The news in this publica
tion is released for the press on
the date indicated below.
THE UNIVERSITY OF NORTH CAROLINA
NEWS LETTER
Published weekly by the
University of North Carolina
for its Bureau of Extension.
EPTEMBER 29, 1915
CHAPEL HILL, N. G.
VOL. I, NO. 45
gd'l ial Board! B. C. Branson, J. G. (leB. Hamilton, L. R, Wilson, L. A. Williams, R. H. Thorntoii.
Entered as second-class matter November U, 19U, at the postoffloe at Chapel Hill, N.C., under the act of August 24,1912.
north CAROLINA CLUB STUDIES
ten-year increases in
farm land VALUES
],ast fall Mr. E. 8. Booth of the Dur-
t-ham Comity club at the University com-
' pared tax values with the census valuea
of farm land in North Carolina tor the
ir 1910. He ranked our counties on
tiiis basis and exhibited the resultis in the
University News Letter Jan. 13.
What Census Values Are
In April 1910, the 253,000 fanners in
North Carohna, owners and tenants,
',vere asked, What is the local market
value of the farm you are operatnig?
. The sum of these replies in each .county
is the census value used by Messrs. Booth
and Tingle in their tax studies at the
University. It is a good approach to sale
or transfer values of farm land in the
United States; the best base line we have
upon which to reckon the tax values of
land and tlieir wide variations in the
different counties.
Tax values are low because of the wide
spread notion that census taking had
something to do with taxation. In
North Carolina, upon an average, the tax
value of farm land in 1910 was 39 per
cent of the census value.
But on the other hand, census values
■are everywhere lower than the speculative
values that-hold out of productive farm
mses twenty-two million acres in North
:>Oarolina, two hundred million acres in
i,the South, and one and a half billion
j.'acrcs in the United States.
'Nowhere W’ould we be willing to sell
;«ur land at census valuations.
Census Values Outstrip Tax
Values 3 to 1
l)uring the recent Summer School at
the University, Mr. W . K. Tingle of Pam
lico county, (1) made a study of ten-year
increases in census and in tax values of
larm lands in the State-, (2) ranked the
counties according to census increases
and (3) lined up these increases with the
ten-year increases in tax values as sho\yn
in the Reports of the State Tax Commis
sion, 1904 and 1914.
In the State-at-large, the census value
of farm land increased $201,000,000 be
tween 1900 and 1910. On the tax books,
the value of farm land increased 164,298,-
602 during this period.
That is to say, while the tax \-alue of
farm land in the State was increasing 54
,per cent, the census value increased 142
;per cent or nearly three times as rapidly.
-Meanwhile the tax value of to\\n lots
increased 138 per cent; and public service
corporation properties, bank and building
and loan stock increased in value on our
tax books 278 per cent.
Tax Values Lag Behind in 84
Counties
The ten-year increases in the census
value of country real estate range
from a decrease of 8 per cent in Dare to
■to an increase of 383 per cent in Pamlico.
Between 1903 and 1913 the increases in
tax value range from 29 per cent in Gra-
liam to 153 per cent in Harnett.
Pamlico heads the list with a census in
crease of 383 per cent. The increase in
the tax values of farm land in the county
was 71 per cent.
Dare suffered a decrease of 8 per cent
in census valuea of farm land; but be
tween 1903 and 1913 assessment values in
creased 62 per cent.
In 84 counties, census values outstrip
ped tax values. In 19 counties the census
hicrease was double or more; in 12, it
was treble or mor^; in Pamlico it was
more than five times the tax increase.
Equal or Nearly Equal
Increases
In 10 counties the increase in tax values
'Of farm land kept pace fairly well with
'Census increases, as foflows:
Tax Values Outstrip Census
Values
In 10 counties the ten-year increases in
tax values of farm land were greater
‘th(‘ census increases, as
follows:
County
Census
Tax Book
Increases
Increaires
Onslow
132
145
Burke
92
99
Orange
79
80
Transylvania 78
96
Cherokee
71
80
Camden
64
102
Rockingham 64
80
Sw'ain
57
86
McDowell
29
134
Dare, decrease 8
62
'County
Census
Increases
Tax Book
Increases
Yancey
141
141
Guilford
139
114
Haywood
115
106
Wilkes
96
88
Montgomery 92
72
Macon
92
79
Cabarrus
83
78
Hyde
73
64
Caswell
57
45
day
54
. 50
Equalizing Taxes
^Vh0rever the old general property tax
system is in vogue, there is great difficulty
in bringing all forms of taxable wealth
upon the tax book in proper amounts
and at anything like their real values.
Visible properties like land and buildings
oft'er a problem hard enough; but invisi
ble properties like stocks, bonds, notes,
mortgages and the like offer a well-nigh
impossible, problem; so difhcult that, in
the prosperous states of the North and
East, land alone bears from three-fourths
to nine-tenths of the entire tax burden.
In North Carolina the equalization of
taxes must begin among indivichial tax
payers within township lines. Here it is
a question of conscience on the part of
property owners, along with courage and
capability on the part of tax assessors
and list takers.
The next problem concerns equalization
among townships’ within county lines.
This is the sworn, solemn duty of the
County Commissioners.
And finally, the problem concerns
equalization among comities within State
lines. Along with other tax ]>roblems,
this is the business of the State Tax Com
mission.
If the wicked flourish like a green bay
tree in tlic first two stages of assessment
increases in the last stage can punish them
only by laying still heavier burdens upon
the righteous; and their burdens are
heavy enough at present.
. Raising and Lowering
Assessments
A recent Census Bureau Bulletin re
ports that real property and impro\e-
nients thereon in North Carolina were list
ed for taxation at 60 cents in the dollar
of their true value in 1912.
On this basis, 17 counties in the census
year needed to have their real estate as
sessuients lowered to something like a 60
per cent level; while 81 counties needed
to have their real assessments raised in
order to put them upon a just footing of
taxation for State support.
Between 1903 and 1913, nineteen coun
ties of the State voluntarily doubled or
more than doubled their real estate as
sessments.
The asse.ssment figures for 1915 have
not yet been given to the public. When
they are published, they will be interest
ing and eventful.
Unavoidable Injustices
Under our present tax system injustices
are unavoidable all along the line. It is
nearly impossible to operate satisfactorily
a system fundamentally bad; bad because
it weakens.the will of local tax officers and
punishes honest tax payers. Any system
of government is bad which overly tempts
human nature, said Edmund Burke. The
sooner the people of the State come to
this conclusion about our present tax sys
tem the lietter.
Injustices Amon^ the Farmers
The farmers of the United States are
probably returning for taxation a large
proportion of their properties than any
other class of people. Also, as a rule
they are paying taxes on smaller valu
ations.
But when an acre of farm laud in one
county bears a burden of State taxes 14
times lieav’ier than an acre bears in an
other county, it is time for the fanners
.to get busy.
Our present system of taxation
North Carolina punishes the conscientious
farmer beyond all rhyme and reason.
As it is now, the greatest inequalities do
not lie between corporation and country
THE HOME TOWN
The oath of citizenship sworu liy
the young inen of ancient Athens is
worth thinking about in these mod
ern times;
We will iie\er bring disgrace to
this, our city, by any act of dishon
esty or cowardice, nor ever desert our
suffering comrades in the ranks; we
\vill light for the id(»i',ls and sacred
things of the city, bothulone and with
many; we will revere and obey the
fity’s laws and do our best to incite a
like resi->e(-t and reverence in those
above us n-h() are pj-one to annul or
set them at naught; we will strive un
ceasingly to (juicken the public’s
sense of civic duty; thus, in all these
ways, we will transmit this city not
only not less, but greater, better, and
more beautiful than it was transmit
ted to us.
property, nor betw'een town lots and
farm land; but among the farmers in the
assessment of farm lands within county
lines, and among the counties of the
State.
The grossest injustices in taxation the
farmers in North Carolina suffer are the
injustices they inflict upon themselves
among themselves.
MORE THAN 1100 STUDENTS
The second week of the new session of
the University of North Carolina closed
with 1102 students registered.
ADVERTISING NORTH CARO
LINA
The^orth Carolina Club at the Uni-
vcirsity begins its year’s work with a study
and discussi_on of the subject,—
Advertising North Carolina; What
We Have to Advertise; Why We Need
to Advertise;, and Efl’ective Ways and
•Means of Advertising.
It is the subject that the State Publici
ty Bureau and the>>tnte-at-large are now
thinking about earnestly.
The thing of importance that is most
exercising the public mind is the thing
that the North Carolina Club is studying,
with the help of the men and the re
sources of the entire University.
WELL WORTH THE MONEY
The t!onference for Education in the
South and tlie Southern Educational As
sociation are no«- merged into the South
ern Conference for Education and Indus
try. The title is significant.
Write to Dr. A. P. Bourland, Execu
tive Secretary, 508 McLachlen Building,
Washington, I). C., for the bulletin on
Conference Service and note in detail the
forward move.
AVhen an annual gabfest becomes a
daily service directed by a constructive
genius,-amply equipped like Dr. Bour
land witli culture, conscience and cour
age, we can all afford to get into it and
support it^educators, school and Sunday
school officers, farmers, business people,
bankers, and industrial leaders, all afike.
No good thing in this world, not even
the church visible, can exist without fin
ancial support: and the ten dollar mem-
bersliip fee is money well investeil.
Dr. Bourland, by the '\'ay, is an Ar
kansan ; and the Conference representa
tives in North Carolina are Drs. .1. Y.
Joyner and Ciiirence Poe.
ANOTHER DECLARATION
INDEPENDENCE
OF
TEN-YEAR INCREASES IN LAND VALUES IN
NORTH CAROLINA
Based ou the IdOO and 1910 census; and the reports of the State Tax Com
mission 1904 and 191+.
W. U TINItLE, Pamlico County.
University Summer Scliool.
Rank County
Per cent
Census
Increases
Per cent
Tax Book
Increases
1.
2.
3.
4.
5.
6.
7.
7.
9.
9.
11.'
12.
13.
14.
15.
16.
17.
17.
19.
20.
21.
22.
23.
24.
25.
26.
27.
27.
29.
30.-
31.
32.
32.
34.
35.
35.
37.
37.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
Pamlico -383
Cumberland* ... .284
Robeson-* 268
Johnston 236
Columbus... 225 ....
Tyrrell .....223
Scotland 219
AVayne 219
Chowan 215
Nash 215
Beaufort ;....213
Hertford 209 ..... .
Bertie 202
Martin 199 '
Pkt 193
Edgecombe 189 ....
Sampson TM88
Giaston 188
Craven 185 ’
Harnett 183 ......
Northampton.'.... 180 ....
Gates 179
Wilson. ..: 177 ...
Richmond 175
Cleveland 174 ....
Catawlia 172 ....
Duplin. 171 ....
Stanly 171
Anson 166
Cartaret.... 163
Pasquotank 157
Lenoir 155
Union 155
Yance 154
Currituck 153 ....
Greene 153
Davidsou 148 ...
Iredell 148 ....
Brunswick 144
Forsyth 142
Yancey 141
Bladen 140 ...,.
Guilford 139
Polk 135 .•••
Buncombe 134
Onslow 132 .....•■
Washington 131
Person 130
Increases in the tax value
. ...71
66
70
....109
79
... ,102
....103
59
68
.... 101
81
70
67
. ... 67
75
88
....101
85
65
.. .153
52
77
56
96
83
73
98
....100
....'101
., .104
63
67
90
80
65
. ...89
115
84
67
115
....141
....101
114
65
73
... .145
118
......53
Per cent
Per cent
Raul
V County
Census
Tax Book
Increases
Increases
49.
Rutherford....
....126 .
68
49.
Mecklenburg
.:..126 .
70
51.
Halifax
.... 124 .
83
51.
Rowan
.... 124 .
73
53.
Warren
....122 .
76
54.
Pender
....121 .
50
55.
Franklin
....116 .
68
56.
Haywood . ..
....115
106
57.
Durham
....113 .
80
57.
AVake
113 .
64
59.
Henderson...
....Ill .
85
60.
Alexander. ..
.... 109 .
72
61.
Lincoln
,...lOS
51
62.
Yadkin
....106
69
62.
64.
Davie
65
Surry
105
88
65.
Alleghany. ..
102
54
66.
Madison
98
62
67.
67.
96
88
Stokes
96
61
67.
Granville
96
56
70.
Randolph....
94
51
71.
Alamance
93 .
49
71.
Ashe
93 .
51
73.
New Hanover
92
73
83.
Montgomery
92
72
73.
Blacon
92
79
73.
Burke
92
99
77.
Blitchell*. ..
..-r;.9i
26
78.
Jones
89
54
78.
Caldwell‘S...
89
78
80.
Jackson ....
87
49
81.
Cabarrus
83
78
82.
Graham. ...
82
29
83.
Orange
79
80
83.
Perquimans.
79
38
85.
Transylvania
......78
96
85.
Watauga-*-. ..
78
41
87.
Hyde
73
64
88.
Cherokee.,..
71
8C
89.
Camden
64
102
89.
Rockingham
64
8C
91.
Sw'ain
......57
86
91.
Caswell
57
45
93.
Clay
54
5C
94.
McDowell...
29
134
95.
Dare, decrease 8
A self-f(.«ding community is on the
high road to permanent farm prosperity
and economic independence. North Car
olina is moving forward toward it in
leaps and bounds.
Our increase in home-raised food and
feed supplies this year over last year is as
follows:
Hay and forage 100,000 tons more; oats
1,000,000 bushels more; Irish pota
toes 1,300,000 bushels more; sweet pota
toes 1,400,000 bushels more; corn 2,000,-
000 bushels more; and wheat 4,000,000
bushels more. These figures are from the
last Federal Crop Report.
For the first time since the war we
have raised enough hay, forage, and
roughage to feed our farm animals. In
wheat, hay and forage production, we
are at last independent of western mar
kets.
AVhen we can road our titles clear in
corn^ oats, beef, pork, and mutton pro
duction, the farm wealth of the State will
quickly be doubled and quadrupled.
of farm
lands in Cumberland, Robeson, Mitchell,
AA^atauga, and Caldwell are smaller than
they would otherwise be because they lost
territory in the formation of new counties
in 1911.
TWO
COUNTRY CHURCH.
HOMES
Mr. Herbert Peele, editor of the Ad
vance, calls attention to two country
churches in the Albemarle section with
resident’ ministers, settled in church
homes alongside their churches—Bul
lard’s Bridge Baptist Church in Chowan
county and Sawyer’s Creek Baptist
Church.
The University News I^etter will cele
brate such country churches just as fast
as we can learn of them.
Dr. P. P. Claxton believes that coun
try teacherages are critically necessary to
the solution of the country school prob
lem. AVe believe that country preacher-
ages are just as necessary to a solution of
the country church problem.
John Keble at Hursley, George Herbert
at Bemerton, John Fletcher at Madeley,
Richard Baxter at Kidderminster, Ten
nyson’s father at Somersby, and Charles
Kingsley at Eversley, were all country
preachers settled in country church
homes.
And what a wonderful chapter they
wrote in the spiritual history of England.
Five counties do not appear in the above
list: Avery, Hoke, Chatham, Moore
and Lee; the first tw'o because they were
not in existence during the last census
[)eriod; and the last three because of the
changes-in county lines in 1908.
HOME-FILLED BREAD
BASKETS
During the last seven months of the
first year of the war in Europe we shipped
abroad 1626,000,000 worth of breadstuflfs.
The increase over a similar period in 1914
was nearly $400,000,000. The increase is
due to the high prices offered.
In order to feed our own people we
were forced to import food supplies
amounting to ^312,000,000 during these
seven months.
Pantry supplies moved over long dis
tances and laandled by a swarming multi
tude of middle men sell for prices that
stagger the poor and the middle class
well-to-do people in America.
It is a wise community that fills its
bread basket at home from gardens, or
chards, and farms.
WHAT COOPERATION WILL
DO
During the j^ar 1916, a medical ex
pert from the U. S. Federal Health Ser
vice will be stationed in Catawba county
for work with the mothers, the club wom
en, and the betterment associations.
He will be lecturing, t,eaching, visiting,
and advising the homes of the county the
whole year through about the intestinal
disorders that scourge little children, es
pecially during the fly-infested months.
His sendees were secured by the com
bined efforts of the County Health Offi
cer, the County Medical Society, and the
State Health Board. ■ ^
THE UNEDUCATED MAN
Just as a man may be illiterate without
being ignorant, so a man may have a
large acquaintance with books without
being educated.
After all, who is and who is not really
educated?
Was not Professor AVilliam James right
in his characterization of the man who is
uneducated?
Said he. An uneducated person is one
who is nonplussed by all but the most
habitual situations.—Biblical Recorder.