The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1892-11-30
under plain Limitations and in clearly defined
THE COURTS INTERFERE

enactS: the judiciary iuterprrt-; the execu-
tive enforceS and carries out The laws. They
are coordinate rnd ct,-equal; built was never
con: EN- plated that the Judiciary should anuul
q law simply by decision which IS clearly
wrong, or override the executive branch by
usurpation Of authority which is forbidden
They have their s-parate places and func-
tions, and should be kept IN them. The Leg
isiature can protect itself from encroachment; !;
but the executive has no remedy other than
appeal TO the representatives. Of the people
Of the government III labor in concert 10 see
that the avs are properly interpreted and ex-
ecured. 1t Is natural that there should De oll-
ference Of opinion in these matters: and IT Is
not impossible that faroritism and prejudice
may exist in some OF the departments. But
after the legislative branch OF the government
has ordered levy and given plain instruc-
t1ons ss 10 the methods OF assessment, and
the executive branch has Loyalty and in gooc
faith set in motion the machinery provided
for the collection.of taxes. the judiciary l.
sternly forbidden TO interfere by summar!
process, and the only remedy for improper or
undue assessment is t:at the Taxpayer sha!
pay under protest and then recover by sui
at law. do not deem 1t necessary to quote al
length from our statutes 10 show the correct
ness of this synopsis. but will give brief ex-
tracts when necessary.
DIFFICULTIES IN ASSESSING PROPERTY.
In the discharge of bis duty, as the States
fiscal officer, the Comptroller General issued
general instructions 10 the Auditors in regard
10 The assessment OF property last year, cali
ing attention specially to the requirements OF
the statutes, that "all property Shall be valued
for taxation at its true value IN money"
which Is declared to be 1.-The usual selling price
on the usual terms Of similar property a. ad-
mintstratorS or executors sales;'' and in the
case of real estate at tsales for Partition und r
the order Of the court His efforts were di-
rected towards having all property honestly
assessed as thus clearly provided; but no reas-
n n Haf
the law nrtil the four years had expired since
the last asseSS;nent-in 1S90-and knowins g
that 1t would be labor of years to have this
statute enforced as 10 all species of property,
knowledge that some OF the banks were not
returning eirssurplus and that other prop
erty was not assessed in accordance With
these provisions. I. e., the usual selling price
or real value, the attention of the auditors
was called to Section 239. G. S.. which will
quote In full:
THE LAW IN REFERENCE TO RETURNS.
Section 2ss. II the county auditor shall
suspect or be- informed that any person of
persons, corporation or company, has evaded
making return, or made false return, o.
MS, her or their property for taxation, OF
have or has, not made full return, or that
the valuation returned Is less than 1t should
nave been, according to the rules prescribed
by this chapter. II shall be his duty at any
time before the settlement with the reasurel
for the year, to notify such party to appear.
before him at his Office al time fixed in said
notice, together with such other person O,
persons aS said auditor mag desire to exa-
mine, and the party, together with any wit
ness called, snail be examined by2said audi
tor under oath (Which oath said audltoris au
thorized 10 administer touching the personal
property and the value thereof of snch party.
and everything which may tend 10 evince the
true amount such party should have returned
for taxation"
WHAT THE JUDGES DID.
In the county Of Newberry The auditor, un-
der The authority OF this section, raised the
assessment of the Bank of Newberry, which
worth 500 OOU. and had been returned at $780,
600, to $4,000. But the auditor neglected 10
coinp ply with the provisions OF the law which
required him 10 summon the parties in inter
est and take testimony under oath. After the
books were made Op, the taxes entered and
the duplicate in the hands OF the treasurer,
application was made TO b Circuit Judge for a
n,ondon"s to require the auditor TO restore
the assessment to the original figures as pass
ed on by the equalization board, and this
writ was granted. -
In the county OF Marlboro similar case oc-
curred-except that In that county every re-
mony taken, and the property assessed at its
"true value tn money! as shown by that tes-
timony. Here again the court was appealed
to and similar writ issued by the samt
Court and that court sustained the Circuit
Judge In The exercise OF the power OF issuing
summary proce. s, the Supreme Court holding
that our statutes on taxation must be con.
strued as whole, and that after the equaliza-
tion board had passed upon the return or pro-
perty the Comptroller General and auditor
are debarred from any further action. Nov;
Section 239, quoted above, expressly pro, ides
tleInent with the treasurer for the year" shall
have power to hunt up property that has
evaded taxation or been assessed too low.
And Section 26S provides how parties, who
conceive that they have been unjustIy or Il
legally taxed, shall make payment under pro-
test and bring an action IN the Court Of Com
mon Pleas against the treasurer for recovery
And Section 2b9 expressly. and In peremptory
stance, 10 Issue such writ, and declares what
is the only remedy under these circumsta nces
That section reads as follows:
MORE LAW.
section 2es. There shall be no other rene
dy in any case OF the illegal. or wrongful col
lection OF taxes or attempt to collect taxes =
= than that here.n provided;
and no writ. order or process of any kind
whatsoever staying Or preventing any officer
lection OF taxes from any step or proceeding
in the collection Of any tax, whether such tax
is legally due or not, shall in any case be
granted by any court or the judge of any
against whom any taxes shall stand charged
upon the books Of the county treasurer Shall
be required TO pay the same in such funds
and moneys as the said county treasurer shall
be authorized to .eceiveby the act OF the Gen.
eral Assembly levying the said taxes in man
uer and form as above provided, and there
upon shalFhaye his remedy under the proyi-
sions Of the next preceding section"
snALL The JUDGES INTERFERE WITH A CO.
ORDINATE BRANCH OF GoyERNMENr?>
Further: Section III declares that "the col
lection Of taxes shall not be stayed or pre-
vented by any injunction, writ or order issu-
ed by aay court or judge thereof" Now, the
louestion presented to you is not whether
| there was any Inequality or injustice in the
action Of the auditors in these two cases. II
| is not whether tbs ptroller. General has
transcended bis power, but IL IS whether the
Judges Of South Carolina shall interfere with
| coordinate branch OF the government. when
they are strictly prohibited by law from 50
| doing. 1t is idle TO deny the proposition
! that the Comptroller-General, the Auditor
l. and the Treasurer are all Officers Of the
State charged With a duty in the collection OF
taxes" as set forth 10 Section 269 There can
| be no collection uatil the property is assessed
and to quibbIe and' split hairs and exercise
power forbidden, upon the ground that the
| Auditor is not "aU officer charged with duty
| in the collection Of taxes" is merely trffiing
with the common sense Of the people. The
| banks had their remedy, namely, paying on
der protest and recovering ny suit; and the