The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1909-01-12
BIENNIAL MESSAGE OF THE
GOVERNOR
CContinued From Page Two.)

.\OlllllS VIII come Do1OTG YOU
fraugnt with more interests to the
state than the question of taxation,
and Yet there is nothing more difficult
than to ascertain the best method of
properly assessing both real and per-
SOnal property for taxation, as re-
CURED by Article V. section 3, OF, the
Constitution, which says that Laws
shall be passed taxing by a uniform
rate all moneys, credit. etc, and alSo
all real and personal property, accord
ing to its true value in money. TO
me the true rule, and the one that
will induce the most capital and best
class of people and investors to come
into our State, is to assess all propertV
at q lair valuation, and then nave as
low q rate as possible, for a high rate
and low assessment frighten both
home-seekers and investors away,
while a low rate and high valuation
would properly advertise US and cause
them to settle among us. More tnan
fortv-five counties received from the
State more than they pay IN taxes 10
the state, and the assessed value
placed upon property varies about IN
proportion to the number OF counties
in the State. Some counties assess
property at a fair value, others at
about half, and some as low as g
third and yet they may all be situated
in the same locality and be equally
fertile and rich. This is absolutely
unfair to individual taxpayers and
counties that act right. and violates
the rule of uniformity prescribed by
The Constitution. Let us try to AVOID
this. In my message in 1907 pointed
out fully all these wrongs and suS-
aested several remedies but the i~e>9S-
lature refused to listen, and adhered
to the old methods. with the result
That the taxes collected We're rot
enough to meet the appropriations
the made, simply because
was not uniformly assessed.
Briefly, | suggest that the present
law be changed to the extent that the
assessors, as now, assess all realty,
having power to examine witnesses,
deeds, etc. and in addition also assess
the value of all personally, send
their assessments OF realty ana per-
sonalty to the board Of equalization
Then let every taxpayer. under oath,
with penalties and misdemeanors at
tacled, if he acts falsely or fraudul-
entity, list both his real and personal
property at what he conceiNes 70 be
a fair value. and hen SEN said Valu-
alton also to the board of equaliza-
ton; and then the. board, having Doth
the assessors and the individuals
valuation of property, can scarcely
make any mistake in assessing the
property at a correct value. Let TINS
rule be adopted, and we will soon
find that we will have all the taxes
necessary IL dc1I dS TIE 1ApSiioOo - 'iD
State, and still the rate will be much
lower than at present.
Tt has also been suggested by one
of the departments that III every
county some wise and diScrete citizen
lie appointed by the Governor or some
other proper tribunal to assist and SUI
pefNiSe the assessor in making their
assessments and that this person
shall be a member of the board OF
equalization; that the board of equall-
zation shall consist of the persons thus
appointed from the counties in a con-
occasional district, and they, with all
the reports OF the assessors from each
county and the valuation of the owner,
can thus easily make all valuations
in their district uniform: that the
State board shall consist of one mem
Der from each of the district boards,
and all the districts. being thus rep
resented, viii see to it that a uniform
rate is fixed for the State and no
county or district improperly assessed.
While others, equally wealthy or per
haps more wealthy, escape with a
small valuation.
l advise that the present law IN re-
gard to the board of equalization be
repealed, as it is too costly, with no
method to properly enforce 1t and
no proper h of aScertaining the
true value of property in the various
counties. In some countries a ten per
cent. bid can be placed on the value
an individual puts on his property and
the government take it as its own.
This may be too drastic for North
Carolina, but something should be
done to stop the grievous frauds now
Dracticed in the State. to the end that
all classes and conditions should be
taxed fairl and alike. and that persons
seeking to avoid the laws of assess
mcnt should be properly and adequate
" TfInjShad SIIopcSt that Won an
point q very strong fnance ommit-
tee. who shall consult with the Audi
tor, Treasurer and Corporation Com
mission, and, after considering all sug-
gestions made, make such a law as will
properly advertise the true value of
the States property and allow the
rate to be fixed at a lower amount.
While the assessment was made last
wear, there is no Constitutional DroNi-
sion that prevents this Legislature
from requiring a new valuation.
Primaries and Elections.
Obtaining nominations and beng
elected to office are becoming too ex-
pensiye, and alas, often fraudulent
methods are resorted to in order to
win. While it seems that in these
days the office does not seek the man,
but the man the office. still he shcald
be required to do SO with clean hands
and correct practices. To remedy this
growing evil after d most careful
study of all suggested plans, l recon-
mend a le9aiized primary law for the
nomination of all State. county and
municipal officers, and that on a GER
tain day, to be fixed in the law, at least
sixty days before tile election, there
will be held throughout the entire
State. at the regular polling precincts,
Il icgaIized primary for all political
parties, and that the person i'll said
primary receiving the majority or
plurality (as yOu may deem best OF
the votes cast in said primary shall!
he declared the nominee of his party
for tie office sought: that the ex-
Denses OF said primary, including the
printing of all tickets, shall be borne
by the State, under the same rules and
regulations as apply to- Il regular cleo
ton; that no person failing TO be
voted for i'm the primary can be "a
candidate at the regular election.
primary system has worked wcll i'll