The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1902-01-15
GOVERNORS MESSAGE

sessed at One-third or One-balf its ac
tual value, while other land is assessed
at its real value. In fact, there may
be Two adjoining plantations, the ono
worth twice as much as the other, and
yet under our system each is assessed
for taxation nc the same price per acre
In many cases 1t is the rule to assess
| i've stock at so much per head regard
! less 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 township 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 it is inn
possible for n township board to meet
and spend only one day gong over the
returns that have been made, aud get
| them equAlized. 1t is also as impractl-
cable for the county board OF equaliza-
ton to meet and in one or two days
equalize the assessments upon all the
property in the county.
Much more could be accomplished
if the law were amended so as to re-
Quire that the county auditor shall after
notice in the public prints, take returns
in each township, and shall not take
these returns except while present i'll
the township. In case any taxpayer
fails or refuses to make return while
the auditor ls present in the township,
the auditor and the township board
shall be required to assess such pro
perty and notify the owner of the valua-
ton placed upon his property. That
there shall be appointed II township
board of assessors, consis ing of three
discreet freeholders, residents of the
township, who shall meet with the nu.
ditor to receive the returns and 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
lie in the presence of the auditor aud
the township board, and that the own
er of the property shall be required to
answer the questions as now 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 pro-
perty and the auditor, to raise or-lOwer,
the return in order to reach the true
market value of the property. The
chairmen 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
Ia 10
shall not be permitted to go into
primary, but shall be appointed by the
governor, AS provided by law, 80 as to
be as free and Independent ae it Is
possible. In this way believe much
will be gained toward having all prop
erty assessed equiiably. The honest
taxpaye er 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 properly returned at its
true value
There is nc question that so much
demands your earnest, ycur careful,
your thoughtful, and your diligent con
slderatiou, and that so much concerns
every citizen of the commonwealth as
this question of taxation. 1t has e.
ceived the attention of every legi la.of
who has had the interest of his people
ut heart since taxes have been levied
and government organized, and yet
there is no subject in which there Is
more room for reform than that of
,qualizing taxation and placing upon
the books for taxation that property
which is now evading the officers or the
law.
There has been gratifying increase
in the taxable property during the
year just c'osed. In fact, the increase
is greater than for any one year for
several years past. This, of urse,
has male an increase in the amount OF
lakes collected, but your appropria
lions were larger at the last session
than the year before, and but for the
int rease in taxable v. lues there would
have been deficit AID the appropri
ations could not have been met out oi
The income for the year. Instead,
however, of having $1S9,0Q0, 900 OF
taxable property we should have near
d400, 900, 600.
81 GOOD ROADS
During the past year there has been
u general awakening throughout the
country ON the question of good roads
and i'll every section great interest has
been manifested and movements begun
IL, king to the improvement of the pub
lie highways. There is no question
that more directly and more generally
concerns the great body of our people.
The South has possibly been lItllg
slow in this matter, and the effects re-
,uliing from her negligence are plainly
| to be eeen.
For the past few years there has
been great influx of peopls into our
towns and cities and these have rap
idly Luilt up at tie expense of the sur
rounding country. This is an evil
which if possible should be remedied, /,
for it is to the people Of the country,
and not to the towns and cities, that
the State must principally look for the
preservation of her institutions. sOne
of the ime causes of this great flow
OF popul ,tion into the towns and cities
Is 70 be found in the condition of our