French Broad hustler. [volume] (Hendersonville, N.C.) 1916-1919, 1919-04-03
FUNDAMENTAL QUESTION
TAXATION.
AXSaluatiOn Act NOn-Partisan and Non
FOIiticai-Guarantee Against Excess
S1Ve Increase i'm Taxes-The OrgaB,-
zatiOn for ReValuatiOn.
(By A. J. MaxwelD

None OF the features Of the reValua-
tlon act is more remarkable than the
manner of its passage by the General
assembly. An ordinary revision of
the Machinery Act for the quadrer-
mai assessment of real property usu-
ally occupies several days of discus
: sion IN each House, and generally
sharp division over some of it's pro-
VISIONS. The revaluation act-well
understood to anticipate a radical de-
parture from past practice, and an
appraisal Of property at it's actual
value-was passed without an opposf-
tion vote in either House, practically
without discussion and without an
amendment being offered except Incl
dental ones offered by the committees
which prepared the bill. This showed
unanimous recognition for the neces-
sity Of the undertaking, as well as
complete confidence in the work of the
committees which had carefully for
mulated the plans for carrying it out
NOn-PartiSan and NOn-POliticaI
The manner of it's passage, with
support of members of both parties,
as well as the provisions of the act,
declare its non-partisan and non po-
litical purpose. 1t is a helpful indica-
ton that a fundamental economic re-
form Of this great Importance can be
undertaken without partisan Disagree
ment upon the main question or upon
The details of the measure for carrying
st out. The act gives representation
10 the. minority party in each coun-
ty by providing that one member o.
the County Board of Appraisers and
Review shall be appointed from the
minority party, and it also provides
that any undue political activity by
any appointee under the act shal! be
cause for summary dismissal.
Guarantee Against Excessive Increase
in Taxes
The act carries its owh specific
guar antee that it's purpose is to pro-
vide more equitable means OF raising
revenue, and not to unluly increase
the tax burden. When real es7ate
was revalued in 1915 the totli increase
in valuation was 25.72 per cent. In
1911 the increase was 22.54 per cr:t;,
and in 1907 80. .3S per cent. These IN
creased valuations did not result IN
YTx,- ,sodIofioD IN faY ratac On the
contrary the tendency Of tax rates
have upon an average during these
years been higher. The revaiuat1on
act provides specifically that not more
than ten per cent inccease in revenue
HhaIl be raised upon The revaluatton
int actual value in 1920 than will be
raised under the old assessment this
year. by the State or by any county,
city, town or special tax district. So
the net increase in taxes under this
reassessment Will ne>4ess than the in
crease made in any rsassaeSIncnt y+:'r
Ia twelve years.
Special Session 20 Fix Tax Rates
As a further safeguard aud assdT-
.Ance, It is provided :hAt the reasseHs-
nent, when made, shail not lie uAed
until approved by the General Assem-
hIv. nor until the tax rates EH<e been
adjusted to the new BASIS Gf valuation
as above indicated; and that the rates
when 80 adjusted shah in al .'ssess be-
come the maximum rates until the
General Assembly authorizes an In
crease. This provision anticipates
that there will be a special session Of
the General Assembly, upon call OF the
Governor, about the first Of July, 1920.
District Supervisors
The State Tax Commission is to di-
vide the State into ten districts and
appoint a supervisor for each district
-The district supervisors will be given
employment for at least year at
salary of $3.50 per month and actual
travelling expenses to be paid by the
state They will be expected to give
their whole time to the work. They
will divide their time between the
several counties in their districts, CO.
ope.sting with the county assessing
officsEs They will be the direct
means of contact between the State
Commission and the assessing oniceFs,
anaRfHsf their duty to see that the
1vork is being done according to law,
and according to the same interpreta-
| ZION of the Law, in each county, and
kwtll be expected to determine this eT
unecidc and detailed investigations, as
asessments are being made IN the
eyeraI counties.
roupfv SWReryieOrs.