The herald and news. [volume] (Newberry S.C.) 1903-1937, 1906-01-12

l1iS tdA Ad"o pASDoA\o' N6Ao
which have been sent to each as
sessing officer throughout the State,
with instructions to these officers as
to the proper enforcement Of these
laws.
Our laws require that all taxable
property shall be assessed at its
real value. This is wise provision,
because the tax assessor must have
some fixed Standard. to the end that
all property should be equally as
sessed, thus making the burden of
taxation rest alike upon all. An
increased assessment does not mean
an increase in taxation, but simply
means an .equalizing of the burden.
A certain amount of money is nee
essary to meet the requirements of
the State Government and a high
er assessment would necessarily
mean a corresponding decrease in
the rate of taxation.
1t is sometimes urged against an
increased assessment that the rate
being fixed by the General Assem-
bly,. upon the last assessment, that
should there is decided increase
in the assessment OF. property, the
amount collected would be more
than sufficient for the expenses of
the government. This objection is
fully met in the report Of the Comp
troller-General. He points out that
the General Assembly can deter
mine the appropriations for both
State and county and can author
ize a sufficient levy, based upon
the assessed valuation of property
as finally decided upon. This levy,
l may add, could be fixed for the
State by the Comtroller-General
and the State Treasurer, and for
the counties by the various County
Commissioners.
In reference to the 3-nlill tax fix
ed in the Constitution for educa-
tional purposes, the Comptroller
points out that if this tax, on the
increased assessment. should alone
realize a sufficient sum for the sup
'.port of the schools, the special
school, the special school evies
could be dispensed with and other
|revenues now going to the schools
might be diverted to the county
treasures, thus reducing the coun-
ty levy. In my opinion, however,
we cannot get too much money for
the support of the schools, certainly
not under the present conditions.
The Comptroller-General also
makes a number of other recon-
mendations, all of which | COM
mend to your consideration.
; l must repeat to YOU my rec
onrnendation of last year in refer
ence to County Auditors and
Treasurers. These officers, for ev-
erv good reason, should no longer
. be subjected to political influences
and to the neglect of their duty in
! cident to political campaigns for
! reelection.
:: The report of the work done dur
ing the past year by the Comptrol-
ler-General contains most valuable
information and we'll deserves your
most careful consideration.
/ This report will show that there
are now 1904 old soldiers or their
widows Jpn the pension rolls OF
the State, to whom S2oo,ooo.oo is
annually paid It will be seen that
when this appropriation is distrib-
uted it amounts to very little IN IN
dvidual cases. If the prosperity OF
the State continues I should be glad
to see this appropriation for the
brave defenders of their home and
country increased as much as pos
sible.
| The report of the Sinking Fund
Commission will be promptly sub
mitted to your body. These funds