Newspapers / The University of North … / July 22, 1925, edition 1 / Page 1
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L I The news in this publi- { cation is released for the I press on receipt. THE UNIVERSiTY OF NORTH CAROLINA NEWS LETTER Published Weekly by the I University of North Caro- , lina for the University Ex- i tension Division. JULY 22, 1925 CHAPEL HILL, N C. THE UNIVERSITY OF NORTH CAROLINA PRESS VOL. XI, NO. 36 ISililorial Boardt E. C. Branson. S. H. Hobbs. Jr.. L. E. Wilsoii. E. W. Knisht. 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 Auftust 24. 1912 FROGIAM FOR TAX STUDY CLUBS IV. TAX ASSESSING A. Outline (It is best for one person to have charge of this section) 1. 4. 6. Quadrennial Assessr^ent of Real Estate: (100) t Revaluation in 1919 by the^State, Horizontal reductions in 1921 in most counties. Ratio of reduction in yous county. R.atio of reduction in other coun ties. No re-assessment in 1923. Annu.-il Listing-^of Personalty: Forms provided by the State. (39) Taxpayer lists his property on - these forms (abstracts). (54, 57) Tax-lister in each , township re ceives the abstracts and pre- ’ pares the township taxUst. Time of listing. (43) Oath of taxpayer. (61, 62) Penalty for not listing. (60, 68, 72) Machinery of Tax ^Assessing, and Tax Listing: a. County tax supervisor: How chosen. (42) Qualifications. (42) Powers and' duties. (42, 43, 105) Compensation. Efficiency of- his work. b. Township list-takers and a^es- sors: (assessor one year, list-taker three years) How chosen. (42, 100) Qualifications. Powers and duties. (43, 44, 62, 101, 102) Compensation. (51) Efficiency of their work. c. County Board of Equalization and Review: (50, 108) How well does it function. Any taxpayer piay ask for an ad justment. (109) Basis of Assessment: Theoretically: All real and personal property except legal exemptions at true value in money. (47, 48) Actually: What the list-taker sees, or the conscience of the taxpayer dictates. At variable ratios of its true value. State Board of Assessment: Assessment of public utilities. (18-37) Assessment of Building and Loan Associations. (14) Check local assessments of cor porations and banks. (11, 12) Reporting of corporation excess. (16) Preparing the Taxlist: Compiled from township lists. (64) Corrected by auditor, tax super visor, or register of deeds. (106, 107) The Grand Abstract reported to the State, (76) Otder to sheriff or tax collector. (49J ■‘■Numbers in parentheses refer to sections in the 1926 Machinery Act. E. Explanation Last week we considered taxable wealth, or the property to be assessed^ for taxation. This week we are con cerned with the method of assessment. In North Carolina there is a general revaluation of real estate only every fourth year, but individual changes may be made any year. Personal property is not really assessed at all. Each year the taxpayer meets the list-taker for his township, lists his taxable property on a form prepared by the state, and takes oath that he has listed it all and at its true money value. Public service corporations are as sessed by the State Board of Assess ment, and all other corporations have their assessments reviewed by this body. While no doubt most people are con scientious in performing this duty there are others whose memory seems to be so faulty that they forget all atout some of their property. Why is it that a person who will not steal from an in dividual will steal from the governmint, even perjuring himself to do so? In dealings with government the human conscience seems to be less sensitive than when dealing with individuals. One seeks to justify tax evasion on the ground that “everybody’s doing it.” He argues that if others are understat- 6. ing their taxables he must do so, too, in seif-protection. The result of this competition in perjury is that it destroys i all semblance of lax equity, penalizes i honesty, and breaks down the morale of the state. There are at least two steps which! can be taken to Overcome this demoral- j izing practice. (1) Accept only one j standard of valuation, and that 100 per- j cent. That means there must be more i assessing and less list-taking. (2) There i must be more efficient methods used to get property on the tax books. Tax- iisters should be assisted with maps and cross reference files. Transfers of prop erty should be immediately entered on the tax books. Probably the tax super visor should be made a full-time officer as he has already been made in a few counties. On the whole, counties are losing more money because of delinquen cies in raising revenue than in wasteful spending. It will be worth while to study the methods of tax assessing and tax listing in your county with unusual care. C. Questions Were valuations reduced in your county in 1921? Are valuations either too high or too low at the present time? Are valuations equitable throughout the county? How do they compare with adjoining counties? Should real estate be assessed oftener than every fourth year? Is personal property assessed at its true value? To what extent are bank deposits and solvent credits listed? Is anyone ever penalized for not list ing his taxables? How much personal exemption is al lowed? Is it enough? Is it too much? Does your county have an energetic tax supervisor? What types of men are selected as tax-listers? Who are they in yOur county? Are they vigilant in locating taxables? How are corporations assessed? What is meant by corporation excess? How is the taxlist prepared? Study the taxlist. Is it neat and in telligible? Is it strictly alphabetical? ' D. Sources of Information North Carolina Machinery Act, 1925, The township books of abstracts, the township taxlists, the county taxlist. Interviews with the county tax super visor and the tax-listers.—Paul Wager. KNOW NORTH CAROLINA Transporting Children MONEY FOR MOTOR CARS Over ten million dollars was the toll paid into state coffers for highway con struction and maintenance by the auto mobile industry during the past tax year, according to an article prepared | foJd'to $1500,0001555 in 1924. by Commissioner of Revenue R. A. j He woula have noted that manufac- North Carolina school children numbering 69,3‘.>1 are transported 40,765 miles each day by 2,006 school buses in 95 of the 100 counties of the State, according to estimates by the State Department of Education. .The figures are based on actual reports from the 68 counties 'partic ipating in the equalization fund and estimates on the remaining countie.s using school buses for the transpor tation of children. Actual reports show that in the school year 1922-23, a total of 31,644 children were car ried daily by 858 buses; and in 1923- 24, a total of 48,2.51 children were carried, 26,354 miles daily by 1,318, buses. In 1923-24, the most recent period for which figures on bus transporta tion in other states^are available, only Indiana hauled more children* than North Carolina, and the per pupil per year cost of $13.57 in North Carolina was the lowest in the Union. The year cost per truck in North Carolina is only $496. The average daily mileage of the school trucks is 20 miles. The use fulness of the trucks is shown by the fact that there are in the State 842 rural schools with four or more teachers. School buses were first used in the State in 1915 by Edgecombe and Pamlico counties, both of which claim the honor of being first. The five counties which provide no buses are Alleghany, Cabarrus, Macon, Per quimans, and Cherokee.—News and Observer, MURAL ELEQTRIC POWER III. FARM WATER WHEEL INSTALLATIONS In the last issue we discussed the I with fair efficiency if the water level general principles of power development I serving it falls 75 percent below its normal height. Moreover, the turbine by falling water and described the steel overshot water wheel. This kind' of installation was recommended for quan tities of water from 1 to 30 cubic feet per second; for falls up to 26 feet, and to develop up to 50 horsepower. There is no fixed point either of stream flow, fall, or power where the utility of the overshot water wheel stops and that of the water turbine begins. For very small quantities of water and mod erate falls, the overshot wheel is un doubtedly best, but as the flow of water available increases, a field is entered where either the overshot wheel or wafer turbine may be satisfactory, and finally with quantities of water greater than 25 to 30 cubic feet per second, the water turbine is usually best. The Water Turbine The water turbine is simply a metal casing inside which is a series of blades attached to a shaft. The water enters through the side of the casing, causes the blades to turn the shaft, and is dis charged through the bottom of the cas ing. The'water turbine is from 85 to 90 percent efficient under the best op erating condffions, but as the fall for which a given' wheel is designed de creases, or as the power load falls off, the efficiency is reduced. The overshot i wheel is more efficient under conditions I of varying fall and load. On the other ; hand the overshot wheel cannot operate i if the water level from the stream or jpond Which serves it falls below the top I of the wheel. The turbine can operate Steel Overshot Wheel there will be more than a half million ' motor vehicles registered in this State. ' Business is good in North Carolina if • we are to judge from the new car sales. ■ It will be interesting to know that the ' new cars sold from July, 1924, to June, i 1925. inclusive, total 76,317. Used car sales are estimated at about 75 percent of the new car sales. “With this tremendous growth,' it can be expected that North Carolina ! will be able to continue its progressive road building program, pay the interest Small Water Turbines and promptly retire its bonds, giving to the people a greater and more per manent system of highways.’’—The j Carolina Motor Club, Inc. can sometimes be more advantageously located due to its smaller size. The Impulse Wheel Where conditions are such that very high fall is available with only moder ate quantities of water, neither the overshot wheel nor turbine is best. Underisuch conditions an impulse wheel should be used. This is a small wheel, from 12 inches to several feet in diam eter, with small buckets on the peri phery. The water is introduced as a powerful jet from a nozzle against these buckets, causing the wheel to turn. The best type of installation for a given location will depend on not only the three factors of fall, water avail able, and power needed, but also on conditions at the site which may affect the cost of construction. Names of makers of steel overshot wheels were given in the last article. Prominent makers of small water turbines suitable for rural use are James Leffel and Com pany, 1603 Fourth National Bank Build ing, Atlanta, Georgia; Rodney Hunt Machine Company, Orange, Massachu setts; S. Morgan Smith Company, York, Pennsylvania. The principal maker of the impulse type of wheel for high heads is the Pelton Water Wheel Com pany, 90 West St., New York. The following table gives some rough limits within which the three types of water power machines are usually most economical and efficient.—Thorndike Saville, Variation Fall Feet Variation in; Water Cu. ft. per second PROGRESS IN CAROLINA Had the Southern exposition been held in New York in 1900 instead of 1925, the visitor who might have been attracted to North Carolina would have been of necessity a pioneer spirit capa ble of seeing in a few significant facts the index of a progress whose miracle has been its cumulative character. He would have noted that in the twenty years 1880-1900, the true value of the state’s property had risen from $461,000,000 to $682,000,000, but he could not have pictured its increase six- Carolina Motorist. The exact figure, $10,117,689.51, is divided into several production items: $4,710,234.87 comes from the license plates sold; $5,277,113.- 41 is derived from the gas tax; $36,- 000.00 is paid by the automobile manu facturers, while the title fee, receipts for which goto the theft fund, amounts to $130,239.23. “The size of the automobile industry in North Carolina can be more appre ciated when I tell you that for the fis cal year ending June 30, 1926, a total of 360,000 automobile license, plates were sold, bringing in to the State a revenue of $4,710,234.87”, declares ‘Governor’ Dfcughton. “Then there is a gas tax of 4 cents per gallon since March 26th— 3 cents prior thereto. This tax netted the State a revenue of $5,277,113.41 for the same fiscal year. The automobile manufacturers’ tax amounts to $36,- 000.00, theft fund $130,239.23. This gives us a total income of $10,117,687.51 from the automotive industry, all of which is put back into the building and maintenance of the State Highway System, and retiring the State High way Bonds and the payment of interest thereon. “For this same period there was ex pended by the State of North Carolina Highway Commission a sum of $25,000,- 000.00 in the construction of 1185 miles of highway, and the maintenance of 6,000 miles of highway. “North Carolina is growing rapidly, and I predict that by June 30, 1927, tures had risen in twenty years from a value of $20,000,000 to $86,000,000, but could not have foreseen that the census of 1920 would rate them at $665,- 000,000., He would have seen a healthy in crease in farm products from $52,000,- 000 in 1880 to $89,000,000 in 1900, but could never have imagined that in 1923 this value would increase to $513,000, 000, while farm crops would rise ii value from $69,000,000 in 1900 to $436,- 000,000 in 1923. Who could have thought that in less than 26 years bank resources would have risen from $15,362,182 to a total of $471,854,664? Foreseen that a state expending $624,381 on roads would in 1923 be spending $36,148,000, and in 1926 have in improved highways a total investment of over a hundred million dollars? That a state which was with great effort expending something less than a million dollars on public schools would in less than a generation be spending for the education of its youth 23 times as much? These are figures which point a capi tal constantly augmented as created by an energy increasing with success and expended not only in industry and edu cation, but on impulse for the graces and luxuries of life seemly to a people of an ancient amalgam of racial strains that in its white population comes near to producing in fact the “American” of theory. In its textile empire of five hundred mills to which there is contributed 640,- 000developed water-power; inits water ways; its fabulously fertile coastal plain; its seaside, piedmont, mountain playgrounds and resorts; in its wealth of minerals and of forests, and in the new urge for the uniform development of its resources. North Carolina pre sents for the Southern exposition those facts of seif-achievenrent which best prove opportunity. —Natural Resources. Impulse Wheel 4 to 25 Variation in Horsepower 1 to 30 6 to 50 50 to 1000 6 to 1600 1-3 to 1000 5 to 60 2 to 3000 Conditions for which. best adapted. Low fall, small quantity of water, small power Moderate fall, any quantity of water, any quantity of power High fall, small to moderate quantity of water, any quantity of power MANUFACTURE IN THE UNITED STATES, 1923 In the following table, based on the Census of Manufactures, Federal De partment of Commerce, the states are ranked according to the value of factory products for the year 1923, Factories with annual output of less than $5,000 are not included. The accompanying column shows the percent increase in the value of factory products over the year 1921, North Carolina ranked 16th in the total value of factory products for 1923, the amount being $961,911,000, Texas, the only Southern state ahead of North Carolina, gets her rank from her size, and the refining of crude oil. The oil supply is not permanent, and doubtless Texas will soon give way to North Carolina. Witness the percent increase in value of factory products over the year 1921. One-sixth of all the factory products of the South are manufactured in North Carolina. The leading industries in North Carolina are textile, $363 million, tobacco, $295 million, and furniture, $40 million. Department of Rural Social-Economics, University of North Carolina Rank States Value of Percent Products Increase in Thousands Over 1921 Rank States Value of Percent Products Increase in Thousands Over 1921 1 New York ... .. $8,960,693 28.6 26 Alabama . $641,719 78.9 2 Pennsylvania . 7,438,6.09 47.0 26 West Virginia ... .. 489,608 57.7 3 Ohio ... 5,046,604 52.9 27 Kentucky .. 427,090 41.1 4 Illinois ... 6,041,620 36.1 28 Nebraska .. 415,016 24.4 0 Michigan ... 3,870,434 76.4 29 Maine . 402,650 18.6 6 Massachusetts ... 3,683,205 25.8 30 Oregon .. 363,912 62.7 7 New Jersey... ... 3,321,302 29,9 31 South Carolina... . 360,446 52.5 8 California ... 2,216,639 26.0 32 New Hampshire. . 333,126 36.2 9 Indiana ... 2,031,822 47.5 33 Oklahoma . 316,197 11.1 10 Wisconsin ... 1,721,501 41.7 34 Colorado . 265,183 15.3 11 Missouri-. ... 1,547,167 33.1 35 Utah . 191,586 72.5 12 Connecticut... ... 1,288,293 54.1 36 Florida ' . 188,258 29.1 13 Texas.. ... 979,668 16.3 37 Mississippi . 178,582 56.6 14 ^Minnesota..... ... 968,477 13.9 38 Montana . 175,007 116.7 15 North Carolina. ... 951,911 43.1 39 Arkansas . 173,085 45 4 16 Maryland ... 903,406 41.7 40 Vermont . 149,952 31.6 17 Iowa ... 690,043 32.3 41 Delaware . 128,951 48.6 18 Rhode Island . ... 675,426 30.6 42 Arizona. . 123,377 215.6 19 Washington... ... 660,638 47.4 43 Wyoming . 110,632 37.9 20 Louisiana .. 624,683 S0.4 44 Idaho . 87,429 63.2 21 Kansas ... 606,037 7.8 45 South Dakota.... . 47,321 18.9 22 Georgia ... 604,450 68.6 46 North Dakota..... . 42,145 36.9 23 Tennessee 48.4 47 Nevada . 22,243 66.4 24 Virginia 548,169 20.7 48 New Mexico . 20,422 47.0
The University of North Carolina News Letter (Chapel Hill, N.C.)
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July 22, 1925, edition 1
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