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AN EQUALIZATION OF TAXES Comptroler General Jones Issues Circular Letter.-Replying to Inquiries. Comptroller Geneial Jones, in re ply to a number of letters from county boards and auditors as to &ssessment of property has issued another letter of instruction setting out in more detail the method of easessment. In this letter also Mr. Jones calls attention to conditions ,existing in various parts of the State .as to inequalities in valuations. The letter follows: Dear Sir: I .have your favor ask ing for the average value of land in the different counties of this State, es assessed in 1906, and stating that you desire this information as a member of the board of assessors. In reply I beg to say it would take some time to get this informa tion, and I am unable to furnish it immediately. The information would be useless to you in equalizing prop erty in your township. - The local boards of assessors are not expected to equalize the assessed value of property throughout the State, nor are they expected to equalize the assessments in their township with other townships in their county. As stated in my eii-ular letter to the boards, it i not necessary for the boards to increase the aggregate assessments over those for 1909; therefore their first duty would be to equalize the assessed value of the property within their tax dis trkts or townships as betwoen the UrpAyers. I trust the loc I boards will do their duty by first fixing the Vrue value of each piece of proper ty in their tax district, and then take the same percentage of such valuation as the assessed value for taxatiou so that the aggregate as sessed valuation when equalized will' be the same as in 1909 plus the nat ural increase of the property during the year 1900. The valuation ,by each board of assessors should be made without reference to other townships or other counties of the State. If we can get the .boards toi do this, it will be the first step to iwards equalization as between the * townships in the counties by the county boards, and as between the Kcounties of the State by the State board of equilization. -The average valuation of lands in other coanties would not be a fair index by whiehi to equalize town ships. As for instance, take a coun <ty where near a large town or city lands are selling for $800 to $1,000 per acre for building lots, the same lands which are nothing more than sandhils, fifteen miles from 'the city, would not bring $2 an acre on the markeit. Now suppose that all the farming lands of suchi a county except lihe saii4 bills, were worth an acreage of $20 per acre, and there were 30,000 acres of sand hill land at $2 per are and 10,000 acres of farm lands. You can readily see the farm land at $20 per acre, would be $200,000, and the sand hill land, 30,000 at $2 per acre, $60,000, total, $260,00, would be the total value of the land in .this county. The aver age value then of land in this coun 'ty would be $6.50 an aere. So that the best you cando this yearis to take the assessment as it now stands on the books and equalize as between the Lixpayer~s. I note what you have to say as to how the boards have asseeised prop erty i -County, and am sorry to say it is the condition all over the St&ate. It appears that. little effort' has been made to eegenalize the prop .arty as between the citizens by the d iownship board or as between town ships by the county boards, or as between. the counties by the State ~boar'd of equalization. As directed in my circular of in~ structions to auditors and boards, the township boards should secure from the county auditors the number of acres of land and its total value on the tax beeks for 1909; they should also secure the number of horses, mules and eattle and their total value for 1909. -Having this data, the boards should assess all lands and personal property as near their true value as can be ascertained; then find out the total true value of your real estate; then make a sim jple calculation as to what percent age of the true value should be as sessed to- make assessment as that of 1909. We should simply divide the total amount of real estate, 1909, into the t.otal true value if the real estate in 1910, which would give the proper percentage. Then apply this percentage to the property of each taxpayer. The same rule should be followed also with cattle, horses, mules and other personal property. The township ~board should not undertake to equalize the property o- between the townships, or to ta]le the average of the counties. W( must first get a starting point, and to get this starting point the town ship boards must act according tc the real facts and conditions exist ing in their townships, and they 'will be able to get equalization as between the taxpayers in such town ships. It will then be a simple matter for the county board to fiu the percentage for the whole count3 and equalize the towaships with thai percentage. Then the next step wil be taken by the State board, whc having the percentage adopted b3 the various counties in the State will fix an average percentage oj the true value to be taken for the whole State. Where an effort has been made b3 local boards to equalize their tai district with the valuation of somi other district or county, I hav found that some curious complica tions have arisen, which really in creases the inequalities. Therefore 1 trust your township board wil equalize your township so that the total assessed valuation of property will be the same as in 1909 and eac tax valuation of property will be the same as in 1909 and each tax payer will be charged with hiL proper proportion. Then when you chairman meets with the county board he should insist apon an equal ization as between the t.Z dijotricts or townships of all property in the county. For instance, as in the case of horses and mules in your town ship, suppose they ran from $40 to 200, or an average of an assessed value of, say $80 i U794' township, and in another tax district they run from $30 to $175, or an aVerago of $60, and, in ariothek $40. Thea the assessed value for the county would average, say $60. The county board would then equalize between the townships, as it is presumed the horses and mules must be about the same average value over the county, and would add 50 per cent. to the $40 mules and 20 per cent. to the $50 mules, and the $60 mule stand ing as assessed, and the $80 mule should be reduced 25 per cent. If the mules and horses have been assessed at their true value and the same percentage applied throughout the township, the horses and mules whiei average $40 should be increased 5( per cent to come up to the standard of $60 for the county, and so on. townships where the horses average $80, each hiorse and mule would be reduced 25 per cent; that wouli place all the horses and mules in the county on an equalized basis of $60 This assumes that horses and mules are of nearly the same average value all over the State. Yours very truly, A. W. Jones, Comptroller General WRONG VIEWS OF THE CENSUE No Harm Can Come to Any Persor Who Answers the Questions, Washington, D. C., March 2. Letters from the census supervisor! to the United States Census Bureat show the .erroneous apprehensioi of a considerable element of the population that their answers to thm enumerators' questions in the nexd census, beginning April 15, this year, will caus increased <taxation legal entanglements, or injurious consquences to their persons an'd property. In order to quiet such unfounded fears which would, unless removed, materially afEect the accuracy of the rcenus, the bureau has prepared an official statement relative to the de eennial census, its origin, purpose and uises. This statement should furniah complete assurahee to those con ierned that information given the enuerators is held by the Census Bureau in the strictest confidence with reference to the idenitity of the informants, as required by the pol icy of the bureau and commanded by the law of the United States. The bureau earnestly hopes that elergymen, priests, physicians, school 'teachers, employers, and other pub li-spirited citizens who come in contact with large numbers of peo ple, will cooperatee with the bureau by telling persons who are believed to entectain erroneous opinions of the census the real facts and urging them to give full replies to the enumerators. Teachers are particu larly requested to speak of the cen sus to the school 'children, and ask them to tell their parents about it. The statement issued by the bu reau explains that the Constitution requires a census of the population to be taken every ten years in or der to reapportion state representa tion in the National House of Rep resentatives. It is the means also to ascertain the increase in the pop ulation, agricultur, indutries and resources of the nation inee thq last oensus. It is emphatielly declared, by the statemenit, that the information sought from the people of the Unit ed States is used solely for general Itatistical purposes. It vill neither be published nor used in any other yfay to disclose facts regarding any individual or enterprise. The cen sus, it goes on to say, is not, never has been, and can not be employed to obtain information that can be used in any way in the assessment of property for purposes of taxatioq or of the collection of taxes, either national, state or loeal; or for de portation ~ preepdings extradition measures, army or navy consrip tion, iDternal revenue investigations, compu1sory school attendance, child labor law prosecations, quarantine regulations, or in any way to affect the life, liberty Or property of any person. It points out that replies to the enumerators are and must be held by the Densus Burxin strict and Iasolute .onfidenee. All tho bureau officials, s1p6Visors, sUpMvsors' clerks, enumerators. and interpreters, before entering upon their duties, are obliged to take a solemn oath not to diselose any information they may obtain, except to the Census Bureau, and a violation of the United States law in regard to this oath means a $1,000 .fine or impris onment for two years, or both, in the discretion of the court. Bargains! Bargains!! While They Last. A limited number of slightly used $95 High Grade Organs for only $58 50. These organs appear near new and are warranted to.last a long lifetime. Terms of sale givers on ap plication. Write for catalog stating Iterms desired This is an opportn-' nity of a life time to possess a fineor gan at about cost. Answer quick, for such bargains don't last long Address: Malone's Music House, Columbia, S. C. Pianos and Organs Finest Food Products In Widest Variety "Tell me what yueat and I'l1 tell you what you are," sai the philosopher. IHe might with equal truth have said: -"Tell me where you buy and r11 tell yo h you gee."o get foods of finest quality, and in widest variety. wha'. ever your tateswhether you like.the Wch ave dithego tnsor pleer oustl plain, wholesome eating selected with utmost care, by men who know. We wanrant the freshness and quality of everything we selL And the prices are always reasonable. If you want a treat forbreakfast try our Electa Coffee a coffeeof improved flavor-sow-cooked and dry-cured, after lon seasoning. It makes a delicious drik because the bitter principle is ezrce,but the real coffree tang is all there. A cup in the morning will "set you on your feet" and make the day's work easier. Sealed in flavor-tight tins while still het, to preserve the natural flavor. E. M.LANE& CO. It Saved His Leg.. 'All thought I'd lose my leg," Iwrites J. A. .Swensen, of Watertown, Wis. ''Ten years of eczema, that 15 doctors could not eure, had at ast laid me up. Then Bucklen 's Arnica Salve cured it, sound and well"' in fallible for Skin Eruptions, Eczema, Salt Rheum, Boils, Fever Sores, Burns, Scalds, Cuts and Piles. 25c. at W. E. Pelham & Son's. PICKING OUT GOOD BOARDS takes time and costs money. There will be no need of choosing if youj] buy your lumber here. All our boards, beams, etc., are carefully selected and fully seasoned. They work up quicker and with the least I possible waste. They are worthL much more than ordinary lumber, but we don't charge any more for them.Think it over4@e~ 95. NEWBERRY [UMBER CO.j REPOF The Newberry NEWBERI ' At the Close of the Busi Condensed From Report RESOURCES. Loans and discounts $269,495.25 Furniture and Fixtures 2,275.00 Overdrafts secured and unse cured 1,758.60 Bonds and Stocks 680.00 Cash and due from Banks 59,437.65 $333,646.50 40, Paid On Sa JAMES MCINTOSH, President. Golden Rule Encampment. Golden Rule Encampment, No. 23, * [. 0. 0. F., will meet at Klettne;'s Hall the 4th Mo-nday night in each month at 8 o'clock. W. 0. Wilson, Chief Patriarch. 40 W. G. Peterson, Scribe. BAS THE ROYAL! You .7IiFirst TYPE WRITER comprises every essential feature perfectly combined with SPEED,IIHT ACTIONandDURABIUTY jI ay~ It bears distinction among typewriters as 1 THE REAL STANDARD OF TODAY Bas SOLD ON EASY TERMS Old Machine.. Takeen in Exchange I. WISON (jBBES, ma General AgerA, .Cohun.bia, S. C. 1 Plt Wood's Seeds g For Superior Crops9a Woo's30h nnalSed oo THE H( pltseea caaI nued It the bt ad most profitable seeds to plant for __ The MEarket Growers _ $ $ The Private Gardener The Farmer ______ Weood@4s Seeds are grwnand NOTICE TO DEBF the soils and climate of the IT and every southern planter --ui _ hve Wood's Seed Book so0asto All persons hold efully posted as t heMaitleds teett fMs on request. Write-for it. ed, will file the sa tested with, and a] Ts W. WOOD & SONS, to saia estate wrn Seedsmen, - Richmond, Va- paymenit to, my al We areheadquarts for Blease, Newberry, Grass and Coer Seds Sed 6at1.o Beans, and all Farm and Garden Seeds. 2-15-St1taw. ?OTICE OF FINAL SETTEENT NrOTICE OF S Notice is ]iereby given that om the 5th day of Mareh, 1916i, at 10 e'eloek, The Annual me .n the forenoon, I will make a set--.odr fScrt :lement of the estate of Henry . holesenrt pn oozer, deceased, in the Probatevetntopay ourt for Newberry county, and that the office of t.ie I will immediately thereafter apply brry, S.C,onT for my final discharge as executor of j11,a 'lc the last will ,and,.test;ament of said leed nt?- . Wheler, 2-.25-1taw td. 3T OF Savings Bank tY, S. C. zess November 16, 1909.1 f to State Bank Examiner LIABILITIES. Capital $ 50,000.00 Undivided Profits 27,013.63 Deposits 250,632.87 Notes and Bills Rediscount ed 6,000.001 $333,646.5 4 vings Deposits i. E. NORWOOD, cashier., K BALL GOODS* t will never make a first s Ball Player unless you have :Class/Goods: To Play With.' Sa large stock of the very hesti. Ball Goods; le, at prices to suit the es Book Store: USE OF A THOUSAND THIINGS 'OS AND CEBD- (NEWBERY UNION STATI ES. -- --Arrival and Depat,...re of P ing elaims against Trains-Efective 12.01 A. N, E. H. Cook, deceas-1 Sny Jauay 2,1910. re, properly at-Sotenalw. - 1 persons indeb'ted otenE1w. make immediate torney, Eugene S. No. 15 for .rev.. .. 8:51 a. -y E. Epting, No.1 forGrn.l.. .. ,248p Adaministratrix. No. 16 for Colmbi.. ... .8.59 p. C., N. & L Raiway.* - *No. 22 for Columbia.. ..8.47 a. TOCKHODEBS No. 52 for Greenville... ..12.56 p. ING. No. 53 for Coluimbi.. ..3;20 p., *No. 21 for Laurene.. ..7.25 p. ~ing of the Stock- * Does not run on Sunday. rLoan and In- .This time table shows the' will 'be held in at whiich trains may be expected 3mpany at New- depart from this station, but th ursday, March 10, departure .is 'not guaranteed and th p. m. time shown is subject to change wit .A. McSwain, out notice. Seeretary. G. L Ho' . S siia.