The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1915-03-13
TAX COMMISSION BEGINS WORK
OCCUPIES SUITE IN PALMETTO
BUILDING.
Letters of Instruction are Sent to
County and Township Tax Boards
Wilson Chief Clerk.

/ Columbia, March 10.--Machinery
for the reform OF South Carolina
tax system was set in motion yes
terday at the organization meeting
OF the South Carolina tax commission
which will take the place of the
State board of assessors and tile
State board OF equalization. Three
rooms on the 18th floor OF the Pal
metto building have been rented for
offices. e. b. Wilson of Columbia has
been appointed chief clerk.
Chairman Jones said that it was
the intention of the commission to 10
about the work in q careful manner.
Other members of the commission in
Columbia for the organization meet
Ing were j. p. Derham Of Horny
county and w. G. Query Of Spartan
burg.
Several communications have been
sent out to the county auditors,
county boards of equalization, town
ship boards of assessors and special
boards OF assessors. outlining the
work for the present year. The fol-
lowing notice was sent to the auid-
tors and assessors:
THE legislature at its last session
passed an act to create a tax COM
mission and to define its powers and
duties (copy Of act enelosed), in or
der effectively to carry into execution
the equitable assessment OF property
for taxation in South Carolina. All
county auditors. boards Of equaliza-
ton and boards OF assessors and
equalization and taxpayers are here
by urged to cooperate with the COM
mission, to the end that all taxa BILE
property in the State may be dis
covered and placed upon the tnx
duplicates at its proper taxable val.
uation and all inequalities in assess
ment Of the property now on the
books may be remedied."
The following letter was sent to
the county auditors Of the State:
Prepare at once to lay before the
township boards Of assessors and spe-
cial boards OF assessors returns OF
property made to you for the fiscal
year. 1915. In case any person, firm,
company, association or corporation
neglects or refuses to make returns
for the current year for property APP
pearing on the county dulicate for
last year, you viii make the assess
ment. entering on the usual tax re-
turn" In red ink, the value of the
property. both real and personal, with
the penalty Of so per cent. upon the
personal property: indorse the same
as neglected to list or failed to make
returns and such returns 80 made
shall also be laid before the town
ship boards or special boards of as
SCISSORS. Township boards OF asses
sors and special boards Of assessors
shall meet as soon as practicable at
the call Of the county auditor at some
convenient place designated by him.
The county auditor may call one or
more boards to meet on the same day,
provided that all assessing boards
shall meet and complete their work
on or before March 25. County
boards of equalization will meet on
the fourth Tuesday in March, and az
such other times as the tax commits
sion shall direct"
The commission sent the following
letter to the township or local tax dis
trict assessors:
You are instructed to meet at the
time and place named by the audi
tor OF your county. who will lay be-
fore you the tax returns Of your
township or tax district for the pur-
pose OF assessment. Your duty In
to consider carefully the return OF
EACH taxpayer and, IL necessary, com
pare the same with the tax duplicate
OF preceding years. and If from your
own knowledge or reliable informa
tion you know of any taxable proper
ty not mentioned In the returns, you
shall proceed TO assess 1t. You are
required to raise or lower any item OF
personal property OF any taxpayer
I'm order to secure equality In assess
ment according to value. In equaliz-
ing OF fixing the assessed value OF any
class or item OF property. you mus,
apply the same rule. This is neces-
sary to secure uniformity and equal
ity."