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VII CttMTKR WATCHMAN, Estobll
Consolidated Aug. 2,188
I^ISatchnnn anb jSoutbron.
IHlsasnhirt Wednesday ?ml Saturday
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OOTXTY HOARD MKCTINfi.
tiaeitme Business Tran-*?cie<l?Com
Mftgsemtive Statement of l<:xpen*e?t >r
? %%m ami I sot.
?- The Hoard of County Commission
era met In regular monthly cession
Tuesday. Januacy 4th. with Super?
visor Pitts end Commissioner P. K.
? Tbe^iaa, John I. Itrogdon. W. J.
Young and B. T. Mlms present.
p The tninutes of the previous meet?
ing were read an t approved and the
regular order of business was taken
Mr. Thea E. Richardson appeared
age* reocommt nded that the legisla?
tive delegation U requested to have
JL taw enacted requiring murder
*9ffjssj to be held In the county in
the crime Is committed and
Jfffcy county where the victim
application ?f Mr. B. M. Pow
for county pension as s Confed
veteran was granted
-era* decided t put in s bid for
latjrt oafs owned by the county
hoard, t safe being need
Use 'County Treasurer. i
fa wss adopted directing
to employ an expert
so audit the accounts of
eor's office for the year
not to send a del
mule to the amount of
led for $60.
Pitts substituted s
statement of the expeu
county for the year, 1908
1 ttff The total expense* for
Wore 149.140.17 end for 1909.
.07.10. The expense* of 1909
1901 by tl.HSfc.93. but as 9?.
114.01 went Into permanent Invert
rate In the way of plumbing t*r
jail, purchase of wagons, mules
?arts for the chain gsng and
construction of concrete
the sctual expenses for ord
purposee were less thsn dur
th? previous year by 9917.09. An
Is of the roads and bridge*
int showed thst the following
gats were paid out per quarter
OS) this account. 1st quarter. $:?.
Ml; lud quarter. $1.419.19; 3rd
tar "J79.19. The large amount
expended during the first qusrter
dus to the bad condition of
ly bridges st the beginning of the
year, which necessitated Immediate
repairs Practically all the bridges
were put In thorough repair during
i Use year sad < the expenditures on ac
coant of brtdgea during 1910 should
be leas than In 1909. unless there
should be disastrous floods.
The bills on file were sudlted and
d paid and all routine busi?
ness disposed of.
The b- -rd will meet again on
Thursday to confer with the legisla?
tive Allegation In reference to the
tax levy for the year and other mat?
ter? that require leglalatlve enact
Ne?To Onnufl Kim met ator?.
Washington. Jan. 5.?The appoint?
ment of negro cenaus enumerators In
the South waa dlacuaaed with Presi?
dent Taft today by Kepr'jaentatlves
Bartlett and Hardwlck of Georgia.
The announcement of Census Direc?
tor Durand that negro enumerators
would be employed to take the cen?
sus Of the nearoes In the South took
the }4outherner? to the White House.
President Taft assured his callers
thst so far as he controlled the situ?
ation, nnd he thought he knew what
he Was talking about, no negro c?:n
?us enumerators would attempt to
tke a cenaus of white people iM the
?uth. He explained that It was the
?lief of the census authorities that
?groen could be more effectUe In
ruling dsts. regarding negroes In
(he South than white people, par?
ticular! v In c?>nsus districts largely
?pulited by negroes.
The president's assurances were
ittsfsctory to tli Southern callers,
ilthnngh they expressed the opinion
Ml the policy of the census authori?
se would be a failure so far as the
th at large was concerned.
shed April, I860. 'Be Just ai
TO REASSESS PROPERTY
"IIU'E MOXKY VALUE" THE LR
Comptroller General Jonen Sem!? out
Instructions to County Auditors.
Township and Special Hoards of
Assessor* and County and State
Hoard* of Kquall/ation to <?uide
Them In Reassessment of l?r<?per
ty for Taxation.
Columbia. Jan. 3.?This Is the
year for reassessment of property in
S-uith Carolina. An itemized state
no-it of all property subject to tax?
ation must be returned "at its true
money value," this is Constructed to
menn "the sum for which property
under ordinary circumstances would
sell for cash."
Comptroller General Jones Is send?
ing out instructions to county audi?
tors and county boards of assessors
and to ihe State board of equaliza?
tion. These instructions embrace
the laws of taxation in South Cnro*
Una with special information for the
county boards and tax assessors.
Th?.re Is being advocated now a
tax comia!-slon by the Comptroller
General, and the proposition is meet?
ing wltr. geneeral favor throughout
the Statt. A number of county news?
papers aave taken the matter up
and are Joining with the Comptroller
General In the advocacy of the tax
In the matter of income taxes
Comptroller General Jones says:
"Ample provision hi made for the
complete enforcement of the Income
tax. its non-enforcement Is inex?
cusable." A few days ago Mr.
Jones culled upon the auditor of
Greenville to strictly enforce the
law. it having been reported at this
office that 93 men were liable for
th's tax in that county.
The following are instructions in
part sent out from the office of
Comptroller General Jones to county
auditors, township and special board*
of assessors and county and State
TJB?er^CaoVtJf Laws of South Car?
olina, Sections 870 and 267, author?
ity la given the Comptroller General
to prepare and transmit all forms
and Instructions he may deem neces?
sary to carry into effect the provis?
ions of the tax laws, and to decide
all questions which may arise as
to the true construction of the
same. The Instruction thus given
shall be obeyed by, and the decisions
thus made shall be binding upon, all
county, town and municipal officers.
?Code of Laws, Section 370.
I had prepared In 1905 an ab?
stract of the tax laws, which was
then approved by the Attorney Gen?
eral's office, and coplea of which
were then aent each county auditor
for guidance In the assessment of
property and other duties connected
with the tax department. If you
have net a copy of this abstract In
your office, please advise me of the
fact, and I will send you a copy.
In tho reassessment of property,
commencing January 1, 1910, coun?
ty auditors must require of all tax?
payers an Itemised return of all prop
perty subject to taxation "at Its true
valuation In money," which Is con?
strued to mean "the sum for wh'ch
sa'd property, under ordinary cir?
cumstances, would sell for cash."
All returns must be sworn to,
and no return will be considered
either by the county auditors or
boards of assessors unless sworn to.
The responsibility for a full and
detailed return of all property sub?
ject to taxation and its assessment
at Its true value in money rests pri?
marily with the county auditors.
Township Hoard of Assessors.
It Is the duty of township boards
of assessors to personally examine
each piece of property in their re?
spective townships and to assess It
at Its true value in money, a sum at
which, n their Judgment, said prop*
erty, under ordinary circumstances,
would sell for cash. The true value
In money or market value at which
you are required to asaSss real sStatS
and personal property for the pur?
pose of taxation d >(* not mean its
< stream value, sashsnge vaiuo or
prOSpeOtlVf value, but the actual sell?
ing value. True value In money,
selling value and market value are
?ynonyasoui terms, and have been
appropriately defined to be the sum
Which I willing purchaser la pre
pared to pay, and which s willing
Seller will accept. Discrimination
must rn-t mad.- in favor of or
against any kind of tenable property!
Bquatity is the fundamental princi?
ple of taxation, and It Is only by
an adherence to thla principle that
Justice can be done to all taxpayers.
You are to assess all property reward
less of any previous value fixed by
id Fear not?Let all the ends Thou A In
TER. S. C, SATTJRI
! FARNUM PLEADS GUILTY.
BIO CHAPTER ADMITS HKIHIXG
DISPENSARY DIRECTOR. /
I ?, ?
As the Result of n Comprise Agree?
ment Farnum Admits His Guilt
and Pays a line of $5,000?Ac?
cording to Agreement With Attor?
ney G?ttern] Lyon This F.nds Pros?
ecution of Farnum,
ColumMa, Jan. 8,?James S. Far?
num pleaded guilty i efore Jud^e
Prince in the circuit CC irt today to
rebating former dispensary director
Joseph P. Wylle In the sum of fif
teen hundred dollars on March 6,
1 906. and was , fined five thousand
ooiiius. which he paid with a cash?
ier's check dated yesterday. This
ends all further prosecution of Far?
num. being the terms of a compro?
mise agreed to by Attorney General
former boards. Whenever the val?
uation or assessment of any proper?
ty Is fixed at a sum greater by one
hundred dollars or more than the
amount returned by the owner, or
his agent, the county auditor muit
give notice to the owner or agent In j
writing of such increase. If they ob-j
ject to such valuation and asssess- J
ment they have the right to appeal I
to the county board of equalization.
Code, Section 380. The township
board in assessing the values shall
not reduce the aggregate valuation
in the'r township below the aggre?
gate value returned by the county
We must recognize, in the per?
formance of these duties, that It is
a condition, not a mere theory that
Xo matter what standard of valu?
ation for assessment is taken by the
boards whether the true value or a
percentage thereof, it is absolutely
necessary that the true value be as?
certained as near as possible by the
board, either for the purpose of as
I sessing on that valuation, or If a per*
I centage Is taken the relative per
I centilge there?fl ' This is necessary"
I to attain equality and justice bc
I tween tax-papers; and to enable the
I State board of equalization to equal
I lze values as between counties, cities
I and towns.
I If the boards refuse to carry out
j the law, they should at least assess
I all tax-payers on the same percent
I ange of the true value of their prop
I There is no class of taxpayers bet
I ter able to help bear the burden of
I taxation than those whose incomes
I are over and above $2,500. County
I auditors are specially directed as to
I their duties In ? the enforcement of
I this law.?Code of Laws, Sections
I 325, 326, 327, 828, 329 330 and 331.
I The provision In the original Act
I (Criminal Code Section 489.) pro
I hlbitlng the disclosure of Income tax
I returns is repealed by the Act of
I 1905. XXIV Statute. 850. Ample
I provision Is made for the complete
1 enforcement of the Income tax, its
I non-enforcement Is inexcusable.
I Special rules as to the assessment
I of cotton mills and other textile ln
I dustries and canals providing power
I for rent or hire, and cotton seed oil
I mills and fertilizer companies and
I banking corporations.
Auditors will require above com
I panics to return and swear to the
j value of property and other lnfor
1 rryUlon as designated upon special
I blanks. Township or special boards
j of assessors will assess such corpora
I tlons and equalize at their true value
j In money or on the same basis as
I other taxpayers. County boards of
I equalization will pass upon such as
I sessments upon the same basis as
I other property, and should endeavor
j to assess all, as required by law, at
j its true value in money.
State Hoard of Equalization.
Ra^h member shall take an oath
J or nfllrmatlon that be will, to the
I best of his knowledge and belief, so
far ns the duty devolves on him.
I equalise the valuation of real proper
I ty smong the several counties,
cities and villages In this State, ac?
cording to the rules prescribed for
valuing and equalising the value "f
resl pr ?perty, In the manner piv
?ciibed by law.?-Code of Laws as
1st. They shall add to the aggre?
gate value <>f the real property of
every county, which they shall be?
lieve to lie valued below Its true
value in money, such per centum in
?ach case as will raise the same to
its true value in money.
Id, They shall deduct from the
aggregate valuation of the real prop?
erty of every county which they
shall believe to bo valued above its
true value in money, such percentum
In each as will reduce the same to
la't at be thy Country's, Thy God's an
)ay. january 8, 11
MOlUi.W, RYAN VXD MORTON IX
Guaranty, Morton and Fifth Avenue
Trust Companies United tinder the
Title of the Guaranty Trust Com?
pany?The Merger is Perhaps the
bergest of its Kind in the United
New York, January 3.-?J. Pier
pont Morgan. Thomas F. Ryan and
Levl P. Morton linked hands in New
York today in a trust company mer?
ger, which unites resources of $150,
000,000. It is a triple combination,
bringing the Guaranty Trust Compa?
ny, all of this city, under one head,
with the title of the Guaranty Trust
Company. The merger is perhaps
the largest of its kind In the United
Directors of all three companies
met today and informally approved
the terms of the merger, which will
be put in more definite form on Wed
n( .day, when another directors'
meeting will be held and the plan
ratified by the stockholders.
Levl P. Morton, president of the
Morton Trust Company and the Fifth
Avenue Trust Company?both known
as the Morton-Ryan concerns, has
consented to act as chairman of the
boaVd of the merged companies for
which no president has yet been se?
This new move in finance follows
the recent absorption of the Guaran?
ty Trust Company by the so-called
Morgan interests, but upon just what
terms the merger was made was not
disclosed today. The Guaranty Trust
Company was organized in 1891, and
has total deposits of more than $88,
000,000. The Morgan Trust Company
which was formerly the banking
house of Bliss, Morton & Co., was
organized in 1899. Thomas F. Ry?
an Is vice president. Its deposits ag?
gregate more than $45,000,000. Like
the Guaranty Trust Company its
capital and surplus are $2,000,000
^ench. Th^e 'filth Avenue T&uet^om^
pany, founded ten years ago, is one
of the better known up-town finan?
cial institutions. With a capital and
a suurplus of $1,000,000 each, it has
paid a very large dividend In recent
years. The capital stock of the new
company probably will be fixed at
$5,000,000, with perhaps a like
amount for surplus. It is believed
that the merger will involve large
stock and cash dividends to the
share-holders of the three companies.
The present headquarters of the
Fifth Avenue Trust Company will be
retained as a branch of the combined
companies, while larger offices will
house the combined companies In
the financial district.
If some of the rich men fall to toe
the mark there are quite a number
able and willing to put up from $1,
000 to $2,500. Therefore there is
nothing to prevent the building of
the hotel except the failure of the
people to get together.
its true value in money.
3d. If they believe that right and
Justice require the valuation of the
real property of any town, city or
village in any county or of the real
property of such county not in
towns, cities or villages to be raised
or reduced, without raising or re?
ducing the other real property of
such county, or without raising or
reducing it to the same ratio, they
may In every case add to or take
from the valuation of property In
any one or more of such towns,
cities or villages such percentum as
they believe will raise or reduce the
same to its true value in money.
4th. If the State board of equali?
zation should find that real estate
in any county is assessed at only a
fractional proportion Of its true
value, and should refuse to raise the
assessment to such true value; then
in common justice to all taxpayers,
the valuations should be so adjusted
as to assess property in the State,
both real and personal, on the same
basis or percentage of its true value.
Property should not be assessed, as
in the case of real property In some
counties at 20 per cent, or less, of
its true value; and in others at 60
per cent. The burden of taxation
must be equalised among all taxpay?
The board shall keep a full ac?
count Of their proceedings and or?
We, the tax officers of the state,
are not law-makers. We have no
right to net up a ride of our making
against that prescribed by the Legis?
lature. But the responsibility of ap?
plying and enforcing the law made
by the Legislature rests upon us.
A. W. Jones,
MANNING ENJOYS A GALA DAY
CORNER STONE OF COURT
HOUSE AND GRADED SCHOOL
Great Crowd Present at Exercises, In
spite of Inclement Weather*?Ha*
sons Perform Ceremony, Past
Grand Master Miehic Presiding?
Judge Wilson, JndgO Moinminger.
Lieutetiat Governor Mcl/'od. Hon.
M. L. Smith and Others Speak.
Manning) Jan. 5.?Today opened
most unsuspiciously for the notable
occasion set for this date. A cold north
wind and a fine, drizzling rain that
fr<>zc as it fell did not offer ideal con?
ditions for such an event as the for?
mal laying of the corner-stones of
two public building! with Masonic
Though the rain held up about 10
o'clock, the weather was still very
inclement when the ceremony began
at the school house at 11 o'clock.
Masons Perform Ceremony.
Despite this fact, however, there
was a large concourse of people, in?
cluding many ladies, gathered for the
occasion. The Masons to the num?
ber of about one hundred assembled
In the auditorium of the school
building and thence, headed by
Metz's Band from Charleston, march
, ed to the northeast corner of the
building, where the ceremony of lay?
ing the cornerstone took place. All
the school children were assembled
In grades around the scene. Past
Grand Master J. L. Mlchle, of Darl?
ington, presided. Leaving the school
building the procession moved to
the Court House, where a like cere?
mony was performed. In the two
cornerstones were placed a number
of Interesting articles.
After the second ceremony, the
Masons and hundreds of others as?
sembled in the Court room. Grand
Master Mlchle called the audience
to order and delivered an oration on
Masonry, whjch proved so interest*
ing and instructive that the entfre
^aVudfenccT was" heldv spellbound'.' f?e
explained why the Masons were call?
ed upon to perform the ceremonv%of
laying cornerstones and gave quite
I an interesting historical sketch of
I Masonry and instances of the services
I of# that organization in connection
I with the ancient buildings in the Orl
I ent. After the address of Mr.
I Mlchle Judge John S. Wilson and
I Judge R. W. Memminger took their
I seats on the Judges' bench, Court
I was called to order and the Court
I rier formally opened the Courts of
I General Sessions and Common Pleas.
I Thereupon the grand jury was called
I and instructed by the Court to retire
I to its room and select a foreman. Mr.
I A. S. Briggs was selected as the fore
I man and Judge Wilson then proceed
I ed to deliver his charge to the grand
I Jury. Before he entered upon his
I charge, however, he gave an hlstori
I cal sketch of the Cot rt House here
I and some of the Judges who had
I presided at this place. He then took
I up the oath of a gran3 jury and an
I alyzed it and stressed the different
I parts of the oath. He laid special
stress upon the fact that they should
I keep secret whatever transpired in
I the grand jury room, and also cm
I phaslzed the fact that they should,
I at least once a year, examine the dlf
I rerent offices of the Court and let the
I public know whether or not the offl
I cers were discharging their duties to
I the public in a faithful, efficient man
Hon. M. L. Smith Speaks.
Col. Jos. F. Rhame then rose to
introduce the Hon. M. L. Smith, of
I Camden, as the representative of the
I Bar of South Carolina Before In
I troducing Mr Smith, Col. Rhame
I spoke of the early history of Man?
ning, of her local Bar, and the Court
I houses, and gave the names of those
I members of the Manning Bar who
I volunteered In the Confederate war
and paid quite a tribute to their
memory. He then introduced Mr.
Smith, who held the undivided atten
I tlon of the audience for about twen
j ty minutes. He spoke of the build?
ing of handsome edifices by the an
I dent countries as an evidence of their
regard for peace and law and love
I of knowledge, of the importance of
a strict observance of the laws of th
I country, and of the responsibility of
Istarting a child right at the home as
the first place. He also referred to
I the hand-in-hand work of tlu school!
land the Courts and the Church in
promoting the highest standard of
Lieutenant Governor McLeod Extends
Senator Appelt then In a few re?
marks spoke of the good work done
by the Court House commission and
Introduced Lieutenant Governor Mo
Lend as the representative of th a
State on this occasion. Lieutenant
E SO tON, Established June, 1
ie -VoL XXX. Sa, 3?.
_ ernor McLeod, after a few re
V. irks of a humorous nature spoke
f the progress of the State as evi?
denced by the erection of handsome
buildings for public service, end de?
livered the congratulations of the
State upon the step taken by Claren?
J. H. Lesesne, Esq.. of the local
Bar. then delivered a few remarks
relating directly to the present and
peel school houses here, which show?
ed that Clarendon County was as
much interested in school work as in
the machinery of the Courts. The
jury was then dismissed, and Court
adjourned, and the Court House
commission, local Bar and #visiting
ittornoys and friends repaired to the
Central Hotel, where a tempting and
sumptuous feast awaited their ready
The history of the Court House at
this place is briefly told by a hand?
some bronze memorial tablet placed
on the wall of the main entrance
hall, and bearing the following in?
CL?REN RON COURT HOUSE.
First erected, A. D. 1S56.
Burned, A. D. 1865.
New buildirg erected, A. D. ltTt.
Building removed, A. D. 1908.
This building erected, A. D. 1908-9?
Building Committee?D. W. Al?
derman; W. Scott Harvin, C. M. Da?
vis, Charlton DuRant, W. C. Davis.
Legislative Delegation?Louis Ap
pelt, Senator; I. M. Woods, Represen?
tative; O. C. Scarboroujh, Represen?
tative; J. R. Dingle, Representative.
Shand & Lafaye, architects; Clar?
ence T. Jones, associate.
The new building Is an exception?
ally handsome structure, located in
the centre of a beautifully shaded
square. The basement is built of In?
diana sandstone, the walls of red
repressed brick with white mortar,
terra cotta trimmings and metal roof*
The main entrance is through a mas?
sive, tile-floored porch, with large
standstone columns, while there are
other entrances with granite steps at .
the. three pfhier aid en. The basement
is arranged for the hee*ii?? and san!~
Hr* features and* for' storing pur?
poses, while all the county offices
are conveniently located or the flr:?t
floor. On the upper floor Is the large
beautifully finished and comfortabK]
furnished Court room, jury rooms,
and special rooms for the Judge, the
solicitor, witnesses and for ladies at?
The entire building, furnished com?
plete, cost about $60,000, and a num?
ber of competent judges, who have
examined it, pronounce It the best
building for the money to be found
anywhere In the country. This fact
is entirely to be credited to the ex?
ceptionally competent building com?
mittee, who had the erection of the
building In charge.
The Graded School.
The Graded School building, is of
somewhat plain design, having a
kind of modified Mission effect. No
expense was Incurred for mere or?
namentation. It is built of dark,
hard brick, with sandstone trim?
ming!., with a red tile roof. The in?
terior arrangement is truly a model
for a school building. There are
twelve class rooms all furnished with
the most approved seats and desks,
blackboards, clak rooms, etc., and
all admirably lighted with ample win?
dows, well ventilated and steam heat?
ed. While it is practically fire-proof,
all the doors open outward to afford
ready and certain egress In ca3?
there should be an alarm. Centrally
located In the building is an excel?
lent auditorium fitted frith opera
chairs, with a seating capacity of
eight hundred. There is a large stage
fitted with a beautiful drop curtain,
foot lights and dressing rooms, and
withal a very superior arrangement
of, electric lights.
SAFE CRACKERS AT WORK.
Postoffice at Hartsville Robbed by
The Posoflice at Hartsville was en?
tered by burglars Tuesday night, the
safe blown open with dynamite and
robbed of its contents. The burglary^,
was committed sometime between
midnight and dawn and was not dis?
covered until next morning. The ex?
plosion that wrecked the sale did
not arouse anyone and the burglars
got away safety with the loot with
several hours start. The job was
evidently the work of profession\i
safe crackers, as it was done in a
workmanlike manner. The safe
crackers left some of the tools used
in the Job lying on the floor.
The news id* the burglary came
in n telephone meessgs to chief of
Police Bradford, who was request* ?1
to be on the lookout for suspicious
looking characters. The message did
not say what amount of money the
safe crackers secured.