The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1891-05-27
Rad on Lot Owners in Booming Towns

Comptroller. General Ellcrbe is quoted as
saying TO statl correspont OF the News and
Courier:
1T is my intention to ask the Legislature
at Its next sitting, to order an Immediate re-
assessment of the real estate. This Lcgisla.
ture Is largely composed of farmers. and
have not the slightest doubt that they VIII
grant the authority. If the Legislature does
not permit a re-aSscsSment ! would he IN
clined TO grant all reasonable petitions lor
abatements of taxes from railroads ana other
corporations as matter OF justice ana equity
for, as the editor of the News and Courier IN
Inmates, there should and shall be no uiscrih-
nation"
While we are opposed to high assessments
as being oppressive, yet if the Comptroller
General means to be Just TO all the people,
the re-asseSsment Of real estate should be
made.
. Since the Comptroller General is so cncr-
getic in looking after the real estate, the
banks and the corporations, an honest and
impartial assessment Of property would take
into consideration two classes of citizens, in
volving the subject of debts and credits
For instance: If citizen owes $1,000 and
has 1900 owing to him, one is set-oti' against
the other, and the citizen so situated pays
nothing on the amount owing to him. We
believe that is right.
Now, take another instance: A large NUM-
ber Of citizens owe money, for which their
lands are mortgagcd. Nomlstake about that.
Every acre Of land is placed OH the tax books,
and just tax must be paid OH it, no matter
ifthe land is mortgaged for more than its
value.
This compels the debtor who really has but
little interest in the land, to pay, perhaps five
times as much as prorata share OF the taxes.
The Government officials have thus pur-
sued the debtor class with an unrc!cnting
hand, while the rich citizen, who holds the
mortgage, nine times out OF ten, dodses the
payment of his just share Of the taxes.
Ifthe Comptroller General Is conscientious,
and really desires TO relieve the distressed
debtor class Of an unjust and inlQuiious dis
elimination against them, let him ask the
General Assembly to enact a law requiring
debtors to charge the taxes on their lands to
the extent Of their mortgages, TO the man
holding the mortgage.
For instance: Suppose n citizen owns real
estate to the value of 81 1000, and he owes a
mortgage TO Of 800. and another to & Of
$500, then, let the owner Of the land return it in
the names of the respective parties, as follows !:
To himself $500, to B 500, to $500.
The custom OF allowing q farmer to make
returns for bis tenants has long prevailed.
Why should he be debarred the same privi-
lege with his creditor?
The method which we propose would settle
the heretofore vexed question of taxing mort
cages, when an honest return under the pres
ent law would make the same property pay
double taxes.
To adopt the plan which we propose would
save the poor and distressed debtor from pay
ing taxes on 81, 600, when he really owned but
$500, as above explained, and it would require
the the taxes to be paid by those who really
held the interest in the land, and were able to
bear their proportionate share in the burden.
The question now is, will the Comptroller
General, in bis euserness to get at the rich.
trample under foot the equities of the debtor
class?