The Savannah morning news. (Savannah, Ga.) 1900-current, 1904-02-26
SAVANNAH MORNING NEWS: FRIDAY FEBRUARY 20 1904.

IN the ONCE of the receiver of tax re-
turns in order that he may see that
all property therein is returned for
state and county taxes. When any
party came to return property it could
be checked off from the book. or books,
by the receiver of tax returns. If the
party Offering to make the return did
not appear from said book, or books,
as the owner of said property. the re-
ceiver of tax returns would then re-
quire him to disclose from whom he
bought the property, and it could then
be placed on the proper page in said
book, or new page, and the change of
ownership noted on the page set aside
to the former owner. If the return
sought to be made were of a part of
a large tract, the receiver of tax re-
turns would then strike off such por-
lions from the record of the whole
tract, and note, on a new page in said
book, the smaller piece of property, to-
gether with it's owner, it's description,
by metes and bounds, the considera-
ton paid therefore, and the book of
records where the title was recorded.
If he could not get all of this infor-
nation readily, a note of the transfer
could ba made. and the details ascer-
tanned later by the party employed to
keep the book or books, up to, date.
In this manner, these books could be
made to answer for all time. When the
tax digest, for any year, is turned
over by the receiver of tax returns to
the tax collector. he should then turn
over to the tax collector these property
books. The tax collector, or his clerks,
would then check the tax digest with
these property books, and, by such
checking, ascertain whether all the
property in the county was returned for
taxes. or whether the same property
had been returned in the
name of different parties. Thus all
property would certainly be returned,
and no single piece of property would
be returned as the property of two diff
ferent owners. Should any piece of
property appear not to have been re-
turned, the tax collector would enter
it on the tax digest as required by law
and double tax the owner. Should any
one piece of property appear to be re-
turned in the names of different own
ers, he would strike that property from
the return of the party to whom it did
not in fact belong. Should any owner
fail to pay taxes on real estate, the
tax collector would issue execution
against the real owner. place that ex-
ecution in the hands of the sheriff for
levy and sale: the sheriff should go
Immediately to these property books,
ascertain from them what real estate
tIe NlGAeuudnI IL Id OWLS get InGTS-
from the description of the property,
and on such property make a levy,
which would stand in law. This can
only be done now with the greatest
difficulty.
Under the law. the receiver of tax
returns of every county in this state
is required to submit to the fall term
of the grand jury his tax digest. 1t
is the duty of the grand jury to check
off the returns of property upon such
digest, and if property is returned too
low to raise the value, and such val
uation, so fixed by the grand jury,
controls the receiver of tax returns as
the value at which such property shall
be returned by the property owner for
the next year. 1t is now almost an
impossibility for the grand jury to
carry out, in a large county such as
ours. this duty. But with these prop
erty books, it would be a matter that
would take very little time, and the
duty placed by the law upon the grand
jury could be, with comparative ease,
and with almost absolute certainty,
discharged intelligently.
In addition to the above. the county
can have furnished, at very reason
able cost. and written in such hook,
or books. a list and record of all of
the cOnveyances made from any date
of one year to the same date of the
next year. and so on. In this way,
the property book. or books, above re-
ferred to could be kept up to date.
tai information should be from the
date, down to which the books were
brought the preceding year, up to the
same date of the succeeding year.
l am satisfied that the above method,
if adopted, will procure for the county,
not only the return of large quantity
of real estate which is now not re-
turned. but will also result in consid-
cradle increase in the values at which
property will be returned.
Every year the county officers have
many serious difficulties with refer
ence to the return and assessment of
real estate for taxes, and in getting
proper descriptions in order that a
legal levy may be made. Several hun
bred of these tax difficulties have to be
investigated and adjusted for the coun-
ty at an expense to both the county,
the officers. and citizens. which ex-
pense would all be avoided by the plan
above suggested.
The information contained in these
books would, not only be of value to
the county and its officers. but would
also be of value to real estate and
other business men, and the citizens
generally, by enabling them, with lit
tie difficulty to ascertain quickly the
owners of any given piece of real es-
tate, with it's accurate description by
metes and bounds. In time these books
would furnish concise record of trans
fers of real estate in this county.
In my opinion. the necessary books,
carrying into effect the above plan,
can be furnished. and the necessary
information acquired and written in
said books to start with. at a cost not
exceeding $500, and probably less; and
the additional entries in said books,
necessary from year to year to keep
the same UP as above outlined. can be
placed in said books at cost not ex-
ceeding 800 per annum.
AS explained to your committee, the
above is only a general outline of the
plan, the details of which 1 have al
ready fully explained, and illustrated to
your committee. If there be any fur
Their information or explanation de-
sired, I viii be glad to give it. Re-
spectfully,
George T. Cam.