The Chesterfield advertiser. [volume] (Chesterfield C.H., S.C.) 1884-1978, 1921-04-21
THE MILL LEVY


wrong way. This is to Judge by the
actual mill levy called for in the city.
county, or State appropriation bill
But the mill levy is only half the
story. The other half is the basis on
which property is returned for taxa.
ton; that is, the percentage of it's
estimated value. For the actual
amount of money paid in taxes is a
compound figure, the product gained
by multiplying the return value of
property by the mill levy
The problem is thus exactly like
that OF obtaining the acreage Of a
held: the length must be multipned
Dy the breadth 1t is just as reasonable
TO try to get at the size of a piece
OF land when it's breadth alone is
known, as to try to estimate taxes bv
the mill levy alone. My farm is
quarter of mile wide. How many
acres do l own? You can't tell until
you know how long it is. My State tax
levy is twelve mills. Are NV taxes
high! That depends upon whether
my property is returned at high or
low figure. IF my house and lot
are worth $4,000 and l succeed in
getting them on the tax book at ST.
Zoo or $1,000, the city and the State
can go as far as they like in the mat
ter of the mill levy. Pm safe. They
can't get much out of me. Or if nv
farm is worth 5000 an acre, and I can
manage to have it assessed at $40 or
$la an acre, the county and the State
won't get rich at my expense.
1t is not the mill levy but the re-
turn value of property that chiefly
matters and that causes most trouble.
NOW In the percentage of value at
which property is returned, the forty
eight States vary astonishinyly. run-
n'hg all the way from 100 per cent
IN twelve States down to 20 per cent
On Nebraska. Illinois returns at 23
per cent, and North Dakota and South
Carolina at 25 per cent. Our law re-
qulres az per cent in South Carolina.
but it is the judgment of the Census
bureau that 25 per cent is nearer the
actual figure. This latter figure is
PROBABLY correct, for if any property
IN South Carolina except banks. rail-
roads, and cotton mills is returned at
5 anything like AZ per cent of its actual
value, it may be stated without fear of
successful contradiction that some
body was caught napping-and taX-
payers in South Carolina never shut
both eyes at the same time.
Here are actual examples of how
misleading it is to try to compare our
taxes with taxes in other States on
the basis of the mill levy alone. In
ohio property is returned at 100 per
cent, in South Dakota at rs per cent,
n Louisiana at SO per cent, and. as
mas been stated, in South Carolina at
70 per cent. Thus 3 mill levy in Ohio
IS equal to a mill levy in South Da-
kota' . mill levy in Louisiana and a
IL mill levy in South Carolina. Tell a
man from Ohio or South Dakota that
our State levy is II mills and. that in
some counties the total levy of CITY.
county and State runs up to 80. 40
and even 80 mills, and he'd rather To-
cate his farm or his factory in the in
fernal regions than in South Carolina.
Our absurdly low return value of
property is to blame. And within the
State itself grave injustices and in
equalites result from the same cause
Inc counties vie with each other in
trying to get the lowest possible re-
turn value in order to duck the State
tax levy, which applies to all counties
ankle. Individually each county pro-
vides for its own budget by putting
the county mill levy at whatever
figure is needed to take care of the
county supply bill. The lower the re-
turn value of property, the higher, of
course, Is the county levy; but as the
state levy is blanket levy, which in
the nature of things can not be ex-
tended beyond certain limits, an OK
tremely low return value enables the
individual counties proportionately to
ducK their fair share of the State tax
and thus leave the other "less fortu-
nate counties to bear the lions sharo
OF supporting State enterprises and
state expenses. When the time to pay
State taxes comes around, it's like the
old game of "Button! button Who's
got the button?"
Our tax system is thus like low
geared engine. 1t puffs very fast and
rattles very loud, but doesn't deliver
enough steam to do more than keep
the whistle blowing.
We need uniform, high return
value of property in South Caro-
hna,-University Weekly News.