The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1891-03-20
ExscUrivE DEPARrNkKr,
Orr,cx COsPrRoLLER GENERAL
Auditor, County



3ndlkidual. company or corporation, and
did not apportion the amount SO reduced to |
the valusiion Of the property Of other indi- |
viduals, companies or corporations Of their
rcspeet,ve counties, auditors are Instructed
disregard the action Of such boards aud 70
soter the property Of such Individual, COM
p>sy or corporation upon their duplicate
at IT'S "true value in money"
Section 254, Rule 3, General Statutes,
prohibits county boards from reducing "the
axerr gate value of real and personal proper
~ Of the county between the aggregate value
thereof ~ returned by the county auditor"
The provisions Of Section 300 prohibiting
eouoty auditors from increasing the return
a. male ty tex payer, his or her agent, ex-
cept by authority Of the board Of assessors,
is meant TO prevent the arbitrary exercise
Of power without notice to the taxpayer
through spite, spleen or prejudice, thus cut
ting off appeal. Section 239 Of this chapter
makes II the duty Of the county auditor, il
no shall euspest or be informed that any
person or persons, corporation or company,
. Ina -sIaded making return or made {.
property for tsxnti'n, or have not made q
full return, or If the valuation returned is
lers then it should have been, to notify such
parties and such witnesses MS he may deem
proper to appear at his office.
four causes, viz: No return, false returns,
partial return apd valuation returned les.
than it should have BEEN. Auditors will
fellow tbese requirements, adhering to the
further provisions of Sectioos 24O, PAL, etc.
As before stated, auditors are not limited
In time rs to the performance of their duties,
except by the settlement with treasurer, that
Is, 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 fr the fiscal
year 1690-9l.
Tho Comptr, ,ller Genera, under the law,
will insist upon this being done, and rs far
as possible every dollar Of taxable property
IN tho State made to bear its just and equit-
able portion of the burden of taxation, and
II auditors now in Office will not or cannot
discharge their duties fully and fearlessly
others will be, from the very exigencies of
tho public interests, substituted in their
places, who can and will do their duty. No
idle thought or beast Of sur erior position in
duces this dem and, but the interests Of the
State, the people Of South Carolina demand
It, and it must be done. There arc reasons
for believing that a very large percentage Of
cash deposited in banks, etc, escapes taxa
ton.
To obviate this particular deficiency In
'ho s0'u'H W Feio"u"h PtoPer'y 'ho nt'ou-
tion 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
poratious or agents. who may Mt any time
have any deposit, either personal or gene
raj, in such bank" No individual, cor pora-
tion or company li,ble to taxation in his or
their county Ishould escape the vigilance of
the auditor. Any person or persons who
have commenced busiuess since the first Of
January should be required to return and
-aax pgo rata, whether by the individual,
-. snould be locked after where returns
have not been male. Respectfully.
W. ii. ELLERBs,
Comptroller General South Carolina.