The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1902-08-06
BOARD OF EQUALIZATION.
Sub Committee Prepares the Memo
rial to the General Assembly.

Friday a subcommittee OF the
State board Of equalization appointed
for the purpose carefully reviewed the
attempts of the board to reach an
equalization Of real estate at the ses-
sion just closed and proceeded to pre-
pare the memorial to the general as
sembly, which it had decided should
be sent to that body.
The memorial prepared reads as fol-
lows:
To the Honorable, the General Assem-
bly, Of the. State of South Carolina:
Whereas grave irregularities exist
in the value Of ell classes of property
throughout the State, which inequali-
ty majority Of the State board con-
sidered it impossible to correct or even
modify under existing laws; and
Whereas said inequalities leave the
real estate Of certain counties Of the
State assessed at from 5 to so per
centum above that of other counties:
and
Whereas personal property general
ly is believed to be assessed at about
so per cent. or it's market value, ex-
cept as to the matter Of merchandise,
which upon reliable information pre-
sented to the board appears to be as
seSsed at from 35 to per cent. Of its
market value: and
Whereas it is believed that just and
equitable amendments to the existing
tax laws will alleviate, II not correct,
existing defects; therefore, be it
Resolved, by the State board Of
equalization now in session at Colum-
bia, S. c., that we memorialize your
honorable body and ask that the fol-
lowing changes be made in the tax
laws OF this State to the end that the
burden of taxation may fall with more
uniformity upon ali classes Of proper
ty and that a true value Of all proper
ty may be obtained:
First. We recommend that proyi-
sion be made for a meeting OF the
State board Of equalization in the
month of November or December Of
each year, at which time the said
board shall fix schedule Of values for
all property il the State and send a
copy Of said schedule with instructions
to the auditor, who shall at once con-
yene the county board Of equalization
and the said county boards shall un-
der the provisions of such schedule
prepare suitable instructions and send
to each member of the township
boards who shall assess the property
in their respective townships in accor-
dance Herewith.
Second. We recommend that the
county auditor in making his annual
assessment of property may have au-
thority to summons his township
board Of assessors to sit with him for
such time as is necessary to take the
returns Of the entire township, and
when the return is taken that it be
passed to the township board, who
shall Immediately proceed to pass
publicly upon the values and items Of
said return, as fixed by the Individual
returning. That the comptroller gen.
eral prepare books for each county OF
the State to be known as township tax
lists, indeXed to contain the returns
itemiZed In the form Of county audi
tors duplicate. That during the
period of taking returns the auditor
be allowed the assistance OF a clerk at
a reasonable salary, who as each as
sessment is made and passed on by
the board shall proceed to enter the
same in its proper place in said town.
ships tax list, and when all persons
meeting the auditor shall have as
sessed their property that said board
then proceed to assess such as have
not appeared, adding to their returns
10 per cent. for failure to return, un-
less good cause for absence shall be
shown. That in taking returns the
auditor, his clerk or a member Of the
board shall administer to the individ-
ual making the return the oath pre-
Scribed by law in the same manner
as witnesses are sworn In the circuit
court. That the assessor with the
assistance of the auditor and his clerk,
shall aggregate and balance the town
ship list. This book shall be retained
by the chairman of the board of as
SCISSORS who shall produce the same at
the meeting of the county board of
equalization. That all persons as
sessed in their absence shall be notified
by the auditor Of the items assessed
and amount Of such assessment, the
date of meeting of county board, so
that he may appeal thereto. All per-
sons making return of property for
taxation whose return in the aggre-
gate is increased shall have the right
of appeal to the county board Of equ-
aliZa tion.
1Il,;rS rEhot Of tho tinon fiYnd for |