Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1893-01-12

OOLC MblA. -. VI. IL OeNc N-'-' =
Mr.. Auditor --: Your
attention is hereby directed to the fol
lowing Act:
'.To amend and declare the law in ref
erence to the duties and powers of County
Auditors in reference to the assessment
of property for taxation, when false,
fraudulent or other improper return has.
been made
After the enacting words this law pro-
vides:
That from and after the passage OF this
Act the assessment of property for taxa
ton shall be deemed and held to be
step in the collection of taxes.
Section ,. That Sections 239, 240, 24l,
242. 243 and pa of Chapter NJ 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 COM
plete power to the County Auditors inde-
pendent of any rights conferred upon
County Boards of Assessors or other offl-
GERS as to securing full and complete
return of property for taxation in all
cases as expressed in said sections,
whether fraudulently or otherwise impro-
perly or incomplctely made.
Section 5. That the action OF the
County Auditor set forth in the I'd sec
ton of this Act shall not he interfered
with by any Court of this State by mar
damus. summary process. or any other
proceeding: but the tax payer shall have
the right, and no other, TO pay his tax on
sn ! return under protest as now pro-
vided by law.
Section i. That, etc. Approved by
-. December 25. 1892.
There can be no doubts under this law
as to the. duties and powers OF County
Auditors, and they will be expected TO
observe carefully the Sc lions of the Cen
eral Statutes construed by this Act and
will be held to a strict performance OF
their duties as required by these sections
thus construed under the instructions
heretofore given by this Office in circular
form.
Much Of the success or failure to ascer-
tain the whereabouts and value of all
taxable property and have it placed upon
the tax books is due to the inefficient
order and inefficient management of the
Auditors of the respective counties.
All taxpayers are required by law to
return all their taxable personal property
between the lst OF January and the Goth
day OF February, 1892, for taxation. Real
estate is not returned this year.
All personal property not returned,
falsely returned, partially returned, or
returned at less than its true value IL
money. is liable to penalty OF 80 per
cent
Ii is the duty of the Auditor while TAX
Ing returns TO make such inquiries and
investigations as he may deem necessary
to secure full return OF all taxable pro-
perty at its true value, and any Auditor
accepting a 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 cuties.
Millions OF dollars of taxable property
annually escape taxation in this State,
such as cash. mortgages and other ere
dts. which should he carefully looked
after and placed upon your tax dupli-
Gates 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 property greatly increased by
getting upon the tax books every class OF
taxable 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 men should be
taken. assessors are appointed annu-
ally under the law.)
One OF TIE greatest hindrances to the
proper valuation OF all properties is the
gross irregularities of values as made by
the different communities. As far as
may be possible let's have full, fair,
just and equitable return and valuations.
"All executors, administrators. guar
dians, trustees, receivers, officers, hus-
bands. fathers, mothers. agents or FAC
tors shall be personally liable for taxes
on all personal property which was in
their possession at the time when the
returns thereof for taxation should have
been made by themselves
According to the construction Of the
law by the Attorney General all Clerks
of Courts, Masters, or other public otfi-
GERS having funds in their custody are
required to return such funds for taxa.
ton. Respectfully,
W. a. ELLERBE.
Comptroller General.