Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1900-01-11

Tie NalilallOn were high the rate could be
reduced, yet i'll the end it amounts to the
same thing. The question that concerns
the taxpayer is to have n uniform value
OF assessment whether il he the actual
value or onc-half the actual value. The
burden OF taxation would then fall equally
on all the taxpayers III proportion to the
property they own, but if one mans prop
crty is assessed ut its actual value and
another mans at one half it's actual value
the one either contributes more than his
share to the support of the government or'
the other docs not measure up to his duty
i'll this matter. The main desitlcratum is
to secure such a mode of assessment as
Will give uniform valuation to all prop
crty subject to taxation. That such re-
suits arc not obtained now am sure
Whether it is the fault Of the law or its
administration | am not prepared TO say.
We have township boards of assessors and
county boards of equalization, but the
manner i'll which they as a rule discharge
their duties and the time they allut to the
discharge of these duties does not secure
uniform valuation of property for the
they do it under the present plan if they
gave more time to it. They may secure
all approximate uniformity for valuation
i'll each county, and SO far as county pur-
poses are concerned THAT might suffice,
but the average in the counties varies and
the burden of State taxation does not fall
equally OIL the several counties. | have
no fully matured plan to submit for your
consideration as a remedy for this evil,
but | am persuaded that if some plan
could be devised by which the Consltu
ton could be obcyed and all property as
scsScu at its actual value the burden would
bear more easily and cquitably upon all
taxpayers. AS the law now stands the
County Auditor is required to 90 into
each township and take returns of prop
crty and chen the township boards meet
and go over these returns and then they
arc gone over by the county boards OF
equalization. | submit for your consid-
Grafton the udvisability of requiring that
the Constitution be carried out and all
property assessed ut its actual value and
that the County Auditor take returns only
i'll the townships and that the township
boards be required to attend while these
returns are being made and if any u,lcS-
on arises to the valuation Of the property
1t could be settled by the Auditor. the
board Of asscSsors and tho owner Of the
property. These township boards should
be men of ability and character and
should be i'll position to determine the
actual value Of the property. ! believe
that some such plan if properly carried
out would materially increase the taxable
property of the State and go far towards
cqualHinE the burden of taxation. There
is need for something tc be done along
this line.
There is also some complaint Of the ir-
regularity i'll which some County Treas
urcrS remit taXc.. collected by them to the
lnu f. a.,
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
were received And also require them
TO submit with their monthly statement a
statement from the bank Of deposit show
ing the amount of money 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 pcrsistcntly
refuse or neglect to obey the law.
This subject of taxation is one that
NOR" 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 cndcav0r TO make the burden bear
equally upon all the property Of the State.
BY comparison OF the figures in the
Comptroller Generals reports you will
see that the taxable property for the fis.
cal year commencing January I, $500 is
S5,IS5,lS3 more than for the preceding
fiscal year.
Total taxable property for the
ilHcAi year commencing IAN
uary lSt, 1899. 0................. SI76, APP, 2SS
Total t2Nablc property for the
hScal year commencing Ian
uary Ist, lS9S..... ............ I-5,237,Io5
lhcrcaSc'..... .''''' 3,lS5,lS lS5
SINKING FUND.
beg TO direct your attention to the re-
port OF the Commissioners Of the SINKING
Fund from which it appears that the Gu
mulativc Phosphate Sinking Fund now
amounts 10 f&l773I.3S. This shows an
increase OF thcac assets of SsI.l25.pl
since the report Of last year. OF this
amount II,7i6. IS iSdcrived from interest
and s3o,,7o: rs Is derived from phosphate
royalty during the year. The assets OF
this fund consist of the following:
State ,5.72S sG
Bank loan secured by State
h"lidS"...... ........... 10000 60
Loans to Counties II, oS, ~
Interest bearing deposits in
hankS.............................. I7S,9IS.l0
l"''l'.'.'' '....................."S3l SO
The aSScsts of the Ordinary Sinking
fund amount TO SlS,3So.6l of which
$50, 2Nn % Is loaned to counties and Sl&,-
l5o.6l deposited in banks. This shows a
decrease OF this fund of S,,II3.I2 since
the last report. This is covered bv the
purchase OF csChcatcd lands which have
since been sold at a profit but the terms
OF sale have not yet been fully compiled
with by the purchaser. The report gives
full details of the work of tie Commits.
SoncrS for the year and | invite your