The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1921-05-14
North Cardinals Solution.

Whenever difficulty is to be over
come or problem solved. it is we'll 10
see what others have done under slnl-
lar circumstances. North Carolina has
recently revised her whole tax system.
and in so doing faced most Of the Oh
stacles which now confront Sou'h
Carolina.
IS BY request OF the University Weekly
News, Mr.. A. II. Seats, formerly OF
South Carolina now Of Raleigh. \. e.,
has skerched its essentials OF the
North Carolina plan.
couple Of years ago North Caro-
lima decided that the property in that
State should go on the tax books at
its true value. Like the rest Of tie
Southern States valuable farm lands
were returned at about one-tenth their
value and the same applied to personal
property There was in operation in
North Carolina about the same tax
machinery as there is in South Caro-
lima. Property was returned to the
county auditor, passd on by the coun-
ty assessors and finally fixed by the
board of equalization. There was a
gentlemen's agreement that no prop
erty should be returned at more than
fifty per cent. % its value, despite the
law and constitution, Dut the avera2e
was far below that figure.
IN North Carolina the law was
changed in many respects. tn, idea
being to remove the tax fixing board
as far from direct voting Influence as
possible. 1t has been partially suc-
cessful, but the values placed on farm
lands has raised an awful howl and
the last General Assembly backed wa
ter little. providing for a reduction
to be made by the various county
boards where it was though that val
ues were too high and were in line
with the inflated price Of everything
else eighteen months ago.
North Carloina's idea is an excellent
one, however, something like the heau-
line William Banks placed over an
article on perpetual motion. "A Good
Thingif it Works. Briefly the tax
ina Of all property in the State is in
the hands of board consisting Of a
Commissioner of Revenue, the chair
man Of the Corporation Commission
and the Attorney General. There is
no State levy on real estate. The
expenses Of the State and all of the
educational charitable and penal in
stitutions under State control are met
by an income tax, an inheritance tax
a license tax on corporations and q
franchise tax. These taxes bring in
enough income to meet all expenses
Of the State government. This board.
however, passes on al lreal and per-
sonal property returns as made in the
various towns. cities and counties and
as these units levy real and personal
taxes one can readily see why howl
went up when the assessment was
boosted.
The law provides that in the month
Of May there shall be appointed in
each county number Of tax listers
who shall list all real and personal
property. The tax listers shah in each
case consider each piece Of property
its location, condition Of the soil.
etc. and the oath signed by the tax-
payer certainly goes into details. The.
returns then go before a county board
and finally reach the State board for
review. There is provision for app
peal should TAXPAYER think the as
sessment too high and provision for
punishment for evading or violating
any section of the tax law. The fea
ture Of the entire law, however. is that
section which gives the State board
power over the various local boards
and provides for general supervision
of all acts by the local boards. This