The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1906-01-31

Of property We all know the
Legislature can, and does make
appropriations, and it fxes the
levies based upon the assessed
value Of property, but our con.
tention is, that unless the Comp.
troller General recalls his IN.
structions, or the Legislature
comes to the relief Of the tax.
payers, the assessed value OF
property cannot be obtained by
this session Of the Legislature,
because, that body will have ad'
iourned before the returns have
been made. How then can the
present session of the Legisla.
ture determine the assessed
valuation, since an increase to
full money value" under oath,
has been demanded? It is an I'M
possibility. The Legislature can,
not oford to guess at tue prob,
able increased value, it must
have full and complete informa.
ton; the levying Of a tax is nc
child's play, it is serious mat,
ter, and the Legislature cannot
afford to trife with it.
Therefore we say, if the pres
ent session does not make some
definite action, Notwithstanding
the belief Of the Governor that
<:the General Assembly has the
power to give relief as suggested
BY the Comptroller General, y
we must differ, and unless the
General Assembly enacts a law
which will permit the taxpayers
to ignore the Comptroller Cen
erals instructions to auditors
relating to full value returns,
it is clear to our mind that if a
levy is made at this session, it
must be based upon last years
assessment, and this will bring
about a ruinous taxation.
The whole scheme, as we un-
derstand it, it is to have the
property put on the tax books
at its true value; there is no OBJ
lection to this proposition, but
it should not be done Or required
until provisions have been made
for the change, which has not been
done, and the transformation is
so sudden that great injustice is
iminent. We are willing for the
increased assessment, if the as
sessment is made before the levy
is fixed; this, however, cannot
be under present conditions,
hence the danger ahead Of US.
# the law, and the Comptroller
Generals instructions are car
ried out it means simply this:
Where a man paid last year one
dollar taxes, he will pay this
year anywhere from three to
five, Or more.
Governor Hayward finds
ssmuch force" in our ''editorlal,
provided an increase Of assess
ment is obtained, and that the
Legislature does not provide for
a lowering of the rate" It is i'm
possible to avoid an increase of
assessment under the Comptrol-
ler's instructions. He certainly:
expects it, when he reports to
the Legislature looked-for in
crease of from S75, 100000 to
40, 100000, but how the Legis-
lature can provide for a lower
ing of the rate" we cannot see;
that body will not be in posses
sion of the information, and un-
like the Comptroller, it cannot
afford to guess, or estimate. In
our opinion, Governor Hayward
may as well begin to prepare for
a special session, this session
cannot, and will not be able to
make a proper levy. We thank
the Governor for his kind ex-
pressions of our editorial, and
can assure him that we believe
he will sact promptly should oc-
casion arise
Should, however: occasion
arise" and the Governor pro-
poses to call a special session of
the Legislature, we would sug-
gest that he give notice thereof
as early as practicable, and that
the special session be convened
in time for the auditors to make
up their tax books for this years;
collection of taxes.
:.