The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1889-01-31
The TAXATION OF PROPERTY.
THE DIFFICULTIES OF THE SOUTH
CAROLINA STSTEM
Comptroller General Werner Points Out the
Inherent Weakness of the Law, and
Suggests Way in which Better
Results May he Obtained.

Suggests a Way in which Better
Results May be Obtained.
Tothe editor of the News and Courier:
The recent discussion by the newsDa-
pers of a circular issued from the Comp
troller's Office, on the subject of tax re-
turns, the article from the Columbia
Bureau ofthe News and Courier, and
your editorial on the same subject, have
brought prominently before the public
the subject OF our present system oftaS-
alton.
1t is universally conceded that large
part of the present property Of the
State escapes taxation, that much of
that returned is at an under valuation,
while the real estate is returned and
assessed at rate far below its market
value.
The difficulties in our, Or the ad valo-
rem, system OF taxation are three-fold;
first, that of securing returns Of all tax
able property at fair valuations; second,
of equaizing the assessments of pro-
perty between individuals of the same
county, and third, that of equalzing
between the different counties of the
State, so that the burdens Of taxation
shall not only be equal between indi-
viduals, but between 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 re-
quired by law to list bis property for
taxation, the smaller the valuations
placed upon the items Of property
which make up the return, while the
comparatively poor taxpayer returns
his property for taxation at high val
uatiou, thus making the burdens of
taxation unequa! and consequently un-
just. This is not only between indi-
viduals, but the different values, placed
upon property of the same kind and
character in the counties, make the
counties bear burdens which are un-
equal.
To illustrate: A owns ten head Of
horses, which he returns for taxation
at 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 for
500 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 value to that
Of B, for less than the returns of B, and
z thus imposes on 3 taxation which it
escapes by under valuation.
The much-agitated question is how
shall these difficulties be remedied, fair
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
ralorem system of taxation, it is al
most impossible to securejust, fair and
equitable returns. The different idea
of values entertained by individuals
owning property and assessors Of va
rious 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 consequent intentof the
counties to keep down assessments, are
obstacles which in the practical opera
ton Of our tax laws it is difficult to sur
mount In many States these difficult
ties 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 will
remove these obstacles as far as posi-
bic is that to be desired. This can be
done by changing tue system, and TAX
ing the good features of both the ad
valorem and license system and com-
bining them.
To do this it would, perhaps, be ne
cessary to change the present Constitu-
tion. If the county and municipal
governments could be supported by q
tax upon real estate and the ordinary
personal property exclusively, and have
thAhnpsphate royalty, railroad prop
ri 'ne ~ sking institutions, express, tel
Everysnd telephone companies, liquor
sppJTT NJ mining interests and other
tai Ttrporations for State taxation,
If Gculty OF equalization between
e. Eles would at once be removed, and
e. dSould become the interest of each
81 .Elividual of the same county or mu-
O. eJztipality to have a fair return of prop
7S .ty made. Ifthe county governments
o9 }ere made dependent entirely on tax
. ) be raised upon the real and personal
I property Of that county, and this prop
t ,rty exempt FROM State taxation, then
OE le difficulty Of equalization between
70 mites would be removed, and it
IS I'd then become the interest Of the
S& n q idual taxpayer Of that county to
D nat every species OF property was
n aed with fair valuations
s ~ b county could be divided into a
~ ~ ?@number of assessment districts
y D p 'nhe assessors so appointed that
would have an accurate knowl-
NG 2 of the amount and value Of the
. .5perty of each district. The county
governments being dependent for their
support upon the real and personal
property Of each county, and that prop
erty exempt from State tax, the State
tax could be raised from that species OF
property which could be readily equal
lied in value by State board of equal
ization, for instance railroads, banking