The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1894-03-22

party agSr1eVed' thereby. (Stanley Vs.
Supervisors, III U. s.. 55l) 1t IS put
clearly and tersely In Cummings VS..
National Bank, 101 U. S., 1877: when
rule or system OF valuation Is adopt
ed by those whose duty it Is to make
the assessment which Is designed to
operate unequally and TO violate fun
damental principle of the Constitution
and when this rule Is applied not solely
to one individual, but to large class
of individuals or corporations"
We see that there IL an essential in.
gredlent. Those whose duty 1t is to
make the assessment must adopt q rule
or system OF valuation with the design
that 1t shall operate equally and vio-
late some fundamental principle Of the
Constitution.
What is the rule or system of taxa
tion adopted by the Board Of Equaliza.
tton for railroads2 The General AS
sembly Of South Carolina are instruct.
ed by the Constitution to prescribe
such regulations as will secure a just
valuation for taxation of all property
under uniform and equal rate Of as
sessment and taxation. (Article 8,
Section ~ The Act passed pursuant
thereto provides that "All property
shall be valued for taxation at its true
otherwise especially provided for by
law shall be as follows, to wit: For
personal property, the usual selling
price on the usual terms of similar
property at administrator or execu-
tors sales at the place where the return
Is made, and for real property the
usual selling price on the usual terms
Of similar property at sales for parti-
tion under the order of court at the
place where the return is made. If
there be no selling price then what Is
honestly believed could be obtained for
the same at a fair sale under the con-
ditions before mentioned?" General
Statutes of South Carolina, Section
219) Apart from the consideration
that even If the assessment fixed by
this board on the property of complain
ant is excessive this court cannot in.
supra) There is no reason to think
that the board do not in the language
of the Act honestly believe that the
value fixed by them on this property Is
Its selling price at fair sale." Indeed
this last conclusion Is not denied. The
complainant AYERS that the property
was returned by him at 60 or 65 per
cent. of Its real value In his estimation.
And we can presume that when 1t was
raised by the board they acted upder
the statute. The ground for complaint
Is that by uniform and notorious prac-
tice other real and personal property Is
assessed for taxation at about 80 to 60
per cent. Of its value Notwithstanding
the Act of Assembly, and that this ac,
tiOn of the Board Of Equalization for
railroads., departing from this practice
IN the case of railroad property Ras
with the design, intent and purpose of
putting the burden of tax alone on
railroads and not In order to carry out
the provision Of the Act of Assembly.
Evidence Of this design is deduced
from the course pursued with regard
to other property in the State, and the
practice prevailing Of assessing such
property below its real value in money,
a practice we'll known to this board
and departed from by them in assess
ing the property of railroads.
In South Carolina the general mode
OF assessing property for taxation Is as
follows: Each county in the State is
divided into tax districts, small terrific
rial sub divisions, for the sake of con-
ventence. The CouRty Auditor ap-
points for each tax district three free
holders resident therein as a board of
assessors. They meet, organize, elect
a chairman and proceed to assess for
taxation all the real and personal prop
erty in their tax district. This assess.
ment Is sent to the County Auditor, by
whom 1t Is submitted to the County
Board of Equaliz alton, which consists
of all the chairmen of the tax district
boards. This county board meets at
the office of the Auditor and examines
the returns Of all the tax district
boards: IT any property, renl or per-
sonal, has been returned below its true
value they raise the assessment. If
above such value they decrease it,
They cannot reduce the aggregate be-
low the aggregate of all the returns of
the tax district boards. The cheirmen
of the county boards constitute the
State Board of Equalization. It in
turn reviews the action Of all the cOun
ty boards. 1t has the same power as
to increasing or diminishing values
that the county boards have. The
Auditors of the counties act as clerks
OF the county boards, and the Compt-
roller General attends upon the State
board.
With regard to railroad property an
entirely different method prevails. The
president and secretary Of each COM
pany Is required annually to make re-
turns to The Comptroller General of
Ine railroad property and Its value.
These returns are submitted by the
Comptroller General for consideration
and action to board consisting of
State officers, tho Attorney General. the
Comptroller General, the Secretary of
State and the State Treasurer. Their
duties are to "equaliZe the value Of the
property Of railroad companies by In
creasing the value of the roads and
property of such company as shall in
their judgment have been returned at
too low valuation and diminishing
the value of such as may have been re-
turned at too high valuation" Gen.
eral Statutes. Section 1856. The term
nere used Is "equalize." But as there
10 no aggregate to be maintained as IN
une case OF county taxes, this word
must pc used with reference to the Ion
guaRe or the Constitution and must be
construed m TO mean to secure equality
aol5 rms board Is entirely distinct in per
sonnel and otherwise from the other
boards above referred to.
A mass Of testimony has been talon
and has been flied with the record with
respect to the mode and praotice or ,v. aa.
sessment by the tax district and com
ty boards. 1t would consume too
much time to 90 into this detail. The