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

tile valuation were high tile 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 equally
on all the taxpayers i'll proportion to the
property they own, 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 such mode Of assessment as
will give uniform valuation to all prop
erty subject To- taxation. That such re-
suits are not obtained now apis sure.
Whether it is the fault of the law or its
administration am not prepared SO say.
We have township boards of assessors and
county boards Of equalization, sbHt. the
manner in which they as alrule diASharge
their duties and the time they ak 70 the;
discharge of these duties does No. SECURE
a uniform ~valuatio9sof propeH the
| purposes of fta1atiud IN Nor indeS sonfd
they do it under thepresent plan 4ey
gave more time to it,, Ehey ma zesnre
an approximate unifofhstty for valuation
| in each county, apd so far as. countyspurS
poses are concernsd thai S9higlt sgfhce,
but the average in the hes yaries ahd
The the burden of State 5sEiSn az q sssssao ffsA
equally on the several seb1ui 3sase
no fully matured plan: gttr.
consideration as a femf2Z 1,::
but am persuaded plan
could be devised by whi itus
ton could be obeyed st3 pfs as
sessed at its actual vaineJhe ebuJJ gprld
bear more easily andseduitabl all
taxpayers. AS the lstRnQW the
County Auditor isi reqnfie
each township and taNE tnfns op5
erty and then the towA5 boards meet
and 20 over these returns aud thsll3 hey
are gone over by the county haatd of
equalization. I submit for your ohsfds
Grafton the advisability of requiring that
the Constitution be carried ont sahasan
property assessed at it's actual val aud
that the County Auditor take retlrt
in the townships and that the stoylal
boards be required to- attend whilethez
returns are being made and if any Dues
OH arises as to the valuation Of fthe prppSB
it could be settled by the AuditoTs5{ {l3E
board of assessors and the owner u{
property. These township boardsh8 3
be men of ability aud icharacter
should be in position to determife ne
actual value of the property. ! believe
that some such plan if properly carried
out would materially increase the taxable
property of the State and 60 far towards
equalizing the burden of taxation. There
is need for something to be done along
this line. -. rs
There is also some complaint Of the If
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
then, do not observe it. l 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
were received. Aud also require them
to submit with their monthly statement
statement from the bank of deposit show
ing the amount of moaey to their credit
as Treasurer And penalty should be
provided for the failure to turn over
funds and make reports as required by
law and power given the Governor to
suspend or remove such as persistently
refuse or neglect to obey the law. f.
This subject of taxation is one that
more directly concerns the. people than
any other with which you will have to
deal and it deserves your most earnest
consideration and in whatever you do you
should endeavor to make the burden bear
equally upon all thepropety of the State.
BY comparison of the figures in the
Comptroller Generals reports you will
see that the taxable property for the fs-
cal year commencing January I, 1899, is
S3,IS5,IS3 more than for the preceding
fiscal year.
Total taxable property for the
fiscal year commencing Jan
uary Ist, 1Se9.,...............$I76,422,2 ,2SS
Total taxable property for the
fiscal year commencing Jan
uary Ist, 1S9S.".. ...."."" 1881 los