The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1897-07-27
TAXATION IN THIS STATE.

Ae10
ity In Listing Other Property-Imprison.
ment for Non.Payment Of Taxes.
Messenger Bureau, Park Hotel.
Raleigh, N. c., July "A.
Especial Correspondence.)
At the county officers convention. 10
meet at Morehead City his week. State
Auditor Aver will deliver an address.
He will say in part a follows:
Let US first review some facts and
figures concerning the listing return OF
land-a species of property which is al
ways visible, and which does not de-
crease or increase in natural measure
me The most reliable authority ac-
cessible shows that there are in the
state 52,250 square miles OF territory.
Reduced to acres the area Is 80, 440, 900
square acres. OF this area within state
bounds, however, there are 3,670 square
miles. or 2,34S, 800 square acres OF water.
These figures show the net amount OF
actual land in the state to measure up
to 81, 091, 200 acres. The number Of acres
Of land r~eturnable for taxation in 1895,
according to the auditors report for
that year, was %, 019, 748. It appears,
therefore, that there are 3,071, ASP acres
of LAM in this state which are not list
ed for taxation for the year 1896. From
this number must be deducted the
noun of land included in towns lots.
The number of lots was 80, 900 in round
numbers, and allowing u Of an acre
for each town lot, which is a fair aver
age, it appears that 10000 acres are list
ed as town property, without reference
to the measurement per acre. We then
nave a discrepancy of 3,061,4 52 acres be-
tween the number Of acres Of land con-
tanned in the state. and the number of
acres listed for taxation. The conclu-
sion is therefore forced, that there has
either been considerable laxity in the
matter Of getting the a on the tax
list, Of that the state owns more than
5000, 900 acres. From such records as
are accessible, there is no way to con-
clude that the state owns so much
territory. If we should grant that the
state owns 1000, 900 acres, which Is a
very liberal estimate, there would still
remain more than 2,0O0,0 600 acres un-
listed. The verag valuation of and
according to the tax assessment in
this state is about $500 per acre. At
this average, 1000, 900 acres of land are
worth $4,000, 600, n a failure to list
this and for taxation at the average
value per acre shows a loss OF taxation
to the state and counties, under the
present constitutional tax rate, of more
than $50. 900 per al
There are several facts that might
prove interesting in connection with
his particular matter Of listing and.
For instance, the minimum lumber OF
acres Of land listed in any one year dur
ing the past ten years was 27,287, 466
acres; this was in 1891. The maximum
number Of acres Of land listed in any
one year during h past ten years was
%, Ills, 324; this was in 1888. These fig
ures show a difference Of 1,427, 1858 acres
between the listing Of n year and
the listing Of another. It is impossible
that land can get up and walk out OF
the state during the term of tax list
ing in one year and show itself for list
ment another year. 1t is therefore evil
dent that there is some lOOseness in our
system, or some laxity or incompetency
on the part of those charged with the
duty Of primarily making up the tax
list. If there are %, zoo, 900 acres of land
in the state that can be listed in one
year, under ordinary conditions that
amount of land should appear on the
tax list every year; but from 1885 to
1895, the differences from n year to
another, or from one year to some other
year., have ranged from 100000 to
nearly ], 800, 900 acres. For the last seven
or eight years there has been a gradual
decrease of the number Of acres of
land listed, until the difference between
the number Ill 1000 anu 1oSO d111OullCO
to about zoe, 900 acres; an area which
would make five Of our average size
counties. The failure to get this land
on the tax book regularly from year to
year (and if it appears thereon one
year it should, generally speaking, ap-
pear thereon every year,, entails a loss
to the states revenue which, under our
low rate of taxation and the necessities
and expenses of the government and
x,.l 49, ~ oo~ III ffnvI 70
lose.
VARIATION IN VALUATION.
A curious fact in connection with the
listing of and for the past several years
is the valuation at which it has been
returned. For instance, in 1884 the num-
Der of acres of and returned was U.s.
46S, 900 acres. 1t was valued at $102, 300,-
900. At this time land and real estate
of every character was held to be worth
more than any body holds it to be
worth today, and yet, strange to say,
in 1895 2S, 600, 900 acres of land are valued
at $110, OOO, 900. So according to the as
sessment or valuation which has pre-
vailed, it appears that %, 400, 900 acres Of
and were worth $4,000, 900 less in 1884
%, 600, 900 acres are worth in 1896.
This, it seems to me shows some radical
defect and ~irregularity in our system
of assessment; for the common cry
from one end of the state now to the
other is that land is worth from 10 to rs
per cent. less in 1896 and 1897 than in
1884 and 1887.
If it should so happen in the valua-
ton and assessment Of lane for 1897, or
in the next general assessment under
our present system, that the valuation
of land should be made to correspond
with the present general sentiment as
to it's comparative value, we would Sus-
tain in this particular alone a loss in
taxable values of from ten to twenty
five million dollars; and this at the
present rate of taxation would mean
a loss in state and county revenues of
from $50, 900 to $3.50, 900 in n year.
The irregularities in listing, Of course,
begin in the counties, n it may be in
teresting to note some illustrations as
to the differences hat have occurred
there. In doing this we will only notice
the returns for the asst four years, viz:
1893. 1894, 1895, INC 1896. For instance,
opa county (A1amanceo returned for