the taxes, penal
ties and costs accrued, without reference TO the
clnims Of cities aud iowns fnr municinnl inxn