Historical Newspapers of South Carolina

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COMPTROLLER GENERAL ON TAXES. Says Fair Assessments, Not Larger Levy, are Needed-Poorer Class Pay at Higher Rate than those Better Able to Pay Columbia, January 6.-Comp troller General Jones thinks that what is needed to put the state on a sound financial basis is not an increase in the levy, but a proper and fair assessment of property for taxation. He has been ham mering on this line for several years in his annual reports, and the failure of the legislature to pay any atention to his recommenda tions, which are not those of the demagogue, will not cause him to let up at all in his insistence that the assessment of property is the place to start to accomplish im provements in the business of the state. In his forthcoming report Mr. Jones will say: In my annual reports for 1903, 1904, 1905 and 1906 attention was called to the failure of the boards of assessors, boards of equalization and other officials charged with the assessment of equalization of values of property for the purposes of taxation to comply with the re qiurements of the constitution and statutes providing for a uniform and equal assessment of all proper ty subject to taxation. As said in the report of 1903: It would seem that in many instances they have entirely overlooked them or virtual ly set them aside. The conse quence is that the poorer class of people are bearing more than their just proportion of the burden of taxation. Small property owners, owning visible property of from ten to five hundred dollars in val ue, are in many instances taxed on an aspessed valuation in excess of the actual value of the property. It would appear upon examination as if the boards of assessment had in some counties adopted a graduated scale, starting with the' man of small means on a basis of ioo cents on the dollar, and- going down to 25 per cegt or less in assessing the property of those who are better able to bear thie burden. Arable lands in some counties are assess ed at the same value per acre, with out regard to differences in situa tion, quality, producti,veness, dis tance from town or- market--mat ters which certainly affect the value of the land and should be consider ed. For, as a matter of fact, the market value of the land's referred to va;ies front $15o to $2 an acre. Lands near flourishbng towns and * ~ cities valued and held by specula~ tors at $10o to $1,ooo per acre are assessed the same as farm lands at * - $1o to $40 an acre. The citizen of moderate means, owning a cottage in town or city, finds it assessed at - 75 to 1oo per cent of its value, while the residence of the wealthier neighbor is assessed at 25 to 6o per cent." - In view of that condition and of the then approaching reassessment of real estate in 1906, while recog nizing that the'-present assessment laws were insufficient, if enforced by the boards of assessment and equalization, to secure the just and1 equable assessment of property at its true value, I recommended .in * 1905 legislation for the purpose of enforcing compliance with the law, through a more centralized sys tem of assessment, involving the nonpolitical appointment of the * township a'nd county boards of as sessors by the circuit judge, and * the creation of a new state board of assessors and equalization, to con sist of five members, two of whom should devote their entire attention to the assessment and equalization of property. Such state board should be given tlexible apd full control over all assessmerits and o'.rr all county and township as sessors with power to equalize the v-dtation of both real estate and pe-sonal property *- >9tv:en t'ie different counties. and be a court of final appeal In such matters. These recommendations were re newed in 1906, but no legislation was had to' carry them out. In view of the statutory require ment that all property be assessed at its true value, and to prevent an increase of the taxes to be raised in so doing, I recommended that "the legislature flx the appropriations for both state and county, as usual, and then authorize a sufficient levy or rate based upon the assessed value of property as finally deter mined as would raise th:e appro priations and no more." The ways arel means comnmit+'ee e-nbodied such a provision in the annual sup p . hill for 1q06 but the bill fail edl to~ pass, by reiscn of a misap prehension as to 4s nAture. The objec of s"c'tring a full and lair re , , >rc)perty at its true v&ue was to illy dstribute the tax burdL.. upon it as required by the constit'tion ; and to produce a just relation b"ctwcen all valua tions of property within the state. It was not to increase the amount of revenue raised. The refusal to make such provision in the law created consternation among as sessing officers. Auditors, town ship and county boards became a law unto themselves. Real estate valuations were reduced from 10 to 50 per cent in many counties of the state; while the un>forttinate taxpayers who had returned their personal property at its full value failed to get relief. The state board of equalization met as usual, but refuesd to even take into con sideration the inequalities existing in the state. As an example of the condition prevailing, the town ship board of Dunklin township, in Greenville county, assessed all lands in that township at $5 per acre. The taxpayers appealed to the county'board for relief, but that board adjourned without giving them a hearing. Eeighty-four tax payers appealed to' the comptroller general. The evidence showed, an the assessment records substan tiaed the fact, that the township assessors made no -pretence at as sessing and equalizing property ac-' cording to value, but assessed all lands at $5 per acre. The testimony showed that lands that would real ly sell on the market at from $40 to $6o per acre were assessed the same as lands recently sold in open market at $7 per acre. It is thus seen that a taxpayer owning lands whose market value was $5 per acre would be paying eight times as much taxes as the taxpayer own ing lands worth $40 per acre. . But the assessment in Dunklin Township was not an exception; the same condi$ions prevailed in many portions of the state. Unless, some provision is made for assess ment of real estate more frequent ly than provided for by our pres ent laws the present inequable val uation must continue to be used until 1910. As heretofore repeat edly recommended by me, I be lieve that provision should be made for the assessment of real estate annually. I renew this recom mendlation in view of the rapid and constant changes in values of real estate caused by the rapid and con tinuous development of our state. It is necessary in order to secure uniformity of taxation upoin real estate, both as between different pieces of land in different portions of the state and around rapidly developing towns, and also as be tween it and other classes of pro perty; and also to correct errors, which creep in every year. Should yo,ur honorable body prefer to continue the present system of only assessing real estate every fourth year, then no better time than the present can be found to enact such laws as will provide for a fair and equable assessment in the year 1910. ELECTION HEA.RING POSTPONED Nothing Accomplished Yesterday in 'Matter of Union Election Contest. Union, January 7.-Ahnost noth ing was done in the matter of the contested election before the coun ty board of canvassers today. The rain, which fell all night and morn ing, delayed the sheriff in execut ing the subpoenas placed in his hands yesterday and last night, and as a consequence few of the wit nesses were present. After anoth er attempt by the contestants to put in affidavit to prove their grounds of protest and after the refusal of' the board to receive the affidavits an order was passed with the con sent of attorneys on both 'sides to adjourning the hearing until next Monday, the 13th instant, when the matter will again be taken up. HOLLEMAN TO RE~SIGN. SOON. Will Give Governor Time to Select New Blank Examiner. Anderson, Jan. 7.-Mr. Lee G. Holleman, who was elected presi dent of the People's Bank yester day, will go to Columbia in the next few days to tender to Gover nor Ansel his resignation as state bank examiner. He does not know when the governor will want the resignation to go into effect, but the governor will probably want a little time in which .to select Mr. Holleman's successor, and Mr. Holleman will consult the gover nor's wishes. He has the business of the office in good shape and will be ready to turn it over at any time. Thie position of bank examin er is a good one, paying a salary M of $3,000 a year and expenses., and there will probably be many appli cations for it. DISPENSARY SALES. December Business in Charleston More Than Double That a Year Ago Ujnder State System. The State. Charleston, Jan. 7.-Again the dispensary has made a new record in the volpme of its business for the month of December, the total sales having aggregated $61,974.20. The business shows an increase of $6,641 over that for November and it exceeds the sales of Decem ber a year ago, under the state dis pensary .system, by more than 50 per cent. . Cha.nge of Schedules. Effective 12.01 a. m. Sunday Jan. 5th, 1908, the following is the time of departure of all passenger trains leaving Newberry Union station: Southern Railway: No. 15 for Greenville .. .. 8.57 a.m. No. 18 for Columbia .. ..1.2 p.m. No. 11 for Greenville .. ..4.17 p.m. No. 16 for Columbia .... .S.47 p.m. C., N. & L. Ry. No. 85 for Laurens .. ....5.19 a.m. No. 22 for Columbia . ...8.47 a.m. No. 52 for Greenville .. 12.46 p.m. No. 53 for Columbia .. ..3.10 p.m. No. 21 for Laurens .. ....7.25 p.m. No. 84 for Columbia.. .. 8.30 p.m. No's. 84, 85, 21, and 22 run daily except Sunday. The above schedule is given only as information, is not guaranteed and is subject to change without notice. G. L. Robinson, Station Master. NOTICE OF ANNUAL MEETING. The annual meeting of the stock holders of the People's National Bank of Prosperity, S. C., will be held at the office of the president at the bank, on Tuesday, the 14th day of January, A. D., 1908, at two p. m., for the election of directors of the said bank. W. W. Wheeler, Cashier. Prosperity, S. C., Jan. 4, 1908. CHARLESTON & WESTERN CARE OLINA RY. Schedule in effect November 3rd, 1907 Lv. Newberry(C N & L.) 12:46 p. mn. Ar. Laurens 1:52 p. in. Lv. Laurens (C. & W. 0.) 2:15 p. mn. Ar. Greenville 3:40 p. mn. Lv. Laurens 2:07 p. mn. Ar. Spartan'burg 3.35 p. mn. Lv. Sparta.nburg (So. Ry.) 3:40 p. mn. Ar. Hendersonville 6:25 p. mn. Ar. Asheville 7:30 p. mn. Lv. Laurens (C. & W. C.) 2:00 .p. mn. A-. Greenwood 2:56 p. mn. Ar. McCormiek .3:55 p. mn. Ar. Agusta 5:40 p. m. Note: The above arrivals and de partures, as well as connections with other 2ompanies. are given as rnfori mation, and are not guaranteei. *Ernest Williams, Cen. Pass. Agt., Augusta, GIa. Geo. T. Bryan, Greenville, S. C. Gen. Ar. Habits cured at my sanatorium in a few weeks. You can return to your horne in 30 days well, free and happy. I have made these habits aspecialty for Book.E on HmTratomentEEn Address DE. B. N. WOOELEY, - ioa N. Pryor Street, Atlanita, G. Attention Pensioners. I will be in the auditor's office each Saturday in January, 1908, to pre pare pension appliations, The .ap plicants can call at the office now and get the blanks. Old pensioners do: not have to apply except where they are entitled to a raise to a higher class. The last Suturday in January is the last day to prepare novpliea tions. Pensi c e (i. i , ner. NOTICE OF ANNUAL MEETING. The annual m'eeting of the stock holders of th'e National Bank of New berry, .S. C.:, will -be held at the offie of the President at the bank, on Tuesday, thre 14th day of January,' A. D., 1908, at 10 a. m. for the elec tion of directors of the said bank. Jos. H. Hunter, Cashier. Newberry, S. C., Jan. 2, 1908. TACEERS EXAMINATION. Notice is hereby given that an 'ex amination will be held in my office at Newberry on Friday, January 17, 1908, of persons desiring certificates to teaeh in the public schools. J. S. Wheeler, Co. Supt. Ed'n. Dec. 17, 1907. I MuL,CREA)~0 Sa Kn< 9 A RELIARLE REMEDY { FOR MAN AND BEAST ForInternalandEternalUse. Positvlyaguteed Knc to do all claimed foritor doiE Esoom mendedforrheumatism,pans andsorenessof aUhinds burns, bruises and spse insammationnd andlungoomplaits, sore throat, crampaadc numerous ailments. The fact that Noeh's Liniment bein recommended for stock as well as poweshfuld fo give the 10reson ht t s Y po fulo .fmily nse a. eLIrrri absolutely pure and es and an be applied to a child with saety. It is Dot a dirty, liquid and will rnot stain the dlesh or clothes. Requlres but little rubbing and penetrates immediately to the seat Book of pain. For sale by all druggists and dealers, 25e. Be prepared for action by having a bottle in yoa house. NowR RemnDY Co., Boston, Maus.,U.9.A.d ALS Candy- Hans At W b s i illia Banwhae Oranges, Apples, and all sorts a st t ts. ALSO Homemade TF Candy. Has mc William nadatly heeaferappy o he rt ai otf or, letr s i m s o y l r S e 'Dry Go( >OTICE OF FINAL SETTLEMENT and wil Wel ake paymn oeal saiden dathor theesteofMH. W.zae Camer on, eceaed. t Exae cut orthirc Sev erycuFriy or ent1 dyof Jury, e. Afnetat agbulvcni 11ficor.Ywnwkh in the fence you buy,d wen mirtat iien inLe an2y fecei the beletedo Itrn isnmdeonpuros to ete eviest rost he men obfor AEidA aENC w Wn i en have justrnreceivs ad ~acWill pret teaedly ATs of Cmeon receiv d. ecFtosh up: I the Year H!uft + BY + ning a ?ash Account! >w how much you spend. )w for what you spend it. i will find a full line of Blank s at the Book Store. Call ee them-and make your se-; n. AYES' BOO STORE, NEWBERRY, S. C. MOVED!' IE SMITH CO. ved,their stock of Dry Goods to :T. A. is' new store just above J. L. Burns?" ney have a large and selected stock ds, Shoes, Hats, Notions and Clothing sell them at low prices. Their mott profits and quick sales. They than istomers for the business 'they hay& tem in the past year, and will do their4 pleaise them this year. Hoping all a -ous year. 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