The herald and news. (Newberry S.C.) 1903-1937, March 08, 1910, Page TWO, Image 2
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.