Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1921-01-14

assessment, the psychological cffec:
upon the general assembly would be to
increase appropriations and it seems
reasonable that if these appropriations
continue to pile up as they have done
upon a scant assessment the result
would be appalling upon a full one,
unless there were a constitutional limit.
Any plan that will secure equality in
the burden Of taxation will be well
coined, and the natural and logical
basis of this equality is the actual
valuation of the objects of taxation;
that therefore which tends to secure
this valuation necessarily leads to
equality.
I believe further that the matter Of
valuation of property for assessment is
essentially a local one, where it can be
accomplished by those who are not
only, familiar with the property but di-
rcctiy interested In it's bearing jus;
proportion Of the burden. Should 1 be
assessed at s1OO for property worth ST.
600 and my ncighbOr at $500 for similar
property, the deficiency in my taxes
would be made up by the entire state,
not by my neighbor; hence his interest
in forcing me to come up to his stand
ard would be so remote as to be ignor-
cd by him. But if the township, school
district or ward in which we both live
was required TO raise certain amount
of money as it's fair proportion of the
state appropriation. my neighbor's in
terest in my delinquency would be i'm
mediate and substantial to the extent
of cnlisting his active vigilance In
bringing me up 10 his standard.
I believe therefore that the entire
amount appropriated for state en-
penses should he apportioned to each
county. requiring it to raise certain
amount of money as its just share OF
the burden; then of each county's pro-
portion let each township be required
to raise a fixed amount. Localize the
assessment and localiZe the interest of
each tax payer inwhat other tax
payers in his district pays.
For Survey of State.
In 1917 with the assistance OF Colo
nj Johnson Of Marion, I prepared
bill providing for n survey OF the
state. 1t docs seem to me simply an
act of business judgment to ascertain
the assets of any business in which you
may be intrusted. The greatest asset
of the state from m income producing
standpoint is the power of taxation.
1t has some property, most Of which is
u liability rather than'an asset. Its in
come must come from taxes, and the
amount of these taxes is governed by
the value Of the property to BIZ taxed
Hence an inventory of this property.
the Source of it's income, appears TO me
simply Il work of plain business judS-
ment. not only for the purpose of
Knowing what we now have but OF ar
surfing us that it will continue to be
placed on the books as an asset, an
u,rllIy to be drawn upon. l had at the
time the assurance Of competent en-
ginecrs that they would do the work FOR
any county, plating county. township,
school district and private property
lines ut cents per acre and that they
would take their pay only out of the
taxes which by their efforts were plac-
cd on the tax books; not cent OF cost
to the state. not a cent to the county,
not a cent to the property owner In the
language of Il former representative
rrum Grcenvillc county the bill went
down under the bloody tomahawk OF
legislative warfare" The trouble with
all lax reforms Is that we finch, and
propose to abolish the whole system
just us soun as it begins to accomplish