The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1891-03-20
ExscurIvE DEPARTMssr, /
OFFICE CoEPTRoLLER GENERAL.
49, ---, Auditor, - County

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inditidual. company or corporatisp, and
did not apportion the amount SO reduced to
the valuation Of the property Of other indi-
siduals, companies or corporations Of their
rrspe pect,vs counties, auditors are instructed
disregard the action Of such boards and 10
eater the property Of such Individual, COM
p,ny or, corporation upon their duplicate
1t its ..irue value in money
Section 254, Rule 3, General Statutes,
prohibits county boards from reducing "the
axerc gate value Of real and personal proper
~ Of the county between the aggregate value
theyeof ~ returned by the county auditor"
The provisions Of Section 200 prohibiting
cousty auditors from increasing the return
ss mate ty taxpayer, his or her agent, ex-
cept by authority Of the board Of assessors,
ID meant 10 prevent the arbitrary exercise
Of power without notice to the taxpayer
through spite, spleen or prejudice, thus cut
ting Of appeal. Section 239 Of this chapter
{. makes II the duty OF the county auditor, il
he shall suspect or be informed that any
person or persons, corporation or company,
h1a- syRdsd making . return or made a
property for taxation, or have not made q
full return, or II the valuation returned is
lera then It should have been, to notify such
proper to appear at mis- Office.
Auditors will notice that the law specifies
four causes, Wig: No return, false returns,
partial return and valuation returned less
than 1t should have be.n. Auditors will
fellow these requirements, adhering to the
mrthtr provisions Of Sectioos 240, PAL, etc.
AZ before stated, auditors are not limited
IN time ~ TO the performance of their duties,
except by the settlement with treasurer, that
70, the auditor has until the settlement with
the treasurer in 1892 to Ct upon his tax
duplicates at its true value in money all the
personal property In his county f"r the fiscal
year 1S9O-9l.
The Comptroller Genera, under the law,
viii insist upon this being done, and as far
a. psssible every dollar Of taxable property
IN tho State made to bear its just and equii-
able portion Of the burden of taxation, and
" auditors now in Office will not or cannot
discharge their duties fully and fearlessly
others will be, from the very exigencies Of
the public interests, substituted In their
places, Who can and will do their duty. No
idle thought or bcas, Of SUPERIOR position in
duces this dem and, but the interests Of the
State, The people Of South Carolina demand
Il, aud It must be done. There are reasons
for believing that very large percentage Of
cash deposited in banks, etc, escapes taxa
zion.
To obviste this particular deficiency in
the return OF personal property the atten-
tien Of auditors is called to Section 200,
General Statutes, which authorizes them
'during business hours to enter the office Of
such bank or bsnkiug association and obtain
list Of all persons, parties, companies, cor
poratioos or agents. who may at any time
have any deposit, either personal or gene
raj, In such bank" No individual, corpora-
tion or company li,ble to taxation in his or
their county lshould escape the vigilance Of
the auditor. Any person or persons who
have commenced business since the first Of
january should be required to return and
mar m, ,rats, whether by tho individual,
:a should Be locked alter Mbsrss s ssffdffiaass sffdfias
) nave not been n'aAa, Respectfully.
eA W. II. ELLERBs,
Comptroller General South Carolina.