Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1913-01-21


place, and Val saw her no more.
(To be continued.)
WANTS TAX COMMISSIONER
Comptroller General Makes lmportan.
Recommendations.
That tax commission or board
vested with the power to supervise
the work Of assessment Of property
for purposes Of taxation be created
and that the state board of equaliza-
tion and the board Of railroad assess
sors be abolished, was the recon-
mendation contained In the annual re-
port sent to the general assembly yes
terday by A. w. Jones. comptroller
general Of South Carolina, says the
Columbia State of this morning. He
suggests that the single board contain
five members, two Of whom would give
all Of their time in placing the proper
assessment on the property within the
state.
The comptroller general says that
such single boards have been entrust-
ed with the supervision Of taxation In
"a states. He says that the number of
tax commissions is increasing annually.
Reform In Tax Laws.
II renew my recommendation" says
the comptroller general, made to for
mer general assemblies that q single
and a permanent tax commission or
board be created, and vested with the
power to supervise the work of assess
ment of property for purposes of tax
alton.
Two entirely independent state
boards are now charged with the duty
Of assessing or equalizing valuations
of property for purposes Of taxation in
this state. Each separate board fixes
Its own standard OF valuation, and
differs from the other, hence COM
mon standard necessary for equality
Of taxation is lacking.
"The assessment Of all property In
the state for the purpose Of taxation
should be under the supervision Of a
single board, and the present state
board Of equalization, and state board
Of railroad assessors should be abol-
ished, and other duties devolved upon
this single board.
Five Members.
"The single board might well con-
sist Of five members, two of whom
should give their entire time to trav-
cling over the state, examining into
values in the different counties, and
tax districts, for equalization Of values
between counties, which Is now lack
ing, would necessilate much work, and
take great deal Of time, leaving
to the local officers the power of
equalizing the assessments between In
dividuals. The present state board
OF equalization is strongly tempted to
secure the lowest possible assessment
Of property In his own county, and
this temptation renders 1t impossible
to secure anything like fair and uni
form assessment Of property through
the present state board Of equalization.
Work Of Board.
The members Of the single state
board recommended should also call
Of the local township, city and county
boards Of assessors and equalization,
for the purpose of assessing and
equalizing valuations Of property, to
the end that each dollar of property
may bear its just proportion of the
burden of taxation. This board should
also gather information necessary to
an intelligent understanding and re-
vision Of the system Of taxation, and
report the same from time to time to
your honorable body, with any advice
they may think proper as to proposed
changes in the tax laws.
Kansas Report.
1T is stated in the report Of the tax
commission for Kansas, that:
AT the present time there are also
special tax commissions investigating
the question Of reformation in the
assessment and taxation methods of
their respective states In eleven states
as follows: Connecticut, Delaware,
Florida, Iowa, Kentucky, Maryland,
Michigan, New Jersey, Pennsylvania,
Utah and Virginia
1T will be seen that the number of
permanent tax commissions in the
states Is increasing from year to year
and that 1t has become fixed feature
of the fiscal systems Of majority of
the states, and 1t is probable that in
all states the utility Of this central or
ganization will be recognized shortly,
cry state in the Union will have a per-
manent commission.
From Texas.
1T Is we'll stated in the report of
the tax. commissioner for Texas, In his
annual report for 1912:
Present day civilization demands
much more Of the government than
was formerly required. 1t is not sat
isfied with legislatures to make the
laws and courts to enforce them. The
state must furnish free common
schools for the boys and girls and COL
leges and universities for the young
men and women Of the land. It must
furnish asylums for the blind, the deaf
and dumb, and for the detectives Of all
kinds. Institutions for the feeble
minded and the insane must be pro-
vided and maintained. The public
health must be safeguarded. The law
breakers, while confined, must be hu-
namely treated. The state must pro-
vide officers to supervise and manage
the numerous public institutions ard
grounds, buildings and equipment for
them, and a great body Of men to care
for and manage them.
"Of the municipal government, to-
days civilization demands good
streets, sewers, waterworks, lighting
facilities and a thousand and one
things not formerly required.
These are some of the things
which the people of civilized COM
munities can have and enjoy. Having
once had them, they are not willing
to relinquish them. Their use and en-
joyment adds to the comfort and hap
piness of life. Their possession Is Sc
cured by the expenditure Of public
funds and marks the progress Of civil
ization to a higher level and as people
advance in civilization more and more
money is required to bear the increas-
ed cost of the ever-increasing govern
mental agencies to promote the public
welfare. Increased public benefits
means an increase Of expenditures,
with a consequent increase Of the
amount that must be raised by taxa
tion. These facts are so we'll known
and it Is so generally accepted that a
judicious expenditure Of the public
funds means simply a larger purchase
for the good of all Of those benefits
which could be secured for society in
no other way that when an enlighten-
ad peonla haliave that faxes arc a0ua1-