The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1893-01-11
Comptroller Enerbe's Move Against the
Corporations, Whose Returns do not
Come up to the Administration
Standard.
Special to News, and Courie:

Mr.--, Auditor--: Your
attention is hereby directed to the fol-
lowing Act:
sTo amend and declare the law in
reference to the duties and powers OF
county auditors in reference to the
assessment of property for taxation,
when a false, fraudulent or other ms
proper return has been made.'
After the enacting words this law
provides: :.
That from and after the passage OF
this Act the assessment Of property for
taxation shall be deemed and held to
be step in the collection of taxes.
Section 9. That Sections 239, 240, 2l,
242, 243 and PA of Chapters XI of the
General Statutes, relating to the assess
ment and taxation Of property, be and
the same are hereby, declared to be IN
full force and effect, and shall be con-
strued to mean as giving full and cou-
plete power to the county auditors
Independent of any rights conferred
upon co3nty boards ofassessors or other
officers as to securing aflll and COM
plete return of property FOR taxation in
all cases as expressed in said sections
whether frauduiently or otherwise i'm
properly or incompletely made.
Section 8. That the action of the
county auditor set forth IN the I'd sec
tion ofthe Act shall not oe interfered
with by any Court Of this State by
mandamus, summary process, or any
other proceeding; but the taxpayer
shall have the right, and no other, to
pay his tax on such return under pro-
test as now provided by law.
Section 4. That, etc. Approved by
-, December 25, 1892.
There can be no doubts under this
law as to the duties and powers Of coun-
ty auditors, and they will be expected
to observe carefully the sections of the
General Statutes construed by this Act
and will be held toa strict performance
of their duties as required by these Sec
tions thus construed under the inst-1c-
tions heretofore given. by this Office in
circular form.
Much of the success or failure to as
certain the whereabouts and value OF
all taxable property and have it placed
upon the tax books is due to the in
efficient order and inefficient manage
ment of the auditors of the respective
counties. .
All taxpayers are required by law TO
return ali their taxable personal pro-
perty between the 1st Of January and
the Goth day of February, 1893, for
taxation. Real estate is not returned
this year.
Ali personal property not returned,
falsely returned, partially returned, or
returned at less than its true value in
money, is liable to penalty of so per
cent.
It is the duty of the auditor while
taking returns to make such inquiries
and Investigations as he may deem ne
cessaTy to secure full return OF all
taxable property at its true value, and
any auditor accepting return from
any taxpayer when he suspects or has
reason to believe that such return is not
correct or full is derelict in his official
duties.
Millions ofdollars of taxable property
annually escape taxation in this State,
such as cash, mortgages and other
credits, which should be carefully
looked after and placed upon your tax
duplicates and made to bear their just
portion of taxation.
Auditors are urged to the exercise of
proper diligence in this matter of taking
returns and if the law is wisely, judi
ciously and firmly enforced much
of the evils now suffered will
be remedied and the taxable prop
erty greatly increased by getting upon
the tax books every class oftaxaoie
property.
Care should be taken in making the
valuations made by the taxpayers OF
personal property as nearly uniform
throughout the county as possible.
In the selection Of assessors great
care should be exercised, and the best,
most impartial and intelligent mec
should be taken. Assessors are ap-
pointed apnually~under the law
One of the greatest hindrances to the
proper valuation of all properties is the
gross irregularities ofvalues as made by
the different communities. AS far as
may be possible let's hare full, fair,
and equitable return and valuations.
-"AsI executors, administrators, guar
diaus, trustees, receivers, officers, hus-
bands, fathers, mothers, agents or
factors s,,al: ;'e personally liable for
taxes on al persona, property which
was in their possession at the time
when tn. r;,'ur,S thereof ;or taxation
should have b-,,n made by themselves"
According tn the C. :';<trGc::::l Of the
law E.y the Attorney General ali Clerks
of Courts n iSterS. CT other public Off
GERS having fu'''!: III their custody are
required 10 re!:r.i su.!I !uu Is for i;Aa-
ton. Res ..vrt:uiv,
". Il. ELLEi.3i.
Comptroller General.