The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-01-10
COUNTY TAX DEPARTMENT.
Importans to Have Good Men for
4 a%>' Treasurer and Auditor.

Columbia, January 7.-4she penalty
for the non-payment Of taxes Is so
light that it does not deter amy one
who wishes to put off paying taxes.
That is the opinion Of Coptroller
General Jones, who thinks the penal
ty should be increased.
In his annual report Mr.. Jones
will call attention to this matter. He
will also stand by his previous re-
conmendation that the terms OF
county treasurers and auditors should
be made four years. He does not he
state to point out the danger from
the selection of these officials IN the
primary; and emphasizes the import
tance of their work. On these points
ne says:
'The penalty for non-payment OF
taxes of one per cent for January,
one per cent for February, and five
ner cent to 10Th Of March, entails
unnecessary work on county AUDITORS
and the penalty being nominal it be7
comes al incentive to taxpayers TO
defer the payment of taxes. /
recommend that total penalty Oh
four per cent be added to all delln-
onsnt taxes January I, and that the
time for the payment Of taxes and
penalty expire March l., and that
execution be issued Immediately al
ter that date.
at renew the recommendation
made in 1906 that your honorable
BODY extend the present term OF audi
tors and treasurers for two years,
and make the term Of office of these
officers thereafter a period of four
wears. The salary of these officials
Is totally inadequate in many l7stan-
! css to meet the. responsibility and
p, work necessary to be performed un-
der our system of assessing, collect
ing aid expending the revenue 40
nov know a single auditor in the
state who has not to hire extra help
out of his present meagre salary
And to tnis should be added the ex-
pense Of "a surety bond. But even
with the extra help that they are
compelled to employ, I must say that
the books and accounts Of the tax de-
) partment in but few counties OF the
state are in satisfactory eondat1on'
GAS said in my report for 1904,
the popular election of county auditor
and treasurer is fixed in our primary
system. These officers being made the
object Of popular choice the voters IN
choosing them seem to make no III
ouiry as to the fitness and quallDca-
ton Of candidates to fill these I'M
portant positions. This indifference
TO the fitness Of men for the work
raouired Of them must be, l presume
because the people do not rea1ze
how much responsibility and trust
necessarily rests upon these officers
especially the county auditor, whose
duty it is to prepare the tax BOOKS
both for mis- Office and that OF the
treasurer. Upon his accuracy every
taxpaver in the county depends, and
ppon his business capacity is based
the financial system Of both county
and state. The taxpayer, when ne
calls for his taxes, has no assurance
whatever that he is not called upon
to paw twice as much as he shoulo
through the ignorance or 1r1experl-
enee Of the county auditor in entering
mo the assessment. Of the property
a1d computing taxes thereon. In his
annual settlement with the county
treasurer a single error might cause
both the state and county to lose
thousands Of dollars.
at is the general impression
among the people, which extends ev-
en- TO members Of the general assem-
bly,, that all settlements are made
with the comptroller general, and
that it rests with that officer to ex-
act from the treasurer a full and cor
rect settlement. This is mistake
The county treasurer does not settle
with the comptroller general, but, on
the contrary, the county auditor alone
is charged with and is responsible Tor
this duty. This is as it sh~''ld be,
for it would be impossible for the
comptroller general to examine and
verify in all the counties the data or
which these settlements are made. All
that he does, and all that it is poss1-
L. eo. hin, IN 40 is TO examine the