Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1902-08-06

Equalization Committee Makes I'm
portnnt Recommendation.

Equalization Committee Makes Inn
portnnt Recommendations.
The state board of equalization has
been having lots of trouble trying to
arrive at an equitable basis for the ap-
praisement of property for taxation,
and on last Friday committee Of that
body prepared memorial to the gen
eral assembly on the subject. The pre-
amble reads as follows:
To the Honorable, the General Assem-
bly,:
Whereas, grave irregularities exist In
the valuation Of all classes of property
throughout the state, which inequality
q majority Of the state board consid-
cred 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 to so per cen
tum above that Of other counties; and
Whereas, personal property general
ly is believed to be assessed at about
60 per cent. Of its market value, except
as to the matter of merchandise, which
upon reliable information presented to
the board appears to be assessed at
from IS to per cent. Of its market
value; and
Whereas, it is believed that just and
equitable amendments to the existing
tax law will alleviate, If not correct,
existing defects; therefore, be 1t re-
solved, etc.
The most important Of the resolu-
tions reads:
We recommend that the county audi
tor in making his annual assessment OF
property, may have authority to Slm-
mon his township board Of assessors tc
sit with him for such time as it is
necessary to take the returns Of the
entire township, and when the return
Is taken that it be passed to the town
ship board, who shall Immediately pro-
ceed to pass publicly upon the values
and items of said return, as fixed by
the individual returning. That the
comptroller general prepare books fol
each county Of the state to be known
as township tax lists. indexed to con.
tain the returns itemiZed in the form OF
county auditors duplicates. That dur.
ing the period Of taking returns the
auditor be allowed the assistance Of q
clerk at a reasonable salary. who as
each assessment Is made and passed
on by the board, shall proceed to enter
the same In its proper place in said
townships tax list, and when all per.
sons 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 pei
cent. for failure to return. unless 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 individual making
the return the oath prescribed by law
in the same manner as witnesses are
sworn in the circuit court. That the
assessor, with the assistance Of the au.
ditor and his clerk. shall aggregate anG
balance the township list. This book
shall be retained by the chairman oi
the board of assessors who shall pro.
duce the same at the meeting of the
county board of equalization. That al
persons assessed in their absence shall
be notified by the auditor Of the items
assessed and amount of such assess.
ment. the date of meeting Of county
board. so that he may appeal thereto
All persons making return Of property
for taxation whose return in the ag.
gregate is increased shall have the
right Of appeal to the county board OF
equalization.