The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1897-03-24
THE ASSESSMENT ACT,
TEXT OF AN IMPORTANT NEW TAXA
TlON LAW.
In Immediate ETtc,-Wss Introduced by
Mr.. y. P. Thomas. Jr. OF Richlsnd. and

Mr.J. P. Thomas, Jr. OF Richlsnd. and
May Add Millions to Taxable Property.
An act to provide for the return
and assessment Of property for tsNa
ton.
Be it enacted by the general assem-
bly, of the State OF South Carolina:
Sec i. It shall be the duty OF all
persons who are required by law to
make returns OF personal property to
make full returns of all real estate and
Improvements thereon between the
first day of January and the 12ta day
of February, 1898, and the same time
in every fourth year thereafter. Pro
vided, That for that portion OF the
township of Florerce, in the county
of Florence, lying within the limits
of the city of Florence, like returns
shall also be made between the 1st day
of March and the 18th DAY Of March,
1897.
Sec. 2. It shall be the duty of the
county auditor and township boards
of commissioners on or before the
first Tuesday of March in each year to
diligently seek for and discover all
property, both real and personal, ID
his county, subject to taxation and
not previously returned or listed with
him; and il shall be his duty to list
the same with taxation, giving the
valuation thereof, with the name OF
the owner or person to whom it is
taxable.
Sec. 5. It shall be the duty Of the
county auditor on or before the first
Tuesday Of March in each year to lay
before the township boards OF com.
missioners and the special boards OF
assessors the returns Of all property,
both real and personal, made to him,
together with list of all property,
both real auS personal, which he can
discover has not been previously re-
turned or listed for taxation, SIS re-
quired by law, stating in the columns
of remarks upon each return and list
what he believes ought to be the val
uation of the property returned or
listed.
Sec. 4. The township boards OF com-
missioners and special boards OF as,
SCISSORS shall meet annually on the
first Tuesday in March, or as soon
thereafter as practicable, at some con-
venient place or places, for the purpose
of performing the duties Gevolved up
on them It shall be their duty to
csrefully consider the returns and
lists laid before them by the county
auditor, and if necessary to compare
the same with the tax returns and tax
duplicates for the previous year or
years. They shall diligently seek for
and discover all property, both real
and personal, in their respective tax
districts not previously returned by
the owner or agents thereof, Or not
listed for taxation by the county audi
tor; and thereupon it shall be their
duty to list the same for taxation IN
tnt. name of the owner or person to
whom il. is taxable It shall theraupon
be their further duty to fairly and irn-
partially assess the value of all prop
erty, both real and personal, IN their
respective tax districts, entering upon
the returns and lists furnished them,
and they shall have the right IN per
forming their duties hereunder to In
crease but not to lower the valuation
of any property; real or personal, as
fixed by the county auditor or as re
turned by any person; and it shall moi
be deemed material whether the re,
turn so increased was intentio aally ol
unintentionally false, or whether the
property whose value is 50 raised was
Intentionally or unintentionally re-
turned st less than its fair cash value
by the county auditor and upon the
lists made out by them, the valuations
fixed by them; said returns and lists,
with said valuations, to be by them
laid before the county auditor on OF
before the third Tuesday in March IN
each year, except that for the town
ship of Florence, in the county o!
Florence, for the year 1897, the SANE
to be laid before the county auditor
on or before the 31st of March. Pro
vided, however, that real estate shal
be valued and assessed by said boards
only in those years when real estate
is by the law required to be returned
except that said boards may, in any
year, value and assess any real estate
and Improvements thereon which they
may ascertain or discover have no
previously been returned or assessed
for taxstlon. Whenever the valuation
and assessment of any property is nx
ed by said boards at q sum greater
than the amount returned by tht
owner or his agent, or whenever any
property is valued and assessed fol
taxation which has not been previous
ly returned or assessed it shall be th
duty of the county auditor on or be
fore the fourth Monday in March o
the year IN which the valuation ant
assessment is made to give to the own
er or agent of such property writer
notice thereof, which notice may b
served upon such owner or his agen
personally, or by mailing the same t
such person or his agent st his las
known place OF residence; and sue!
owner or his agent, if he objects t
such valuation and assessment, shal
have the right Of appeal to the count.
board of commissioners, sitting on tn
county board of equalization, wlic'
appeals shall be heard by said count.
board. That account of the count.
auditor for the necessary stationer.
and postageto enable hiln to give tn
notices herein required, shall be va
lid claim against lne county and shal
be paid as other county claims ar
paid. Nothing in this act containe'
snail be construed as interfering wit!
the duty Of the county auditor OF ao
ding fifty per cent. to the value Q
personal property as penalty as pro
vided in sections 279, 295, and 297 o
the revised statutes OF 1898, nor wit
the duties of the county auditor a
prescribed in section 29O of The reyis
ed statutes of 1898.
Sec. 5. The county boards Of com
nlssioners, while acting as the count,