The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-01-29
TO INCREASE REVENUES.

last two are never to be thought of ex-
cept as last extremity. The first is
the natural and proper method of rails
ing what is needed. and if all property
is assessed at its true value there would
be enough money raised to meet all
the real needs of the State. Take the
property of railroads alone. If taxed
upon its true value, the State, the cities
and counties would get $75O,000 for 1901
instead Of $4,000, the amount paid i'll
1898, 1899 and 1900.
The investigation growing out of the
refusal of the railroads to pay the tax
assessed by the Corporation Commits
sion has shown gross inequalities in
the assessments of real estate, though
the railroads utterly failed to make good
their contention that there is rule or
agreement OF differentiation. The in
equalities brought to light should not
longer be permitted to exist. There
ought to be some competent tribunal,
with adequate powers, to secure such
assessment of property, corporate and
individual as would at least remedy the
gross inequalities that have been shown
to exist in certain cases. To that end
Mr.. NJ. S. Willard, member of the
House Of Representatives from New
Hanover, has introduced a most impor-
tant bill that ought TO become "a law.
1t would do what its title declares to
be its purpose, to-wit. Secure a Prop
er Assessment of Property for Taxation.
1t creates the Board of Corporation
Commissioners. Board of State Tax Com
miss :oners. with large and important
powers that are clearly defined. The
duties of the Commissioners are thus set
forth II section of the bill.
1t shall be the duty of said board:
/. TO have and exercise general super
vision over the tax listers and assessing
officers of this State, and to take such
measures as will secare the enforce
ment of the provisions of this act, to the
end that all the properties of this State
liable to assessment for taxation shall
be placed upon the assessment rolls and
assessed at their actual cash value.
2 To confer with and advise assessing
officers as to their duties under this
act, and to institute proper proceedings
to enforce the penalties and liabilities
provided by law for public officers, Of
flcerS of CORPORATIONS and individuals
failing to comply with this act: to pre-
fer charges TO the Governor against as
sesSing and taxation officers who vio-
late the law or fail in the performance
of their duties in reference to assess
ment and taxation, ana in the execution
OF these powers the said board may call
upon the Attorney General or any pro-
scouting attorney in the State to assist
said board.
TO receive complaints as to proper
,ty liable 20 taxation that has not been
assessed, or has beer fraudulently or
improperly assessed and to investigate
the same AMI to take such proceedings
as will correct the irregularity COM
planned of, Il found L. exist
A. To sec that Zach county in the
State be visited by at least one mem
Der of the hoard as often as once each
year, to the end that all complaints
concerning tie law nay be heard; that
information concerning its workings
may be collected: that all assessing and
taxation officers comply with the law.
and all violations thereof be punished,
and that ali proper suggestions as to
amendments and changes may be made.
5. To require from any officer in this
State, on forms prescribed by said
Board OF State Tax Commissioners, such
annual or other reports as shall enable
said board to ascertain the assessed val
uations of ali properly listed for taxa
ton throughout the State under this
act; the amount Of taxes assessed, coll
lected and returned DELINQUENT, and such
other matter as the hoard may require,
to the end that it may have complete
and statistical information as 10 the
practical opel alton OF this act.
S. To make dligent investigation and
inquiry concerning the revenue laws
and systems Of other States and coun
tries, so far as the same is made known
by published reports and statistics, and
can be ascertained by correspondence
with officers thereof, and with the aid
of information thus obtained, together
with experience and observation Of our
own laws, To recommend to the Legisla-
ture, at each regular session thereof,
such amendments, changes or mOdlfl-
cations of our revenue law as seem
proper and necessary to remedy injus-
tice and irregularities in taxation. and
to facilitate the assessment and collec-
ton Of public revenues.
T. To further report to the Legisla-
ture at each egular session thereof, or
at such other times as the Legislature
may direct the whole amount of taxes
collected in the State for all purposes
classified as 20 State, county and town
ship and municipal purposes with the
sources thereof; the amount lost; the
cause of the loss: the proceedings of
said board, and such other matters of
information concerning the public rev
enues as it may deem Of public inter-
est
Mr. Wizards bill has been carefully
drawn. 1t is too long to publish in full,
but it will be found upon full reading
to be the hes. and w.sest tax assessing
bill that has been considered by North
Carolina Legislature.
A law similar to the one presented
by Mr.. Willard for North Carolina is