The Lexington dispatch. [volume] (Lexington, South Carolina) 1870-1917, 1903-11-04

going along violating this provision
every year by trying to fix some per-
centage of actual value" and this per-
centage is different in every county.
The State board Of equalization, at a
meeting held the past summer, found
such inequality in the assessments that
they decided to memorabilia the legis-
lature to fix sixty per cent. of the &C
tual value as the proper basis Of valu-
alton for the purposes Of taxation.
Why sixty per cent? Why not follow
the plain language Of th" Constitution?
1t was found that in some counties so
per cent. of the actual value was the
basis, while in others it was as low
as so per cent. Of the actual value, and
in some cases even lower. To adopt
a percentage of actual value would be
a plain violation Of the provisions Of
the constitution. 1t makes little diff
ference to the taxpayer what the basis
Of valuation is SO that all property is
assessed in the same ratio of value, for
a certain amount Of money a to be
raised to meet the expenses Of govern
ment, and if the valuation is high the
rate is low, and vice versa. The in
equality which now exists, however,
makes the burden bear unevenly, and
the best plan is to require thai the
mandate Of the constitution be fol-
lowed. If one county is assessed at
so per cent. and another at so per cent.
Of actual value, one is paying too much
or the other is paying too little Of it's
proportion Of the State tax. The tax
for county purposes makes little diff
ference. This is a question which has
puzzled legislators since government
has been organized and taxes laid, and
the man who can devise a plan which
will make the burden of taXtion bear
evenly on all property will receive the
well done Of the people of the State.
Equal and just taxation, levied on all
property proportionately and in accord
ance with it's value, is the product Of
the highest justice, and when done to
meet simply the demands of govern
ment, economically administered, is
~burdenSOme. On the other hand,
unequal and unjust taxation is always
burdensome. If all property were re-
turned honestly and fully at it's just
valuation the problem would be solved.
out so long as human nature is frail
and the impression prevails that it is
not expected to return property at its
value, we may not expect this result.
The plan recommended in my last
message, I believe, will aid in getting
all property on the tax books and con-
tribute largely to an equitable valua-
ton, and I repeat it here.
Under the present system: the returns
are made to the county auditor. There
is a township board of assessors, which
meets at the court house after the audi
tor has taken the returns, and UNDER
takes to go over all of them in n
OF two days. Then there is a county
board Of equalization, which also meets
at the court house and goes over the
returns for the entire county in n or
two days. All of this is lone in some
what Of a perfunctory ann and &C
complishes little or nothing in securing
an equitable assessment Of property.
There are counties in the State in which
some of the land is assessed at one
third or one-half its actual value, while
other land is assessed at its real value.
In fact, there may be two adjoining
plantations, the n worth twice Us
much as the other, and yet under u
system each is assessed for taxation at
the am price per acre. In many cases
it is the rule to assess live stock at so
much per head, regardless of the fact
that Il horse may be worth two Or
three times what another is, even IN
the same county. And yet this is what
township boards Of assessors and the
county board Of equalization under
stand as equalizing property for taxa
ton. This certainly is not the pur-
pose for which these boards are created.
And yet it is impossible for a township
board to meet and spend only one day
going owe the returns that have been
made, and get them equalized. 1t is
also as impracticable for a county
board of equalization to meet and in
one or two days equalize the assess
ments upon ell the property in the
county. Much more could be accom-
plished 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 that he
shall not take these returns except
while present in the township. In case
any taxpayer refuses or fails to make
return while the auditor is present in
the township, the auditor and the town
ship board shall be required to assess
such property, and notify the owner
the valuation placed upon his prop
erty. That there shall be appointed
a township board of assessors, consist
ing of. three discreet freekolders, resi-
dents of the township, who shall meet
with the auditor to receive the returns
and assess property. That this board
shall be appointed by the county audi
tor and receive compensation for its
services. 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
now provided by law, and make af-
as to the correctness of his an
swer. If the township board thinks
the return is too high or too low it shall
be it's duty, 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 chairmen of these
township boards shall constitute the
county board Of equalization, and this
board shall meet at the cour house
and go over the returns for the county
with the county auditor and hear COM
and appeals, their decision tc
be subject to appeal to the State board.
The auditor shall not be permitted to
60 into a primary, but shall be ap-
pointed by the governor, as provided
by law, so as to be as free and indie
pendent as it is possible. In this way
having all property assessed eQuitably.
The honest taxpayer would much pre-
fer to return his property at its true
value, if by so doing 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 h burden by having his property
at it's true value.