The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1889-02-01
TAXES AND rEMPTATIoN.
THE DIFFICULTIES OF THE SOUTH
CAROLINA SYSTEM.

Il
To the Editor Of the Ne,os and Cour
Ter: The recent discussion by tho news
papers, of circular issued from tn,
Comptroller's Office, on the subject o.
tax returns, the article from the Colum
bia Bureau Of the Ne,cs aud Courier.
and your editorial on the same subject
have brought prominently before the
public the subject of our present system
oftaxation.
lis universally. .connadAd- AhaA->-l.rs1
part OF tne present property of the State
escapes taxation, that much of that re.
turned lie at an under valuation, while
the real estate is returned aud assessed
at rate far below its market value.
The difficulties iu our, or the adva-
lerem, system of taxation is three-fold;
first, that of securing returns of all tax
able property ut fair valuations; second,
Of equalizipg the assessments Of property
between individuals of the same County,
aud third, that of equalizing between
the different Counties of the State, SO
that the burdens of taxation shall not
only be equal between individuals, but
between counties. The tax returns re-
veal many curions facts.
In many instances these show that
the greater the amount Of property
owned aud returned by the person re-
quircd by law to list his property for
taxation, the smaller the valuations
placed upon the items of property which
make up the return, while the eompara.-
sircfy puur taxpayer returns his pro-
perty for taxation at higher valuation,
thus making the burdens of taxation un-
equal and consequently unjust. This is
not orly 30 between individuals, but
the different values, placed upon pro-
perty Of the same kind and character in
the Counties, make the Counties bear
burdens which are unequal.
To illustrate: A owns ten head Of
horses, which he returns for taxation at
valuation Of fifty dollars each; ten of
his ncighbors own ten horses whose
market value is not greater than those
owned by A, yet they return them for
Sl00 each, thus paying on the same
property twice as much tayes as a.
Further, the County of A returns it's
property, which is of equal value to
that Of B, for less than the returns of Il,
and thus imposes on B taxation which
it escapes by under valuation.
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81 all these difficulties be remcd;ed, fair
returns secured and equal Valuations be
made ofproperty, SO that the burden Of
taxation may be equal and just.
Experience shows that, under the ad-
valorem system of taxation, it is almost
impossible to secure just, fair and equit-
able returus. The different ideas Of
values entertained by individuals own
ing property and assessors Of various
counties, the deliberate efforts of some
to escape taxation, the large amount of
local taxes to be raised in some Counties
which do not affect others, and the con.
sequent intent of the Counties to keep
down assessments, are obstacles which
in the practical operation of our laws it
is difficult to surmount. In many States
these difficulties in the way of the en-
forcement Of tax laws have grown so
great that the advalorem system has
been abandoned.
The system OF taxation which will re-
move these obstacles as far as possible is
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by changing the system, and taking fhee
good features of both the advalorem
and license system and combining
them.
To do this it would, perhaps, be ne
cessary to change the present Constitu-
ton If the County and municipal
governments could be supported by a
tax upon real estate and the ordinary
personal property exclusively, and have
the phosphate royalty, railroad proper
| ty, banking institutions, express, tele-
graph companies, liquor saloons, mining
interest and other large corporations for
State taxation, the difficulty of cqualiza-
ton between counties would at once be-
come the interest of each individual OF
the same country or municipality to
have fair return ofproperty made. II
the county governments were made dc.
pendent entirely on tax to be raised
upon the real and personal property oil
that county. and this property exempt
from State exempt from State taxation
then the difficulty of equalization be.
tween conntics would be removed, and
it would then become the interest of the
individual taxpayer Of that county t:
see that every species of property was re-
turned with fair valuations.
Each county could be divided into
large number Of assessment districts and
tho assessors so appointed that they
would have an accurate knowledge oi
the amount and value Of the property oi
each district. The county governments
being dependent for their support upon
the real and personal property OF each
county, and that property exempt from
State tax, the State tax could be raised
from that species Of property which
could be readily equalized IN value BY
State board Of equalization, for in
stance, railroads, banking institutions
i %, "a ct