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?0Y. R. I. SAVING'S ANMAL t! MESSAGE TO LEGISLATURE st (Continued from page 6.) property, a:iJ in order to do this the ol commission ascertained what the av- T erage assessment of banks was at the oi Time it began its work. This average 22 - x? sV was found to De rony-iwy i?*i- ucm. w ? ' the actual vaiue of the shares, and the commission applied that percentage to J bank shares throughout the State. Ee- s fore this was done the assessed value i of barJ: stocks In the same county ran fa from less than twenty per cent, to as more than sixty per cent, of their er ^ - ~ r\f ta VaiU0. TilP UVtlil^f assb'soiucui ubank shares in one county was as low cr as twenty-nine per cent., while in an- r I other county the average was as high i 'as ninety per cent, of the actual value. th I It was found that one bank was assessI ed as low as nine per cent, of its ai ~ tii value. Now bank stocks are uniform9 ly assessed throughout the State at forty-two per cent. ot OC The tax commision then took up the equalization of the assessment of livestock. The assessment of mules varied from twenty-eight dollars to one hundred dollars. The assessed value of , ta horses varied from an average of _ P) twenty-seven dollars in one county to _ ninety-two dollars in anoint*r cuujitj, cattle from an average of seven dollars in one county to an average of p fourteen dollars in another. The of- ^ fort of the commission has been to put ^ such livestock on a forty-two per cent. is j hasis, taking each county as a whole sc ?but equalizing the value of such m stock among individuals has not been ai effected because many of the local assessing authorities have not carried i forward that work. j The tax commission next took up] the assessment of cotton mills, which; ' * * ? >"? tllO'r varied rrom iwcuy yc* value to seventy per cent. All cotton mills have not been placed by the com- ' mission on a forty-two per cent, basis ' c< of the actual value. The result has _ F "been that some mills have been in- ? creased from twenty per cent, to fo* j ty-two per cent., while other mills have been reduced from seventy per. cent, to forty-two per cent. The net T result has shown an increase in the; txable value. Similar discrepancies existed in fer-| tilizer plants and oil. mills. These j have all been placed on a forty-two per cent basis. ni In the case of power plants it was 01 fKat th<? nvpraee assessment of 1VUUU UUU>V V*-V ^ such property was about twenty per " cent, of their value. The commission tl "by increasing the same to forty-two per cent, added more than six million ii five hundred thousand dollars to their l i assessed value. In one case a power; plant was assessed at less than ten I per cent, of the value thereof. The F commission increased the same to B forty-two per cent. Street railways R are included under the head of power, plants. Tn 1918 the commission took up the ; assessment of farm lands, which, as ji I stated, could only be re-assessed b: once in four years, the four year pe- s riod having been reached in 1918, la that is, the first time that real estate ti could be assessed since the creation b< of the commission. This was the most w difficult task the commission had yet ci undertaken. The commission ascer- j tained the average valu-2 of farm lands p< in each county from all available r< sources of information. The United v? States census figures for 1910 were ex- Of amined. The price paid for land T through judicial sales and private b< sales was also scruitnized. After thus ascertainin gthe average value of w lands by counties, forty-two per cent.; thereof being the basis of assessment w for all other property which the com-j mission had equalized, the same per-' centage was applied to the value of ni farm lands. The result was that in bi some counties no increase in the av- tl erage assessed' value of farm lands is was made, while the general increase pj ranged from ten per cent, to one hun- es dred and fifty per cent, of the former Si average assessment. o1 For illustration, $7,070,720, the as- t( sessment for Union county in 1917, at S 91-2 mills, woulf be $67,171.84. 7,- N 807,420, the assessment for 1918, at p: 81-4 mills, would be $64,413.21, which r< - means that Union county, under the ti reassessment by the tax commission, Ii Ml fVin OllT\Tinrt ftf t Vi V Win tUUUiUUlC IV IUC OU^Vit Vi. V"V ? State government $2,760.62 less than c< it would have had there been no re- d assessment. 1 a: Eqaulization of farm lands as bs- J -w tween individual owners has been left p to the local county authorities. In tj some of these counties this work has j been reasonably well carried out, but j b in others it would seem that no effort s: has been made toward equalizing farm ' n lands as among individual owners, and C that th elaw requiring such equal iza- j h tion has been wholly disregarded in J A some instances, and largely so in oth- n mv. ? J? * V tins. ixie remeu> tur &ucu laxiuxc , iv ?-< carry out the law rests with you. In p many cases individual tax payers have n appealed to the tax commission, com- J plaining of excess assessments made' n against their property by local boards. | ti In the majority of the appeals the n commission has granted a reduction, j o but in other instances the action of ti i te lor-al bop.rcls has been sustained, j; Api nded hereto is a comparative j: ate:..ent of assessments in 1914 and ; . 'S, showing the result of the work i aqualization by the tax commission. 1 his shows a net increase in 191S 1 rtr 1914 of 70,911,153.00. The equali-. < Ltion and reassessment of farm lands ; lows an increase of $47,087,415.00 in >18 over the assessed value in 1914. append a statement showing the as- ] fssinents for these years. 1 As a result of the reassessment of ( rm lands in 191S, and equalization in t isessments of other classes of prop- \ ty, giving a large increase in the < xable property of the State, the i >mptroller general has been able to j j? it - _ x _ t x* t\ -i c% (auce me oiaie levy iroin ? l-l imu? j 8 1-4 mills ,and it is shown further j lat even with the reduction in the :ate levy to 81-4 mills a larger j nount of money has been raised < tan would have been raised with the ? 1-2 mills without the equalization. In < her words, a 9 1-2 mill levy on $32.- < )0,000, the taxable property for 1917. j ould raise $3,040,000.00. Eight and j le-fourth mills, the reduced levy on ] 576,175,581.00 will raise 3,103,452.00. \ It will be seen therefore that the < x commission has made substantial < ogress in the equalization of assess- i ents, and at the same time has placed < l the tax books much property which j irmerly escaped taxation altogether. ( urther means are needed to require j ie local authorities to perform their \ ities under the statutes. This work ] never ending. It requires constant i xutiny and vigilance in order to < aintain equalization of assessments, id to see that no property is lost ght of, and does not escape taxation.! Total assessed value of all property $279,755,349.00 $307,17S,S8 Net increase 1918 assessment over 191 Comparative assessments of corporate 19 anks $1^,04 extile plants 30,56 otton oil mills 1,68 ertilizer plans 1,32 xpress, palace car, telephone and telegraph companies 2.S2 treet Rwys., Water, Light and power companies 42,S3 rust companies lsurance Companies Totals $96,73 The above increase on corporations amed includes increased assessments l real estate owned by them. This j tcrease on rea lestate is also included i the total increase on real estate troughout the State. Comparative Statement Showing Asse tg and Real Estate in Cities and Towns IS arm Lands $74,9? uildings 17,9? eal estate in cities and towns... 67.6i Totals $160,6j The above increase on real estate icludes the increase on lands owned ( Y all corporations throughout the 1 tate. as well as the increase on farm tnds. The lands owned by corporaons are entered on the auditor's 1 joks as farm lands, and there is no i ay of ascertaining what the exact in :ease on larm ianas nas Deen. j' The appropriations for State pur- j' 3ses were made and levy placed to J1 lise such appropriations, based on \1 iluation of approximately $320,000,- ^ )0.00, that being valuations for 1917.! he increase in valuations shows as 1 jlow: 91-2 mill levy on $320,000,000.00 j ould raise $3,040,000.00. ! 81-4 mill levy on $376,176,5S1.001 ill raise $3,103,452.00. j The National Guard. j n ? t ? ... 3 t-u ? ~?r 1 JDC1U1C A Ctssuuueu LULC UiiiUC Ui. guvcx -j or, an order had been issued dis-!' mding the National Guard. Among ! * ie first of my official acts was the! 1 suance of an order declaring the ' revious order null and void, and re- 1 jtablishing the National Guard of 1 outh Carolina. Whatever differences 1 I opinion may exist as to the charac- ' ?r of the organization of the United tates army, the fact remains that the ' ational Guard of South Carolina 1 layed a part in the great war in EuDpe, which has established for all me a record for that organization, l the Thirteeth and Forty-Second Diisions South Carolinians played a J jnspicuous part by their courage, aring and effectiveness as fighters, nd when the history of this war is -ritten these two divisions will be laced in history among the immor-, lis. Under the act of the legislature and , y authority of the ^ar department. Ixteen companies of State Reserve lilitia have been organized in South arolina since the National Guard as been absorbed into the National rmy, the federal government furishing arms and ammunition and srtain equipment, and the State sup lying sucn additional equipment as is ecessary. The war department has not prolulgated its plans for the reorganizaion of the federa larmy. In my judglent this army should be unified Into ne United States army, and all dis'nctions between the regular army, J ? National Guard and national army t should be abolished. But, rom my ex- c perience as governor, I know that r there is a necessity for State troops c to maintain order, suppress riots, in- > vision or insurrection should these oc- o :ur within the State. Stale Offices, Departments and Sal- h aries. n The several State officials and de- t partmcnts of the State government t< iviil submit their reports. These I ti loinmend to your careful considera- a :ion. t Permit me to make a definite rec- t< >mmendation for your immediate ac- n :ion, which is simply a matter of right m md a recommendation which, since I a ? T aa? t 1) mi retiring irum uuict*, 1 can n priately make. a The salaries of the State officials ire inadequate. The governor and S >ther State officers cannot live on the > salaries now fixed by law. The con- q stitution provides that the salaries of m certain officers shall not be increased S lor decreased during their term of of- d ice. The State officials elected at the n ast election will not assume office un- t< :il January 21. Salaries paid officials .t )f South Carolina are the lowest, with c me exception, of any State in the ti LTnion. I urge that you take up imme- i: Jiately the consideration of a bill to d provide adequate salaries for State ^ snH that this measure be n J HtV/lMAU) M11V* VMM v ? ! pressed through so that it will take ef- d 'ect by the twenty-first of January. I a L919. when the newly elected officials tl will assume their duties. A South Carolina in the War and in the h Future tl My administration of four years can a t: in South Carolina: ? 2.00 ?376,178,581.00 d 4 assessment is $69,000,000.00. 3ns for 1914 and 191S. 0 14. 191S. Increase. 4,635 $14,155,171.00 $1,110,536.00 * 14.424 36,504,000.00 5,939,576.00 ;0,390 2,012,410.00 332,020.00 * :5,041 3,660,257.00 2,335,215.00 o 10,661 3,241,526.00 420,865.00 1 7,042 51,958,172.00 9.121,130.00 446,284.00 446.284.00 496,240.00 496,240.00 .5,628 $123,456,107.00 $26,740,479.00 ! r be divided into two distinct phases. 4 The first two years were taken up 2 with measures of a constructive na- 1 ture. The second half covers that pe- i riod in which South Carolina was call- c issment of Farm Lands, With Build- s g 5I Increase 191S 1 Ass'm't over 1 14. 1918. 1914 .Ass'm't X >9,152 $110,919,002 $47,087,415$ ( >9,525 23,507,568 1 )4,579 73,314,101 33,256 $207,740,671 prl unn-n hv 1 hp National Government! 1 to mobilize for the war, and during which the strain of the war's heavy requirements was borne by the people of the State. I The State Council of Defense, organized in the national emergency immediately after the United States entered the war, at the request of the Council of National Defense, was conduct- i ed without State appropriation for sev- \ eral months, until the General Assem- \ bly, in 1918, provided for its main- ] tenance. Previously, I had named a 1 Commission on Civic Preparedness, J which had perfected organization and begun upon its work. This preliminary I work was of value in paving the way for an effective organization of the Defense Council. The State Council of Defense has 1 been a most important factor in awak- ] sning the war conscience of our people, in organizing the resources of the State for war, and in its primary func tions, serving as a link between the State and the Nation and coordinating State efforts with those of the Federal Government. The State Council of Defense has, during the entire period of the war, maintained a State-wide organization, and local councils have performed their functions in every county in South Carolina. As a war-time organization, the ULaic v/uuuv.11 ui j-vuienoc uao auctiucu an extraordinary degree of efficiency, its activities covering a wide range of subjects, including executive and finance, publicity or propaganda, auditing, research and education, cooperation of activities of patriotic organizations, military matters, production and conservation of food-stuffs, transportation. industries, the public health, alleviation of distress caused by enlistment, sanitation; etc. The officers and members of the Council, the County nhflirmPTl O r* r? oil nrV? a Katra Kaa*? MAVM MJUV4 Ull T?UV UOV^ UCT^U 00" sociated with the organization deserve the highest commendation. Because of their efforts the organization has been recognized by the Secretary of War as one of the most efficient in the United States, and, in fact, has been regarded as a model. The Secretary of War recently said: "The South Carolina Council of National Defense is ranked by the State ] Councils Section of the Council of Na-JJ ional Defense as among the very lirst j >f the entire Union, because of the va- j iety and value of its activities, the > loseness of its cooperation with the i ^ National Council and the thoroughness j ( f its local organization." Conspicuous patriotic service has een rendered during this period by j he women whose activities, through he Red Cross, the Woman's Commit-i ee of the Council of Defense, the Xa-! , ional League for Women's Service. 1 nd other organizations have consti-, uted a contribution towards the vie-' ory that has been attained which can ! ot be estimated or measured. With i i hatever organization they have been j ssociated, the women of the State j ave worked intelligently, untiringly j nd devotedly. under me selective service t outh Carolina was called upon by the | rational Government to furnish its : uota of men for the fighting forces, rhich rendered it necessary that the itate be thoroughly organized in or- j er that the machinery of the draft light be operated in the manner in-. ended, in fairness, equality and jus- i ice to all. To that end, only men of' haracter and integrity and unques-'l ioned and proven loyalty and patriot- j sm were appointed to administer the: raft. I cannot too higMy commend j Iajor Richard E. Carwile and those [ len, who in a spirit of patriotism and I a a. a J.-i.? u ! evuuuii lo aruuuus uuty, nave scivcu ; s members of the District Boards and i lie Local Boards and as Government i ippeal Agents and Inspectors. They J ave given themselves unselfishly to i lieir tasks, which have, by the nature i nd volume of the work and its duraion proven onerous and requiring ound judgment, tact and discriminaion. The heaviest burden and most ifficult tasks of the war have fallen i n these men. Their work has met j nth the commendation of the Feder- J 1 military authorities. j South Carolina furnished to the j rmy upwards of 53,000 men, and to j he navy and marine corps 5,718 men. f which number 5,011 entered these ; alter branches of the service after . he United States entered the war. ^hese figures include officers and enisted men, South Carolina's total of ighting men, in service during the rar, was, therefore, nearly 60,000. To all of the Liberty Loans the peo>le of South Carolina responded gensrously, subscribing to a total of $80,:65,950 which is sixteen times the imount of the State debt. To the third oan there were 87,905 subscribers m South Caroljgfia, and the State's quota >f $14,625,000 was greatly oversubicribed. The percentage of the State's subscription, based upon the quota, vas 132.8. In the fourth loan the people of South Carolina oversubscribed heir quota of 32,452,000 by nearly $5,)00,000, or 114.4 per cent., and there* vere upwards of 114,000 subscribers. As an indication of the sulendid (CONTINUED ON PAGE 8.) FEEL MISERABLE FROM THAT COLD? Colds and coughs are quickly relieved by Dr. King's New Discovery Nobody should feel "perfectly mis- I" srable" from a cold* coughor bronchial ittack for very long. For it takes only a little while to relieve :t and get back du the road to recovery when Dr. lung's Kew Discovery is faithfully used. It soon loosens the phlegm, relieves irritation, soothes the parched, sere throat, brings comfort. Half a century old and more popular today than ever. At all druggists.* = I Make Your Bowels Behave j Make them function with eratifyine I precision. If regulation of the diet does not relieve their torpidity Dr. 'king's New Life Pills will They are crfect bowel trainers, cleanse the /stem surely, comfortably. Bridegroom Scene from "Wte CITY LICENSE. ?o? Get your License at or.ce. License for 1019 now due a::d must be paid at Diice. F5y order of city council. T. W. Chapman, 1-3 9t. Clerk ard Treas. 666 cures Chills anu Fever. OI Lo< gjag||||j i sealec ; have also WR jil 1 Ml That n I = paM sea,ed tection The Ci ^|||P^m| tn Coo ^>vrv\The Flavor Lasts a'1" ,mmm I BLANK / Open the New Year a I have a stock of Lz , Books, Day Books, A ceipt Books. : I Mayes' Book ? UMiwmiiwii" inn mmsammt Wwm n Dreams Come Tree", Cper V ATTENTION PENSIONERS. I will be at the Clerk of Court's of, fice each Saturday in January to prepare pension applications No old pensioners need apply. W. G. Peterson, j Pension Commissioner. j THE HERALD AND NEWS OXB j YEAR FOR ONLY $1 50. jUYS vuiAg-ja: )K for the II I package, but || an eye out || for the name || rjiYS I lame is your pro- jilli against inferior jl||i ons. Just as the ip; package is pro- ?g H against impurity. ||| *. B reatest Name gj|| <t"Land I BOOKS! I )ith a new set of looks. J Jgers, Journals, Cash lemorandums and Re ij R : Variety Store J V # d&SSfit I * a House, Tuesday, Jas. i4ti