The herald and news. [volume] (Newberry S.C.) 1903-1937, 1920-12-10
caused.

caused.
5. To require the members of the
tax commission to give their whole
time to the work of the commission,
and to provide they be remunerated
for such work on basis adequate to
induce competent men to accept and
to retain positions on the commits
sion.
6. To require that appeals from
decisions of the tax commission
should 60 in the first instance to the
commission itself for a rehearing.
1t is strongly recommended that the
decisions of the tax commission be
made final, but if this is not consid-
cred desirable, it is recommended
that appeal shall be allowed after re-
consideration by the tax commission,
to court of justice.
z. To enable the tax commission
to make comprehensive land survey
Of the state: (Suficient funds should
be pr tlded to enable the tax COM
mission to enlarge it's staff and to
make more rapid progress in the
equalization Of property throughout
the state, and in the development of
closer contact with the persons and
machinery of primary assessment OF
property,
s. To state clearly that the tax
commission is entrusted with the gen
eral supervision Of the entire tax
system, and not Of the property tax
only.
Recommendations regarding the
tax board of review: It is recon-
mended that the tax board of review
be abolished. This will require stat
utory change. If this recommendation
is not adopted, at the very least the
tax board of review should not be
authorized to receive appeals from
the decisions Of the tax commission
until after reconsideration Of pro-
tested decisions by the tax commits
sion itself. If the tax board is re-
tanned, the basis of appointment
thereto should be changed by stat
ute to given term Of years, without
respect to the term Of office of the
governor appointing them, and it
should be required by statute, for
members of the tax board Of review.
as for members Of the state tax COM
mission, that they should have spe-
cial qualifications for their duties.
AS to Local Officers.
Recommendations regarding local
assessing officers: The recommenda-
ton Of the tax commission that more
adequate compensation and addition
al remunerated time be allowed to all
boards Of assessors. and that the
should be giyen$ authority
to remove any county or township
officer who shall neglect, fail or re-
fuse to perform his duties with ref
erence to the assessment Of property
in. accordance with the law; should
be followed. Section SS2, Volume l,
Of the Code Of Laws, 1912, should be
amended by the insertion of the
words cor shall neglect or fail to per-;
form" The local assessing officials
should explicitly be made subject to
the general authority Of and to the
rules and regulations issued by the
tax commission. ~
The recommendations made, above
require statutory changes only.
Recommendations regarding the
general property tax The general
property tax was subjected above to
severe cTLClclSll. lie uSASSeS PotRiSSo
out may be divided into two groups:
those grounded on questions OF prln-.
ciple in taxation; and those ground
ed on the tax as administered IN
South Carolina. In the first group be-
longs the criticism of the tax on the
grounds that gross property is not
sufficient index of taxpaying ability,
and that intangible property invari7-
ably escapes its due share OF the
taxation under any administration OF
the tax. The second group Of crit
icisms either have been already met
by the recommendations made for
changes in the tax administrative
of the state, or will be
taken up in connection with the dis
cussion of the first group which fol-
lows.
An Improvement in the property
tax would be effected if it were prac-