The news in this publi
cation is released ^or the
press on receipt.
THE UNIVERSITY OF NORTH CAROLINA
NEWS LETTER
Published Weekly by the
University of North Caro
lina for the University Ex
tension Division.
SEPTEMBER 8, 1926
CHAPEL HILL, N C.
THE UNIVERSITY OF NORTH CAROLINA PRESS
VOL. XII, NO. 43
Editorial lloardj
C. Branson. S. H. Hobbs. Jr.. L. R, Wilson. E. W. Knigrh^ D. D. Carroll. J. B. BulUtt. H. W. Odum.
Entered as second-class matter November 14. 1914. at the Postoffice at Chapel Hill. N. C.. under the act of August 24. 1911
TAX WEALTH AND TAX RATES
OUa TAXABLE WEALTH
• On a per inhabitant baiiis Forsyth is
the richest county in the state, on the
tax books. The’ table which appears
elesewhere ranks the counties accord
ing to woa-lth listed for taxation per
inhabitant for the tax-year 1924, and
is based on the 1926 reportvof the State
Commissioner of Revenue, recently off
the press. Forsyth leads in aggregate
wealth listed for taxation; and in
wealth listed per inhabitant. She al'^o
has the lowest aggregate county tax
rate in the state. Durham and Guilford
follow hard on the heels of Forsyth in
taxable vi'ealth per inhabitant.
Wilkes again proves to be.the poor
est county in the state on a per in
habitant basis. , on the tax books.
Wilkes lists upon an average only $465
of wealth per inhabitant, or less than
against property. However, the varia
tion in the county rate alone is 'worthy
of note. And it may be said that the
county rate follows no rule. Generally
the rate is low to medium in wealthy
counties, and high in very’ poor coun
ties. But there*' are many exceptions
to any rhle that can be fqj’mulated.
The rate depends on tl^ wealth, and
the willingness of the people to spend
on improvements. A rich county spend
ing liberally will have a high rate. A
rich county without much county pro
gram will have a low rate. A poor
county muse have relatively a high
rate, no matter wh'at its program,
while a poor county that attempts to
set the pace, or even to hold its own in
schools, roads, etc., finds itself strug
gling under a heavy.^tax burden.
AN INSTINCTIVE NEED
A man’s work should mean more
to him than a mere means of liveli
hood. He should draw from it
happiness, contentment, peace of
mind. This he can do only if he looks
upon his work as contributing some
thing worth while to the lives of his
fellow-men. ^For men are so built
that the consciousness of rendering
service is an instinctive need of their
being. Those who have not. this
consciousness are certain to be un
happy, whether they do not work
at all or work up to the limit of
their-powers, and whether the mone
tary return from their work is small
or great.—The Uplift.
churches or the University “Y”
headquarters.
Large Bible Study Groups
An amazingly large number of Univer-
The county rate for school purposes
finp fourth the average fw ¥orsstb. i only, ranged in 1S24 from 27 cents in j gity students have already been engaged
It is hard to believe that Wilkes is i one county to $1.62 in another county, | regularly in studying the Bible under
noorer than Dare Macon, Clay and oth-I according to the Commissioner’s report, the auspices of the University Y. M
er counties that might be mentioned, ! The school rate alone in several conn-
but the tax books show her to tank i ^esjs higber^thanjte aggregate rate
last in the state in wealth.
The state average of wealth listed
for taxation in 1924 was $1,010 per im
every family. One county in the state I a bad road is too great an expense to
has enough ears to give its entire popu- tolerate that I have hopes that our
la'tion a ride at one time, with a sufh- j state will also see that reckless and
cient number over to do the same thing | lawless driving is also too expensive,
for the people of any one of the smaller ' A highway police for North Carolina
counties. No wonder that the Univer-i will be not only a great step forward
sity of North Carolina News Letter sees ! in making our highways safe, but it
the rapid approach of the day when ! will next to the good roads themselves
walking in the Old North State is no; be the greatest money saver of any
longer a means of changing one’s geo-1 new thing recently established, for
graphical position, but only a sport in- ■ state police will cut down by hundreds
dulged in by professional walking clubs, of thousands of dollars the present
The saturation point for automobiles has great outlay for funeral bills, hospital
had to be revised upward continually. ; bills, and repair bills, a thing few have
Once it would have been thought to be j thought about. .Automobile accidents
a car for every family. But there are i form one of the big costs of automo
no w 20,000,000 automobiles in this coun-; bile operation. A good state police sys-
try, which is just about one to every
family, and they are being turned out
faster than ever. How long is it since
a person would have been regarded with
a mixture of pity and contempt if he
had hazarded the guess that some day
there would be more automobiles in the
United States than telephones? That
incredible condition has come to pass. —
N. Y. Evening Post.
habitant, and only 24 counties ranked
above that amount.
Some Contrasts
The table will prove most interesting
to one who stops a moment to com
pare the rank of various counties. As
a rule the urban counties rank up
toward the top. These are followed by
some coastal plains cash-crop counties,
several of the less urban piedmont
counties, and a sprinkling of counties
that appear out of their proper order.
The counties that rank toward the end
of the table-are generally mountain and
tidewater counties, along with a few
counties that appear to be slightly out
of place. '
The’rank of McDowell county among
the wealthy group of counties is rather
interesting. McDowell is not gener
ally thought of as a wealthy county.
But she ranks ahead of Iredell, Cabar
rus, Wake, and many other counties
that are generally conceded to ^be
richer than she. Richmond county
ranks well up in the table. Montgomery
rankingclo.se after Wayne and Pitt, is
also interesting.
Johnston, tlie leading agricultural
county of the state, with feW negroes,
ranks forty-first on the tax books, be
low Davie, Lincoln, Stanly, and other
counties not generally considered
wealthier than Johnston. Swain and
Madison appear to be about as wealthy
as Jonnston, on the tax books. And
Edgecombe, another of the fifty leading !
crop counties of the United States, | SCHOOL OF RELIGION
ranks forty-eighth, below Tyrrell, Per-1 President Chase holds that it is the
son, Madison, Swain and others that ^ educational institutions,
might be mentioned. Edgecombe dpes whether denominational or state-sup-
not heal Jackson ipuch, on a per in- ported, to teach their students the
C. A. The attendance at weeky Bible-
study groups conducted in the different
dormitories and fraternity houses proves
that University students are keenly
interested in the Bible. Figures for
the fail quarter were announced at a
banquet at the Carolina Inn, given by
the University “Y”-honoring the group
with best record in attendance. The
Y^ M. C. A. sponsored the plan, but
attendance was purely voluntary,
Bible-study courses, and that the aver
age' attendance at each meeting was
450, indicating that those enrolled took |
the matter seriously and were faithful [
in attendance. Meetings were held by
in many other counties.
The tax rate for county government
purposes only, ranges from 8 cents in
Graven to one dollar in Madison. The
rate depends upon the wealth and the
interest of the county in county
government activities.
The county-wide special rate varies
from nothing reported by a few coun
ties to $1.01 in Olay county. The
special rates are for road bonds, bridges,
courthouses, jail, hospitals, health, and
so on. j
Rate and Burden !
It should be borne in mind thatj
the fact that a county has a high j
tax rate does not necessarily mean j different groups which met weekly
that the tax burden is excessive, for j different dormitories and frater-
the property may be listed at a low | houses with student members lead-
percent of its true value. A county l discussions,
may have a moderate tax rate and yet j
have as heavy a tax burden as other
counties with high rates. The tax bur
den is the result of two factors, (1) the
percent the tax value is of the true
value of the property, and (2) the tax
rate. There is not much uniformity in
listing property, so it is impossible to
know Whether the tax burden is really
heavy or light. The rate may be an
indication of the burden. «On the other
hand it may be misleading. It depends
on local conditions.
Which reminds us again that there
is no reason whatsoever why all prop
erty in North Carolina should not be
listed at its true value, or at'some uni
form. percent of its true value.
FOR SAFER HIGHWAYS
Our roads are better located and better
engineered than I have seen in any of the
states from Carolina to Canada, and in
that pespect I believe that we lead the
world. But Pennsylvania and New
York set us an example in safety,
brought about by good laws, rigidly en-
I forced by capable police,' which we can
! follow to great benefit. A Pennyslvania
man tells me that it is cheaper to hire
tern will cut that coat by hundreds of
thousands of dollars, besides saving
many lives and thousands of serious
injuries.
I am confident we have the best sys
tem of roads in the Union. But I fear
we have one of the worst systems of
operating them. And after seeing the
methods followed in Pennsylvania and
New York, 1 can imagine no reason
why in our state we should tolerate our
I present inefficient, murderous system
any longer. The next legislature ought
to provide a really efficient state police,
one that will enforce good road laws,
stop‘the slaughter on the roads and
the destruction of cars, and make travel
more of a pleasure and less of a danger
and a dread.—The Pilot.
The records revealed that a total of
601, or approximately one^fourth nf the and a New York man says police are
student body, were enrolled for the -
! police than to pay hospital and funeral
also cheaper than automobile repair bills.
North Carolina is so keen in seeing that
WORK AND LIVE
We are in the great age of transition
from the drudgery of life to the enjoy-
m,ent of life. The idea is rather general
that the chief curse of life is to work
for a living. Thinking men know that
work is the salvation of the race,
morally, physically, socially. Work does
more than get us'our living: it gets us
our life. —Henry Ford.
IT WORKS THAT WAY
Crime has decreased one-half ii^ the
Croatan Indian community in Robe
son county since the state began to
furnish good schools for the education
of these wards of North Carolina,
W. A. Young, formerly of this county,
who has been conducting a summer nor
mal school at Pembroke, was informed
by some of the peoiile of that section.
Much is made of it when a person of
intelligent education commits a griev
ous crime, as sometimes happens, but
this does not change the fact that
ignorance and crime are companions.
The best educated counties have the
least crime and have the best enforce
ment oUIaws.
But one does not have to go as far,
ajvay as the Croatan settlement of
Robeson county to find convincing proof
of the salutary effect of public educa
tion. There are communitfes in this
county that furnish striking examples
habitant basis on the tax bboks. Is Christian method of living. He is deeply
Mitchell county actually richer than ^ interested in any step that may lead to ^
Union and Nash? It appears thus on , perfection in the performance , in this regard; and it is not necessary
the tax books. These are merely a few ! ,his duty. In fact, he recently ap- j to point any of them out for Mr. Young,
attract the eye in
TAXABLE WEALTH AND TAX RATES. 1924
' In the following table the counties are ranked according to the amount of
wealth listed for . taxation per inhabitant for the tax year 1924. The parallel
column shows the aggregate county tax rate per $100 of listed property.
The table is based on the 1925 report of the State Comfnissioner of Revenue,
just off the press.
Forsyth has the largest amount of property listed for taxation per inhabi
tant, $1,899, and the lowest tax rate, 65 cents. Wilkes ranks last in wealth listed
for 'taxation per inhabitant, while Clay, which ranks 97th in listed wealth, has
the highest tax rate, $2.26.
State total wealth listed for taxation $2,711,783,919 or $1,010 per inhabi-
S. U. Hobbs, Jr.
Department of Rural Social-Economics, University of North Carolina
Taxable
wealth
of the cases that
glancing over the^tabie.
The low rank of many of the great
cash-crop counties, generally considered
fairly wealthy, is largely explained by
two factors,, namely the largg negro
population ratios, and the excessive
larm tenancy rates. In Edgecombe,
for instance, 83.6 percent of the farm
ers are tenants, and the negro popu
lation ratio is very high. The tax bur
den on farm property is borne by the
relatively few farm owners, and it
falls heavily' on them. The same is
largely true of the rest of the coastal
plains counties. The tax falls largely
on land, and the land is owned by a
rather small percent of the people.
The poorer counties in which the bulk
of the people are white farm and home
owners olten rank abov^ the richer
agricultural counties, or counties
generally conceaed to be wealthier.
Large farm properties are not likely to
be listed at as near their true values as
small farms owned by their operators.
Tax Rates
The aggregate county tax rate varies
all the way from fifty-five cents in
Forsyth to $2.26 in Clay. This refers
to the count5^-wide rate paid by every
pecse.n listing property. In addition
there »i'e speciei taxes for additional
school faeiJities, drainage districts and
so on, paid by local districts, townships,
etc. 'Bhe inoorpor-ated places have
their additional city taxes. The county
tax is often not half the rate assessed
proved a step that most state-supported : who is well acquainted with the advances
institutions have avoided .^ecaus’e of ! made here in the past scores of years,
the great delicacy of the situation in- j jj^rth Carolina lias always had a bad
volved in the old question of separation | erime record. But that tecord is get-
of church and state. Reference is to j better and will continue to get
the establishment in Chapel Hill of a j better as our people become an educated
to University students. '
The purpose of the school, the charter
for which was recently granted, will be
to provide non-denominational religious
instruction in the Bible for University : uur progress ...
students desiring the course. The plan [ been remarkable.
we are but about twenty-five years on
our way of real progress in the univer
sal diffusion of at least a good ele
mentary learning in North Carolina.
But
-and
Rev Mims Thornburgh Workman, of!—from right down at the bottom-
Littie Rock, Ark., pastor of the Pulaski | that it will take a generation or so yei
Heights Methodist Church in Little ■ before the best results are obtained,
Rock-a man of high attainments ini We might equip ourselves for ^educat-
scholarship and religion—has accepted j ing the peo] '
the headship. The University will be I the process
asked to give credit for courses properly j much slower one.
completed. j a gradual process.
The school will be under the control' crime is gradual,
of a board of directors composed of the great weapon
of education itself is
But the
the local churches, two representatives ! —Lexington Dispatch,
from the University Y. M. C. A., and!
two representatives from any other j OUR MOTOR CARS
religious body represented in Chapel j ...
HTII that may elect to participate. The ; Is there any limit to the nui
pastors of the local churches and the ; automobiles the country can i
Lcretaryof the University Y. M. C. A. ’ More striking than pictures of t
will be ex-officio members of the board. | less procession on Fifth avenue are fig
The board will be responsible for the ures from an agricultural
salary of the head of the school, all! North Carolina. Ten years ago
expenses of which are to be apportioned ; “mmonweaRh had one motor rar for
Rank County
Tax rate
listed
per iphab.
Rank
Forsyth
... $.66....
$1,899
51
2
Durham
... —....
1,868
61
3
Guilford
... .80....
1,839
63
4
Mecklenburg .
... 1.10....
1,718
54
6
Buncombe
... .80....
1,713 i
65
6
Gaston
... LOO....
1,677
66
7
New Hanover
... 1.20....
1,274 1
67
8
Scotland
... 1.13....
1,199
68
9
Rowan
... .92....
1,198
59
10
Richmond
... 1.40...
1,183
60
11
Wilson
... 1.32...
1,176
61
12
McDowell
... 1.13..,.
1,172
62
13
Iredell.-'-
... ~ ...
1.156
63
14
Wake
... .85...
1,126
64
16
Transylvania
... ~...
1,122
65
16
Vance
... 1.29...
1,103
66
17
Cabarrus
... .95...
1,087
67
18
Catawba
... .81...
1,086
68
19
Moore
... 1.10...
],064
69
20
Pitt
.. 1.00...
1,060
70
20
Cleveland
... .75...
........ 1,060
71
22
Pasquotank...
... 1.11...
1,066
72
23
Wayne
. . 1.00...
1,043
73
24
Alamance
.... 1.37...
1,017
74
26
Stanly
.... LOO...
1,002
76
26
Montgomery..
.... 1.48...
998
76
27
Chowan
.... 1.12...
985
76
28
Rutherford....
96...
981,
78
29
Henderson....
.... 1.50...
973
79
30
Craven
.... 1.26...
970
80
31
Lincoln
.... 1.50...
967
81
32
Orange
.... 1.10...
941
82
33
Davie
.... 1.33...
936
83
34
Beaufort
.... 1.66...
932
84
36
Lee
.... LOO...
931
85
36
Caldwell
.... L18...
919
86
36
Davidson
.... 1.16...
919
87
36
Rockingham.
.... 1.43...
919
88
39
Lenoir
.... 1.42...
909
89
40
Halifax
.... 1.36...
908
90
41
Johnston
96..
889
91
42
Hoke
.... 1.666.
884
91
: 43
878
93
! 44
Madison
.... 1.65,.
873
94
46
Alleghany ....
65..
862
95
Ue
Person
1.10..
86C
96
, 47
Tyrrell
.... 1.19..
838
97
1 48
Edgecombe..
783
831
98
J48
Cumberland .
82(
99
Jackson
.... L40.,
817
100
Taxable
wealth
Tax rate listed
per inhab.
Haywood $1.36...
Surry..s 1.10...
Duplin 1.175..
Harnett 1.00...
Greene 1.61...
Granville 1.37...
Carteret 1.45...
Robeson
Martin 1.20...
Anson 1.07 ..
Mitchell 1.26...
Washington 1:43...
Nash 1.1' .
Fender 1.26...
Chatham 1,22...
Currituck 1.77...
$811
811
810
797
789.
781
771
759
757
754
751
749
745
740
730
Perquimans 1.60 721
Hyde 1.02
Gates 93
Burke 1.06
Polk -1.675
Jones 1.15
Bladen 1 30
Hertford 1.35...;..
Pamlico 1.77.,^...
Camden 1.36
Union 1.34
Columbus 1.43
Alexander 1.53
Randolph 1.00
Nocthampton.. 1.10
Bertie 1.35
Warren 1.60
Watauga 1.35
Stokes 1.67
Sampson 1.20
Brunswick 1.27
Ashe 1.43
Cherokee 1.20
Yadkin 1.30
Graham 1.40
Onslow 1.29
Caswell 1.75
Franklin 1.11
Avery 1.70. ...
Yancey —
Clay 2.26
Dare 1.75
'Maoon —
Wi’rices 1.58....
713
712
703
702
701
694
691
688
685
685
670
660
668
652
661
646
621
610
607
588
665
559 ‘
561
560
550
547
538
624
511
487
473
469
466
among the groups represented. The ! every 140 inhabitants. Today it has one
school, will probably use one of the local j for-every seven
'1923
Tax rate not reported for Durham,
motor car for almost | Robeson, Yancey, and Macomcounties.
Iredell, Transylvania, C«ml»»rlani,