The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1920-12-01
STATE TAX SYSTEM
SHOULD BE REVISED
So Recommends Special In.
vestigating Committee
ALL PROPERTY
BE REVAlUED

State Taxing System. Would Add
Much Taxable Property to the Books
and Reduce Levy.
Columbia, Nov. 27.-Carrying rec
concentrations that the entire tax sys-
tenn of the state be revised; that all
property be revalued in an effort to
Justly place the burden Of taxes; that
the state take control OF all assessing
prerogatiyes; that an inheritance and
income tax could be established; that
a general revision of the administers
tive scheme OF the state at present
should be made and hundreds OF 9TH
er recommendation are contained in
the report Of the joint legislative COM
mittee to the governor and made pub
lie here today.
The committee completed it's work
some time ago. but the report was
not finished and given out until today.
The 1920 General Assembly appointed
the committee to study the tax situa-
tion OF South Carolina thoroughly and
the report Is very exhaustive, taking
up every phase Of the government.
Senator j. II. Marion, of Chester, is
chairman Of the committee, and he was
assisted by the following members:
Senator Christensen, OF Beaufort:
Senator Lancy or Chesterfield; Repre-
sentative Berry. of Orangcburg; Iidc.
of Marion; Atkinson, of Spartauburg.
and Buckingham, OF Aiken.
The committee finds that existing
high rates of property taxation can
not be justly attributed to cxtravogant
appropriations, or 10 inefficient ey-
pchditures Of the public fund"
The report makes a comolcte survo,,
or the situation that faces South Caro-
ma today and takes up in detail sug-
gcstcd remedies. Only the thigh
spits' can be touched in pcrycnonor
story.
Making Tax Returns
Ihc committee admits that so f,r
us the law is concerned about makinp
'he return as to taxes, that the charge
OF "outawry" is substantiatcd and
the law Is really a dead letter. That
al real and personal property as well
as intangible property is put on the
DOCKS year after year grossly ,lndcr-
'aluated, and that much proportv is
not even put on the books, is another
conclusion Of the committee. Tho low
requires "a uniform and equal rate ne
assessment and taxation" but that
this law Is violated is n "notorous
lact' admitted by ALL" the committee
says. That vast amount or fro
taxable property OF the state is not
upon the tax books at all is not only
wen known, but is acquiesced in and
openly justified by the majority OF our
cltlZcns. The operation or tho tox
system is something like the operating
ol moohshine still or cracking safes
the committee says.
Unequal taxation of the farmcr who
owns real property and can not hide
IT, Is charged, as contrasted with tbc
business man who has intangible nron-
erty. Ihe property Of all kinds in tbo
state Is grossly undervalueo ana nm
oerassessed, is also a plain fact. that
snould DE rcmedied. the report SAYS.
GROSS UnferyoIuofinn
Due to gross undervaluation of
property, real, personal and intanpi-
pie, the committee finds that to raise
the small revenue to run tho stoto
government that it requires six and
t"o~thirds OF the value OF the proner,v
year which would mean practtcot
coniiscation, If the true values had
Deen given, which the law says must
DO the case. inequality OF paving
taxes Is stressed by .hs report n
showing that for example in Abbevi,Ie
county in 1919 three gold or silver
"atches were returned at a value OF
800 while in I.aurens county 2O4
Wasches were returned at value of
@''too. In Clarendon county in 1919
3'I'l dogs at value OF s31,17O were
returned. while In Cherokee county
only 16 dogs were returned at a value
Of 1925. '"'"'
There is another feature of tbe ,n