The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1891-03-17
THE MONEY MUST COME.
THE OBSERVATION-DISCLOSURES MAKES
AN APPEAL TO THE EAupiToRS.
Their Duty isto SOC that Every Dollar OF
Personal Property is Listed for Taxa

Their Duty is to Soc that Every Dollar OF
! Personal Property is Listed for Taxa
lion
COLUMBIA, s. c., March 12.-Comp-
troller-G General Ellerbee has issued a
circular tJ the different County Auii :
ors which will doubtless be read 10y all
property owners with general interest
and with special interest by the audit
ors. 1t 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 indit
vldual, company or corporation upon
their duplicate at its true value in
money"
Section 254, Rule 8, General Statutes,
prohibits county boards from reducing
"the aggregate value of real and per-
sonal property of the county between
the aggregate value thereof as returned
by the county auditor" The provi-
sions of Section 229 prohibiting county
auditors from increasing the return as
made by taxpayer, his or her agent, ex-
cept 10y authority of the board Of as
SCISSORS, is meant to prevent the arbi-
trary exercise Of power without notice
to the taxpayer 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
o or m P<xr II lpN ~
or persons, corporation or company,
has evaded making return or made a
false return of his, her or their person
al property for taxation, or have not
made a full return or il 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-
quirements, adhering to the further
provisions of Sections 24O, 241, etc. AS
before stated, auditors are not limited
in time as to the performance of their
the treasurer, that is, the auditor has
until the settlement with the treasurer
In 1892 to get upon his tax duplicates
at its true value in money all the per.
sonal property in his county for the
fiscal year 1890-91.
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
otheFA@ill be from the very exigencies
OF thE4ublic interests substituted in
faeirsE E1aces' who can and will do their
duty. No idle thought or boast Of SUI
Dut the interests of the State, the peo.
pie of South Carolina demand it, and it
must be done. There arc reasons fol
believing that very large percentage
OF cash deposited in banks, etc, escapes
taxation.
TO obvtate 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 OIL
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 indi-
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 tc
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. ii. Ellerbep,
Comptroller-G General So. Ca.