The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-01-10
's5u OUNTY TAX DEPARTMENT.
Il sInipprtant to Have Good Men for
sS Treasurer and Auditor.

Tor the nOn-payment OF LAKES 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-
commentator that the terms Of
county treasurcrs 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
no says:
"'The penalty for non-payment of
taxes Of one per cent for January,
one per cent for February, and five
per cent to 18th of March, entails
unnecessary work on county auditors,
and the penalty being nominal it be7
comes al incentive to taxpayers to
defer tlA payment of taxes. l
four per cent be added to all dclin-
quent taxes January 1, and that the
time for the payment Of taxes and
penalty expire March /, and that
execution be issued Immediately af-
ter that date.
"I renew tho recommendation
made in 1906 that your honorable
body extend the present term OF audi
tors and trcasurcrs for two years,
and make the term Of office Of these
officers thereafter period Of four
years The salary. of these officials
is totally inadequate in many 1Astan-
ces To- meet the responsibility and
work necessary to be performed m-
der our system of assessing, collect
ing aad expending the revenue. do
not knew single auditor in the
state who has not to hire extra help
out Of his present mea9re salary.
And to this should be added the en-
pense of 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-
partmcart in but few counties of the
state are in a satisfactory condition.
. t"As said in my report for 1904,
i, the popular election Of county auditor
B ami 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 HI
quiry as to the fitness and qualiaica-
ton Of candidates to fill these I'M
portant positions. This indifference
to the fitness of men for the work
required Of them must be, presume,
because the people do not realize
how much responsibility and trust
necessarily rests upon these officers,
especially The county auditor, whose
duty it is to prepare the lax books,
both for MS office amt that of the
treasurer. Upon his accuracy every
taxpayer in the county depends, and
upon his business capacity is based
the financial system of both county
and state. The taxpayer, when he
calls for his taxes, has no assurance
whatever that he is not called upon
to pay twice az much as he should
through the ignorance or inexperi-
ence of the county auditor in entering
% up the assessment OF the property
aaA 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.
"It is the general impression
among the people, which extends tv-
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 coz
rect settlement This is a mistake.
The county treasurer does not settle
with the comptroller general, but, on
the contrary, the county auditor alone
il charged with and is responsible for
this duty This is as it should 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 posi-
III, Pnr b.ro 10 10 10 to ayanoioo th,