The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1904-12-18

poration Commission is published pc
low in fun. 1t is comprehensive |
and detailed summary of tax condl-
lions throughout the State and IS
worth careful reading by every tax /
payer.
fhe increased assessments and tax |
returns shown are gratifying ana |
should. as commission points out, op-
crate to reduce the tax rates which |
are in some cases oppressive and |
hindersome.
The commission makes several rec
concentrations looking to a revision of
the poll tax law and the separation
OF certain classes of property for GER
tain tax purposes which are of vital
interest.
The increase in the income taxes
and inheritance tax is marked and
gratifying and as to the latters coll
lection the commission makes a prac-
teal recommendation.
The commission. accepting the de-
cision of the court in Purnell VS..
Page, attacks the dcta that State Of
ficers are exempt from income tax
on the ground that. as they were elect
ed after the passage of the law. their
salaries are not thereby diminished.
Report of Tax Commission.
Department of North Carolina Cor
poration Commission, Raleigh, n.
c.. December 13. 1904
His Excellency, Charles b. Aycock,
Governor of North Carolina,
Raleigh. North Carolina:
Sir-We hand you herewith the An
nual Report of tie State Tax Com
mission. As he leXt session of Tie
Legislature is nea", VIC have taken
the liberty of incorporating in this re-
port the ma ter wn:ch We are eauired
by law to re0ort to the Legislature at
each session. SO that this repo:s would
answer the purpose o. both
Each county in the State was visited
during the year 1903 by at least one
member of the Board. AS this was
the wear for assessment OF all proper
W we arranged to meet and confer
with the Boards of List-takerS and
Assessors in each county in the
months of April, May and June. We
prepared "A pamphlet for the instruc-
ton of HSt-takerS and assessors, eX-
planning the proper working of the
tax laws of the State and calling par
ticular attention to points in the ad-
miniStration of the laws which nave
seemed to be overlooked, advising list
takers and assessors and explaining
points Wflcn seemed 10 Dc Intricate
and upon which assessors might differ.
Copies OF this letter were furnished to
each assessor and list taker
In addition to this, we replied TO
numerous letters, enquiring as to ap-
picaton of Machinery and Revenue
Act TO particular facts.
We required the Register of Deeds,
clerks of court, mayors and clerks or
towns in this State to make reports to
us on forms furnished by this depart
.4,,s-, AI,s~ rnlH
tions of all property listed for taxa 4
ton throughout the State under the
Machinery Act, the amount of taxes
assessed collected and returned de-
linquent and other matters concern
ing which we are required to report.
From these reports twenty-five tables
have been prepared which are pub
Iished herewith. which will show
among other things the whole amount
of taxes collected in the State for all
purposes, classified as to State. county,
township and municipal purposes
with the sources thereof and the
amount lost.
From these tables it appears that
the number of polls listed in 1903 was
273,838, against 267,057 for the year
1902. The total assessed value of all
property in the State for the year
1903 was $433,372,939; the increase
in this assessment over 1893. which
was the last general assessment, was
S142,103,3S1, the total assessment Tor
the latter year being $291. $3.50 %. Inc
increase over the year 1900 was $l32,-
663,639, the total assessment for that
year being $300,709,300. The increase
over assessment of 1901 was $92,45O,-
$50, the total assessment OF that year
being $341,229 009. The increase In
assessment over the year 1902 Was
$S6,494,016, the total assessment De-
ing $346.S7S923.
This increase of the year 1903 over
the year 1902 was distributed among
more important classes of property |
as follows: Lands, $24,9Ol, 326; town
lots $16,509.194; personal property, |
$lS.I3I.6fS and railroads. $25,606,- |
37S.
Incomes listed for taxation were ST. |
35O.750, against $926,144 in 1900. |
Total taxes levied on polls and prop |
erty for the year 1903 for State pur-
poses was $9l0,0S3; pension purposes
S2O6, 2O9: county purposes. $1,274.935;
school purposes, $2,135,632, making
a totai of $4,526,S59. OF this amount
$19S,724 was uncollected; 34.9S4 polls
listed for taxation failed to pay.
The total tax levy on polls and |
property for municipal purposes was
S13S51OS and of this amount $l2o,-
725 was unsolicited. or this last
amount SCI. 453 was levied on prop
erty and $57,772 on polls. The causes
assigned for the loss are mistakes and
personal property. that such tax pay
ers are insolvent or dead or removed
out of the Jurisdiction. This is not
sufficient explana ton of so much loss
1t IS not practicable for us in THIS re-
port to go into details of each county
or municipality. The data in THIS
and our former reports will enable
any one interested to investigate the
loss in the working of revenue laws
in each county and municipality. In-
vestigatlon and comparison will show
that in some counties and municipali-
ties there is very little unsolicited
taxes and in others very considera BILE
part not collected. In one munich
pality at the end of the fiscal year
over twenty per cent of the tax levied
on property and polls was uncolIected. |
This means that four-fifths of polls
and property is paying the tax for
the other one-fifth Stricter laws for
enforcing collection of taxes should
be passed, especially as to tax coliec-