Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1922-08-11

the people of South Carolina in the
general assembly, the state tax COM
mission has been attacked by politi-
clans rs useless.
What are the facts? What has the
state tax commission done? is it use
less or useful?
The state tax commission has at
last published q review of its work.
It's statements can be verified from the
public record. e.
What was the state tax commission
established for?
To supervise and equaliZe assess
rnents throughout the state, so that
all property shall bear its just share
of the tax burden and no more, and so
that property escaping taxation shall
be fairly taxed.
q Tie Constitution of South Carolina
declares that 1.-The general assembly
shall provide by law for Uniform and
equal rate of assessment and taxation,
and shall prescribe regulations to Sc
cure just valuation for taxation Of all
property, real, personal and posses
sorry" The tax commission has tried
to carry out that command Of our Con-
stitution. 1t has achieved excellent re-
suits but it still has much to do.
What has the state tax commission
accomplished? Here are some of the
things it has done:
Before it was created, the total as
sessed value of cotton mills was $685.
4Sbe00; in 1921 the assessment was
s54,722,fS0. of which increase $780,
600 was new property, leaving net
increase by the commission of $21,-
9S5,4SO.
The assessment of water, light, pow
err and street railway companies in
1914, before the creation of'the commits
sion, was s4,443,434. In the process of
assessment and equalization, as ap-
piled by the commission, the assess
ment was increased to S13,441,915, an
increase of sS,99S4S1 OF this $780,
OOD represents new property, leaving
a net increase by the commission of
$6iS4S,4S1.
In 1914 the total assessed value Of
cotton seed oil mills and fertilizer
plants was .$4.O34.277, but the commits
sion increased it to $6,634, goo, net
increase of $2,599,723.
The year before the commission was
created, the total assessment of rail-
roads was $42,S37,O42, which has been
increased to $4S,7O0,397, an increase of
s5.S63.S55.
In 1914 the total assessment on the
Pullman telephone and telegraph COM
panias was $2,3O7.730, Under the pro-
cess of equalization and assessment by
the commission, it was increased to
S$,754,145. OF this amount of increase,
$677,09 was added to the Southern
Bell Telephone and Telegraph compa-
ny and the American Telephone and
Telegraph company as result of dis
closures of their property values when
they applied for an increase IN rates.
When the time came for the assess
ment of real estate in 1918, the COM
mission found that "some of the best
or richest counties were assessed sub
staAialfy az low per acre as some of
the least valuable" After equalizing
farm values among the several coun-
ties, the net result was to increase
farm lands from $75,31S,42S to s11O,-
924 900, an increase of $S5,6O5,573, en-
abling tie state levy to be reduced
from 91-2 mills to S1-4 mills in 1918.
City and town property was increas-
ed from s6S,15O,364 to s7S,576,G6S, a
total increase of $1O,426,304.
A survey of the city of Columbia in
lated by the commission, put on the
tax books in the form of back taxes
and the past years current taxes ap-
proximatcly 100000, which approx
mately added $1,OO0,OO0 to permanent
taxable values. The taxes payable to
the state from this source amounts to
$150000. Il is estimated that, through
q similar survey, Spartanburs will pay
$15OOO0 in back taxes into the public
treasury. The revenue derived by the
state from this survey in Columbia
alone would pay the entire expense of
the commission from the date of it's
creation up to January 1, 1922 and
leave Il balance in the state treasury
of s2S,S56.76.
The assessments of merchants and
miscellaneous manufacturers in 1918
was about $12,OOO,OO0. In 1921 it was
$41,S15,S51, an increase of approx
mately $3O,000O00 The commission
discovered great inequalities III the
assessment of this class of taxpayers.
In one county il found stock Of mer-
chandisc worth actually $4,000 which
was assessed at $3.50 or three -fourths
of one per cent of its value. In the
same county stock of goods actually
worth $685. was assessed ut $6O5, or 103
per cent of its value.
o One of the most striking instances Of