The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-01-10
COMPTROLLER GENERAL ON TAXES.
Says Fair Assessments, Not Larger Levy,
are Nceded---Poorer Class Pay at
Higher Rate than those
Better Able to Pay

Columbia, January 6.-Comp.
troller General jones thinks that
what is needed to put the state on
a sound financial basis is not at
increase i'll the levy, bit proper
and fair assessment Of property
for taxation. lie las been ham
mcring Oh this line for several
years i'll his annual reports, and
the failure Of the legislature to pay
any attention to his recommends
tons, which arc not those Of the
dcmagoguc, will not cause him to
let up at all in his insistcncc that
the assessment of property is the
place to start to accomplish inl-
provcmcnts in the business Of the
state.
In his forthcoming report Mr..
Jones will say:
In my annual reports for 1903,
lOoA 1905 and 900 attention was
called to the failure Of the boards
OF assessors, boards Of equalization
and other officials charged with
the assessment Of equalization Of
values OF property for the purposes
OF taxation to comply with the re-
qlurcmcntS Of the constitution and
statutes providing for a uniform
and equal assessment Of Ill proper
ty subject to taxation. AS said in
the report of 1903: 1t would seem
that in many instances they have
entirely overlooked them or virtual
ly set them aside. The conse-
qucncc is that the poorer class of
people arc bearing more than their
just proportion Of the burden Of
taxation. Small property owners,
owning visible property Of from
ten to five hundred dollars in val
tie, arc in many instances taxed Oh
an assessed valuation in excess Of
the actual value Of the property. 1t
would appear upon examination as
If the boards Of assessment had in
some counties adopted a graduated
scale, starting with the man Of
small means on 4 basis Of 100 cents
on the dollar, and going down to
25 per cent or less in assessing the
property OF those who arc better
able to bear the burden. Arabic
lands III some counties are assess
Ell at the same valuc per acre, with
out regard to differences in situa-
ton, quality. productiNcncss, dis
tancc from town or narkcl--ii,at-
tcrs which certainly affect the valuc
Of the land and should be consider
cd. For, rs matter Of fact, the
market value Of the lands referred
to varies from Sl5O to s. an acre.
Lands near ilornisi,;nH towns and
cities valued and held bv spccula-
tors at SlOO to 81 900 per acre arc
assessed the same as farm lands ut
$40 to $40 an acre. The citizen of
moderate means, owning a cottage
III town or city, finds ii assessed at
Is TO 100 per cent OF its value,
while the residence OF the wcalthcr
nc'%hbor is assessed at > to- 90 per
cent.
In view OF that condition and OF
the then approaching rcasScSsmcnt
OF real estate in 1000, while rccoc-
nlzlnG that the present assessment
laws were insufficient. If enforced
by the boards OF assessment and
equalization. to secure the lust AMI
ceq''ah'r assessment OF property at
It's true value, recommended in
1905 Legislation Tor the purpose OF
enforcing compliance with the law.
through more centralized svs-
trr' at assessment. involving the
nonpollt'cal appointment OF the
township and county boards Of as
SCISSORS by the circuit Judge. and
the creation OF a new state board Of
assessors and equalization, to con-
Sist of five members, two OF whom
should devote their entire attention
to the assessment and equalization
OF property. Such state board
should be given Flexible and full
control over all assessments and
over at county aud township as
SCISSORS with power to cqunlizc the
valuation Of both real estate and
personal property 'e '"tv"rn trr
different counties. and be court
Of final appeal in such matters.
These recommendations were re-
ncWcd in 1000. but no legislation
was had to carry them O,lt