The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1893-01-18
HEDIESDiT. JlEUlRY is. 1888.
WHERE REFoRM rs NEEDED,


wHERE Reform rs NEEDED
A great deal has been said and writ
ten during the past few years in this
State about reform, and reduction of
taxation, and so forth and SO on.
There IS little doubt there is need
snd room for reserm. But so far there
has been none accomplished. The as
sessments Of certain classes of property
have beer increased, and, together
with the natural increase in wealth,
the assessments of property for taxa
ton in this State are about SIS,000,o00
more than they were two years ago.
And yet with this increase in assessed
values, the rate of taxation as levied
by the last Legislature is one mill
higher than it was two years ago.
That does not look much like the kind
of reform the people expected or want.
But tbs not of this we now intend
,sto write. This increase in the levy
may be necessary and wise, and then
again it may not be. We will not
question or discuss it at present.
Article 8, Section !, of the Constitu-
tion of the State says:
The General Assembly shall pro-
vide by law for q anife7na and eqGal
of 20. u
shall prescribe such regulations as shall
secure just valuation of all property,
Hsals PERSONAL and possessory, except
mines and mining claims, the proceeds
sloHwhich alone shall be taxed, and also
excepting such property as may be ex-
Sempted by law for municipal, educa-
tioaal, literary, scientific, religious or
charitable purposes
In accordance with this provision
certain laws have been enacted to carry
itout. But anyone who Will take the
pains to investigate the subject VIII
soon be convinced that there is neither
uniform" nor an aeqnal rate of as
sessment.' y
The idea is, of course, thatal proper
sy should be assessed at the same ratio
of value, whether its full value, or one
half or three-fourths its actual value.
Ifthat could be done, then the burden
of taxation would bear evenly upon all
parties and classes of property. But
tkere is neither sense nor justice in
trying to have one class of property
returned at its full value, when other
property is only assessed at one-half or
three-fourths of its value. There is no
sense in valuing all mules, for instance,
"a township or county at the same
price per head, because one mans
mules may be worh three times, per
head what his neigh bor's are.
Then, again, there is no reason or
justice in putting the same valuation
per acre upon all the land in town.
ship, because everyone knows that
even in two adjoining farms OF the
same number Of acres, one may be
worth twice what the other is. Yet
the rule has been to make an average
of these things by the townships, and
all lard is put at the same pr1ce per
aere.
Now there is something wrong here
somewhere. It may be the law or it
may be the manner of its execution,
bnt teYidently there is not a .suniformn
sor an aequal rate of assessment
Some property under this rule is
valued at more than what it is worth,
while other property is less than half
its actual value.
We need some arrangement by v hich
the burden Of taxation shall bear even
Is apon all property.
The Auditor is now taking returns,
and if every taxpayer in making his
returns would consider conscientiously
theoath he takes and would do what
hesWeas be has done, namely, '.re-
turned the same at what honestly
believe to be the market value" and
further that it is true and faithful
return of all the property which am
required by law to list" the remedy
for unequal assessments would be
found. But how many make such
return? We fear they are very few.
The only other remedy we can see
new is to have assessors in each town
ship who viii go from house to house
and value the property of each tax
payer separately.
If there was an equal and uniform
rate Of assessment of al! property at its
market value the rate of taxation
could be materially reduced.
The following is the oath in full
which each taxpayer takes when he
makes his return:
The State Of South Carolina, Newbeny County
above all the Real and Personal Property
Moneys, Credits oyer and above my indebtedness.
Investments In Bonds, Stocks, Joint Stock Com
pan1cs, or otherwise, belonging to me, OF under
- 22SAOSI, SR d. ouSOdlN,
Parent, Guardian, Trustee, Executor, Admins
traitor, Receiver, Accounting Officer, Agent, At
torTey Or Factor, on the Ist day of January, 1865
5 Whicn are subject to taxation under the laws OK
this State, end that have returned the same at
what honestly believe to be the market value:
and that the above list as furnished by me to the
County Auditor, IS true and faithful return Of
all the property which am required by law to
list. and further, that am liable to the Poll
Tax
Sworn to and subscribed before me, this -
2 Gay o. -, 1895. -, Auditor.
a4ho. oadrass has been issued