The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1890-03-12
WEDNESDAY, March u. 1890.
BOARD OF EQUALIZATION.

WIAr6SSht9 i@s
BOARD OF EQUALIZATION.
We were an attentive listener last
Tuesday, at the meeting OF the board
of equalization, and we are much
pleased with the present aspect OF
things. The extreme low valuation
OF property in this county has been a
.sthorn in the flesh" to US, and we are
now truly grati6ed to note that we
believe the present board will correct
the evil. We are not in favor OF plac-
ing property too high, but we think 1t
should be placed at fair market
value. If a man has piece OF land
that VIII make him a bale OF cotton
to the acre, and is Convenient to a
shipping point, it is worth not less
than $25 an acre, and return less
than that is an injustice to other tax
payers. Our swamp lands have here
tofore been listed at twenty cents an
acre! These lands are now bringing
two dollars an acre, and in q years
time will bring three or more. 1t
seems to us very clear that the board
of equalization having taken the oath
they took last Tuesday, to see that
property was returned at an equitable
value, cannot allow this land to go on
the tax books for much less than two
dollars an acre. Some with whom we
talked thought one dollar an acre
would be a fair value. Well one dol
Lar is only one half Of the real market
raEue, but then one dollar is five times
what it has heretofore been listed at.
a gentleman tells US that he knows of
four plantations, side by side, of equal
size and value, yet they range in value
on the tax books from $3.50 an acre
to $40 an acre, and not one OF the
fa,ms could be bought for less than
5 SIS an acre. It is just such cases as
these that the board OF equalization
has to look into. We presume that
every township board is familiar with
every farm and other piece of prop
erty in their township. The plain
duty, then, of each board is to care
fully canvass each separate return: if
the property IS listed about its proper
value, leave it; if listed too high, lower
It; ;hlisted too low, raise it Few pieces
will be found, however, to be listed
too high. But every piece OF prop
ersy, real or personal, must be listed
asits individual value. If two men
have farms adjoining, and one has so
improved his farm as to be worth
double what his neighbor's is, ne
must list his property at double that
of his neighbor's. If two men buy
cows at ten dollars apiece: one neg
lecs his, and she gives him only two
quarts q day; while the other improves
his so that she will give eight quarts
day: then the man must list his
ssghs.euart cow at higher price than
the swo-quart COW. The board is not
TO consideswhat acas the value Of the
property, but what IS the>+al9s Of the
property.
We are confident that the present
board viii not adopt any such unjust
plan as has heretofore existed, of say
ing that every tract of land in given
township shall be valued at the same
price per acre. Such a course is q
gross injustice and altogether unfair.
But NE are confident that each mem
ber of the board will follow the law
in the case, and see that every tract
ofland and other piece of property is
Ested at it's own value, independent of
the value of other pieces of property.
We heard itstated last Tuesday that
some parties in sending in returns
had neglected to state the value OF
their lands. Such returns are in fact
no returns, and should not be allowed
By the Auditor. The law requires
that the value be sworn to by the tax
payer, and how can taxpayer swear
to Whist he does not say? All dtera-
tions made BY the board of equaliza-
ton, must be made on a separate
piece of paper, and not on the return.
TO make any changes on the return
is In realty q piece of forgery, unless
the tax payer has been notified.
We believe the present board Of
equalization will see to it, that the
property of Clarendon county is list
ed at or near its actual value. It is
and will be so Gone in other counties.
Beard Of Equalization Meeting.