The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1922-08-26

mission found that some OF the pest
/ or richest counties were assessed
substantially as low per acre as
! some of the least valuable. APP
+! plyings the ~ per cent basis Of as
sessment and equalizing farm land
values among the several counties,
/ tho net result was TO increase
1 farm lands from s75,31s,428.o0 to
Isle. .924. 10000, or an increase Of
!! s35. Sos $500. and also to enable
the comptroller general to reduce
the state levy from 9 IL to Ia
mills in 1918. City and town prop
| er1v. which was assessed by spe-
cial boards Of assessors, was IN
creased from s6S. $50, $500 to $7s,-
57e. $3.50 total increase of
S10,426, 10000.
Result OF Survey OF The City of CO.
lulnbia
! Due to the varying condition and
character of property in cities and
towns. no general or uniform plan
has been found for equalizing as
sessments OF such property. Rec
ognizing the great difficulty along
this line. and from the experience
OF other states, it was found that
the only method by which all city
and town real property could be put
on the tax books at proper val
uation was to have complete survey
made of each city and town in the
state. The work along this line
has been commenced, but this COM
mission has not been given sufficient
appropriation for carrying on this
work as rapidly as it might be- A
survey of the city of Columbia.
however, has been completed and
the result has been to place upon
the tax books in the form OF back
taxes and the past years current
taxes for state. county and city
! purposes, approximately the sum OF
$500, ,000.0G in actual taxes. which
viii be turned into the public
treasures. Aside from this amount
| Of money, which will be paid into
treasures. there has been added
Ito the permanent taxable value OF
Columbia city property approx
ma1ely 1900. .oeo.ee. which will
! hereafter bear its burden OF taxa
ton. The taxes payable to the
state on the above amount, IN
Guiding back taxes, is $50, Gee: 90.
This does not take into consider
alton the future taxes that will be
paid on this property.
A survey of the city of Spartan
burg is now in progress, ana fro1n
data at present available, it Is esti-
mated that the treasures Of the
state. county and city will receive,
in back taxes, the sum OF Slos,-
10000. 1t is impossible. before ,hls
I survey is completed. to state what
the net increase in assessed values
of real estate will be. but it Is be-
tlieved that several hundred thou
sand dollars. Of taxable property
will be placed upon the tax books
/, in that city.
1t is believed if similar surveys
were made in the other cities and
tewns of the state, that Mfse
amount of back taxes would DE
collected and millions OF doi:ars OF
| I properly now escaping tasaslo:i
| would be placed upon the tax
! books.
Application has been made to
! t,e commission by several cities
and towns to make similar sur
| yeys. but due to the lack OF funos'
tine work cannot be undertaken.
& survey of the city OF Greenviiie
was contemplated, but the lack Oh
cooperation on the part OF local
1 authorities, which is necessary.
prevented the undertaking. In this
/ connection it may be said that the
expenses of the survey made In
Columbia, and that il, progress IN
I Snartanburg, were borne by the
state county and city, and the tax
7 commission, not having sufficient
funds to defray the entire eS-
n.enses of such surveys, must. be-
fore undertaking the same, have
an agreement by the various cltles
and counties to pay their proper
/ proportion thereof.
4 Definite Statement
! The expenditures OF the tax COM
mission for all purposes from lne
t4ime OF its creation Up to Janu-
ary 1, 1922, amounted TO s12l,l3S.-
The charge has been and is being
i made that ire commission IS an
expensive and useless Office. TAX
ing its work in the city of Colun. h'a
a,one-that is the survey 1t .as
had made-sufiicient back taxes
will be collected to pay the enslre
expenses of the commission from
the date OF its creation up to jan
uary /, 1922, and leave ba.aiiee
!, in the state treasury of s2S.s56.16.
| This IS aside from taxes going into
county and city treasures II these
:! taxes be considered, the actual rev.
! enae. in excess of all expenditures
4 of the commission from 1915 to
ard including 1921, is the sum OF
s37s,s5G.76 from the city OF Co
lurnoia alone from their real estate
survey.
Another Interesting Item.
In the case of merchants and
miscellaneous manufacturers, 9TH