The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1913-01-07
Would Like to See the County
Made the Unit
Defects OF Present System Which
Fail Because OF Imperfect List
ing-Wake's Good Showing

North Carolina, by a special invitation
came TO Raleigh and discussed taxa
ton yesterday evening with a view to
putting before the people a subject
that is perhaps the most vital to them
of all matters of government.
Dr. Raper spoke in the evening at
a Inner to the Forum, the club Of
men, entertained by Clarence Poe.
The Forum has executive sessions, so
to speak, having no press agency fea-
ture, and additionally setting itself
against the publication of its meetings. |
For that reason Or. Raper gave an in
terview briefly outlining what he
whereby he hopes to see a more equit-
able and a more honest system Of tax
alton put into operation.
The correction of the tax system,
particularly weak in it's assessments OF
value, was the chief point Of Doctor
Raper's remarks.
The general property tax (real and
personal) is still the great source OF
revenue in North Carolina and other
states" Doctor Raper said. Such a
tax Is fair only when the value of the
property is accurately and honestly
placed upon the textbooks; it is very
unfair and unjust when the assess
ment Of values is done with little accu-
racy and care. The general property
tax in North Carolina must either be
abandoned or be administered with
the utmost ability and justice. The
present system of assessment is hardly
more than self-aSSeSSment. Under II
the honest man is taxed more heavily
than the less honest one; one kind Of
property bears a higher burden than
another: one locality-a township or a
ntrpft-- c,,ToNo far thn honaGf ~ ~
other when both are equally able to
pay.
The unit Of assessment is now the
township and its work is done by a
township assessor. This official is.
for the most part, unframed for his
special tasks. He is in no sense an
expert is measuring the values Of prop
erty: and the pay which he receives,
SO or less q day for q period not ex-
ceeding two months, Is not generally
sufficient to attract the proper men.
The county assessor, who has general
supervision bf the work of the town
ship assessors, receives also a small
compensation, 81 or less a day for
three months Give months in the case
of the counties whose total values
amount to more than $4,000. 00O.)
The actual assessment, as made by
these officials, to say the least. Is not
very accurate or just.
Burden to Corporation Commission
THE work Of assessing certain gen.
eral property and Of supervising the
abors Of the county n the township
assessors. Is performed by the cOrpOr'
alton commission, a body already heav
lily burdened with other tasks; an(
the extra a which ach member re
ceives-$500 annulally-is all too
meagre to stimulate great effort. Thi'
commission cannOt make effective an(
ittof n Son0cyp a n tr IF most nf tho nrnn
erty. Two townships with PRACTICAL,
the same values have on the Textbook
quite different amounts; and a goO'
many counties are with injustice
classed as 'pauper counties"
4 State Tax Commissioner.
Doctor Raper brings the thing HON
to Wake county, n that pays nue.
more than il receives and belongs t
the rather contracted list of 'ricI
countless. He advocated the creatio
of the office of a state tax commits
sioner, who should receive a salar
Of $500 or $4,000 annually and traV
cling and office expenses. West VII
ginia," he said, the most successful {
the Eastern States in the matter OF tai
alton. has had such an officer for seN
eral years: and West Virginians woul
not be without him. This officer Shout
be appointed, l think, for a term or 81
years and should not be eligible 1G
reappointment.'
The University professor also advt
Gated the county as the unit of asses:
ment in the place of h present unl
the township. He would have a pc
manent and well-paid assessor for eac
county. who should be assisted by fro
one to our assistant tax assessor
Such a scheme would be far more e
fective and just than the present. ar
it would, upon the whole. cost Il
county less. The present assessor
most of the counties may receive "a
day for three months in the year:
those counties which have more tn:
10000. 900 Of taxable values, he m
receive this pay for as long as fl
months. If he IS engaged. saw "a da
an the majority Of the counties al
Ia days in the others at a salary of
= 0ay. ne receives from 5000 to s.