Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1915-04-30
TAXES IN THE STATES
Per Capita Assessment Values Very
Considerable.

A special bulletin on assessed valu-
alton Of property and amounts and
rates Of levy recently issued by Di-
rector Sam L. Rogers, Of the bureau
Of the census, department Of COM
merce and compiled under the direc-
tion of Strake M. Grogan, chief sta
titician in charge Of the inquiry
shows a total property tax levy OF
nearly s1,350,OO0,00O throughout the
United States in 1912, amounting to
1891 per capita. These amounts
represent increases of Sc per cent
and 81 per cent, respectively, over the
total and per capita levies in 1902.
This bulletin, which is one Of a Sc
ries Of seven, all dealing with the
general subject of wealth, debt, and
taxation relates to the year 1912 and
contains comparative figures for
1860, 1870, 1880, 1880 and 1902.
Assessed Valuations.
The assessed valuation Of real es-
tate. personal property and other
property, subject to ad valorem taxa
tion in 1912, was in round figures,
$50, ,453, 900, 0,000-an amount almost
twice as great as the assessed valua-
ton in 1902, and nearly six times as
great as that in 1850. The assessed
value of real property and improve
ments subject to such taxation in 1912
was 1854, 900, 0,00O-nearly double the
real estate assessment in 1902, and
more than seven times as great as
that Of 1860. The per capita assess
ed valuation Of all the property sub
ject to ad valorem taxation increased
from $3S4.33 in 1860 to $44S.33 in 1902,
and to $715.4S in 1912, while the cor
responding per capita figures for real
property and improvements increased
from $221.76 in 1860 to $534.1S in
1912.
All Of these figures are Of little real
significance, however, since the basis
of assessment vary in different states
from 25 per cent to 100 per cent of
the true value, and also fiuctuate in
some Of the individual states from
decade to decade. Furthermore, the
fidelity with which the established
basis of assessment Is adhered to
varies greatly in different states and
in different localities in the same
state. The only valid measure Of the
tax burden, therefore, is the per Sapita
levy and even this does not indicate
precisely the relative weight Of tax
alton in one state as compared with
another or in one year as compared
with another, since in different states,
and in different years. varying pro-
portions Of the total revenues are de-
rived from corporation taxes and IL
cense fees. The per capita levies,
however, give a fair idea of the gen.
eral trend in respect to taxation.
Per Capita Tax levies.
The levy of taxes on real estate.
personal property and other property
subject to ad valorem taxation, by
state, counties, municipalities, school
districts and other civil divisions in
1912, amounted to a total Of $1,349,-
1000, or 1891 per capita. The per
capita levy in 1902 was 1922, and in
1860, was only SO. 1t should be kept
in mind that these figures do not COW
er the Federal revenues most Of which
are derived from various forms of in
direct taxation, and also exclude reve-
nues derived by municipalities from
liquor licenses and other licenses and
fees
The tax levy Of New York for state,
county. municipal and other purposes
in 1912 aggregated s221,467, 900
nearly one-sixth the total Of the Unit
ed States and over two and one-third
times the corresponding figure for
Pennsylvania, which had the second
largest levy, $93,375,OOO. Next to
Pennsylvania was Illinois, with a to-
tai levy of sS4,S34,OOO, followed close
ly by Massachusetts, with $780,
900. The per capita figures for these
four states, ir the order in which
they are named, were $22.S0, $11.52
s14.37; and s23.27. The greatest per
capita levy, however, was that OF
Montana, $2G.S3. Next in order were
Nevada, with s24.02, and California
with s2305. There were thus three
western states in which the per cap
ita tax levies were higher than those
in any eastern state: and the per
capita levies Of two others-Washing
ton, with s23.01. and Oregon, with
s22.64-were nearly as high. The low
est per capita figure shown by any
state in 1912, was that for North Car
olina, s4.33. Other states in which
the levies were small are Virginia
West Virginia. South Carolina. Geor-
gia, Kentucky, Tennessee, Alabama
Mississippi. Arkansas and Texas, IN
all of which the per capita tax for
1912 was less than IS.
School and Other Taxes.
The total school tax levy was $780,
9S1 900, and the total levy for other
purposes was s952,912,OOO. OF the
school taxes. s44.47O,00O was levied by
the states, s31,S17.OOO by the counties
and $310,694 900 by the municipali-
ties. townships, independent school
districts. etc. OF the taxes for other
than school purposes, s111,174,OOO was
levied by the states. s257,115,OOO by
the counties. and s594627,O 900 by the
municipalities and other civil divi-
sions smaller than counties. The high
est taxes for school purposes were
those of New York. s52.7S50O 600, OF
which the entire amount was levied
by municipalities, Independent school
districts and other civil divisions
smaller than counties. Next in order
came Illinois, with $34,I94,OOO, OF
which $30,34l 900 was levied by NUM-
cipalities, etc, and the remainder by
the state. The third highest taxes
for school purposes were those of
Pennsylvania, s3O,217. 900, all of which
were levied by municipalities, etc.