The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1901-03-13
TAX MACHINERY.
The Changes in the Law as 10
m.king Returns.
TIE ACTS RECENTLY PASSED
what's New Provided as TO the
Req qurem ants for Insurance
Companies Wolkingin
This State.
This State.

| passed at the recent session of the gen.
eral assembly in regard to the making
Of returns of property for taxation, q
measure which is of concern to the peo-
pie of the entire Safe:
Al act to amend section 4 Of an act
entitled Gan act to further provide for
the return of property for taxation, :"
approved the End day Of March, A. d.,
1897, so as to make township assessors,
equalizers as we'll as assessors Of prop
erty.
Section l. Be it enacted by the gen.
eral assembly Of the State Of South
Carolina that section 4 Of an act en-
titled ''An act 20 further provide for
the return and as5e ssmeut Of property
for taxation, approved the End day Of
March, A. D., 1897, be amended by
striking out in line 20 the words ''but
not" aud inserting in lieu thereof the
wcrd ''or," and by inserting on line 40
between the words greater aud
them" the words ''by one hundred dol,
lars or more" and that said section be
further amended by inserting the fol-
lowing words between the words
them" and said" in line 81 Of the
section, to Wit: hut they shaIl not re-
duce the aggregate value Of real and
personal property below the aggregate
value thereof as returned to the county
auditor" SO that said section 4, when
| so an ended shall read as follows:
Section The township board Of
commission ers AID special board of ss-
SCISSORS shsll meet annually on the first
Tuesday in March, OF as soon there
after as practicable, at some convenient
place for the purpose of perfor ming
the duties devoived upon them. 1t
shall be their dusy to carefully con.
slder the returns and lists laid before
them By the county auditor AID if
necessary to compare the same, with
the tax return and duplicate Of the
previous year or years. They shall
diligently seek fo1 and discover all
property, both real aud personal, in
their respective tax districts not pre-
vicusly returned by the owner OF
agents thereof Or not listed for taxa
tion By the county auditor, and there
upon it shall be their duty to list the
same for tsXasion in the name of the
owner or person to whom it is taxable.
It shall thereupon be their further duty
to fairly and impsrtislly assess the
| value Of all property both real and per-
sonal in their respective tax DISTRICT.
entering upon their returns and lists
furnished them. And they shall have
the right in performing their duties
hereunder to increase or to lower the
| valuation Of any property real or per
sonal as fixed by the county auditor, or
as returned by any person; and it shall
not be deemed material whether the re.
turns so increased was Intentionally or
| uninten,ionslly false, or whether the
property whose value is so raised was
Intentionally or unintsntionally re.
! turned at less than its fair cash value
by the county auditor, and upon the
lists made out BY them, the valuation
| fixed by them but they shall not reduce
the aggregate value Of real and par
soDal property below the aggregate
value thereof as returned to the county
AUDITOR" said returns and lists, with
said valuation, to be by them laid be-
fore the county auditor on or before
tie 3rd Tuesday cf March of each year
except that for the township Of Florence
in the county Of Florence for the year
1897, the same to be laid before the
county auditor on or before the 3lst of
March. Provided, however, that real
estate shall be valued and assessed bS
said boards onlyain those years when
real estate is by law required to be re
turned, except that said boards may in
any year value aud assess any real es-
tate and improvements the.eon which
they may ascertain or discover had not
previously been retured or assessed
fer taxation. Whenever the valuation
and assessments Of any property is
fixed by said boards, at sum greater
by one hundred dollars more than the
amount returned by the owners or his
agents, or whenever any property is
valued aad assessed to taxation which
has not been previously returned, it
shall be the duty Of the county auditor
on OF before the fourth MONDAY in
March of the year in which the valu
tion and assessment is made, to give
to the owner or agent Of such property
written notice thereof, which notice may
be served upon such owner or his agent
personally, or by mailing the same to
such person OF his agent at his last
known place Of residence, and such
owner or his agsnt, if he objects to su,h
valuation and asse ssment, shall have
the right to appeal to the county board
of commissioners sitting as the county
board Of equalization, which appeal
shall be heard by said county board.
The account Of the county auditor for
the necessary stationery and postage,
to enable him to give the notice herein
required, shall be valid claim sgainsl
the county, and shall be paid as other
county claims are paid. Nothing in this
act contained shall be construed as in
telfsring with the duty Of the county Of
adding so per cent. to the value Of per
sonal property as a penalty, as pro-
vided in sections 279, 295 and 297, Of
the Revised Statutes of 1898, nor with
the dulies Of the county auditor as pre-
soribed in secti N 29O Of the Revised
Statutes CT 1898.
Sec. 2. That all acts AID parts Of
acts inconsistent with this act be, and
the same are hereby repealed"
INSURANCE COMPANIES.
And here is the act amending the
Law in regard to insurance companies,
throwing further protection around the
policy holders:
An act to amend an act entitled San
act to amend sections l and 2 Of an act
entitled An act to require any insur-
ance company or association to be pos
y