Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, August 11, 1922, Page Page Six, Image 6
STATE TAX COMMISSION.
Greenville Newspaper Defends Work
of the Organization.
Greenville Piedmont.
Ever since its establishment in 1915
by the duly elected representatives of
the people of South Carolina in the
general assembly, the state tax commission
has been attacked by politicians
as useless.
What are the facts? What has the
state tax commission done? is it useless
or useful?
The stgte tax commission has at
last published a review of its work.
? Its statements can be verified from the j
% public record. < I
What was the state tax commission
established for?
To supervise and equalizi assessments
throughout the state, so that
all property shall bear its Jt:st snare ;
of the tax burden and no more, and so
that property escaping taxat on shall
be fairly taxed.
Tlio Constitution of South Carolina
declares that "The general assembly
shall provide by law for a uniform and
equal rate of assessment and taxation, j
and shall prescribe regulations to secure
a just valuation for taxation of ull
property, real, i>ersonal and possessory."
The tax commisison has tried
to carry out that command of our Constitution.
It has achieved excellent results,
but it still has much to do.
Whit has the state tax commission
accomplished? Here arc some of the
things it has done:
Before it was created, the total as- |
sesacd value of cotton mills was $29,-107
dflfl" In 1091 fhn nu?PQ?rilonf WAS I
* %?
$54,722,130 of which Increase $3,250,000
tvas new property, ieaving a net
increase by the commission of $21,- i
985,430.
The assessment of water, lij:ht, power
and street railway companies in
l'J14, before the creation of'the commis- I
sion, was $4,443,434. In the process of
assessment and equalization, as applied
by the commission, th( assessment
was increased to $13,441,915, an
increase of $8,998,481. Of this $2,150,000
represents new property, leaving
a net increase by the commission of
$6,848,481.
In 1914 the total assessed value of
cottop seed oil mills and fertilizer
plants was $4,034,277, but the commission
increased it to $6,634,000, a net
increase of $2,599,723.
The year before the commission was
created, the total assessment of railroads
was $42,837,042, which has been
increased to $48,700,397, an increase of
$5,S63,355.
In 1914 the total assessment on the
Pullman telephone and telegraph com- j
panias was $2,307,730. Under the pro- I
ccss of equalization and assessment by j
the commission, it was increased to
$3*754.145. Of this amount of increase,
$677,090 was added to the Southern
? ? ' i f 1 .#|1 ii*
Hell Telephone and Telegraph company
and the American Telephone and
Telegraph compnny as a result of disclosures
of their property values when
they applied for an increase in rates.
Whan the time came for the assessment
of reel estate in 1918, the commission
found that "some of the best ;
or richest counties were assessed sub- ;
Ktnmfhily as low per acre as some of !
the least valuable." After equalizing
farm values among the several coun- j
ties, the net result was to increase i
farm lands from $75,318,428 to $110,924.000,
an increase of $35,G05,573, en- ,
abling the state levy to be reduced ;
from 9 1-2 mills to S 1-4 mills in 1918. j
City and town property was increased
from $68,150,364 to $78,576,CCS, a
total increase of $10,426,304.
A survey of the city of Columbia iniated
bv the commission, put on the
tax books in the form of back taxes
and the past year's current tnxes ap- 1
proximately $500,000, which approxi- j
matoly added $1,000,000 to permanent
taxable values. The taxes payable to
the stale from this source amounts to
$150,000. If Is estimated that, through
a similar survey, Spartanburg will pay '
$150,000 in back taxes into the public j
treasury. The revenue derived by the ;
state from this survey in Columbia
alone v/ould pay the entire expense of (
the commission from the date of its I
creation up to January 1, 1922 and
leave a balance in the state treasury
of $28,856.7G.
The assessments of merchants and
miscellaneous manufacturers in 1918 ;
was about $12,000,000. In 1921 it was ;
$41,815,851, ap increase of approxi- j
mately $30,000,000. The commission
discovered great inequalities in the
assessment of this class of taxpayers.
In one county it found a stock of mor- !
chandlsc worth actually $20,000 which
was assessed at $150 or three-fourths
of one per cent of its value. In the
same county a stock of poods actually
worth $595 was assessed at $'105, or 103
per cent of its value.
??_.
One of the most striking instances of ;
1he service of the commission was that ,
invdlving the four largest packing
houses in the United States: Armour |
and company. Swu't and company, i
"Wilson and company, Morris and company
carrying on business ir I lie cities
of Florence, Columbia, Charleston,
Cirt-enville and Spartanburg The total
assessment upon them all was $Sf>,237.
The commission found that the
property actually owned by these companies
should have been assessed at
$499.3G0, and fixed that as the correct
assessment, tints adding to the taxable
vnJuos of the packers in this state
$111,123. The actual Increase in taxes
paid to this state by the four compaties
in 1920 was $31,870.74, or $6,233.74
more than the total expenditures of
the commission for that year.
Tfoe st^te tax commission has put on
the tax books approximately $110,000,000
in property values, which had been
escaping taxation. The result of that
1 has been to apportion the tax burden
more fairly and, to a large measure, to
I prevent the excessive taxation of those
i formerly taxed.
The appropriation for 1922 for the
expenses ot the state tax commission
(was increased $38,400 over last year,
j but this addition was made to take care
! of the cost of enforcing and collecting
| the new income, gasoline, corporation
{and Inheritance taxes. The cost of
collecting these is two and one-fourth
I cents on each dollar collected.
Contrary to common idea, the commission
does not always nnse taxes.
In the last sixteen months it has reduced
assessments in 253 cases, while
in the seven years of its operation it
has ordered reductions in from 1,000
tc 1,200 cases.
Moreover, the commission's accomplishments
in equalization have fallen
comparatively lightly on the farmers,
for, although more than three-fourths
of the state's population is in the country,
more than two-thirds of the increased
values have come from sources
other than farms.
if the state tax commission should
bo abolished, what would take its
place? Without a central agency empowered
to equalize assessments how
long would it he until the state would
be In a state of demoralization, with
insufficient revenues to meet its needs?
Unless there is some instrumentality
of the state government to prevent
evasion of taxation, how could it be
prevented?
The state tax eommnsion isn't going:
to be abolished. The people who would
have had far greater burdens of taxation
to alsculder but for the work of
the commission will not stand for t"ho
destruction of an agency that has saved
them money and that has helped
powerfully to provide South Carolina
with enough revenue to conduct a progressive,
humane and enlightened state
government.
BIDS EUROPE DISARM.
/- ' ^
Senator William H Borah of
Tdaho. who insists that nothine
Is to be gained by cancelling
debts if war programs are continued.
OWN MANY BANKS
Negroes Now Have Sixty-Nine In the
United States.
There arc sixty-nine negro banks in j
the United States, with combined re- j
sources estimated at $12,000,000. Six- j
ty-one are in the South, writes Lester
A. Walton in the New,York World.
There are twenty-five negro insurance
companies in the United States,
with assets aggregating $G,339,19S.ri9.
Twenty-one are in the South.
These facts and figures are apt to
startle the average reader, who is left
to form an unbiased opinion of the
r.egro in the South from what is published
in the daily press about lynching."
crime and l'hce disturbances;
in which the negro prominently figures;
from sensational articles of this
character correct conclusions are sup
poseu 10 dp <irn\vn, wan respect 10
race relationship.
Negro hanks have enjoyed a longer
existence than negro insurance comThe
City Market
WE HAVE NICE MEATS THIS
WEEK AND EXPECT TO KEEP
ONLY THE BEST FROM NOW
ON
ALSO CURED HAM, BOILED
HAM AND BREAKFAST
BACON.
LET US FIX YOU UP A NICE
ROAST FOR SUNDAY'S
DINNER?VEAL OR THE
OLDER MEAT.
VVK i:UY IIIDKS.
Geo. W. Sherer Geo. A. Sherer
THE CITY MARKET
"WE PAY YOU
TO SAVE"?
"There Is a Feeling
"OK COMFORT in the knowledge
that no matter what the futuro haa in
store for you or your family, you are
assured against want by a Bank Account.
You can enjoy this feeling by
starting a Bank Account w.th us and
adding small amounts to it at your
convenience."
RANV OF HICKORY
MM GROVE
HICKORY GROVE, S. C.
panics. Thr flffcfbnnk of its kind was
(opened in Ihc early eighties. Twenty- (
live years ago insurance companies
I owned and operated by Afro-Ameri|
cans were practically unknown.
Virginia is known as the home of the
first negro bank. It was established
at Drake's Branch, Yn., near Richmond,
and opened in the home of the
founder and president, wbo served in 1
I various capacities from porter to cash- j
! ier. Tile bank's first day's deposits '
j amounted to $100. From this unauspicious
beginning blossomed the True
Reformers' Bank, located for many
; years in Richmond.
j The Alabama Penny Savings bank '
I was next organised' i'i Birmingham, \
and was a virile and influential instii
tution. Shortly after the death of its j
Beautiful
An *
There Is a certain charm about O!
English dwellings. They have been sue
cessfully used for hund.*eds of years an
their architecture to-daj still pleases s
much that we And the style copied 1
many forms In different parts of th
world.
The charming design presented here I
that of a six room cottage contalnln
all the modern conveniences. A larg
side porch has French doors leading t
It from the living room, which Is
spacious room, 13x18 feet In size, an
an attractive feature Is the opea Art
place. A cased opening leads direct t
the dining room. This Is exceptional!
well lighted f>y a double mulllon wit
dow on the side and a triple mullio
window towards the rear so that whe
one Is dining an attractive vista of th
garden may be had.
A
jp 1
/ 1UJ
iii i i r~i
lj|?fg?fijjjy
F
Entrance to the dining room from thi
kitchen is through the pantry, a doubb
door, being used here to prevent odor
entering other parts of the house.
The entrance hall has a stalrcasi
square In Its layout' and this leads up
stairs to three good sized bedrooms pro
vlded with ample closet room.
A large linen closet opens from th<
hall which Is Just one single length
. . I
?aT?/
fct m* * djajiajs ROOM
r 12'-C, 13-0"
7"*
~ ' mmMt-m I bWAJ6J90Q^|
- 13-0". WO* I
guZTJ
A Six I
I
i ^
* . ? ?
S Since this 20 Per Cei
? Clothes have been extra;
? broken, and we have lost
? will certainly give you a
in Palm Beach, Mohair,
| need a new suit of summ
f Full line of sizes in
sizes in Men's Underwea
A
? Don't forget that we
;|: and Suit Cases?suitable
ALL DISCOUNT P
j. M
It
founder sonto "yeifrs ago the bank !
closed its doors. An elevator building,
tenanted by business and professional
men o*' the negro race, known as the
Alabama Penny Savings Bank building
and situated in the business section of
the city, stands as a monument to one
ot the Sooth's first negro banks.
Virginia Leads In Banks.
Virginia also leads today in the
number of negro banks, as eighteen
are doing business under the super- 1
vision of the state banking department.
North Carolina follows with
ten. Georgia eight. Texas five, Tennessee,
Maryland, and Pennsylvania four;
South Carolina, Florida, Illinois, Misslssippi
and the District of Columbia
two; while Alabama, Kentucky, Michi- ;
gan, Oklahoma, Massachusetts and j
? I
nomes or mum
Attractive English Cottage De
d There is practically no waste space on t
r this floor and the bathroom Is very con- c
d venlently located both from downstairs t
o and from the bedrooms,
n The Construction of this house Is of v
e hollow tile covered with a cream colored p
stucco. The window sills, tops of chlm- v
Is
S
1 r.
r* i^v,
raum.iinii,l"ur
eaturcs Which Would Pleaae Any Woma
I;
e neys, edges of porch and entry are of 1
e red brick, which contrasts very nicely s
s with stucco work fctod adds Just a little a
touch of color, Fjor tho best effect, a \
0 variegated colored .roof would show the \
- best. The front ei|try can be finished In
- the natural wood so as to show the 1
grain o rlt may ba painted the same as I
b the trim. i
. A very striking effect Is to have the I
I
m ||=Egp
1b | bEDROQttM T1
I 9-0\ IW
loom House Containing All Modern Co
% DISC
j| On All Men's S
|| On All Men's Su
$i On All Men's Sti
fe? On All Low Sho
and Children'
At J. M.
it Reduction Sale began our i
good?so good, in fact that si
some sales on that account. ;
, great bargain in high-grade i
Keep Cool or Tropical fabric
er clothes.
Low Shoes for Men, Women i
r and Straw Plats. Come earl
hate especially complete line
5 for Ladies and gentlemen. 3
'RICES ARE FOR SPOT CA
. S T R (
West Virginia art each credited with ]
a race bank.
During the year of 1921, four rtegro
hanks reached the million dollar mark
in resources. Claiming: this distinction
were the Solvent Savings Rank of
Memphis, Tcnn.; .Metropolitan Bank
and Trust company, Norfolk, Va.;
Wage Warners Savings Rank of Savannah,
(la., and Brown & Stevens,
I 'hilndelphia.
Cor a people removed little more
than half a century front slavery to
own and manage million dollar hanks
is truly a praiseworthy commentary on
negro progress; and in such an unrivalled
aeomplishments are seen rhe
awakening of a race consciousness and
manifestations of a growing cnnil
denoe on the part of negroes in negro
srate Cost
sign
t'tndow trim and sash painted a fight*
:o!ored green, also the wood worfc of
he entry.
This charming home can be built at a
'ery moderate price, owing to the comwictness
of Its design. The price will
ary in different localities, depending on
- ^it'
I. ev?v.?i^^cLi2s' sfi&fif
KV.v 'r?o /-,7/1 o^^Qpi-^ <
in
umber prices and labor costs, but It Is
i home that can be built for almost
iny purse. The framing of the roof Is
rery simple, as there are no Intricate
rallcys to contend with.
For further Information as to procurng
building plans of this House Design
<o. 14, send a stamped and self-adIressed
envelope to the House Flans
Sdltor, care of this paper.
$EDK>CMX*2. f
15'0\ 13-47 I |
"HH
^EDKUUMAM, Prf J
U'-O'uW-Z' J
nventences
i irv itt^t nn
U U IN i I
ummer Clothing . |
immer Underwear |
raw Hats |
es?Men's, Women's
s- f
STROUP'S !
sales of Men's Summer ?
zes are becoming badly *
[f we have your size we ;j;
summer weight clothing |
;s. Come early if you ?
&
md Children; full line of ?
y. I
s of Trunks, Hand-bags %
?riced just right.
.SH ONLY. |
) U P I
II
X* X-vI
business.
I have used the phrase "growing i
| conlidenee" advisedly. What negroes
have on deposit in race banks does not \
i fully represent the amount of money
1 they have deposited in banks under (
white management. In Norfolk, Va.,
| negroes have between J 1,000,000 and
j $2,000,000 in banks conducted by mem!
hers of their race, while between ]
000,000 and $7,000,000 of their money
' is said to be in white hanks. A ulrniREAL
ESTATE AGENCY
FOR SALE
Ten Room House?On Kind's Mountain
street in the town of Clover, on I
coi ner lot 100x300, shady side of street, I
water, lights and sewerage; surround -!
ed hy cement paving. One-third cash i
and balance on easy terms.
Two Story?Glass front brick building
26x90. in Clover, on lot 30x400.
One-fourth cash and balance on easy
terms.
Four Vacant Lots?On Main street, I
Clover, 25x400, joining Xicholl's garage.
Four Room House?And small store
building, on lot 38x400 feet fronting on
Main street, Clover, near the postoffiee.
One-third cash and balance on 7 per
cent credit.
Good New Six-Room House?On a
good lot in town of Filbert, near Presbyterian
church.
Business Lot?On King's Mountain
street, Clover.
41 1-2 Acres?With C-room house
and outbuildings. Oeo. A. MoCarter
home-place. Joins i?. C. Pursley and
others. Also 25 acres near this tract,
and without buildings. Fifty acres on
Clark's Fork, 20 acres of which is good J
bottoms.
Several Shares?Clover Cotton Oil ,
Company for sale.
See me when you want to Buy or
Sell Real Estato, Stocks or Bonds.
Tho McCall Farm.?50 acres -all
workable, 5-room house, barn and
other outbuildings, 1 1-2 miles north
of Clover. One-third cash and balance
on time at 7 per cent.
Matthews Store House?On corner
lot in Clover. House 22 by 56 on lot
27 by 00. One-fourth cash balance on
long time at 7 per cent.
97 Aores?New 4 room dwelling; 3
room tenant house; fine orchard and
pasture, near Charlotte road, six miles
from courthouse.
Five Room House?On Wright avenue;
lot 80x270; water, lights and sewerage.
Fifty Aero Tract?Near NeW Zion
church and school; three-room house
and barn; lot of good snw timber.
Fifty Acre Tract?Near New Zion
church and school.
Residence Phono 111 and
Office Phone 74.
C. F. SHE RER
;
Fruit Jars?
There is some fruit this season?Can
All You Can can?We have the FRUIT
JARS in all sizes, and also have Extra
CARS for Mason, and E-Z Seal Jars,
and also Rubbers and Fruit Powders.
BOLL WEEVIL MOLASSES?
We have a molasses that will please
the taste of the Boll Weevil?The price
22 1-2 CTS. a Gallon.
I
WHITE HOUSE VIINEUAK?
Have a barrel of this splendid hlghgrade
real sour Vinegar?GO CTK. a
gallon?You furnishing the jug or other
container.
SEE US for AUTO TIRES?Right in
Quality and Right in Price?all sizes.
W. F. JACKSON
Mackorell-Ferguson Co.'s Old Stand, i
i |
Buggies at Reduced
Prices
Old Dobbin an dthe snappy looking ,
Buggy is not yet extinct in this county
and you'll be several years older be- ;
Core these become extinct like the dodo j
| ?hence every now and then some man |
| wants to buy a BUGGY, and that Is
the place where we can best serve you.
WE HAVE THE BUGGIES?and our
Buggies are of best qualities In workmanship
and styles, and furthermore?
and also to tiie point?WE HAVE THE
PRICES THAT WILL INTEREST
YOU IN A MINUTE. If you want to i
buy a BUGGY take time to visit our
wareroom. We will be glad to talk to
you about Buggies and Prices, and to
be sure if you have a FORD CAR that
you would like to exchange for a bugg>',
we will ialk to you about that, too.
J. H. CARROLL
?? :
WVWVVWVWWWWVWWVWW
| YORKVILLE C01TC
11 FIRST CU
OUR ROLLER MIL
j? condition mul in charge <1
j? business, lias been tlirou
I! j ing, and we are
GIVING A SATISF
FIRST-CLASS FLC
WHEAT.
OUR PATRONS test
i j to get better satisfaction
j! where. Bring us your w
| YORKVILLE COITO
lar ratio is said to obtain in other
cities where there are white and colored
banks.
. iir
A porpoise wjl) devour its weight
in fish every 48 hours.
v j
. i " ' ' " h vjts
Cheap Protection i
I Nil908, 15 yearsgo, a maji 45 years
of a tin, applied for and obtained a policy
fbr $2,000, Ordinary tilfc, in the
M IJTt.'AL HKNKFIT. The contract
premium was $74.10 annually, or $1,112.40
for 15 years. The 'dividends
amounted to $225.04, making the NET
annual cost for $2,000 insurance $58.45.
If tip; assured should decide at tbe end
of the 15th year that lie wants to discontinue
the insurance hg can get
$654.54 in CASH for his policy, which
would he $222.42 less than he had paid
out and would figure his PROTEC
TION to have cost liiro-J7.41 per 51,000
per yeur; . Is tluit not cheap protection?
Whether it is-or not, NO OTH- ?
ER Company has boon able t6 duplicate
it. , >|
SAM M. & S. E. GRIST
DISTRICT AGENTS
IWWe also write Fire Insurance.
iiiiiiiiiiiiiiiiiiiiiiiiiiiijiiiniiimiiiHiiiiiH
| CATHOLIC BOOKS |
= SENT FREE ON APPLICATION. S
jjj GET YOUR INFORMATION
j= FIRST HAND.y
s -i
= s
= QUESTIONS ANSWERED BY =
S MAIL. ?
E WHITE TO
1 REV. W. A. TOBIN
Saint Anne's Church
E ROCK HILL, 8. C.
E - 4. s
T?iniifiiiiifimiiiiiriiiiiiifiiiii!iiNiiimnff
.. . . i, 1 I n .
PROFESSIONAL CARDS.
Dr. C. L. WOOTEN
-DENTISTOFFICE
OVER THE POSTOFFICE
Telephones: Office, 128; Residence, 93
CLOVER, - - S. C.
71 t f. 6m
DR..WM. M. KENNEDY
? DENTAL 5EKGEON ?
Office on 8?cond Floor of tho Wylit
Building.
Telephones: Of fire, 99: Residence, 161
YORK. - 8. C.
S. M. SIFFORD
. Surveying and Leveling
CLOVER, - - S. C.
50 f 13t
J. S. BRICE
Attorney At Law.
Prompt Attention to all Leral
Dullness of Whnt???r Nature.
Office on Main Street in the Moore
Building, First Floor, formerly occupied
by 8. E. Spencer.
f . ' f
J. A. Marion W. G. Finley
MARION AND FINLEY
ATTORNEYS AT LAW
Office opposite the Courthouse.
Phone 126. YORK,8. C.
YORK FURNITURE CO.
Undertakers ? Embalmers
YORK, - - 8. C.
In All It* Branches?Motor Equipment
Prompt Service Day oreNlght In
Town or Country.
'JOHN R. HART
ATTORNEY AND COUNSELLOR
AT LAW.
Prompt and Careful Attention to All
Business Undertakeh.
Telephone No. 69. YORK. 8. C.
7? ft > It
Tvnawriter Ribbons and Tyoewriter
Papers at The Enquirer Office.
AA/WWVWWWWWWWAA^WI
IN OIL COMPANY j
iSS FLOUR ' I
/L, always kc])t in good j j
if a Miller wlio knows his ! |
gh a complete overhaul- j!
ACTORY YIELD OF
>UR FROM GOOD
;ify that they are unable ! |
than Ave give them any- j !
heat. JI
iN OIL COMPANY j j