The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1902-03-26
THE NEW TAX LAWS.
Comptroller-Genera Sends Digest
to County Officials.

The general assembly at its recent
session made so many changes in the
laws governing the operation Of the
tax machinery in the several counties
Of the State that Comptroller General
Derham has deemed it necessary to
get up a digest of the new laws, which
is valuable information for auditors,
boards Of assessors and county boards
Of equalization, showing how these
boards are constituted and their COM
pensation. This circular contains in
formation Of value too to the people
at large. 1t reads as follows:
Township and Town Assessors and
County Boards Of Equalization.-In
Abbeville, Aiken, Anderson, Berkeley,
Chesterfield, Clarendon, Colleton,
Darlington, Dorchester, Georgetown,
Greenville, Greenwood, Lancaster,
Laurens, Lexington, Marion, Marlboro,
Oconee. Richland, Saluda, Sumter,
Union, Williamsburg, and York, the
governor, on the recommendation Of
the membsrs OF the general assembly,
shall appoint board of assessors COM
posed Of three qualified electors in
each township or tax district, and
three discreet electors in each incor-
porated city and town having popula-
Jion of not less than 5000 inhabit-
ants in any of the above mentioned
counties, except in the city Of Colum-
bia, where the board shall be appoint
ed annually by the city council, and
shall be composed Of three discreet
residents.
In Horny, Newberry and PickenS
counties the county auditor shall ap-
point the township assessors and spe-
cial boards Of assessors. The town.
ship board OF assessors shall be paid
200 per day for time actually employ
ed, not to exceed five days in any one
year, provided, that when real estate
is assessed, it shall not exceed ten
DAYS. The chairmen of the boards Of
assessors shall receive the same per
diem and be limited to ten days when
serving on the county boards Of equal
iZation.
In Florence county members OF the
county board CT equalization shall also
receive five cents per mile one way, in
the most direct route to the court
house.
In Fairfield. where the number of
days Of said boards shall not exceed
three days. and the members of town.
ship boards shall have no mileage.
In Spartanburg county the board Of
assessors shall be appointed by the
county board of commissioners and
shall receive as compensation $500
per day for time actually employed.
not to exceed ten days in any one
year, except when real estate is assess
ed, and in such years not exceeding
fifteen days. The chairmen OF the
boards Of assessors shall receive the
same per diem and be limited to ten
days when serving on the county
board of equalization, except when
real estate is assessed, and then to
fifteen days.
In Orangeburg county the auditor
shall appoint three discreet freehold
ers in each township or specil tax dis
trict. who shall receive sl.O0 per day
for not exceeding one day in each
year and mileage, and the same COM
pensation shall be allowed the chair
man when sitting as member OF the
county board of equalization-llmlted
to one day. Township assessors and
special boards shall meet on the first
Tuesday in March, or as soon there
after as practicable. The chairman
of each board Of assessors and each
special board in the county shall COM
pose the county board Of equalization
and shall meet on the fourth Tues
day in March and organize by electing
one OF their number chairman.
In the counties Of Bamberg, Barn
we'll, Beaufort, Charleston, Cherokee,
Chester, Kershaw and Hampton, the
township commissioners shall assess
the property in their respective town.
ships or tax districts and shall receive
as compensation $500 per day while
actually employed in assessing prop
crty, not exceeding three days; except
in those townships or tax districts in
which is situated an incorporated
town or city of one thousand and less
than FIVE thousand inhabitants, they
shall be paid for not exceeding five
days: and in those townships or tax
districts, where there is city or
town Of over five thousand or less than
one thousand, they shall be paid for
not exceeding ten days, and in
those townships or tax districts in
which is situated an incorporated
town or city Of ten thousand inhabi-
tants or more, they shall be paid for
not exceeding twenty days. That no
per diem shall be paid unless accom-
panied by the affidavit OF such mem
Der, giving the number of days actu-