The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-01-10
COMPTROLLER GENERAL ON TAXES.
Says Fair Assessments, Not Larger Levy,
are Needed-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 an
increase in the levy, but a proper
and fair assessment of property
for taxation. He has been ham,
mering on this line for several
years in his annual reports, and
the failure of the legislature to pay
any attention to his recommended
tions, which are not those Of the
demagogue, will not cause him to
let up at all in his insistence that
the assessment of property is the
place to start to accomplish I'M
provements in the business Of the
state.
In his forthcoming report Mr..
Jones will say:
In my annual reports for 1903,
1904, 1905 and 1906 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-
qiurernents of the constitution and
statutes providing for a uniform
and equal assessment of all 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-
quence is that the poorer class Of
people are 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
ue, are in many instances taxed on
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 basis of 100 cents
On the dollar, and going down to
Is per cent or less in assessing the
property of those who are better
able to bear the burden. Arabic
lands in some counties are assess
ed at the same value per acre, with
out regard to differences in situa-
ton, quality, productiTeness, dis
tance from town or market-1nat-
ters which certainly affect the value
of the land and should be consider
ed. For, as a matter of fact, the
market value of the lands referred
to varies from $15o to So an acre.
Lands near flourishing towns and
cities valued and held by specula-
tors at $Ioo to ST., 1000 per acre are
assessed the same as farm lands at
$40 to $40 an acre. The citizen of
moderate means, owning a cottage
in town or city, finds it assessed at
Is to 100 per cent of its value,
while the residence of the weather.
neighbor is assessed at rs to 90 per
cent"
In view of that condition and of
the then approaching reassessment
of real estate in 1906, while recog-
nizing that the present assessment
laws were insufficient, if enforced
by the boards Of assessment and
equalization, to secure the just and
equable assessment of property at
its true value, I recommended in
1905 legislation for the purpose of
enforcing compliance with the law,
through more centralized sys-
tern of assessment, involving the
nonpo1itical 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 all county and township as
SCISSORS with power to equalize the
vo1uation of both real estate and
personal property IS ':etween tie
different counties. and be a court
of final appeal in such matters.
These recommendations were re-
newed in 1906, but no legislation
was had to carry them out.
In view of the statutory require
4. Ia