The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1914-01-21
ecial judges appointed from time to

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tai for the Insane have increased from
about 100000 in 1897 to about $500,
900 in 1918. Appropriations for edu
cational purposes have increased il
somewhat the same proportion. 81
that you appropriated in 1913 ST.,
857,117.01' and are asked to appro
pirate at the present session of youl
body, round sum of about $780,
900 to cover the State expenses, while
only 100000 was necessary for this
purpose in 1860, and less than $1,000
900 in 1897.
"Now these annual expenses are not
going to be reduced, and they must
continue to increase with the growth
Of the State.
Ascertain Actual Value.
"These figures show the, necessity
Of your devising a practical system
BY which this necessary revenue can
be equably raised so that each tax
payer and eacch dollar Of property
ghall bear it's just share of the bur-
den, and no more.
"The inequalities of the present sys-
tenn are so we'll established and
known that it is unnecessary to de-
tail them. No equable system can be
devised unless you ascertain the ac-
tual value of all property to be taxed.
It is impossible to- secure an assess
+rent of the exact value, but it can be
occurred approximately.
"The people dread an assessment at
rue value for fear that if they let
The lawmakers know the real value
If their property, and such value
should be once placed on the tax
looks, your honorable body would
re led to make appropriations that
would tax them to the limit Of their
capacity, or not reduce the present
ate of levy.
"They also fear that they. would
be taxed more for educational pur-
noses than necessary on account OF
The arbitrary constitutional 8 mill
school tax, which now raises $685.
100. For if property were assessed
1T its actual value this constitutional
levy would treble, or raise more than
'2,500,000, and they are unwilling to
"isk being forced to pay an unjust
md unnecessary amount Of taxes.
81 therefore renew my recon-
nendations heretofore made that you
provide for the submission to the
,Cople of an amendment to the con-
;titution providing for a repeal Of
he constitutional school tax, so as to
cave the amount to be appropriated
or school purposes to the discrtion
# the legislature, as the value Of the
axable property and the school
reeds both vary from time to time.
"The constitutional restrictions on
he exercise of the taxing powers of
he legislature should be removed,
md the legislature left free to adopt
uch laws as may from time to time
seem best.
... State Tax Commission.
II renew my recommendation made
0 former general assemblies that a
;iDgle and permanent tax commits
ion, or board, be created and vested
nth the power to supervise the work
+ assessment of property for pur-
poses of taxation.
Two entirely independent State
cards are now charged with the
'uty of assessing or equalizing valua-
ions of property for purposes Of tax
ton in this State. Each separate
'oard fixes its own standard OF valua-
on, and differs from the other, hence
! common standard necessary for
quality Of taxation is lacking.
"The assessment Of all property in
he State for. the purpose OF taxatiof.
hould be under the supervision OF a
ingle board and the present State
1oard of equalization and State board
# railroad assessors should be abol-
sed, and their duties devoted upon
his single board. =
"The single board might well con-
list of five members, two of whom
rhould give their entire time to trav-
,ling over the State, examining into
ralues in the different counties and
AK districts, for equalization Of value
between counties, which is now lack
ng and which would necessitate much
work and take a great deal of time,
eaving to the local officers the
power of. equalizing the assessments
,etween individuals.
"The present State board of equali-
Tation is so composed that each men,
Der is strongly tempted to secure the
lowest possible assessment of prop
,rty in his own county, and this
temptation renders it impossible to
secure anything like fair and uni
form assessment of property through
he present State board of equaliza-
tion.
"The members of the single State