The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1902-01-14

| sum to meet the appropriations, ami 1t
| will be large or small in, proportion to
| the valuation placed upon the property
! and the amount Of appropriations
| made by the Legislature. The only way
| to reduce taxation is to reduce the ap-
preparation. Of course, the school tax
fixed in the Constitution would real
ize more income if assessments were
| raised, but that would be no disadvan-
tage, for scarcely any one would object
to an increase in this fund.
Under the present system the re-
turns are made to the County
Auditor. There is a Township
Board of Assessors, which meets
at the Court House after the Auditor
has taken the returns, and undertakes
to go over all Of them IN Sone or two
days. Then there is a County Beard
of Equalization, which also meets at
the Court House and goes over the re-
turns for the entire County in one or
two days. All of this is done in some
what of perfunctory manner and &C
complishes little or nothing in secur-
ing an equitable assessment OF prop
erty. There are Counties in the State
in which some Of the land is assessed
at one-third or one-half it's actual val
ue, while other land is assessed at its
real value. In fact, there may be two
adjoining plantations, the one worth
twice as much as the other, and yet
under our system each is assessed foS
taxation at the same price per 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 what another
is, even in the same County. And yet
this is what Township Boards Of AS
SCISSORS and the County Board OF
Equalization understands as equalizing
property for taxation. This certainly
is not the purpose for which these
Boards are created. And yet 1t is i'm
poss' BILE for a Township Board to meet
and spend only one day going over the
returns that have been made, and get
them equalized It is also as impracti-
cable for a County Board OF Equaliza-
ton to meet and in one or two days
euualize' the assessments upon all the
property in hesCounty Much more
could be accomplished if the law. were
amended so as to require that the
County Auditor shall, after notice in
the public prints, take returns in each
Township, and shall not take these re-
turns except while present in the
Township. In case any taxpayer re-
fuses or fails to make return while
the Auditor is present in the Town
ship, 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 Town
ship Board OF Assessors, consisting OF
three discreet freeholders, residents
OF the Township, who shall meet with
the Auditor to receive the returns and
assess the property. That this Board
shall be appointed by the County Audi
tor and receive compensation Tor It's
service That all returns shall be made
in public 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 now pro-
vided by law, and make affidavit as to
the correctness of his answer. II the
Township Board thinks the return is
too high or too low it shall be its du-S
ty, 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. Ihe
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 returns for the County with the
County Auditor and hear complaints
and appeals, their decision to be SUD
ject to appeal to the State Board. Tne
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 and Independent as
it is possible In this way / believe
much will be gained toward having all
property assessed equitably. The hon.
est taxpayer would much prefer to re-
turn his property at its true value, IL
by doing so he would bear no more
than his just portion Of the burden,
and the man who desires to eVads
should be made to bear his part OF the
burden by having his property return
ed at it's true value. Il
There is no question that so much
demands your earnest, your careful,
your thoughtful, and your difigent
consideration, and that so much con-
Germs every citizen of the common
wealth as this question of taxation. 1t
has received the attention OF every
Legislator who has had the interests OF
his people at 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 equaliz;ng taxation and placing
upon the books for taxation that prop
erty which is now eVading the officers
Of the law. - ........ H.
There has been a5gratifying increase
in the taxable property during the year
lust closed. In fact, the increase Is
greater than for any one year for seV-
eral years past. This, of course, has
made an increase in the amount OF
~ n