Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, 1915-01-14
sDEAs oFsrHE TAX coMM1ss1oN.
Makes It's Recommendations to Gels
eraIAssemBfy principles Right.
Results Wrong. {

lE--
- =
The recommendations of the State
tax commission to the General Assem-
bly, which meets January s with re-
spect to revision of the tax laws is &C
Iapre than usual interest at this time,
because of the position assumed by the
Chairman Of that commission WIN re-
2ect to the recently defeated coDstj@
tpt1onal amendment on taxation. and
because it is generally, expected that
tne tax question that will come before
= approaching session of the lexis-
lature.
AFTER reciting the increased e
nue. received by the state the past two
years from schedules B and C. taxes.
$4eo'6SS, largely as a result of recon-
1}enoatlons made by the state tax
commission which were adopted in
part by the last legislature, the COM
Wsson proceeds to consider the
course which it recommends for the
future.
1t e1nterprets the defeat at the pro-
posed amendment as an endorsement
only OF b general principles of the.
present system, which requires the
equal and uniform taxation of all
property, and not as an expression or
satisfaction with the existing assess
ment and listing of property under
that system. The commission takes
note OF the fact that there is much
complaint among the people that
Iequal1ty Of taxation is defeated by
unequal assessment and the failure.
To list all property.
1T Is generally believed" says the
the report, that there is great i'm
equality 4nEthe measure of values
used in the several counties; that
there areAgreat inequalities of assess
Elents as between counties; that small
holdings are assessed proportionately.
hi9heF- thanelarge holdings, and that
much property, especially solvent
credits and other Intangible property
Is not listed at all.
There is an imperative demand
for the correction of these wrongs
and 1t is the duty of those charged
with making and executing our tax
laws to adopt and enforce such amend
ments Of our laws as will remedy
tfem, and produce a just and equal
system Of taxation"
The recommendations of the COM
mission to effectuate this purpose are:
That assessment at full value be not
only adhered to as a theory but en-
forced in fact. This has been impos-
sible heretofore for the reason that
the legislature has always fixed the
rate of levy, which could not thereaf-
ter be changed for two years, and an
assessment at full value would have
resulted in burdensome taxation, and
the collection of revenue for two
years far in excess of the needs Of the
state.
The commission recommends that
the legislature follow the plan adopt
ed by Ohio in this respect, and, instead
OF levying the rate,E levy the1amount
OF venue to, be raised, the Eate to
he adjusted by the State tax commits
zion; for state, counties, and munich
palities, after the exact amount Of the
assessment at full value have been as
certained.
Equality the Thing. : <
The commission believes it neees-
Sary to give more attention to the
equality Of individual assessments i'm
the townships as the proper basis for
an equalized assessment as a whole
ct full value. If the property is as-
sessed relatively equal in the town
ships the commissionethinks=i lit can be
successfully eQualized in the coun-
ties and in the state as a whole. IL
therefore recommends that the list in
each township be printed and q copy
OF such list mailed to each owner of
real estate in the township, so that he
can not only see what his own prop
erty is assessed at, but car compare
it with his neighbours in advance of
the meeting of the equalizing board in
his township.
For Investigation.
The commission asks that it be au-
thorized to have a complete investiga-
ton made in every county in the state
Of all sales of real estate for a period
Of twelve months, and such sales !
values compared with the present as
sessed values, which taken as a whole
would give the most accurate guide
that can be obtained of the relation OF
sales value to assessed value in each
county, and this information to he
used both as a guide for instruction
of assessing officers before assess
ments are made, as to the extent Of
differentiation in such county, and
a guide in eQualizipg a~ssesseentS9
as between counties after the assess
ments are made. The method has
been employed with muehe success in
several other states that have que
ceeded in assessing PROPERTY at full
value and reducing rates in n state
TO ten cents on each hundred dollars
value for state purposes, and in
several -othera q z IL MGentR~Eha J.
rate for state purposes in