Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1911-01-18

this State are escaping taxation, for
the reason that they are not on the
tax duplicates and cannot be put
there until definitely located in some
particular tax district
"Annually petitions are sent to
this Office asking abatcments on ac-
count OF reductions in the acreage Of
plantations and other tracts OF land
shown by new surveys. But we never
hear of an increase in acreage. The
whole tendency is toward a shrinkage
OF lands. in both area and value BY
this process thousands OF dollars
are annually lost to State, county and
public school funds.
THE only official survey Of the
State is Mills Atlas, published in
1925, showing the district and parish
lines then existing. It is extremely
difficult now to determine in what
school districts lands lie, and more
di.iicult to determine the quantity ly-
ing in any given district. This, too.
is shown by the large number Of
petitions for abatement in the assess
mcnt OF special school taxes in school
districts.
IA taxpayer owns one body Of land
lying In two adjoining school dis
tricts; in one district Il local school
tax may be levied, and in the other
none. No one knows the location Of
the district lines. 1t is to the ad-
vantage OF the taxpayer to return his
land in the district without the local
tax: the situation invites him to do
this, and he so does.
"ln laying off school district for
special taxation, it is to the interest
OF the district to include as much
taxable property as possible. Since
railroads and manufacturing plants
run up the property valuation rapidly.
some counties have been so gerry
wandered as to create districts of the
most absurd and inconvcnient shapes.
Besides, such property is uniustly
taken from districts to which it right
fully belongs.
"An accurate survey and location
Of district lines, public roads and wa
tcrs would more than pay for itself
in the increased revenue from the
additional area now escaping taxa
ton. Aside from enabling the citi-
ZenS to locate definitely their prop
erty in the proper tax districts and
giving additional revenue, such sur
Vey would tend toward the avoidance
OF law suits growing out Of indefinite
descriptions Of lands in deeds. mort
cages and other Instruments
'lG the outer lines OF the tax dis
trictS Of the state are once definitely
located it will be an easy matter FOR
the counties to complete the surveys
at their convenience. so as to show
roads and waters. The surveys should
be made on common basis and
standard for the entire State. and un-
der the supervision Of the tax board"
We note from the letters Of our
Senator and Representatives this
week that, judging from the first few
days OF the present session of the
General Assembly, this will be ano-
thcr session noted for its ''multiplic-
ity o. bills"
The members from all over the
state could do their respective con-
stitucnts a great service if they would
| cease to multiply bills, getting down
to active and earnest work on one or
| two important subjects and sticking
! to them until something Of real value
to the State government and to the
individuals who compose it is accom-
| plished. The present session could
| well be employed in attending to the
| needs OF the State in financial mat
| ters and dcvising some practical sys-
tenn by which the taX-paying public
could be placed upon an equal foot
ing, the State at the same time be-
n Or
| low a system so lax and out of date
that 1.-THE State grows smaller" year
by year, and, In spite of advancing
| land values, the tax values actually
! decrease.
Some system must sooner or later
be adopted, and the sooner the better
| for all concerned. We must have
some system in the matter Of perfect
ing the tax records Of land so that
they cannot shrink" with the pro-
vision for means adequate to compel
, an honest valuation Of the property
| returned. If we cannot make hon
est returns voluntarily, then we need
some method by which we can have
compulsory honesty"
The matter has been neglected too
long already. and the General Assem-
bly, that Sits out this veXed question
Of taxation in South Carolina, proyid-
ing some system by which those who
pay the taxes can be placed upon an
equality, will have done that which
will Justly immortalize it.