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COMPTROLLER GBNERAL 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.?Comptroller General Jcties thinks that what is needed to put the state on a sound financial basis is not an increase in the levy, bet a proper and fair assessment of property for taxation, lie has been hammering on this line for several years in his annual reports, and the failure of the legislature to pay any alention to his recommendations, 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 improvements in the business of the state. In his forthcoming report Mr. Jones will say: In my annual reports for 1903, 1 1904, 1905 and njof> attention was I called to the failure of the boards 1 of assessors, boards of equalisation | and oilier officials charged with the assessment of equalization of ; values of properly for the purposes 1 of taxation to comply with the re- ; qiurciucnts of the constitution and < statutes providing for a uniform < and equal assessment of all proper- I ly subject to taxation. As said in 5 the report of 1903: It would seem I that in many instances tlicy have t entirely overlooked them or virtual- ; ly set them aside. The conse- 1 quence is that the poorer class of 5 people arc bearing more than their \ just proportion of the burden of ; taxation. Small properly owners, r owning visible property of from i ten to live hundred dollars in value, are in many instances taxed on ' an assessed valuation in excess of | the actual value of the property. It , would appear upon examination as ?, if tile boards of assessment had in , some counties adopted a graduated | scale, starting with the man of small means 011 a basis ol 100 cents 011 the dollar, and going down to 25 per cent or less in assessing the properly of those who arc better j able to bear the burden. Arable | lands in some counties are assessed at the same value per acre, with- ! out regard to differences in situa- , lion, quality, productiveness, distance 110111 town or market?-mat- ^ lets which certainly a fleet the value ] of the laud and should he- considered. I "or, as a matter of fact, the market value of the lands referred to varies from $130 to an acre. I -amis near llom*i:.irug towns and cities valued and held bv specula- j tors at $100 to $1,000 per acre are assessid the same as farm lands at ' $10 to $40 an acre. The citizen of J moderate means, owning a cottage in town or city, finds it assessed at \ 75 1? I'"1 per cent ol its value, while I lie residence of the wealthier neighbor is assessed at 2 3 to (?> per j cent." In view ol that condition and of the then approaching reassessment of real estate in njoti, while recognizing that tlu' present assessment laws were insufficient, if enforced * by the boards ol assessment and equalization, to secure the just and equable assessment "I propertv at its true value. I reconmiendcd in K105 legislation for the purpose of ' en I >rcing compliance with the law. ( through a more cenlraii/cd svs- ' tei" ol assessment, involving the 1 nonpolilical appointment of the ' township and county boards of as- i sessors by the circuit judge, and ' the creation of a new state board of ? assessors and equalization, to con- ' sist of live members, I wo of whom 1 should devote their entire attention ' to the assessment and equalization ' of property. Such state board > should be given flexible and full ' control over :i 11 assessments and o'<t ;ill county and township a.-.-!*' sessors with power to eqmlize the v'ualion of both real estate and 1 p-'"sonal properly ' ?>tv "eu <V different counties, and be a court of Iinal appeal in such niatlers. These recommendations were renewed in iijo(>, but 110 legislation was had to carry them out. fu view of the statutory requirement that all property be assessed at its true value, and to prevent an 1 increase of the taxes to be raised in 1 so doing, I recommended that "the 1 legislature fix 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 determined as would raise the appropriations and no more." The ways and means commit ?ce cmlxxlicd such a provision in the annual suppi v bill for K)(V'i but the bill fail- , ed to pass, bv r<">son of a misapprehension as to npture. The object of securing a full and ?* %y ' fair iv'.ur.i ? *?I* properly at its i true value was to equally distribute i the tax btircki. upon it as required < by tlie constitution; and to produce ?l just relation between ail valuations 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 constornation among assessing officers. Auditors, town- ' ship and county boards became a law unto themselves. Real estate ( valuations were reduced from 10 j to 50 per cent in many counties of 1 the state; while the unfortunate $ taxpayers who had returned their personal property at its full value c failed to get relief. The state f board of equalization met as usual, j but refuesd to even take into con- . sideration the inequalities existing . in the stale. As an example of I he condition prevailing, the township board of Dunklin township, in (iieenville county, assessed all p lands in that township at $5 per' (l icre. The taxpayers appealed lo the county board for relief, but that I'oard adjourned without giving N lliein a hearing. Keighty-four lax- ^ >avers appealed to the comptroller ^ general. The evidence showed. ^ in;l the assessment records subslan- 1 liated the fact, that the township N issessors made 110 pretence at as- ^ messing and ec|ualizing propertv ac- ^ :ording to value, but assessed all " aiuls at $5 per acre. The testimony ^ ;howed that lands that would real- ^ y sell on the market at from $40 1 0 $60 per acre were assessed the same as lands recently sold in open c narket at $7 per acre. It is thus ;een that a taxpayer owning lands " vhose market value was $5 per lf tcte would be paying eight times is much taxes as the taxpayer owning lands worth $40 per acre. I hit the assessment in Dunklin 1 ownship was not an exception; j lie same conditions prevailed in 1 ? any portions of the state. Unless ,, ;ome provision is made for assess- ^ ncnt oi real estate more frequcnty than provided lor by our pres- ' Mil laws the present inequable val- J' lation must continue to be used nili 1 u> 1 o. As heretofore repeatedly recommended by me, 1 beieve that provision should be made or the assessment of real estate q innually. 1 renew this reconiuendation in view of the rapid and ronstant changes in values of real '. >>:ste caused by the rapid and con- ? inuous development of our state. I I is necessary in order to secure ^ inilormity of taxation upon real ' state, both as between different ^ )ieces of land in different portions I >f the state and around rapidly ^ leveloping towns, and also as be- f ween it and other classes of pro- ^ >crtv; and a (so to correct errors, ^ vhich creep in every year. Should ' 'our honorable body prefer to ^ ontinue the present system of only A issessiug real estate every fourth ^ ear, then no better time than the ii sent can be lound to enact such | P aws as will provide for a fair and | ? '(inable assi ssinent in the year h'jio. 11 ELECTION IIEARINCt POSTPONED Nothing Accomplished Yesterday in Matter of Union Election Contest. m l nion. January 7.?Almost noth- L ng was done in the matter of the I '011 tested election before the conn- | y board of canvassers lodav. The I ain, which lell all night and morn- 1 ng, delayed the sheriIT in exeeutng the subpoenas placed in his ? lands yesterday and last night, and is a conse(|iience few of tlie witicsses were present. After anoth- ^ r attempt bv the contestants to put () II allidavit to prove their grounds p >1 protest and after the refusal of lie board to receive the affidavits * III order was passed with the con?eni oi attorneys on both sides to idjourning the hearing until next j Monday, the 13th instant, when the L; natter will again be taken up. IIOLLEMAN TO RESIGN SOON. j Will Give Governor Time to Select New Blank Examiner. It Anderson, Jan. 7.?MY. T.ec CI. 0 ITolleinan, who was elected prcsi- 'I [lent of the IVople's Bank yester- ^ day, will go to Columbia in the t next few days to tender to Governor Ansel his resignation as state bank examiner. ITe 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. n Hollcman's successor, and Mr. n Tlollcman will consult the gover- 1 nor's wishes. ITe has the business t of the office in good shape and will be ready to turn it over at any time. 'I he position of bank cxamin- I er is a good one, paying a salary 1 n uf $3,000 a year and expenses,'tuul there will probably be many applications for it. 1 ' . DISPENSARY SALES. December Business iti Charleston Moro Than Double That a Yew Ago Uuder State System. Hie State. Charleston, Jan. 7.?Again the lispensary has made a new record 11 the volume of its business for lie month of December, the total ;ales having aggregated $61,974.20. The business shows an increase >f $6,641 over that for November md it exceeds the sales of Decern- | >er a year ago, under the state (lis- j >ensary system, by more than 50 >er cent. Change of Schedules. Kffective .12.01 a. in. Sunday Jan. tli, 1908, the following is tlic time if departure of all passenger trains 1 caving" Newberry Union station: Sou'hern Railway: Jo. 15 for Greenville . . . ,8.57a.m. In. IS for Columbia .. ..1.2?. p.m. | Jo. II for Greenville .. ..4.17 p.m. j *0. 1(> for Columbia 8.47 p.m. C., N. & L. Ry. Jo. 85 for Laurens 5.1.9 a.m. ?Ti?. 22 for Columbia ... .8.47 a.m. Jo. 52 for Greenville .. 12.4(5 -p.m. To. 53 for Columbia .. ...'{.10 p.m. Jo. 21 for Laurens 7.25 p.m. Jo. 84 for Columbia.. .. 8.30 p.m. No's. 8-1, 85, 21, and 22 run daily xcept Sunday. The above schedule is given only s information, is not guaranteed and ; subject to change without notice. G. L. Robinson, Station Master. JOTlCE OF ANNUAL MEETING. The annual meeting of the slockolders of the People's National lank of Prosperity, S. C., will be old at five oflicc of the president at lie bank, on Tuesday, the 14lh day 1 f January, A. 1)., 1008, at. two p. 1., for lire election of directors of lie said bank. W. \Y. Wheeler, Cashier. \ Prosperity, 8. C., Jan. 4, 1008. IHARLESTON & WESTERN CAROLINA RY. chedule in effect November 3rd, 1907 jV. Newberry(C N & L.) 12:4(5 p. m. .r. Laurens 1:52 p. in. .v. Laurens (C. & W. C.) 2:15 p. m. ir. Greenville 3:40 p. m. /V. Ivan reus 2:07 p. m. | r. Spartanburg 3.35 p. in. | iv. Spartanburg (So. Ry.) 3:40 p. m. j kr. ITendcrsonvillc G:25 p. in. lr. Asheville 7:30 p. in. j v. Laurens (C. & W. C.) 2:00 p. m. j lr. Greenwood 2:56 p. in. ,r. McCormick 3:55 p. m. ir. Augusta 5:40 p. in. Note: The above arrivals nnd deart uros, as well as connections will* i , . . .1 tner jomp.uio's. .'in1 jriven as lnlor lation, and are not mmi-antced. Ernest Williams, Cen. Pass. Ajjt., Augusta, Ga. ; Geo. T. Bryan, Greenville, S. C . Gen. A<rt. rillSfl WHISKEY IlnbitH curoil at my SiuiiUorlnm In ft few wopUb. You enn n-turn to your lioiuo in no rtnya woll, froonixl lin|>py. J liavo iniulo Uicrp lialiitn n specialty for 2'> jcui'H nnd cur?-<l thnuMwnlti. tDCf * Hook 011 llomnTrontnu'iit sent i tlLK? Aililrcsn l?It. It. 91. '.VuOfXKy, 102 N. l'ryor Blreot, Atlanta, i4n. Attention Pensioners. I will be in the auditor's office each J aturday in January, 1908, (o j>rc- i are pension applications, tihe aplieants can call at the otTice now and i et tlie blanks. Old pensioners do ' <>t have to apply except where they ' iv entitled to a raise to a higher ' lass. The last SaLndav in January ' lb.' last day ! > pn'p;>M ai plica ions. \Y. t (. i rsoii, Pensii... C . i: m hit. IOTICE OP ANNUAL MEETING The annual meeting of the stockoldcrs of tire National Hank of New. erry, S. C>, will he held at. t'he office f tho President at the bank, on 'uesday, the 14th day of January, l. I)., 1908, at 10 a. in. ft r the eleeion of directors of the said hank. Jos. II. Hunter, Casbior. Newberry, S. C., Jan. 2, 1908. TEACHERS EXAMINATION. Notice is hereby given that an ex.initiation will bo held in my otlie5 t. Newberry o:i Friday, January 17, 908, of persons desiring certificates o teach in the public schools. I J. S. Wheeler, ) Co. Supt. Ed'n. , )ee. 17, 1907. taw td j I I \ % A RELIABLE REMEDY FOR MAN AND BEAST For Internal.andI External U?c. Positively euarantced to do all claimed for It or money refunded Iiooommendedforrheumatlsm.pains end soreness of allklnds burns,brulietand sprains,inflammation,pulmooary and lung comptalnts, lore throat, cramp and collc.and numerous other aliments. The fact that Noah's I'lnlmcnt being reoommenricd for stock as veil aa man should not givo the Impression that U li too powerful (or family use. Noah's Linimint Is nhsolutcly pure and clean and can be applied to a child with safety. It la uot a dirty, greasy liquid ft?** V?n?t tho fleih or cloth* s. itequfres but l?tle rubbing and penetrate* Immediately to the scat of pain, tor sale brail druggists aud dealers, 25c. Ue prepared for action by having a bottle in your vas(iu?KV7acKatLti;;iiviUfi fllWteSSlOrii!iii? E? '".y. i"'\ <?: J> (-A, I J CX i i Ci 'J f Oranges, Apples, and all scrta ?. f Ft -jits. ALSO Home m ad e Candy. ?{?fi 1 ftKtiBY ill' U. I.i;His , il. J,, l/a,,j?Knrx^i!/:iaw3HMrtijB-,k x; > r r. * .??xj NOTICE OF FINAL SETTLEMENT We will make final settlement on the estate of Mrs. Klizahet!) Cameron, deceased, in the probate court for Newberry county on Friday, the seventeenth day of January, 1 !)08, at 11 o'clock in (lie foreubon, and iiniiK'di.il cly thereafter apply to the said emit ("?>r letters di.smissory. All persons indebted to said estate will make payment on or before said date and nil person* havinir claims against said estate will present them duly attested. IT. W. Cameron, T. L. Cameron, Executors. BKSwBKj* 1 .Lv,'.AfSfer: ww5fci?!i I Security H of every kind, and for your fields? < j when you buy fcnce. A fence th H for. Ypu want weight in the fenc i ] wagon.'" Now, it is a fact?and I ! wire that is given in any fence, in Bra It is made 011 purpose to be the h , sold in 1 argot* quantities than any i T j The ni.ikw.", of AMERICAN I 'H mills and six immense fcnce factor I ' STAiyi ; ^ We can show you this fcnce in ?[ the field, Come and see us and gel We have just i and Will be plea Also ; received. F r-. ("t ?! > * f . V liottWw. ,i \ ? > Start the B 1 Opening a Si Know how mui Know for what You will find a Books at the B and see them an lection. j. MAYES' M NEWBER MO\ jTHESM Has moved their stock | Williams'new store jt | where tney have a larg< | Dry Goods, Shoes, Hats and will sell them at 3ov i is short profits and qui jth^ir customers for th !given them in the past: : best to please them th prosperous year. (he Sir For Your hi >f growing crops, is what you want, and u at a bull can break through or break dowr 0 you buy, weight enough to turn the liea you should know it?that, per running r< the celebrated SCAN F eaviest, most durable and lasting of any fe other two fences in the world, solely on its FENCE own and operate their own iron in ics. Their product is the acknowledged DARD OF THE W< our stock and explain its merits and suncr 1 our prices. 1 received a car loa sed to quote you i of Guns and fi 1 supply of Loade w Hcrrti ish Account! J ch you spend. |f( you spend it. Mi full line of Blank ook Store. Gall,V { d make your se~il| I0K STORE, I RY, S. C. ft, /ED! f ITH CO./j of Dry Goods to T. A. ist above J. L. Burns',.l> 3 and selected stock of K >, Notions and Clothing,! v prices. T heir mottoS Mr ick sales. They thank^C # e business they have obyear, and will do their ? is year. Hoping all a ; rhat you have a right to expect, t i is not worth paying good money 88 ? viest Percheron or stop a "devil B? PC od, you obtain the most weight iti H |Y .nee at any price. It is made and I lines and furnaces, tlieir own wlro 8S * ''Tl ORLD ? I "1 iority. Dot only in tbt roll bat to B gt id of this fence, J, prices. g| immunition just 1, id Shells. Jjj