The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1897-03-24

Il
all grievances aud appeals from the
valuations and assessments fixed by
the township boards of commissioners
and special boards of assessors, and
act upon the same. For the purpose
of performing their duties said board
shall observe the following rule:
First. They shall raise the valuation
of such tracts and lots of real proper
ty or articles of personal property, as
in their opinion have been returned
or assessed below their true value, to
such price or sum as they may believe
to be the true value thereof, and due
notice shall be given to the owner or
agent of such property.
Second. They shall reduce tue val.
vations of such tracts and lots OF real
property and articles of personal pro-
perty, as il their opinion have been
returned or assessed above their true
value, as c)mpared with the average
valuation of the property OF such
county, having due regard to the rel
ative situation, quality of soil, i'm:
provement and natural and artificial
advantages possessed by each tract or
lot of real property.
Third. They shall not reduce the
aggregate value of real and personal
property below the aggregate value
thereof as returned to the county au
ditor. The auditor shall keep an &C
curate journal or record of the pro
ceedings and orders of said board.
Any person whose property has
been or may be assessed above its true
value who cannot secure relief from
said board shall have the right to ap
peal 10 the comptroller general, 10
whom shall be forwarded all testimo'
ny relative to each alleged grievance
and who shall act thereupon.
Sec. 6. The said returns and lists OF
taxable property, with the valuations
fixed as hereinbefore provided shall
thereupon be adopted by the county
auditor for the purposes of taxation
for the ensuing year, and shall be per-
manently entered on record by him
upon the tax books of his county.
1t shall be the duty OF the county
auditor to MAKE up and complete the
tax books of his county on or before
the 18th day of June, as provided IN
section 2S5 of the revised statutes OF
1898. Nothing in this act contained
shall be construed as interfering with
the provisions of sections 299 and 3l4
of the revised statutes of 1893.
Sec. Z. Each member of the town
ship board of commissioners and OF
the special boards o, assessors shall re-
ceive for his services in performing
the duties devolved upon him by this
act two dollars for each day actually
employed, not exceeding three days:
Provided, that in these townships or
tax districts in which is situated an
incorporated town or city of 1000 and
less than 5000 inhabitants they shall
be paid for not exceeding five days.
and in those townships or tax districts
in which there is an incorporated city
or town of 5000 and less than 1O, 600
inhabitants they shall be paid for not
exceeding 10 days; and in those town
ships or tax districts in which there is
an Incorporated town or city OF 10, 600
inhabitants or more they shall be paid
for not exceeding 20 days: Provided
further, that no per diem shall be paid
unless accompanied by the affidavit of
such member giving the number of
days actually employed and by the
certificate of the county auditor to the
effect that such member has fully per-
formed all the duties required by this
act.
Sec. s. Nothing in this act shall be
construed to affect the powers and
duties of the county auditor of Char.
lesion and of the special boards Of
assessors of the city of Charleston as
defined in section 311 OF the revised
statutes of 1893 and in any act or acts
amending said section tnat may be
passed at the present session OF the
general assembly.
Sec. 9. That from and after the pas
sage of this act the governor shall ap
point, upon the recommendation OF
The senator and the members of the
house of representatives from the re-
spective counties, three discreet elec.
tors in each incorporated city and
town in this State having a popula-
ton of not less than 500 Inhabitants,
who shall be known as the board Of
assessors of such cities aud towns,
whose term of Office shall be cotermi-
nal with that of the governor by
whom such assessors shall have been
appointed and until their successors
have been appointed and qualified.
The duties heretofore devolve upon
the township board of commissioners
as assessors shall be devolved upon
the board of assessors herein provided
for within the limits of their respect
i've cities and towns.
Provided, That nothing contained
in this section shall be construed as
affecting the special boards of assess,
ors in the cities of Charleston and
Columbia.
Sec. 10. All acts and parts of acts
Inconsistent with this act are hereby
repealed.
Sec. II. This act shall 60 into effect
Immediately after its passage.
An Heiress Kidnapped.
ST. LOUIS. March 17.-Ella Burden,
II years old, heiress to 500, 900, has
been inexplicably missing from her
home since Monday. She lived with