The herald and news. [volume] (Newberry S.C.) 1903-1937, 1910-03-08
AN EQUALIZATION OF TAXES
Comptroller General Jones Issues
Circular Letter.-Replying to
Inquiries.

Comptroller General Jones, In re-
ply to number Of letters from
county boards and auditors as to
assessment Of property has issued
another letter of instruction setting
out in more detail the method Of
assessment. In this letter also Mr..
Jones calls attention to conditions
existing in various parts Of the State
as to inequalities in valuations.
The letter follows:
Dear Sir: / have your favor ask
ing for the average value Of land In
the different counties Of this State,
as assessed in 1906, and stating that
you desire this information as a
member of the board Of assessors.
In reply I beg to say it would
take some time to get this informa-
tion, and I am unable to furnish it
Immediately. The information would
be useless to you in equalizing prop
erty in your township. The local
boards Of assessors are not expected
to equalize the assessed value Of
property throughout the State, nor
are they expected to equalize the
assessments in their township with
other townships in their county.
As stated in my circular letter to
the boards, it is not necessary for
the boards to increase the aggregate
assessments over those for 1909;
therefore their first duty would be
to equalize the assessed value Of
the property within their tax dis"
triots Or townships as between the
Gsxpayers. I trust the loci boards
will do their duty by first fixing the
true value Of each piece of proper
ty in their tax district, and then
take the same percentage Of such
valuation as the assessed value for
taxation, 50 that the aggregate as
sessed valuation when equalized will
be the same as in 1909 plus the nat
ural increase Of the property during
the year 1900. The valuation by
each board Of assessors should be
made without reference to other
townships or other counties Of the
State. If We can get the boards to
do this, it will be the first step to-
wards equalization as between the
townships in the counties by the
county boards, and as between the
counties Of the State by the State
beard Of equalization.
The average valuation Of lands in
other counties would not be fair
index by which to equalize town
ships. As for instance, take a coun-
ty where near large town or city
lands are selling for $500 to $1,000
per acre for building lots, the same
lands which are nothing more than
sandhills, fifteen miles from the
city, would not bring So an acre on
the market. Now suppose that ell
the farming lands Of such county
except the sand hills, were worth
an acreage of 500 per acre, and
there were $4,000 acres of sand hill
land at So per ore and 10000 acres
of farm lands. You can readily see
the farm land at $40 per acre would
be 100000, and the sand hill land,
$4,000 at 81 per acre, $4,000, total,
$4,000, would be the total value Of
the land in this county. The aver
age value then Of land in this coun-
ty would be $3.50 an acre. So that
the best you can do this year is to
take the assessment as it now
stands on the books and equahze as
between the 'sxpayers.
- l note what you have to say as to
how the boards have assessed prop
erty in County, and am sorry
TO say it is the condition all over the
State. It appears that little effort
has been. made to eeqeuahze the prop
.-srty as between the citizens by the
township board or as between town
ships by the county boards, or as
between the counties by the State
board of equalization.
AS directed in my circular Of in
structions to auditors and boards, the
township boards should secure from
the county auditors the number Of
acres Of land and its total value on
the tax beeks for 1909; they should
also secure the number Of horses,
mules and cattle and their total
value for 1909. Having this data,
the boards should assess all lands
and personal property as near their
true value as can be aseertained;
then find out the total true value Of
,o,,,. roa1 astate. then make q SIM