The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1921-01-29
Tax Commission Calls Attention
to Cause of Failure to Obtain
Equal Taxation
LOCAL ASSESSORS ARE
NOT IMPARTIAL,
Proper Valuation of All Classes
of Property is Essential to
Just Taxation

1
abatement of taxes in cases on proper
ty destroyed before taXes arc paid. !
the use by the state of additional
sources of revenue and the incrcas-
ing Of the number of commissions
heid agents comprise the major rec
concentrations of the South Carolina
tax commission, contained in the COM
missions sixth annual report to the
and general assembly
1T is Il tritc saying that the chain
is no stronger than its weakest
link" the commission quotes from
the report OF the tax commission of
another state The weak link in
our assessment chain is the local as
assessor 1t is in the beginning of the
assessment in the work done or left
undone by 'he lacol assessor, that
the fundamer al defect in our tax
system is to be found.
AS long as we retain our present
rrvcnue system the assessor will
continue to be Il vital part of tax
administration, for the initial as
seSsmcnt is the cornerstone of the
& neral property tax. If the initial
Z sessment be imperfcctly made. no
ubscqucnt step by boards of review
ii equalization can overcome all its
defects.
Every effort to better the system
must therefore be centered on the
assessor and his wor; Until means
are devised for securing asscssors
capable of fully and impartia!ly list
ing and valuing all taxable prop
erty, it is idle to expect any material
m A N Il ,is.t,. q;
The fault is perhaps not so much in
the individual as in the system. Men
capable of making Il good assess
ment are to be found in nearly every
district, but because OF meager pay
and the many unpleasant features
connected with the work. it is diff
cult ITO induce them TO accept the
office. AS consequence. the pace
is not filled by men whose principal
qualification is Il Willingness to ac-
ccpt the office"
The South Carolina law. the COM
mission states, can be easily amend
ed TO remedy this defect. The adop-
ton of such remedies at this time
according to the report. would not
confiicL with any other improve
mcnts Of the tax laws which the gem
cral assembly may see fit to make
now or hereafter, but would, the
commission believes, work in con-
junction with and make moro cffec-
tive whatever other remedies may
be provided.
Numerous persons, according to the
report, have applied to the tax COM
mission for relief from taxation on
property destroyed by fire or other
Wise shortly after ii is returned for
taxation OF during some fractional
part of the year. These petitions have
been refused since the commission is
without authority OF law TO grant
or allow an abatement in whole on in
part in such cases. TO relieve this
condition the commission recommends
that authority be granted i'm case
property is destroyed before the time
for the payment of taxes thereon to
obate the taxes or reduce the ASSESS
ment TO such an extent rs will be
equitable in view Of the loss actually
sustained by the taxpayers.
The efficiency Of the work of the
past year, the commission says, was
greatly increased by the more liberal
appropriation granted, the two field
agents, employed under this increase
discovering and adding to the tax-
able property of the state assessed
values amounting to approXimately
SG,S79, ZOO. I'VE roughly estimate" -"
the commissioners say. chat the ad-
dltlOn to the public revenues, state
county and municipal. has been, by
reason OF tn" work Of the field agents
S"i4oOo. Special attention is called
10 'he iact that four foreign corpora
tlonS doing business in the state
mad" sworn returns as TO the actual
value Of the taxable property amount
hg IN the aggregate to $2l5,OG3.
After investigation by the field
agents the actual value of the prom
"rtN was found To be $l43T.5O1
showing an increase of $I.222.439.
The taxes collected ON these four
cases, according TO the report. Will
approximate an amount equal 10
'hrcc-IourthS or more of the entire
expenditures of the tax commission
i"r tho year. II is however. the COM
mlSSloncrS say, Impossible for two
"tI" HSon;S to examine and inVcSti-
Eat" the large number of coso,,
Whlch should b" examined into. while
IN" additional field agents would re-
suit I'M the work Of the commission
Icing done even more Thoroughly and
"IlclcntlN the money expended for thr
purpoS" being returned many times
over 10 the public treasury To re
lease The honest tNpaycr from bear