The Lexington dispatch. [volume] (Lexington, South Carolina) 1870-1917, 1902-01-15

EQUALIZATION understands 2s equallZ.ng
PROPERTY for taxation. This certain
is not the purpose for which these
Boards are created. And yet it is l!r-
possible for a Township Board to met
and spend only one day going owe: the
returns that have been made. and sc.
them ecuaiiZed. Il is also as impFact!-
cable for County Beard OF EGuall2a-
ton to meet and in one or two days
eaualize the assessments upon all the
properry in the County. Much more
could be accomplished If the law we're
amended 50 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 sacn
! property, and notify the owne: OF the
, valuation placed upon his property
That there shall be appointed Town
,, ship Board of Assessors, consisting CT
! 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 And!-
tor and receive compensation for its
service. That all returns shall be made
! in public in the presence o. 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. X the
| Township Board thinks the return IS
| too high or too low it shall be its du-
! 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. The
| Chairman of these Township Boards
shall constitute the County Board OF
EQUALIZATION, and this Board shall
meet at the Court House and 60 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. the
Auditor shall not be permitted to so
! into a primary, but shall be appointed
by the Governor, as provided by law,
so as to be as free and independent as
! il is possible. In this way / believe
much will be gained toward having all
property assessed equitably. The hon
est taxpayer would much prefer to ro-
turn his prosperity at its true value, II
by doing so he would bear no more
than his just portion OF the burden,
! and the man who desires to eVaca
| should be made to bear his part OF tae
burden by having his property return
! ed at its true value.
| There is no question that SO much
| demands your earnest, your carefrl,
YOUR thoughtful, and your diligent
! 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 Oh
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 equalizing taxation and placing
upon the books for taxation that prop
erty which is now evading the officers
of the law.
There has been a gratifying increase
in the taxable property during the year
just closed In fact, the increase Is
greater than for any one year for sew
eral years past. This, OF course, has
made an increase in the amount OF
taxes collected, but your approprla-
tions were larger at the last session
than the year before, and but for the
increase in taxable values there would
have been deficit and the appropria-
tons could not have been met out OF
the income for the year. Instead, how
ever, of having one hundred and
eighty-nine million dollars Of taxable
property we should have near four
hundred million.
The following comparative figures
for 1900 and 1901 are taken from the
Comptroller Generals report:
1900 1901
Real ........ s1O2,14S,427 s103, 25S,440
al, 4