The Chesterfield advertiser. [volume] (Chesterfield C.H., S.C.) 1884-1978, 1921-05-19
NORTH cARoLrNA.s SOLUTION

Whenever difficulty is to be over
come or problem solved, it is well to
see what others have done under sim
liar circumstances. North Carolina
has recently revised her whole tax
system, and in so doing faced most vi
the obstacles which now confront
South Carolina.
BY request of the University
Weekly News, Mr.. A. H. Seats, form
erly Of South Carolina, now Of
Raleigh, N. c., has sketched the es-
sentials of the North Carolina plan.
A couple of years ago North Caro-.
lima decided that the property in that
State should go on the tax books at
it's true value. Like the rest of the
Southern States valuable farm lands
were returned at about one-tenth
their value and the same applied to
personal property. There was in on
| Grafton in North Carolina about the
same tax machinery as there is in
South Carolina. Property was return
ed to the county auditor, passed OH
by the county assessors and finally
fixed by the board of equalization.
| There was a gntlemen's agreement
that no property should be returned
at more than fifty per cent. of its
value, despite the law and constitu-
ton, but the average was far below
that figure.
In North Carolina the law was
changed in many respects, the idea
being to remove the tax-fixing board
as far from direct voting influence as
possible. 1t has been practically sue
cessful, but the values placed on farm
lands has raised an awful howl and
the last General Assembly backed
water a little, providing for re-
duction to be made by the various
county boards where it was thought
that values were too high, and were
in line with the inflated price of ev-
erything else eithteen months ago.
North Cardinals idea is an excel.
lent one, however, something like the
headline William Banks placed over
an article on perpetual motion: "a
Good Thing If 1t Works." Briefly the
taxing of all the property in the State
is in the hands of board consisting
of Commissioner of Revenue, the
chairman of the Corporation Com
mission 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
institutions under State control arc
met by an income tax, inheritance
tax, license tax on corporations
and a franchise tax. These taxes
bring in enough income to meet al:
expenses OF the State government.
This board, however, passes on all
real estate and personal property re-
turns rs 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 a number of tax listers
who shall list all real and personal
property. The tax lister snail in cacn
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 of review. There is provision
for appeal should they think ASSESS
ment too high and provision for pun
ishment 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 SUP
ervision of all acts by the local
boards. This section, if properly car
rled out and the returns checked
closely, nullifies any influence corpor-
ations or individuals might use on
local boards in an endeavor to evade
or tighten an assessment. This is the
drawback in the proper enforcement
OF the tax laws in South Carolina at
present Those responsible for reprc-
senting the law in North Carolina
hold that if the idea is carried out
honestly and fearlessly taxes will be
lower IN every county, town and city,
that the income from taxes will be
greater, and that there will be no
inequalities. And that is true.
A. H. Seats.