The herald and news. [volume] (Newberry S.C.) 1903-1937, 1920-12-03
porations doing business in their

porations doing business in their
limits.
Assessment Conditions.
The primary assessment Of prop
erty: The duties connected with the
primary assessment of property for
taxation are distributed among the
county auditors, the township boards
of assessors for cities and towns, and
county boards of equalization. The
available data indicate that all or
most of these officials are appointed
by the governor, but that there is
elittle statutory provision for their
discharge or penalization when they
fail to perform their duties efficient
ly or faithfully. They are remuner-
ated on very modest basis of pay
per diem for the days in which they
are actually engaged in the work of
assessment, and the total yearly re-
enumeration is in most cases limited
to payment for three or five days as
maximum. 1t is the duty of tax
payers to make returns on their
property to these officials, every four
years for real property, and annual
Ely for personal property.
The state tax commission, estab-
lished in 1915, succeeded to the pow
ers formerly held by the state board
of equalization and the state board
of assessors. The commission con-
sistsaof three members appointed by
the governor, with the advice and
consent of the senate, for terms of
six years. The persons to be ap-
pointed as members of the tax COM
mission are to be "such as are known
to possess knowledge of the subject
of taxation and skill in matters per-
tanning thereto" The chairman re-
ceives an annual salary Of $4,000,
and is required to give his full time
to the work of the commission. The
other two members receive per
diem of s5 while engaged in the
work of the commission. The duties
of the commission include general
supervision over the administration
of the assessment and tax laws of the
state, over all boards of assessors
and equalization, and all other as
sessing officers, the power to order
reassessment of real or personal
property in any assessment district,
to secure the prosecution of delin-
quent officials, to assess the property
and franchise of certain public utili-
ty corporations, and to secure equali'
zation of assessments made by local
officials. Before the establishment
of the tax commission, appeals from
decisions Of county boards of equaii,
zation went to the comptroller gen.
eral. The act creating the tx com,
mission did not make clear whether
or not such appeals were in future
to be made to the tax commission
Board of Review.
The state tax board OF review, es.
tablished in 1913, consists of a chair,
man and six other members, appoint
ed by the governor, one from each
congressional district, by and with
the advice of the senate. The term
of, office. Of the chairman is foul
years, and of the other members CO.
terminal With that Of the governor
appointing them. The compensation
of the members is SIS per diem, and
mileage, the per diem not to exceed
80 days in any one year; with the
provision, however, that the chair
man shall not be limited to 80 days
service in any one year, and that he
shall receive actual expenses while
engaged in the performance of his
duties. Appeals from the action OF
| the state tax commission may be
;, taken to the tax board Of review, anc
decisions of the state tax%commis
sion may be reversed or modified by
the vote of majority of the whole
board of review, l.. e. by a minimum
of four votes.
At the beginning of each fsca
year the state treasury is practically
depleted. Then the general assem-
| bty meets and provides the annual