The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1891-03-19
THE MONEY MUST BE GOTTEN!
Comptroller Ellerbe's Appeal to the
Auditors.
TSnecial TO News and Courier.

COLUMBIA, Thursday, March IL
Comptroller General Ellerbe has issued
a circular which will doubtless be read
by all property owners with general
interest and special interest by county
auditors. 1t is as follows:
EXECUTIVE DEPARTMENT,
OFFICE COMPTROLLER GENERAL,
Mr. -, Auditor.-County:
Where county boards of equalization
have reduced the valuation of the pro-
perty of any individual, company or
corporation, and did not apportion the
amount so reduced to the valuation of
the property of other individuals, COM
panies or corporations oftheir respective
counties, auditors are instructed the ac-
ton of such boards and to enter the
property of such individual, company
or corporation upon their duplicate at
its "true value in money"
Section 254, Rules, General Statutes,
prohibits county boards from reducing
"the aggregate value of real and perso-
nal property of the county between the
aggregate value thereof as returned by
the county auditor" The provisions
of Section 229 prohibiting county audi
tors from increasing the return as made
by taxpayers, his or her agent, except
by authority of the board of assessors, is
meant to prevent the arbitrary exercise
of power without notice to the tax
yer through spite, spleen or prejudice,
thus cutting off appeal. Section 239 of
this chapter makes it the duty of the
county auditor, if he shall suspect or
be informed that any person or persons,
corporation or company, has evaded
making a return or made false return
of his, her or their personal 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-
ton returned less than it should have
been. Auditors will follow these require
ments, adhering to the further provi-
sions of Sections 24O, 241, etc. AS before
stated, auditors are not limited in time
as to the performance of their duties,
except by the settlement with treasurer
that is, the auditor has until the settle
ment with the treasurer in 1892 to get
upon his tax duplicates at its true value
in money all the personal property in
his county for the fiscal year 1S909l.
The Comptroller General, under the
law, will insist upon this being done,
and as far as possible every dollar of
taxable property in the State made to
bear its just and equitable portion of
the burden of taxation, and if auditors
now in office will not or cannot dis
charge 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 boast of
superior position induces this demand,
but the interests of the State, the peo-
pie of South Carolina demand it, and
it must be done. There are reasons for
believing that very large percentage
of cash deposited il banks, etc, escapes
taxation.
To obviate this particular deficiency
in the return of personal property the
attention of auditors is called to Sec
tion 200, 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
poratlon or agents, who may at any
time have any deposit, either personal
or general, in such bank No indi-
vidual, 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 in
surance companies are taxable, and
should be looked after where returns
have not been made.
Respectfully,
w. II. ELLERBE,
Comptroller General South Carolina.