The herald and news. [volume] (Newberry S.C.) 1903-1937, 1907-01-11
LAST MESSAGE OF
GOVERNOR HEYWARD
IMP PORTANT MATTERS CLEARLY
REVIEWED.
Thinks That Pay Of State Officers
Should be Increased-Too Small
At Present.

To the Honorable the Gentlemen of
the General Assembly,:
At the beginning of another year
with It's numerous duties, you are
again convened in annual session and
are at once confronted, as lawmakers,
with the highest duties and RESPONSE
bilities of citizenship. In this, the last
Official message which l shall have the
honor of transmitting to you as Gov
ernor Of South Carolina, I shall, in
accordance with the requirements Of
our laws, submit to you such import
nat details as require your considera-
ton. Knowing that details and re-
suits vii more Immediately concern a
new State administration l have been
as brief as possible, and have re-
Trained from making any recommend
ations other than were actually re-
quired. While. the duties of my Of
flee have been arduous always, and
many difficulties have been encount-
cred. L have ever been deeply con-
sclous OF the honors which the people
of my State have conferred upon me
-hOnors for which | can never, in
mere words, express my heartfelt
gratitude and appreciation.
Assessment of Property.
The equalization Of the assessment
Of property in a matter of vital con-
cern to every taxpayer in the State.
The renort Of the Comptroller G cn-
eral will show that this important
matter is far from being in a salts
factory condition. Last year Comp
trollcr-Gencral Jones made an earn.
est effort to remedy this condition by
having, in accordance with our laws,
all taxable property assessed at its
real value. A fixed standard is posi-
tive v necessary, for only in this man-
ner can all property be equally assess
cd, in order that the burden of taxa
ton should rest alike upon all.
At the last meeting Of your hon
orablc body the Comptr"llcr-Grneral
carefully prepared an abstract Of the
tax laws of the state, and this was
made for the guidance Of auditors and
others assessing officers, in order that
they might more accurately assess
property as required by law. When
the Legislature met, the assessment
of property, both personal and real,
ihn,, lot,>,, H., Il,,,,,,l,,,,t iI,,
state. and on account Of the uncertain
ity Of the levy to be fixed by the Leg
islatuc, that body refusing to follow
the recommendations of the Comp
trollcr-Gencral in reference to flexi-
bic levy, to be determined after the as
sessmcnt had been completed. AS a
result, the inequality complained of
is greater now than il was before this
assessment, and hundreds of petitions
asking for reduction or equalization
Of property have been received at the
Comptroller-G Generals Office.
This is an unbusinesslike condition
of affairs, in a department where bust
ness conditions should be preeminent:
If all property in the State were
equalized up on a 60 per cent basis,
the total taxable property in the
state would, in my opinion, be not
less than $3.50, 100000 on the books Of
the Comptroller-Gen instead Of
only $250,OOO,000, as are the figures
at present. This is not only an injus-
tice to our taxpayers, but it is un-
wise and is an injury to the state, in
that it does not set forth to others
our real progress and prosperity. On
the contrary, it is actually misleading,
both as to our resources and to our
tax rate, and this in matter where
most important considerations are in
volved. Only a certain amount Of
money is required to meet the expen-
ses Of our state government, and an
increased assessment, by having all
property assessed at its real value,
would simply be an equalization Of
the tax burden and would not mean
an increase in taxation.
The present laws, iG properly en-
forced, would to a great extent remedy
this unsatisfactory condition Of af-
fairs. The only change I shall sug-
gest looking toward their enforcement
is that tho Board Of Equalization be