The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1910-04-30
EQUALIZING TAXATION.

900. is returned for taxation at a
valuation Of about S2.50O; when q
business block. the annual rental of
which Is approximately $4,000 and
the actual value something like s25,-
900, Is put on the tax books at $4,000;
when a vacant lot for which $4,000
was paid is worth only $500. when
tax returns come to be made; when
not few valuable pieces of real
estate, improved and unimproved,
have not been returned at all, 1t is
time for novel and extraordinary
measures to be adopted to bring
about a reformation, to right the
wrong that is being done those who
make honest returns and to end the
deception that has this long time
been practiced on the State, county
and city \ state Of affairs as scan
dalous as the cases here cited has
been uncovered as a result of the in
vestigations by the committee ap-
pointed by Mayor jennings to CO.
operate with the township board of
assessors in the equalization of the
tax returns OF this city. The facts
brought TO light-monumental tax
lodging disclosed by careful inspec-
ton of the tax returns by men we'll
posted on real estate values-justihes
the appointment OF the special COM
mittee and proves beyond doubt or
cavil that revolutionary methods
were In order. Messrs. Belser, Nc
Callum and Noise. have had task
Of considerable magnitude and diff
Guilty TO perform. and although their
work Is not finished. the reformation
not attained. nor tax lodging ended.
they have blazed the way for the re-
terms sought by those who desire
fairness and justice In taxation and
decency and honesty in the making
OF returns. The work OF this COM
mittee Is not yet finished, but II has
laid the foundation for the real
equalization OF taxation and fixed a
standard OF valuation that Is fair and
Just 20 each and every property own
sr. whether his possessions are great
or small. The committee. after care
fully going over the returns. decided
that the average returns were ap-
proximately one-third the actual
market value of the property and IT
was agreed that the committee would
first ascertain as nearly as possible
the actual value OF the property and
then flN the assessment at one-third
Of this. II the property owner had
returned his real estate at more than
one-third it's market value, his as
sessment was reduced: IL his return
was less than one-third it's value, his
assessment was raised. This method,
which Is fair and just TO all. has, been
followed throughout. with the result
that many property owners will pay
less taxes than heretofore, while
others will pay considerably more.
The not "rG,j.t. however. has been TO
largely Increase tNc total valuation
OF tCNs'lr real ostatc i'm the town
ship AL Citv. and the income Of the
city fro0 this source will be apprc-
ciably larSer this year than ever be-
fore. The recommendation of the
committee, OF course. has no binding
effect upon the township board OF as
SCISSORS nor upon the county board Of
equalization, hut it is So fair, reason
able AM just that Is difficult TO con-
cofve of IL being rejected or dsre-
gardcd. and IL is the presumption
that the assessments fixed by this
committee. acting i'm a advisory ca
pacity to tho board Of assessors. will
be o".eptcd and adopted by the town
ship board.
NJ 'j the township boards of the
COUNTY would agree To adopt and put
into practice the same system, prop
erty valu1tio1s throughout the coun-
" would bc made uniform and tax
dodgins would be discouraged and, IN
a large measure, ended. For instanco
N farm land has market value OF
$50 au "crc Il should bc assessed al
$40 ul acre, IL 1t is worth $50 at
acre II should be returned at $50 al
acre and So ON. IL Is up to the coun.
~ board or equalization To take ac
tion on the proposition that is bcfor,
thorn