The news in this publi
cation is released for 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.
M.4Y 18, 1927
CHAPEL HILL, N. C.
THE UNIVERSITY OE NORTH CAROLINA PRESS
VOL. XIII, No. 27
Editorial Boards E. C. Branson. S. H. Hobbs, Jr.. L. R. Wiison. E. W. Knight. D. D. Carroll, J. B. Bullitt. 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. 1912.
CENSUS VESSUSTAX VALUES
The table which appears elsewhere is
a specimen study designed to throw
some light on our policy, or lack of
policy, in listing properties for taxa
tion. The table presents in parallel
columns the average value of horses as
reported by the 1925 census of agricul
tare and as reported by the 1926 tax
books.
In Brun.swick county the tax value of
horses is nearly ninety-four dollars, on
an average, or about six dollars above
the average census value of horses in
Brunswick. In Polk county the aver
age horse is taxed at about thirty-five
dollars, or one-half the average value
of Polk county horses as reported by
the Census Bureau.
Tnere are only three counties in the
state whose horses upon an average
are listed for taxation above the aver
age value reported by the Census Bu
reau for those counties. In a large
number of counties the tax value is
from one-half to two-thirds of the
census value.
It will be noticed in glancing at the
table that the census value of liorses in
the diffei'ent counties is fairly uniform,
while the tax value is anything but
uniform. One mountain county will
have horses listed at a high figure and
another at a low figure. One urban
county will have them listed at a high
average value, while another urban
county allows them to be listed for
taxation at a low value. Two coastal
plains counties will lie next to each
other physically, but they will be widely
separated in the accompanying table.
All that one can say is that there is no
uniformity among the counties in list
ing for taxation property as nearly
uui^rm_Ju true value upon an avei'age
as horses. And this is true of every
other form of property that goes on
the tax books.
Tables comparing the census value
with the tax value of other forms of
livestock show the same situation to
exist. For instance cattle are listed at
an average of nearly six times as much
in one county as in another. In only
one county are cattle listed for taxation
at a figure higher than the Census
figure. In a large number of counties
cattle are listed at ridiculously low
value.s, averaging from seven to fifteen
dollars in twenty counties.
Vary m Same County
A most interesting point is the lack
of uniformity in proportionate values
put on the different forms of livestock
in the same county. For instance
Brunswick county assesses horses at a
higher average value than any other
county, but she ranks next to last in
the average tax value of cattle.
It would be most valuable to be able
to compare the tax values of real
estate with its true value in city and
country areas, but even approximate
data for such a comparison are not
available. It is safe to say that there
would appear the same lack of uni
formity as found in the true and the
taxed values of personal property for
which data are available.
Need Uniform Listing
We can think of no single excuse
for the indiscriminate way in which the
various forms of property are listed
for taxation by the various counties.
That property ought to be listed uni
formly ihe state over is clear to every-
(-ne. That there is no semblance of
uniformity'in listing property of any
sort is equally clear. Why we permit
the existing conditions to continue to
exist is hard to understand.
We sympathize with any commission
that attempts to pass judgment on the
percent of property that is listed for
taxation in the different counties of
the state. The problem is immensely
complicated by the fact that in a given
county the different forms of real and
personal property are listed at varying
percents of their true value. It is not
humanly possible to do more than ap-
THE LAWYER’S PLACE
At the last meeting of the North
Carolina Club Frank C. Upchurch, a
senior in the law school, read a paper
on “The Lawyer’s Place in a Derao-
■ cratic State.”
; After emphasizing the need for
' trained leadership and an educated
citizenship if democracy is to be per
petuated, Mr. Upchurch declared that
there is probably no profession today
that can wield as much influence as
the lawyers. We are represented
largely by the lawyers in congress and
in our state legislatures. They hold
many of the most important executive
positions. Yet oftentimes lawyers who
hold responsible positions in the public
serviee display a profound lack of
social vision. Along with his legal
training a lawyer should acquire a
liberal education in the social sciences.
The very nature of a lawyer’s train
ing and knowledge makes it his duty to
render political service. He is under
a peculiar obligation to volunteer his
services in times of political crises and
to be ready at any moment to contrib
ute everything within bis power to
the improvement of the laws and of the
processes of justice.
The lawyer owes also a duty to the
court. It is his duty to the court to
aid in ascertaining the truth, and in
securing equal and exact justice. Too
often the ambition of the lawyer is
solely to win his case, even though it
represents a gross miscarriage of jus
tice. We admire the type of lawyer
who will turn his back on money and
fight for the things which he believes
to be just and honest. The public looks
to the lawyer as a defender of justice,
and it is a breach of trust when law
yers use their profession solely as a
means to fill their own pockets. The
shyster lawyer is condemned as one
who darkens the profession and on
that account injures the honest law
yers. We also condemn the lawyer
who puts property rights ahead of hu
man rights.
As a Citizen
Mr. Upchurch said that he thought
the lawyers should be more active in
their community life than any other
class of citizens. They come in con
tact with the public and are in a posi
tion to mold public opinion. They can
exert a beneficial influence on the
thought and character of their com
munity. They should assume ■■'respon
sibility and accept positions of leader
ship when called upon to do so.
The speaker also criticised the legal
profession for following precedent so
slavishly. No other profession fol-
COMMUNITY LOYALTY
We will never bring disgrace to
this, our City, by any act of dis
honesty or cowardice, nor ever
desert our suffering comrades in the
ranks. We will fight for the ideals
and sacred things of "the City, both
alone and with many; we will revere
and obey the City’s laws, and do our
best to incite a like respect and rev
erence in those above us who are
prone to annul or set them at
naught; we will strive unceasingly
to quicken the public’s sense of civic
duty. Thus in all these things we
will transmit this City not only not
less, but greater, better and more
beautiful than it was transmitted to
us.—Oath of the Athenian Youth.
THE PITTSBURG PLAN
The recent General Assembly pro
vided for the appointment of a commis
sion to study the matter of taxation for
the purpose of seeing what improve
ments if any can be made in it. The.
ablest men in the state, or out of it,
ought to be secured if possible for this
work. The recommendations which
they will make, presumably, will be
the fruit of diligent investigation and
should be of great value to the com
monwealth.
In Pennsylvania practically all muni
cipal revenue is derived from taxes on
real estate which is assessed in separate
items for land and buildings at sixty
percent and eighty percent of value.
The rate of taxation in cities of the
second class like Pittsburg and Scran
ton, is lower on buildings than it is on
land, m fact about half. As a result
of this discrimination it is claimed that
building has been stimulated very
greatly in Pittsburg. It dues not pay
to keep vacant land when the tax rate
on it is high. People who own such
property—either build or sell. Lamb
.speculation is discouraged and when a
man buys a lot he builas a house on it.
Large manufacturers in Pitlsourg like
the plan of taxation there and feel
justified in making expenaitures for
enlarging their plants. The building
and loan and real estate people ap
prove of the plan and in fact it seems
to be giving general satisfaction. Pitts
burg is one of the greatest industrial
cities in the world and any plan of tax
ation that gives satisfaction there is
worthy of study. Maybe our State Tax
Commission will look into it.—The
Beaufort News.
THE PiNEY WOODS
“When the forests go, the waters go,
fish and game go, crops go, herds and
flocks go, fertility departs. Then the
age-old phantoms appear, stealthily
one after another—flood, drought, fire,
famine, pestilence,”—Robert Cham
bers.
This is the ultimate picture which we
may never live to see in the South but
its enforcement.
NEW YORK PLANTS TREES
The Forest Worker, published by the
Forest Service of the United States
Department of Agriculture, has the
following statement about New York’s
activities in forest planting. The item
was printed in the January issue:
The final score for forest planting in
New York State for 1926 shows the out
put of the state nurseries as 20,481,112
trees. This exceeds the combined pro
duction of 1924 and 1926. There was a
remarkable increase in school forests,
schools ordering more than twice as
many trees as in the preceding three-
1.1 year period. The number of municipal
proximate justice in distributing the ! forests in the State grew
three and a quarter million dollar j year from 163 to 217 and mumcipalit es
equalizing fund provided by the recent! received 2,482,900 of the
legislature. And it never will be pos-1 uted by the State. The State itself
sible to distribute this increasingly j planted 6,068,950 trees.
large fund equably until the state j “Orders for young tree to be planted
provides a plan that will insure the in the spring of 1927 which had been
listing of all forms of property the ' received by the conservation commis-
state over at a uniform percent of their | sion of New York up to November 17
true value. —S. H. H., Jr. j totaled 6,500,000.’
a net return of more than $100 per acre,
leaving a stand 20 feet apart for fur
ther growth. This growth cost rothing
but the use of the land which was
grazed in the meantime. Figures are
available which show that cut-ovor
lands may be made to produce, in 60
years, twice the average number of
board feet per acre that was in the
virgin forest. Returns from thinnings
and turpentining will come in 16 to 20
years, at which time the timbered land
will have a sal5 value or it may be held
as a heritage more valuable than life
insurance. Large, holdings may be so
handled as to produce a perpetual cut
for timber or paper.
Reforestation is of interest to timber
owners, farmers and business men
alike. The taxable value of a second
growth would reduce taxes for all.—
U. S. Dept, of Agriculture.
NEW LAW BOON
To Vermont goes the distinction of
being the first New England state to
pass legislation which provides for uni
form marketing of products raised by
agriculturists.
Under the terms of the legislation
the commissioner of agriculture is au
thorized to establish grades and stan-'
dards of farm products, the idea being j
that by cooperation between the states |
such standards as are established shall
be uniform throughout New England.
The legislation was proposed by the i
New England Council, and approved by i
the New England Farm Marketing Con- :
ference, and endorsed by the commis
sioners of agriculture of all six New
England states and the governors of
I those states.
I Praised by Jardine
I Such a pragram for New England
' farm marketing was praised by U. S.
Secretary of Agriculture Jardine.
E. H. Jones, commissioner of agri
culture in Vermont, in commenting
on the legislation said. “New England
agricultural economists unanimously
agree that the emphasis which has
been laid upon increased production of
agricultural products should now be
superseded by an organized effort to
place these products upon the market
more efficiently. To this end, a plan
was promulgated by the New England
Council for the enactment by the
several New England legislatures of a
uniform bill for establishing grades and
standards on farm products under which
they may be marketed in an approved
manner.
“The Vermont legislature recognized
this opportunity to advance its agri
cultural interests.
Plan is Practicable
“The plan is both essential and practi
cable. It provides a method under
which the farmer may offer his prod
ucts to the buyer under a state guar
anty that the contents of the package
will be found as represented and is,
therefore, a service to producer and
consumer alike.’’—Daily Southerner.
CENSUS VERSUS TAX VALUE OF HORSES
In North Carolina in 3925
The following table shows in parallel columns the average value of horses on
farms as reported by the Census Bureau and of all horses as listed for taxation,
both for the same year, 1925. The counties are ranked according to the average
value of horses as listed for taxation. The parallel column gives the average
value of horses as reported by the Census Bureau,
In Brunswick county the average horse is listed for taxation-at $93.72; in
Polk at $35.42. The counties range between these two extremes. In only
three counties are horses listed for taxation above the conservative census
values.
Similar tables could be made for other forms of livestock. This is a
specimen table to show lack of uniformity in listing for taxation things as
nearly uniform in value as horses.
F. C. Upchurch, Wake County
Department of Rural Social-Economics, University of North Carolina.
lows old forms and customs as does the : China, India and some of the
law. Oftentimes adherence to a prece- densely populated countries have
dent means the defeat of justice. |
Many cases could be decided on the j ^j-jere the axe, saw and skidder
basis of equity more easily and more i ljj.gg
justly than in accordance with prece-; balance of nature is too
j badly disturbed to recover of her own
In conclusion Mr. Upchurch urged accord. The shade and tne leaf mold
greater respect for law and more co- j which holds the water are destroyed
operation on the part of the citizens in ; ^^nd the soil alternately washes and
bakes. Live-stock and crops suffer
from the lack of natural soil waters.
Winds sweep unhindered into violent
storms and aid water in eroding the
soil. The song and game birds disap
pear and crop-damaging insects in
crease. Gullies form, the streams fill
up and the area becomes a non-pro-
.ductivewvaste. j
The farmers of the South grow one i
crop for which buyers will pay a good
price in the field, harvest the crop .and
haul it to the railroad, and this crop is
pine timber. No other agricultural
crop has ever seen .such an eager mar
ket. Crop production in this country is i
keeping ahead of the demand and we ;
have periodic over-production of all the i
major crops except timber. The nation ,
is using its timber four times faster j
than it is growing and the i^outh will,
not be producing its own timber needs
in ten years according to reliable esti
mates. The farmer is one of the
heaviest users of timber. Most farms
have rough idle, land that should be
growing pine timber.
From a 45-year-old stand of longleaf
pine this station has sold stumpage for
Rank County
Census
value
Tax
value
Rank County
Census
value
Tax
value
1 Brunswick
per horse
..$87.50
per horse
...$93.72
61 Person
per horse
.. 82.79
per hors
... 61.03
2 Halifax
.. 94.73
... 82.61
52 Hertford
.. 93.99
... 60.69
3 Beaufort
.. 89.84 ....
... 82.42
63 Vance
.. 82.72
... 60.63
4 Pamlico
.. 89.84
... 78.96
54 Yancey
.. 70.32
... 60.13
6 Carteret
... 88.15
... 78.96
65 Yadkin
.. 72.79
... 69.97
6 Onslow
.. 87.96
... 78.84
66 Cumberland ...
. 87.63
... 69.89
7 Wilson
.. 88.31
... 78.39
67 Chowan
.. 94.46
... 69.88
8 Bladen
.. 87.42
... 74 65
68 Stanly
.. 84.89
... 69.87
9 Swain
.. 70.49
... 72.25
69 Stokes
.. 82.63
... 69.78
10 Hoke
.. 87.71
... 71.60
60 New Hanover
.. 88.00
.. 69.46
11 Greene
.. 89.79 ....
... 71.32
61 Lincoln
.. 84.47
... 69.23
12 Alleghany
.. 70.73
... 70.79
62 Lenoir
.. 89.87
... 69.01
13 Transylvania
.. 70.77
... 70.73
63 Orange
.. 82.79 ....
... 68,28
14 Craven
.. 89.34
... 70.11
64 Gaston
. 84.83
... 68.14
IB Jones
.. 89.88
... 69.72
55 Mecklenburg .
. 8L01
... 57.88
16 Northampton
.. 94.78
... 69.71
66 Montgomery,.
,. 82.36
... 57.74
17 Warren
.. 82.80
... 69.68
67 Perquimans....
. 94.67
... 67.42
18 Hyde
.. 89.26
... 69.69
68 Surry
. 72.95
... 67.27
19 Jackson
.. 70.10
... 69.36
69 Union
.. 84.55
... 57.12
20 Columbus
.. 87.15
... 68.30
70 Camden
.. 94.67
... 66.09
21 Moore...’
.. 84.76
... 68.16
71 McDowell
.. 70.81
... 66.03
22 Anson
.. 84.67
... 67.96
72 Pender
. 87.80
.. 55.91
23 Wavne
.. 89.62
... 67.85
73 Guilford
.. 82.61
24 Granville
.. 82.79
... 67.74
74 Cabarrus
.. 84.34
26 Lee
., 80.86
... 67.44
75 Iredell
. 80.44
... 64.31
26 Wake
.. 80.69
... 67.36
76 Currituck
. 94.81
... 54,16
27 Avery
.. 71-84
.. 66.86
77 Paeiiuotank....
. 93.93
... 53.83
28 Robeson
.. 87.76
... 66.07
78 Ashe
. 71.10
... 63.52
29 Martin
. 94.40
.. 65.95
79 Tyrrell
. 84.72
... 62.77
30 Pitt
.. 89.81
.. 65.73
80 Macon
.. 70.61
... 62,61
31 Chatham
, 80.67
.. 66.63
81 Rowanj
. 80.69
... 62.12
32 Nash
. 94.68
. 66.52
82 Cherokee
. 67.19
... 51.83
33 Durham
.. 82.89
.. 65.33
83 Gates
. 94.04
... 61.69
34 Johnston
. 89.71
.. 65.07
84 Rutherford ....
. 70.75
... 61.32
36 Caldwell
.. 72.63
.. 64.95
86 Henderson
. 70.86
... 61.26
36 Mitchell
.. 70.12
.. 64.24
86 Randolph
. 80.86
... 50.14
37 Caswell
. 82.89
.. 63.68
87 Buncombe
. 70.31
... 49.41
38 Davie
.. 80.39
.. 63.39
88 Catawba
. 80.64
... 49.17
39 Gr.anville
. 82.79
.. 63.34
89 Clay
. 70.68
... 43.29
40 Washington
94.87
.. 63.12
90 Wilkes
. 72.33
... 48.26
41 Franklin
, 82.66
.. 63.08
91 Alamance
. 82.76
... 48.00
42 Sampson
. 87.84
.. 62.95
92 Madison
. 69.80
... 47.84
43 Richmond
.. 84.84
.. 62.78
93 Haywood
. 69.60
... 45.91
44 Bertie
. 98.02
.. 62.68
94* Alexander
. 80.70
.. 45.46
45 Watauga
. 71.64
.. 62.42
96 Davidson
. 80.83
... 44.36
46 Harnett
.. 87.60
.. 62.38
96 Burke
. 70.78
.. 44.07
47 Forsyth
.. 82.89
.. 62.23
97 Rockingham...
. 82.76
.. 42 68
48 Duplin
.. 87.88
.. 62.22
98 Cleveland
. 83.88
... 40.82
49 Scotland
. 86.47
.. 61.70
99 Dare
. 93.66
... 37.72
60 Edgecombe ....
. 93.97
.. 61.41
100 Polk
. 70.32
... o5.42