Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1898-05-19
TIE EQUALIzING OF ASSESSMENTS
ON PROPERTY.
TO the People and Taxpayers of Oco-
nee County, s,.r,.i No..

In response TO the requests for in
formation, made by two reputable
citizens last week, J cheerfully COM
ply by giving the following outline
of official duties prescribed by law
relative to tho assessment of pro-
perty for taxation and tho action
Hereunder by the Boards of Asses
sors and Equalization for Oconeo
county. | do so the moro readily
because ! am persuaded that the
honorable gentlemen composing the
Township Boards Of Assessors and
the County Board of Equalization,
tried to discharge their difficult and
delicate duties fairly and impartiaily ;
that they acted as their honest iudg-
mont approved that they did the
best they could, with the lights be-
fore them, in tho attempt to cqualizc
tho burdens of taxation on the pro-
pcrty of tho county, so that each
taxpayer would contribute his Just
and fair proportion of the taxes re-
quircd by law to be paid. Every
rejecting mind will concedc that
they had nothing to 20 with the
making Of the law E; the thus is it
written was sufficient for them,
and they were charged solely with
its proper execution.
This year both real and personal
property had to be returned. Real
property is returned for taxation
every fourth year, and hence the
assessment recently laid on real pro-
pcrty will obtain for the next cnsu-
ing four. years. Thus every fourth
year the duties Of the Boards Of AS
SCISSORS and County Boards of Equali-
zations become very oncrous, if the
persons charged with this important
task are at all careful and painstak-
ing in its performance. Unless they
are men of intelligence, integrity
and decision of character, it can
readily be seen that the law would
become dead letter, the work
would be perfunctorily done, and but
little, if any, cqualizing Of the assess,
ments would be made:
Just here it may be well to con-
slider some Of the provisions OF law
regulating the assessment of pro-
pcrty as follows
An Act to Provide for the Return and
Assessment Of Property for Taxation.
BE it enacted by the General AS
scmbly Of the State Of South Caro-
lima:
SECTION 1. 1t shall be the duty of
all persons who arc 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
twelfth day Of February, 1893, and
the same time in every fourth year
thereafter.
SEC. 2. 1t shall be the duty Of the
County Auditor and Township
Board of Commissioners, on or be-
fore the first Tuesday Of March in
each year, to diligently seek for and
discover all property, both real and
personal, in his county subject to
taxation and not previously returned
or listed with him; and it shall be
his duty to list the same for taxation,
giving the valuation thereof, with the
name of the owner or person to whom
it is taxable.
SEC. 3. 1t 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
Commissioners and the Special Boards
OF Assessors, the returns Of all pro-
perty, both real and personal, made
to him, together with a list Of all pro-
ISit9S boti iStll thll'i I)tlSolal, WHlcll
he can discover has not been prcyi-
ously returned or listed for taxation,
rs required by law, stating in the
columns of remarks upon each return
list what he believes ought to be the
valuation Of the property returned
or listed.
SEC. 4. The Township Boards of
commissioners and Special Boards
of Assessors shall meet annually on
thd first Tuesday in March, or as
sod IN thereafter as practicable, at
sorA be convenient place or places, for
thcspurposc of performing the duties
dcHPlved upon them. 1t shall be
thcHr duty to carefully consider the
retESr and lists laid before them by
thcR County Auditor, and, if ncccs-
salV4, to compare the same with the
taYRreturns and tax duplicates for the
prfkious year or years. They shall
dib.k gently sock for and discover All
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