The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1909-03-31

The County Board Equalization,
at its meeting yesterday, considered
the matter of property assessments,
and made the following suggestions to
the legislative delegation:
Manning, S. c., March %, 1908
TO the Hon. Louis Appel, D. L. Green,
O. C. Scarborough and J. r. Din
gle, Senator, and members OF the
House of Representative:
We, the Auditor and Members of the
County Board OF Equalization for CIar-
endon county, do respectfully submit
the following, 10 the nature of a petit
ton.
From several years experience in the
present manner of receiving returns
and assessing property for taxation, we
have come to the conclusion that it
would be very wise and advantageous to
relieve the Auditor of the duty OF TAX
ing returns, and place same on the
township Boards of assessors for the
following reasons:
I. Because the Auditor cannot raise
or lower the valuation of property, but
has to accept same as given by the tax
payer.
II. Because the Auditor depending
more or less upon the votes of the tax
PAYERS for his continuance in Office, may
not be as vigilant and faithful as he
might
III. Because the returns taken by
the Auditor are becoming fewer every
year, until now it is almost farce. The
Township Boards finally, having the
work to do.
". Because the Township Board of
Assessors, generally composed of men,
located in different sections OF the town
ship. would be most likely to Get fair
and just return, as they are supposed TO
know the property and the taxpayer,
and could decide at the time the return
is made, the ownership of property ana
place same where it belongs.
V. Because now it very often hap
pens that property is added to persons
return by the Township Board of AS
SCISSORS, and it later appears, that the
property added is not owned by the
person 10 when it was placed, being
merely rented properly. or purchased
after January lst. and belongs TO some
one else, necessitating the issuing OF an
abatement by the Auditor, and the
placing Of more work on the County
Treasurer, all OF which would have
been averted had the return been taken
by the Township Board of Assessors.
VI. Because as the law now stands,
it requires the Audito' to attend at q
convenient place in each township for
the purpose of taking returns, or assess
ing property, and due notice OF these
appointments are given, but very few
appreciate and take advantage OF them,
the whites waiting until they come to
the county seat, and the blacks Tor a
majority of them) being ignorant of the
appointments.
VII. Because. as said before, the
Auditor not having the power TO in
crease or decrease the value OF proper
ty, as given to him b. the tax payer, is
virtually nonentity, as the Township
Boards is passing upon the returns, can
set aside the figures made by the Audi
tor, and place upon the property what
ever valuation they may see fit, and the
Auditor in entering up the property on
his duplicate, is governed entirely by
the acts OF the Board.
We do therefore respectfully ask that
you use your best efforts to bring about
the legislation necessary TO correct
these evils.
r.. f. MCFADDIN, Supervisor,
Chairman County Board of Assessors.
y. L. BURGESS,
Secretary County Board.