The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1903-01-14

be" 1t Is mandatory. and VET ,va ara
going along Violating this provision
every year by trying to fix some per.
centage or actual value'' and this per-
GSS,htage 1s different In every county.
Inc state board of equalization. at q
s,'ss' Ssun8 neid the past summer, found
tney decided to memorialize the leris-
.ature 70 NIX sixty per cent. OF the ac-
tuaI Value as the proper basis Of yaI,,-
1uon 1II'n Tor the purposes OF taxation.
Wny SIXTY per cent? Why not follow
:. I.e plain language OF the constitutions?
1t was found that in some counties 20
per cent. Of the actual value was the
oasiS' while In others 1t was az low
as oU per cent. OF the actual value. and
III some cases even lower. To adopt
percentage Of actual value would he
- Pialn violation OF the provisions of
the constitution. It makes ilittie dif-
ference to the taxpayer what the basis
OF valuation is 80 that all property is
assessed In the same ratio OF value. for
certain amount of money has to be
relseo 70 meet the expenses OF govern
Ihent, ana II the valuation is nigh the
rate is low. and vice versa. The in
equality which now exists, however.
makes the burden bear unevenly, and
tne pest plan Is to require that the
mandate OF the constitution be fol-
Lowed. II one county is assessed at
sS per cent. and another at 80 per cent.
or actual value. one Is paying too much
or the other is paying too little of it's
proportion OF the State tax. The tax
Lor county purposes makes little dif-
terence. This Is question which has
puzzled legislators since government
mas been organised and taxes laid, and
tne man who can devise plan which
Will make the burden Of taxtion bear
evenly on all property will receive the.
well done of the people Of the Slater
Equai and just taxation, levied on all
property prop0rtionately and in accord
ance with Its value, is the produ t OF
the highest justice, and when done to
meet simply the demands Of govern
ment, economically administered, is
never burdensome. On the other hand
unequal and unjust taxation is always
nurdensome. If all property We're re-
turned. honestly and fully at it's just
valuation the problem would be solved.
but so long as human nature is fraii
ana the impression prevails that 1t is
NOT expected to return property at It's
value, we may not expect this result.
tne plan recommended in my last
message, believe, will aid in getting
al! property on the tax books and con.
tribute largely to an equitable valua-
ton, and repeat it here.
Under the present system the returns
are made TO the county auditor. There
Is township board of assessors which
meets at the court house after the audi
tor has taken the returns, and UNDER
taxes TO go over all of them In one
or two days. Then there Ia a county
board of equalization, which also meets
AT the court house and goes over the
returns for the entire county In one or
two. days. All of this is done in some-
Wnat OF perfunctory manner and ac-
complishes little or nothing In securing
an equitable assessment Of property.
fnefe- -are- counties in the State in which
some or the land Is assessed at one
third or one-half Its actual value, while
other land ts assessed at Its real value.
IN fact, there may be two adjoining
piantatlons. the one worth twice as
much as the other, and yet under our
system each is assessed for taxation at
tne same price per acre. In many cases
IL Is the rule to assess live stock at so
much per head, regardless of the fact
tnat one horse may be worth two or
three times what another is, even in
tne 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 ;.
Ana yet 1t Is impossible for township
BOARD to meet and spend only one day
going over the returns that nave been
made, and get them equalized. It is
also as impracticabie for q county
board Of equalization to meet and in
one or two days .equalize the assess
ments upon all the property in the
county. Much mora could be accom-
plished IL the law were amended SO ns
to require that the county auditor shall.
after notice in the public prints, take
returns in each township, and that he
snail not take these returns except
wnile 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
Or the valuation placed upon his prop
. township board OF assessors, consist
ng or three discreet freeholders, resi-
dents Of the township, who shall meet
with the auditor to receive the returns
ana assess property. That this board
shall be appointed by the county audi
loi ana receive compensation for its
services. That all returns shall be
made In public in the presence Of the
auditor and the township board, and
mat the owner Of the property shall
De required to answer the questions
as now provided by law. and make af-
1davit as to the correctness OF his an |
'wer. If the township board thinks |
.he return LIS too high or too low it shall |
De It's duty, in the presence of the
owner OF the property and the auditor.
% raise or lower the return in order
% reach the true market value of the |
property. The chairmen of these
.ownship boards shall constitute the |
,ounty board OF equalization. and this |
board shall meet at the court house |
IND go over the returns for the county |
With the county auditor and hear COM
,laints and appeals, their decision to |
,e subject to appeal 60 The State board.
Fhe auditor shall not be permitted to |
70 into primary, but shall be an
pointed by the governor, as provided
~ law. 30 as to be as free and inde-
PENDENT as 1t is possible. In this way
believe much will be gained toward
laving all property assessed equitably.
Che honest taxpayer would much pre-
er to return his property at it's true
'alue, IL by 80 doing he would bear
10 e than hia xaox.tiox,- 49,