The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1894-03-21


the Courts can give redress to the party
aggrieved thereby. STANLEY VS. Super
visors. l2l D. S., 551.) 1t is put clear
ly and tersely in Cummings VS.
National Bank, l01 y. S., 1877: "When
rule or system of valuation il
adopted by those whose duty it is
70 make the assessment whi'h is
designed to operate unequally and tc
violate fundamental principle Of the
Constitution, and when this rule is
applied not solely to one Individual
but to a large class of individuals OF
corporations"
We see that there is an essential
ingredient. Those whose duty it is to
make the assessment must adopt rule
or system of valuation with the design
that it shall operate unequally and
violate some fundamental principle OF
the Constitution.
What is the rule or system of taxa.
ton adopted by the board of equaliza-
ton for railroads? The General Asesm-
bly, of South Carolina are instructed by
the Constitution to prescribe such regu.
lations as will secure just valuation
for taxation of all property under q
uniform and equal rate of assessment
and taxation (Artie!e 9, Section L.
The Act passed pursuant thereto pro.
vides that "All property shall be
valued for taxation at its true value in
money, which in all cases not other
wise specially provided for by law shall
be as follows, to wit: For personal pro.
perty the usual selling price on the
usual terms Of similar property at ad.
ministrator's or executors 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 PARTITION under the order OF
Court at the place where the return is
made. Ifthere be no selling price then
what is honestly believed could be OBJ
tanned for the same at fair sale under
the conditions before Elentioned?" Gen.
eral Statutes of South Carolina, Sec.
PIG. Apart from the consideration
that even if the assessment fixed by this
board on the property Of complainant
is excessive this Court cannot interfere
STANLEY VS. the Supervisors, supra ]
There is no reason to think 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 a fair sale" Indeed this last
conclusion is not denied. The COM
plainant AYERS that the property was
returned by him at so to IS per cent of
its real value in his estimation. And
we can presume that when it was raised
by the board they acted under the
statute. The ground of complaint is
that.by uniform and notorious practice
other real and personal property is as
sessed for taxation at about so to so per
cent Of its value Notwithstanding the
Act of Assembly, and that this action
ofthe board Of equalization for railroads,
departing from this practice in the
case of railroad property, was with the
design, iutent and purpose Of putting
the burden Of tax s.luue on railroads
and not in order to carry out the pro-
vision 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 yalue'in money,
practice well known to this board
&nd departed from by them iG assessing
the property of railroads..
Iu South Carolina the general mode
of assessing property for taxation is as
follows: Each county in the State is
divided into tax districts, small terri
torial sub divisions, for the sake of con-
venience. The county auditor appoints
for each tax district three freeholders
resident therein as a board of assessors.
They meet, organize, elect chairman
and proceed to assess for taxation all
the real and personal property in their
tax district. This assessment is sent to
the county auditor, by whom it 10 SUBJ
mitted to the county board Of equaliZa-
ton, which consists of all the chair
men of the tax district boards. This
county board meets at the Office Of the
auditor and examines the returns ofall
the tax district boards. If any proper
ty, real or personal, has been returned
below its true value they raise the as
sessment. If above such value they
decrease it. They cannot reduce the
aggregate below the aggregate of all the
returns of the tax district boards. The
chairnen of the county boards con-
stitute the State board of equalization.
1t in turn reviews the action of all the
county boards. It has the same powers
as to increasing or diminishing values
that the county boards have. The
auditors of the counties act SIS clerks of
the county boards, and the Comptrol-
ler-General attends upon the State
board.
With regard to railroad property an
different method prevails. The
president and secretary of each COM
paDy is required annually to make re-
turns to the Comptroller General of
the railroad property and its value.
These returns are submitted by the
General for consideration
and action to a board consisting of
State officers, the 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 a valuation and diminish
ing the value of such as may have
been returned at too high a valua-
tion." General Statutes, Section 1856.
The term here used is ''equalize." But
as there is no aggregate to be maintain
ed as in the case of county taxes, this
word must be used with reference to
the language of the Constitution and
must be construed to mean to secure
equality.
This board is entirely distinct in
personnel and otherwise from the other
boards above referred to.
A mass of testimony has been taken
and has been filed with the record
with respect to the mode and practice
If assessment by the tax district and
county boards. It would consume too
much time to 60 into this in detail.
The result shows that for q long period
If time, up to recent date and perhaps
Up to this time, the provisions of the
Act of Assembly have not been re-
,arded and real and personal property
nave been assessed for taxation below
he real value in money. But nowhere
ioes it appear in the testimony that
his is the result of pre-concert, con-