The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1891-03-18

Their Duty is to See that Every Dollar OF
Personal Property is Listed for Taxa
ton
COLUMBIA, S. c., March 12.-Comp-
troller-General Ellerbee has issued q
circular to the ditferen, County Au lit
ors which will doubtless be read by all
property owners with general interest
and with special interest By the aaolt-
ors. It is as follows:
Where county boards Of equalization
have reduced the valuation OF the prop
erty of any individual, company or cor
poration, and did not apportion the
amount so reduced to the valuation OF
the property of other Individuals, COM
panies or corporations Of their respec-
time counties, auditors are Instructed
to disregard the action OF such boards
and to enter the property OF SUCH lndl-
vldual, company or corporation upon
their duplicate at its true value IN
money"
Section 254, Rule 5, General Statutes,
prohibits county boards from reducing
"Ihe aggregate value Of real and per-
sonal property Of the county between
the aggregate value thereof as returned
bv the county auditor" The provl-
sions of Section 229 prohibiting county
auditors from increasing the return as
made by taxpayer, his or her agent, eX-
cept by authority of the board OF as
SCISSORS, is meant to prevent the aroi-
trary exercise of power without notice
to the taxpayer through spite, spleen
or prejudice, thus cutting Off appeal.
Section 239 of this chapter makes 1t the
duty of the county auditor, II he shall!
suspect or be informed that any person
or persons, corporation or company,
has evaded making a return or mace q
false return of his, her or their person
al property for taxation, or have not
made full return or if the valuation
returned is less than it should have
been, to notify such parties and such
witnesses as he may deem proper to
appear at his office.
Auditors will notice that the law
specifies four causes, VIZ: No return,
false returns, partial return and valua-
tion returned less than it should have
been. Auditors will follow these re-
ouirements, adhering to the further
provisions Of Sections 240, 24l, etc. AS
before stated, auditors are not limited
in time as to the performance OF their
duties, except by the settlement with
the treasurer, that is. the auditor has
until the settlement with the treasurer
in 1892 to get upon his tax duplicates
at it's true value in money all the per
sonal property IN his county for the
fiscal year 1S90-9l.
The Comptroller General, under the
law, will insist upon this beng done.
and as far as possible every dollar OF
taxable property in the State made to
bear its Just and equitable portion or
the burden Of taxation, and II auditors
now in Office will not or cannot dis
charge their duties fully and fearlessly
others will be from the very eXlgencles
of the public interests substltuted ID
their places who can and will do their
duty. No idle thought or coast OF su-
perior position induces this demand,
but the interests of the State, the peo-
ple of South Carolina demand it. and It
must be done. There arc reasons for
believing that very large percentage
of cash deposited in banks, etc, escapes
taxation.
To obviate this particular deficiency
in the return Of personal property the
attention of auditors is called to Sec
tion POO, General Statutes, which au-
thorizes them during business hours
to enter the office of such bank or
banking association and obtain list
of all persons, parties, companies, cor
porations or agents, who may at any
time have any deposit, either personal
or general. in such bank" No indl-
Yidual, corporation or company liable
to taxation in his or their county
should escape the vigilance of the au-
ditor. Any person or persons who
have commenced business since the
first of January should be required to
return and pay pro rata, whether by
the individual, joint stock company,
etc. Life, fire, marine and other insur,,
ance companies are taxable, and should
be looked after where returns have not
been made. Respectfully,
w. H. Ellerbee,
Comptroller-General So. Ca.