The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1900-01-10

the valuation were high the rate could be
reduced, yet in the end it amounts to the
same thing. The question that concerns
the taxpayer is to have uniform value
Of assessment whether it be the actual
value or one-half the actual value. The
burden of taxation would then fall lequally
on all the taxpayers i'll proportion to the
property they owl, but if one mans prop
erty is assessed at its actual value and
another mans at one-half its actual value
the one either contributes more than his
share to the support Of the government or
the other does not measure up to his duty
in this matter. The main desideratum is
to secure sucl mode Of assessment as
will give uniform valuationNaalf prop
erty subject 10 taxation. ThaSsuch re-
suits are not obtained now INN sure.
Whether it is the fault Of tNa1aw or its
administration AM not preHd to say.
We have township boards of Sssors> and
county boards of equaizatisn but the.
,nanner,in which they aassa Iae ischafge
their duties and the time the8 ai1pt TO the
discharge of these dnties dos Het secure
uniform. valuationeo of p1fpeIH for the.
purposes oftaxAtion. IN or led could
they do it unde4 4thes presenxPl fSthey
gave more time q az ThS M secure
an approximate uni prmity lnati9n
in each county and 30 far AS count pur-
poses are conterne hst Sufhce,,::
but the average ;tlssl varies and:
equally on the sevsEa cot q haye;
no fully inatured 70 s. be your:
consideration asa3mea bis EVIL,
but I am persuads That ne plan:
could be devised BY s osstitu-
tion could be obeyed dAnd q perM as
sessed at its actual va1ne the Yen wohld
bear more easily and eanita Hnpon all
taxpayers. AS tfeaW mo- Ands the
County Auditondx required togo into
each township an AXE retH{p prop
erty and then the 46Snship 6oatds meet
and 20 over these returns and ben they
are gone over blythe, county boards of
equalization. I submit foEyo yoIr sconsids
Grafton the advisability Of eq1iring ttst
| the Constitution be carrie 6ntsa 8l
property assessedsAt its actna
that the County az 1itor take fefyFl
in the townships and that the f0W
boards be required to attend Sa{s
returns are being made and Sifsany
on arises as to the valuation Of fthept6
it could be settled by the Aud1tq
board of assessors and the;oWt
property. These township beAF
be men of ability and ch4fa5 and
should be in position to detefH the
actual value Of the property. T believe
that some such plan if ifproperly carried
out would materially increase the taxable
property of the State and 60 far towards
equalizing the burden of taxatiou. There
is need for something tobe done along
this line. VI
There is also some complaint of the ir-
regularity in which some County Treas
urers remit taxes collected BY them to the
State Treasurer. The law fixes the times
at which they shall remit but many of
them do not observe it. think It would
| be advisable to place them on salary the
same as County Auditors and require
monthly statements from them and with
hold their salary until the statements
to submit with their monthly statement
statement from the bank of deposit show
ing the amount of money to their credit
as Treasurer. And penalty should be
provided for the failures to turn over
| funds and make reports iaS required by
law and power given the Governor to
suspend or remove such as persistently
refuse or neglect to obey the law.
This subject of taxation is one that
more directly concerns tie people than
any other with which tyep will have to
deal and it deserves your most earnest
consideration and in whatever you do you
should endeavor to make the burden bear
eqaally upon all the propeHy of the State.
By comparison of ths.fgures in the
Comptroller Generals Eports you will
see.that the taxable prSerty for the fis-
cakyear commencing 6uary I, 1899, is
s3,IS5,IS3 more than g the preceding
fiscal year. Z
l;Total taxable propertyfor the
r. fiscal year commencing Jan
f"uary 1st, st,IS9e.............."SI76, ,422, 28S
Total taxable property for the
hscal year commencing Jan
nEy Ist, 189S...". ..s......- 173237,1o5
.,%s
| Increase ~ 3,ISS, ,IS3