The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1889-01-30
THE TAXATION OF PROPERTY
THE DIFFICULTIES OF THE SOUTH
CAROLINA SYSTEM.

THE DIFFICULTIES oc Aac SUI II
CAROLINA SYSTEM.
comntrol1er General Werner Points Out
the Inherent Weakness OF the Law, and
Suggests Way in which Better Results
May be Obtained.
To the Editor of The News and Courier:
The recent discussion by the newspapers
of circular issued from the Comptroll-
er's Office, on the subject of tax returns,
the article from the Columbia Bureau
of the News and Courier, and your edi-
torial on the same subject, have brought
prominently before the public the sub
iect of our present system of taxation.
1t is universally conceded that large
part of the present property of the State
escapes taxation, that much of that re-
turned is st an under valuation, while
the real estate is returned and assessed
at a rate far below its market value.
The difficulties in our, or the ad valo-
rem, system of taxation ale three.foid; ;
first, that of securing returns OF all tax
able property at fair valuations; second,
of eouslizing the assessments Of property
between individuals of the same county,
and third, that OF equalizing between tie
different counties of the State, SO that
the burdens of taxation shall not only
be equal between individuals, but be-.
tween counties. The tax returns reveal
many curious facts.
In many instances these show that the
greater the amount of property owned
and returned by the person required by
law !: list his property for taxatlon, the
smaller :he valuations placed upon the
items of property which make up the
return, while the comparatively poor
tsxpayer returns his property for tax
alton at high valuation, thus making
the burdens of taxation unequal and con-
seunently unjust. This is not only be-
tween Individuals, but the different
values, placed upon property OF the
same kind and character in the counties,
make the counties bear burdens which
are unequal.
To illustrate: s. OWLS ten head OF
horses, which he returns for taxation at
a valuation of fifty dollars each; ten OF
his neighbors own ten horses whose
market value is not greater than those
owned by A, yet they return them Tor
SlOO each, thus paying on the same
property twice as much taxes as a.
Further, the county OF A returns Its
property which is OF equal yaiue to that
of 3, for less than the returns OF 8, and
thus imposes on B taxation which II
escapes by under valuation.
The much-agitated question is how
shall these difficulties be remedied, ialr
returns secured and equal valuations be
made of property, SO that the burden OF
taxation may be equal and just.
Experience shows that, under the ad
ysl3rem system of taxation, it is almost
impossible to secure Just, fair and eqult-
abe returns. The different idesa Of values
entertained by individuals owning prop,
erty and assessors of various counties, tte
deliberate efforts of some to escape taxa,
ton, the large amount of local taxes to be
raised in some counties which do not
affect others, and the consequent intent
of the counties to keep down assessments,
are obstacles which In the pracEca
operation of our tax laws it Is difficult
to eurmount. In many States these
difficulties in the way of the enforcement
OF tax laws have grown so great that the
ad valorem system has been abandoned.
The system of taxation which vii! re-
move these obstacles as lar as possible
is that to be desired. This can be dcne by
changing the system, and taking the
good features of both the ad 7alorem
and License system and combining
them.
To do this it would, perhaps, be neces'
sary to change the present Constitution
IF the county and munich al governments
could be supported by tax upon reaI
estate and the ordinary personal property
exclusively, and have the phosphate
ROYALTY, railroad property, banking In
stitutions, express, telegraph and tele'
phone companies, liquor saloons, mlnlp2
interests and other large corporations tol
State taxation, the difficulty Of equal
izstion between counties would at once
be removed, and it would become the IL
terest of each individual Of the same
county or municipality to lave fair re-
turn Of property made. Ii the county
governments were made dependent en-
tirely on a tax to be raised upon the
real and personal property OF that county,
and this property exempt from State
taxation, then the difficulty of equaliza'
ton between counties would beremoved,
and it would then become the interest
of the individual taxpayer of that county
to zee that every species OF property
Was returned with fair valuations.
Each county could be divided into
large number of assessment districts and
the assessors SO appointed that Trey
would have an accurate knowledge Of
the amount ard value OF the property
of each district. The county governme nts
being dependent for their support upon
the real and personal property OF each
county, and that property exempt IRON
State tax, the State tax could be raised
from that species OF property which coulc
be readily equaized in value by State
board of equalization, for instance rail
roaI banking institutions, mining IN
terests, manufacturing companies: tele
graph, telephone companies, liquor
saloons, insurance companies, &c. That
property whose valueis easily aseertslnec
could be taxed ad valorem, while Other
business whose profits are unusual or
account of the pecularity Of the business
could be taxed by q judicious system Of
licenses. The amount OF revenue TO sup