Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, 1915-05-20
DUTIES OF ASSESSORS AND
TAX LISTERS IN ASSESSING.


TAX LISTERS IN ASSESSING.
State Tax. Commission Gives Rules
Calling for Fair Assessment; Heal
Property Emphasized.
Raleigh, ez.sx. ~. Significant letters
ofyinstruction were issued today by the
Corporation Commission as State Tax
Commission to the county assessors
and the township tax-listers in all the
counties of the State preparatory for
the inauguration of the tax-listing Pc
riod during the month of May and in
| special preparation for the conferences
between the county assessor and the
tax-listers of the townships in each of
the counties to be held at the county
seats on next Monday.
| The letter to the county assessors
! stresses especially the work OF the
uuadrenial reassessment of real estate,
which is wanted to be as nearly at
| money value as possible, the fullest
| possible listing of incomes, privilege
| and license taxes, discovery of unlisted
| property and solvent credits and an
assurance that no counties will be
permitted impose on the other coun-
| ties and the State through low valua-
tions. The following features are es-
pecially significant of the determine
ltion with which the taxing authorities
are to go after increases in taxables
this year:
Assessing Real Property.
'aThe most important feature OF the
! assessment this year will be the as
sessment of real property. This as
sessment must stand. for four years
and will be throughout that period the
principal basis of revenue required
for State, county and municipal spur-
poses, There must be an increase In
the assessment this pear, and we de
sire you to impress this fact upon the
township assessors. The last assess
lment having been in 1911 there has
been a substantial increase in the
Exalue of real property since that time
/ and the Increased needs of growing
Iocounties and the State require that the
increase in values be shown IN In
creased assessments. 1t would not be
proper for the State Tax Commission
/! to say in advance what the increase
should be in your county. To do TINS
would be to forestall the judgment
which the local assessors and the sew
| eral county assessors are expected 70
apply to this important matter.
r. 'HThe only measure or assessment
! known to the Constitution OF North
| Carolina and the statute law OF the
state is that all property, real and
personal, shall be assessed equally &C
/ cording to its true value IN money.
| We would not have the authority, II
\ we had the inclination, to direct an AS
| sessment upon any other basis. This
J Is defined in the statute.
4 ~ Income Tax.
"a very important source or income
to the State, and one which falls on
! those most able to bear it, is the in
come tax, Many people in all the
counties liable for this tax have in the
/ past failed to list it, there being some e
counties in the Statek in which no IN
!, come tax whatever is listed. We de-
| sire, special attention given to this the
nresent year. We, wish the county
assessors to call special attention OF
each township assessor to this and IN
str1lct them to ask Of every taxpayer
| who they think earns in excess or ST.
$50 per year the direct question Wnat
was your income the past year,? me
llist-taker or assessor should not mere
lv be content with the fact that the
taxpayer fails to insert in the abstract
his income in excess OF $l,zeN.
/ It is the duty of the tax taker
to make explicit inquiry IN re-
spect to the matter and to require the
taxpayer to answer fully and clearly
in respect to it. The county assessor
himself will know of many people III
i each township who are liable for in
come tax We would suggest that he
) make list of these, either by refer
= ence to the tax list or by casting over
i in. his own mind the names Of, those
who should pay, and furnish this lis.
i to- each township assessor and direct
q him to ascertain the facts from the
1tpersons therein named. The State
Tax Commission WIN itself through
q Especial agents make investigation into
5 this matter, and we trust that the lis.
: in your county will be so perfect that
i the result of this Investigation by us
will not require Us to make any addi-
q lions to the list which you return.
Privilege and License.
/ This law, also requires the listing
Fly ali persons subject to pay license