The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-02-14
= 20 AJqlJ - -
NEW MAur.E ERY ACT.
Contains Provision for Board Of State TAI
Commissioner


Commissioners.
If the idea of the subcommittee sp-
pointed 10 draught Revenue and Ma
chinery Act is carried out, the metnod
of collecting taxes in North Carolina
will be very materially changed.
The demands made upon this LeSis-
lature for pressing needs are such that
the committee has found it necessary
to either frame laws that insure an in
crease in the revenues, issue bonds, or
create a deficit. The last two are never
to be thought of except as a last OK
tremity; the first is the natural and
proper method of raising what is need
ed, and If all property is assessed at its
true value there would be enough
money money raised to meet all the real
needs of the State. The committee
think these inequalities should not
longer be permitted to exist and they
are of opinion that there ought to be
some competent tribunal with adequate
powers to secure such assessment of
property corporate and individually as
would remedy the evil To that end
bill introduced by Mr. Willard of New
Hanover, providing for making the
Board of Corporation Commissioners a
Board of State Tax Commissioners,
with large and important powers, has
been incorporated in the new Machin-
cry Act The duties of the Commis-
sioners are thus set forth in section 6
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 secure the enforce
ment of the provisions of this act, to the
end that all the properties of this State
Fable to assessment for taxation shall
be placed upon the assessment rolls and
assessed at their actual cash value.
=. 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 pro-
vided b. law for public officers, officers
OF corporations and individuals failing to
comply with this act; to prefer charges
TO the Governor against assessing and
taxation officers who violate the law or
fail in the performance OF their duties in
reference to assessment and taxation, and
in the execution of these powers the said
board may call upon the Attorney Gem
eral or any prosecuting attorney in the
State to assist said board.
8. To receive complaints as TO property
liable TO taxation that has not been as
sessed or has been fraudulentlv or inn
properly assessed and TO investigate the
same, and to take such proceedings as
will correct the irregularity complained OF
if found TO exist.
!. To see that each county in the
State be visited b. at least one member
&C the board as often as once each
year, TO the end that all complaints con-
cerning the law NAV be heard; that in
formation concerning its workings may
be collected: that all assessing and taxa
tion officers comply with the law, and all
violations thereof be punished, and that
all proper sugges tions as to amendments
and changes may be made.
). 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 valua-
tions of all property listed for taxation
throughout the State under this act; the
amount of taxes assessed. collected and
returned delinquent and such other mat
ter as the board may REQUIRE, to the end
that it may have complete and statistical
information as to the practical operation
of this act.
G. To make diligent investigation and
inquiry concerning the revenue laws and
systems OF other States and countries, so
far as the same is made known by pub
lished reports and statistics, and can be
ascertained by correspondence with Off
GERS thereof, and with the aid of informa-
tion thus obtained, together with expert
ence and observation of our own laws, to
recommend to the Legislature, at each
regular session thereof, such amendments,
changes or notifications Of our revenue
law as seem proper and necessary. TO
remedy injustice and irregularities in tax
alton, and TO facilitate the assessment
and collection Of public revenues.
T. To further report to the Legislature
at each regular session thereof, or at such
other times as the Legislature may di-
rect, the whole amount of taxes collected
in the State for all purposes. classified
as to State, county and township and mu-
nicipal purposes. with the sources there
loss; the proceedings of said board, and
such other matters of information con-
cerning the public revenues as it may
deem of public interest"