The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1901-03-13
TAX MACHINERY.
The Changes in the Law as 20
Mixing Returns.
THeAcTS RECENTLY PASSED
what's New Provided as to the
Reqlnem ,nis for Ins surance
Companies Working in
This State.

The following IS the text OF the act
passed at the recent session Of the gen.
eral assembly in regard to the making
Of returns of property for taxation, a
measure which is of concern to the peo-
pie of the entire S'ato:
An act to amend section Of an act
entitled "An act to further provide for
the return Of properly for taxation, "
approved the End day Of March, a. D.,
1897, so as to make township assess DTS,
equalizers as we'll as assessors Of prop
erty.
Section l. Be it enacted by the gen.
ersl assembly Of the State Of South
Carolina, that section 4 Of an act en-
titled IAN act to further provide for
! the return and asse ssment 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
word "or," and by inserting on line 40
between the words ''grester' and
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 q Of the
section, to Wit: hut they shall not re.
ducs the aggregate value Of real and
personsl property below the aggregate
value thereof as returned to the county
auditor" 80 that said section 4, when
so an ended shall read as follows:
Section The township board Of
commission ers AID special board of as
SCISSORS shall meet annually on the first
Tuesday in March, or as soon there
after az practicable, at some convenient
place for the purpose Of performing
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 fol- and discover all
property, both real aud personal, in
their respective tax districts not pre-
vicusly returned by the owner or
agents thereof OF not listed for taxa
tion by the county auditor, and there
upon it shall be their duty TO list the
same for taxation in the name of the
owner or person to whom it is taxable.
It shall thereupon be their further duty
to fairly and impartially 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 shsll
rot 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 uniEtentionally 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
sonal 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
the 3rd Tuesday cf March of each year
except that for the township Of Floren &c
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 By
said boards onlysin 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 a sum greater
by Que 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 or before the fourth Monoay in
March of the year in which the 7alu
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 OF his agent
personally, or by mailing the same to
such person or his agent at his last
known place Of residence, and such
owner or his agsnt, if he objects to su,h
valuation and assessment, 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 fol
the necessary stationery and postage,
to enable him to give the notice herein
required, shall be valid claim against
the county, and shall be paid as other
county claims are paid. Nothing in this
act contained shall be construed as in
telfsriDg with the duty Of the county OF
adding so per cent. to the value Of per
sonai property as 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 290 Of the Revised
Statutes Of 1898.
Sec. 2. That all acts asd 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