The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1899-09-16

"A condensed comparison for the years
1897 and 1898 is as follows:
1898, value of real and
personal property :. $685., 247 $4,000
1897, value real and per-
sonal property :. 80. 229,S54, 4O9.OO
Increase over 1897 1892, $4,000
1898, value railroad,
steamboat and canal
property 49,. 800. .$33, 619, s6s99
1897, value railroad,
steamboat and canal
property 80. -. -. 29,157099
Increase over 1897 49,. "a, 462, 769.7 6
Total increase over
1897 :. 49,. -. -. SO, 500, 6S9.lo
During the period from 1892 to 1884,
there was from year to year a persistent
decrease in the taxable value of real and
personal property and the total decrease
for that time was $12,591, 5000. An
increase in the taxable value of real and
personal property for 1893 over 1897
makes a net decrease in the value of
such property from 1892 to 1898 of Sl0,-
202, 472.
''During the same period 1892 to 1889
there has been an increase in the as
sessed value of railroad, telegraph.
steamboat and canal property of Sl3,-
800, 10S. 49,"
This, together with the afidavits, the
substance of which was given in my dis
spatches yesterday constitutes the evil
dence in the railroads case. Notwith-
standing the value placed on the above
as evidence the Commissions attorneys
attach very little Importance to it for
the following reasons:
l. The Auditors report on which it is
based is ten years old.
2. The census is neither official nor
accurate, and it is well known fact
that the value of property is always ex-
aggerated to census takers.
3. The utterances of both Gov Vance
and Gov. Jarvis are two-edged swords,
cutting both ways. They simply prove
the evil of a system which is no more de-
Tended by the Corporation Commission
than it is by the railroads. In fact the
Commission considers both of these eX-
tracts as in their favor rather than
against them.
4 And as to the State Treasurer's
statement above quoted, it will be noted
that it refers to the tax of 1898 and
was made in an advertisement for the
sale Of bonds.
Also in reply to the affdayits setting
forth that orders had been made by the
county commissioners in BERTHE aud
Duplin to assess timber lands at only
three-fourths their real value, the State
has introduced testimony showing that
these orders were made for the reason
that the timber men are continually cut
ting timber off these lands and perhaps
by the end of another year all the timber
will be gone and for this consequent de-
crease in value twenty-five per cent. is
taken off. This is considered fair in
timber counties.
Another railroad affidavit to which the
Commission attorneys made specific re-
ply was that by A. II. Price, Southern
attorney at Salisbury. Price states that
he was employed by the Southern Rail-
way Company to visit all the counties
through which that road runs and to Sc
cure affidayits from officers and proml.
nent citizens, tax assessors and others
to be used in this case. He visited
counties from Cherokee to Wake, also the
counties of Northampton, Nash, Wilson,
Wane, Craven and Pamlico. He made
it his business to ascertain the mode,
manner and custom that prevailed Ill
each county as to the rule of assessing
property, both real and personal.
A great many officers with whom he
had conversation, he said, particularly
the sheriff of Madison county, two as
SCISSORS in Cherokee county, two asses
sors in Mcdowell county, a member of
the board of county commissioners IN
Iredell county, and several officers IN
Randolph, Davidson and GmlfOrd, eX-
pressed a Discrimination to make yolun-
tary affidavits as to the rule of assessing
property in their respective counties.
They admitted that if they were placed
under subpoena by court OF competent
Jurisdiction, they would swear that It
had been the uniform rule and
custom by the assessing officers In
these counties to Systematically under
value property, real and personal, for
taxation, and that the assessors had gem
orally observed what is known as the
tWo-thirds rule and continued to observe
it up to and including the year 1899.
He stated also that in no county
through which he passed did any officer
pretend that real and personal property
was assessed at its full value, except the
county of Durham, and in that county
the assessment for property in 1899 had
been greatly increased, and there was
great dissatisfaction en- the part of tax
payers, because they knew that they
were paying more than their proportion
ate part of the burden of State taxation.
And that meeting of the board OF
county commissioners had been called
at which the matter had been called to
the attention of the commissioners with
view to having them reduce the as
sessment but the assessment of 1899
was allowed to stand.
| In the county of Pamlico, the clerk of
the court, had told him that certain af-
| fdavits had been sent to register of
deeds and chairman of the county COM
missioners by attorneys at Raleigh, ask
ing them to swear that property in that
| county had been assessed at it's true
cash value. The register Of deeds had
returned the affidavit, stating that prop
erty in the county was not assessed at
| its true value-not more than two-thirds
TO three-fourths of its real value. The
affidavit was returned to him and he was
reauested to have the board of commits
Sioners make it; two of the commission
ers refused to sign these affidavits, and
e.u+ho,. onpvnpcafiap with MIR Price