The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1902-01-15

acre. In many cases it IS the rule to
assess live stock at so much per head.
regardless Of the fact that one horse
may be worth two or three times as
what another Is. even in the same
county. And yet this is what town.
ship boards of assessors and the county
board of equalization understand as
equalizing property for taxation. This
certainly is not the purpose for which
these boards are created. And yet 1t
is impossible for township board to
meet and spend only one day going
over the returns that hafe been made,
and get them equalized. 1t is also as
impractical BILE for a county board OF
equalization to meet and III one or two
days equalize the assessments upon all
the property in the county. Much more
could be accomplished if the law We're
amended so as to require that the
county audi shall, after notice in
the public p Its, take returns IN each
township, and shall not take these re-
turns except while present in the town
ship. In case any taxpayer fails or
refuses to make return while the au-
ditor is present in the township, the
auditor and the township board shall
be required to assess such property
and notify the owner Of the valuation
placed upon his property, That there
shall be appointed a township board
Of assessors, consisting 'of three dis
Greet freeholders, residents Of the town
ship, Who shall meet with the auditor
to receive the returns ard assess the
property That this board shall be
appointed by the county auditor and
receive compensation for its services.
That all returns shall be; made in pub
he in the presence Of the auditor and
the township board, and that the owner
of the property shall be required to
answer the questions as ?l1ow provided
by law, and make affidavit as to the
correctness of his answer. If the town
ship board thinks the return is too
high or too low it shall be its duty,
in the presence Of the owner of the
property and the auditor, to raise or
lower the return in order to reach
the true market value Of the property.
The chairman of these township boards
shall constitute the county board Of
equalization, and this board shall meet
at the court house and go over the re-
turns for the county with the county
auditor and hear complaints and ap-
peals, their decision TO be subject to
appeal to the State board. The auditor
shall NOT be permitted to go into a
primary, but shall be appointed by the
governor, as provided by law, so as
to be as free an independent as 1t is
possible In this way I believe much
will be gained toward having all prop
erty assessed equitably. The honest
taxpayer would much prefer to return
his property at its true value, if by
doing so he would bear no more than
his just portion Of the burden, and the
man who desires to evade should be
made to bear his part Of the burden
by having his property. returned at
it's true value.
There is no question that so much
demands your earnest, your careful,
your thoughtful, and your diligent con-
Sideration, and that so much concerns
every citizen Of the commonwealth as
this question Of taxation. It has re-
ceived the attention of every legislator
who has had the interest Of his people
at heart since taxes have been levied
and government organized, and yet
there is no subject in which there is
mere rooom for reform than that OF
equalizing taxation and placing upon
the books for taxation that property
which is now evading the officers of
the law.
There has been gratifying increase
in the taxable property during the
year just closed. In fact, the increase
is greater than for any one year for
several years past. This, Of course.
has made an increase in the amount
Of taxes collected, but your appropri-
ations were larger at the last session
than the year before, and but for the
increase in taxable values there would
have been a deficit and the appropri-
ations could not have been met out
Of the income for the year. Instead,
however, Of having s1S9,0C0.o0a Of tax,
able property we should have near
$500, 100000.
The following comparative figures for
1900 and 1901 are taken from the comp
troller generals report: