The herald and news. [volume] (Newberry S.C.) 1903-1937, 1921-01-14

discuss the tax problem we had
reached the conclusion that the aver
age legislator did not or could not
Distinguish a levy from an approp-ia-
lion. So many would be wiling to
make almost any appropriation if il.
could be done without increasing The
levy, and would argue that so long
nsthe levy had not been increased
axes had not been increased,
hough the assessment should be
If the levy was net increas-
\9es had not been increased.
his reason we had changed
our POSITION as to a true or real
property valuation for the purposes
OF taxation.
Here is the way Mr.. Cothran puts
it, The real underlying reason why
men do not return their property
at full value is the fear that with q
fan assessment, the, psychological
effect 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 assess
mem the result would be appalling
upon q full 8. unless there were q
constif futionM limit. 2 We suppose
psychological feet" is the proper
way to put it. Certainly the result
would he to pile up appropriations,
and about the only way to prevent
that would be to have constitution
al limit beyond which we could not
go. The bigger the assessment the
bigger the appropriations, if that can
be aane without increasing the levy,
and IN recent years even with an Ia
creased assessment there has been
mo compunction ABOUT letting the
levy climb atotg even little more
rapidly.
We all knoW4 that there is great in
equality in the assessments, and nee
essarily the taxes, are unevenly laid,
and any effort looking to q pore
equitable assessment Of the property
should be hailed with pleasure, and
another thing that should have atten-
tion is to get on the tax books much
of the property that is not paying
any tax at all. OF course there al
ways will be inequality in taxes, and
the tax problem will always be a
problem so long as government IS
maintained and taxes are lard, but
there should be some way devised by
which we could at least approximate
q more just assessment of the prop
erty. Now if the plan suggested 10y
Mr.. Cothran will do that ut is all
right. We had never thought about
the matter Of laying so much money
on each county and then on the
school district. That brings the mat
ter closer to the payer Of the tax and
ii might work well. Certainly there
is inequality among the counties and
that makes the burden for the state
tax bear unegenly and his plan would
help in a way to remedy that. AT
any rate what Mr.. Cothran has to say
in this brief address is worthy lof
consideration and gives much food
for careful thought and study. Il.
might be we'll to fix maximum
araount beyond which the approprla-
sson bill should not go.
MIR. Cothran is right in another
matter. The people Of the state have
their eyes on this legislature as they
never before have placed them on
any legislature, and they are de-
manding that the members think
carefully about the appropriations
that they make this year. 1t is not
the unthinking class of our citizens
that are looking at the matter either,
is there are any such among our citi-
zens. The people do not want the
state to take any backward step, nor
do they want to see the state stop
all progress and stagnate, but they
do demand that all unnecessary ap-
propriations be cut out and many Of
the top heavy items cut off, and in
many of the affairs of the state there
is most too much supervision. No
one desires to clog the wheels Of