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

II s~DANn
To the Editor Of the Neps and Couy
Ter: Tbe recent discussion by tho news
papers OF circular issued from th,
Comptroller's Office, on the subject O
tax returns, the article from the Colum
bia Bureau Of the Ne,cs aud Courier
aud your editorial on the same subject
have brought prominently before tn,
public the subject of our present system
of'tsxation. ~
lt.ie uniyersally concedad thak-Al.ru1
part Of fbe present property of the State
escapes taxation, that much of that re-
turned 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 adva.
lerem, system of taxation is three-fold
hrst, that Of securing returns of all tax.
able property ut fair valuations; second
OF equaliziDg 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-
quired by law to list, his property for
toxation, the smaller the valuations
placed upon the items of property which
makeup the return, while the comnara..
sIrriJ,-pgur-taxpayefI fetGfus his pro-
perty for taxation at higher valuation,
thus making the burdens of taxation uu-
equal and consequently unjust. This is
not orly 80 between individuals, but
the different values, placed upon pro-
pertyl 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
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 for
500 each, thus paying on the same
property twice as much taxes 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 b,
and thus imposes on B taxation which
i escapes by under valuation.
- s--rsret ..;.~sSSss Faeesiou how
sfaii these difiiculties be remcd;ed, fair
returns secured and equal valuations be
made ofproperty, SO that the burden of
taxation may be equal and just.
8 Experience shows that, under the ad-
valorem system of taxation, it is almost
impossible to secure just, fair and equit-
able re.urus. 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 havo 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
pl
by changing the system, and taking tue
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
tax upon real estate and the ordinary
personal property exclusively, and have
the phosphate royalty, railroad proper
y, banking institutions, express, tele-
graph companies, liquor saloons, mining
interest and other large corporations for
State taxation, the difficulty of equaliza-
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. If
the county governments were made de-
pendent entirely on tax to be raised
upon the real aud personal property Of
that county. and this property exempt
from State exempt from State taxation
then the difficulty Of equalization be-
tween connties would r. removed, and
Il would then become th interest of the
individual taxpayer Of that county to
see that every species of property was re-
turned with fair valuations.
Each county could be divided into a
large number of assessment districts and
the assessors SO appointed that they
would have an accurate knowledge OF
the amount aud value Of the property Of
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 equalixed 10 value BY