Newspapers / The Cherokee Scout (Murphy, … / Oct. 21, 1948, edition 1 / Page 9
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property Tax Limitation Law Is Explained |{N \ I lici t Coates, Director, Institute of Government On luesday, November 2, the \orth Carolina will vote: K()R amendment increasing . nount of total State and t.,u: :;iy tax which may be levi ed i > !i property, by changing u limitation on said tax r - n fifteen (15) cents on the . mndred dollars <$100.00) -a to twenty-five '25) * on the one hundred - $100.00) valuation. OK \< ; \ I \ ST amendment increas io amount of total State ?unty tax which may be ,1 on property, by ehang ? 10 limitation on said tax i fifteen 1 15) cents on the . u nd red dollars <$100.00) ...ition to twenty-five '25) > on the one hundred dol $100.00) valuation -FAT LIMITATION. Article Vs. : fi of the North Carolina (ons . ion provides: ' The total state and County tax on prop. shall not exceed fifteen cen: t.he one hundred dollars vain ? ?:operty. except when the con perty tax is levied for purpose and with the sp.v pproval of the General which may be done by general act: Provided, ion shall not apply to I taxes levied for the maintenance of i the public schools of the State for | the term required by article nine, i section three, of the Constitution: I Provided, further, the State tax I .'hall not exceed five cents on the t ne hundred dollars value of ! property," j T11K PROPOSED AMENDMENT would lift this constitutional limitation from fifteen to twenty : live cents on the SI 00 value of : property. It would not lift the ! tax; it would simply authorize ' county authorities to lift it ? if. as j r.nd when coun.y needs require it | for general operating purposes. | The Constitution authorizes the j county authorities to exceed the i fifteen cent property tax limita I t ion for special purposes. And this I explains the difference between the present fifteen cent limitation on taxes levied for general county purposes and present county tax rates ranging from fifty-five cents i" one of the richer counties to two dollars and twenty cents in cno of the poorer counties, repre senting general and special purpos ' i combined. This fifteen cent limitation for general purposes ap peared to give the counties plenty | t i operating leeway when it was j imposed in 1020. coupled with the | .-pedal purpose exceptions which had been in force since 1808. If the fifteen cent limitation on | property taxes for general operat . ::?? purposes was fixed and static. I the special purpose loophole with ' equal constitutional recognition ! was flexible and dynamic, and could be expanded to cover ex panding county needs. "It was FOR SALE C herokee County will on November 1 , 1948 at 12 o clock nocn sell to the highest bidder or bidders THREE SHOT GUNS and THREE RIFLES ? 1 he county reserves the right to reject a \ and all bids. f Signed, i County Commissioners, E. A. Wood, Chairman f B. L. Padgett. Ex-Officio Clerk ?; TWO COMPLETE OVENS ... IN THIS NEW GENERAL ELECTRIC "PUSH-BUTTON" RANGE! Looking for complete cooking convenience? Stop ri^ht here. Because this wonderful, new G-E Automatic Range has it! Clips cooking time. Now you can prepare searal oven dishes at once ... a roast in one spacious oven, baked biscuits in the other. Each oven warms, bakes, broils or roast| on its own. Automatic timer-controlled, or you can operate each oven separately ? by hand. Just think ? every thing's ready for eating at one time. Wonderful "push-button" panel, too. ..with "Tel-A-Cook" lights that show what heat is on each cooking unit. Until you've actually tried this sensational, new way to "cook with your finger tips" you can't really imagine how perfectly easy and simple cooking can be! GENERAL # ELECTRIC Set IT TODAY AT murphy electrical shop Next Door to the Post Office" Phone 134-R Murphy, N. C. inserted in the Constitution of 18'J8". said the Supreme Court of North Carolina, "for the purpose of providing -for an emergency that I could not be reasonably anticipat- 1 i'd. and as a safeguard against in- j creasing taxation hastily and with- 1 out due consideration. When the] uni raised by the ordinary rate is i ot enough to pay the current ex penses. the only relief is to apply to the Legislature for authority to 1 Meed the limit And this ti .!?> been the course pursued ever ince the Constitution of 18(>8 was adopted whenever the current re-! eeipts ol a county have not been I .-sufficient to pay its current ex penses". This flexibility began to fade as i he legislative practice of permitt ing special taxes for special pur | po*cs \ ielded to the Court's author ity to say what a special purpose I iv "If t h < General Assembly can authorize the levy of a tax in ex I cess of the Constitutional limita tion for tlie ordinary expenses <>t a eount\ . >aid the Court, "Article V. Section 1. which was intended to prot. v the people against ex cessive taxation. would be a 'dead letter' and ?>i no effect". Accord ingly the Court, on taxpayers' pro tests. has pronounced against the practice ol absorbing "floating indebtedness . incurred in ordi nary operating expenses of the county, as a special purpose for which taxes may be levied in ex cess of the fifteen cent limitation; against the practice of budgeting the maintenance of jails and the care of prisoners, county commis sioners' pay. expense, and board, county courthouse and grounds, and county attorney's fees. etc. as pecial purposes instead of general operating expenses. The General Assembly imposed a five cent 1 i mi- 1 t; tion on the levy of taxes for "county aid and poor relief" even though the Court had held this to be a special purpose and thus forc ed this expenditure back into the ucncral purpose fund. A suit now in the courts questioning the pow er of Mecklenburg County Com missioners to set up $200,000 for the rural police as a special pur pose beyond the fifteen cent limi tation can play havoc with the county budget. \ This fading flexibility has left the- eountics under growing pres sures from expanding needs, in a 'trait jaeket between the fifteen cent limitation- fixed and static in 'he Constitution ? and the ever tightening limitation of the spe (i il purpose doctrine crystallizing in the Court's decisions Local i d<! r- hatched out i ti first Mon sittings of count-, commission ers are being driven from the sheltering wing of "special pur po : to seek standing room in t he uMieral county fund", and fird no room for sanctuary there The count i s are seeking i ? raise the ueneral Kind property tax l.mitation in the Constitution from fifteen t <? twenty-five cents on the hundred dollars value of property as one way out of this dilemma. In many counties commission ing with heads butting against n venue ceilings arc forced to choose between cut tin-! to the quick and sometimes, to the core, of local services they feel are worthwhile and which the people want, and beating the devil around the stump by levying general fund taxes under a special purpose guise. ?r by transferring funds Irom the special purpose ledger to the general fund, or by openly dispensing with the special pur pose law in the effort to adminis ter justice as they see it in their localities. Reasons cited for and against the proposed amendment. Some of ficials seek to avoid the necessity of this increase: by insisting that "the State assume its full school obligations as it should and that counties be allowed the tines and forfeitures to be added to the general fund .... by cutting ex penses down, and out. if necessary, n view of the fact that the more .services rendered by a governing body to its people the more ser vices rendered by a governing body to its people the more services are demanded". Others write: "If this ceiling were raised to 25c. vithin ten years there wouJd be a clamor that it be raised stll! higher". . . "We have sot to stop somewhere and let's .?t:v> where we are". . . "If you raise the con stitutional limit most of the coun tJes will go the limit and assess the whole rate." ... "I realize that in small counties this works a very great hardship and it is almost im possible for them to get along but the danger in this is that if you elect an extravagant board of com missioners they are liable to abuse this privilege and make it hard on the taxpayers." .... "This am endment is not necessary if coun ties will reasonably follow the law with respect to revaluation. We are in a period of inflation with real estate alone being exempted j by the County Commissioners fiom inflation insofar as tax valua- | tion is concerned." .... "I find [ tl.at all over the State, cities and towns are making improvements and using monc?y to purchase materials at inflated prices upon the assumption that there will be no downward adjustment of prices ever. In the past generation, we experienced a somewhat different Situation in an attempt to extri cate our cities and towns from an apparent bankrupt financial status. It is easy with low interest rates > nd a seemingly permanent inflat- j ed income to make improvements which appear almost essential. Later, when there is an abundance of material and the labor cost is more reasonable, our governmental departments are fighting with ( very resource to maintain a sol vent position and are unable to do any public improvement Frankly, ! 1 think that the 15 cent limitation I is a brake on inflationary tendency and should be continued." Other officials favor lifting the rate: The present cost of every expenditure is practically double , what it was four or five years j ago." . . . "Since the present' limitation was written into the j constitution, the Counties have; been forced to take on and furnish | services to the people of the Coun t;es on a far broader scale than they were called upon to render back in those days." . "I know j it to be a fact that the majority j of the counties with lower property | valuations can't possibly operate within the fifteen cent limitation. \ Various and sundry means are resorted to to get around this limi tation, but I think it would be bett er to face the issue squarely and i permit counties to lev> a rate suf-j ficient to take care of necessary | expenses." . . . 'Onh the richer j counties can operate on the 15c , levy." . . . "It is practically im- ! possible to operate the departments j ;ind functions which come under the general fund on a 15c ;.i\ rmte| unless counties have V B (\ store profits or other sources oil levenuc." . . . One official spells out the follow ing case for lifting the limitation ' "There have been man) now of tiers created in many of the coun ties of our state in the past few years, Tax Collector, Veteran Ser vice officers, along with other per-] sonne) added t" t&e vai offices ? if i he count as tlnu las demand ed it. Hoard of prisoners, lights and fuel, repairs and replacements and general upkeep of jails have almost doubled since 1920. The expenses of Old Age Assistance, Aid to Dependent Children. Health department, Aid to Blind have j* one up. In some instances, the personnel has almost doubled since .'920 when an amendment to this section of the constitution was madi . The salaries of all the personnel have been raised, either by legislation, or by the governing body, and such was demanded in order to keep competent employ ees." Another writes: ?"Having ex perienced the difficulty of the county operating on the 15c Constitutional limitation. and knowing that it is impossible to run a county as desired on this rate. 1 naturally hate the subter fuges that are resorted to in order to give the people what they desire, li is a question of higher valuation which the taxpayers seem to des pise and do not understand, or a j iai.se in the county purpose rate, which they can understand. Taxes j go up faster than the county's ? \aluation. I have seen the county tax rate rise from 90c to S2.00 since the state took over the schools and there has been remarkably ' l.ttle complaint, but recently a raise of 10r; in the real estate valuation brought on quite a furor. "The failure to adopt this amend ment in my opinion would throw n.any counties practically into bankruptcy, unless the various . ubterfuges are upheld whereby additional taxes are placed in the I general fund. 1 think that this amendment is essential to the ! proper legal functioning of county j V.overnment. I think the voters should honestly realize that condi tions require a larger expenditure for county purposes and that these i re the foundations of our dem ocratic system."' Donald W Border Donald William Border. 43. of j Dayton. Ohio, died at the loca' iiospital Sunday at 6:45 a. m . after a two weeks' illness. The body I 'as taken by Ivie funeral home J to Dayton where funeral sen- ices were to be held Wednesday, with ? iitcrment in Woodlawn cemetery. \ Surviving are the widow. Mrs I !va Berrong Border. formerly of (lay county: a daughter. Donella. and a >on. Robert T. Border of Dayton Wm. C. Hughes Is Serving On II S. S. Portsmouth William C\ Hughes, ship's set- j viceman, second class, L\S\. son of Mr. and Mrs. H. A. Hughes of I Route 2. Murphy, N. C . is serving | aboard the light cruiser USS Ports- , mouth which has recently been en gaged in Reserve training cruises I t'? Caribbean ports. The Portsmouth was commis sioned at Norfolk, \ a., in 1945 and i was assigned duty with Cruiser Division Ten in the Mediterranean. | Later she became flagship for the Commander of Naval Forces, i Mediterranean. Ella Mae Stamev Funneral services were held Monday at Tusquittee Baptist church for Klla Mac Stamey, four ^nd-a-half year old daughter of .Mi*, and Mrs Ross Stamey. who died at the home at 4 a. m. Sunday. The Rev F B. Garrett officiated, pnd burial was in the church cemetery with I vie funeral home in charge. Pallbearers were: G a r n e 1 1 Stephens. Lyle MoClure, John Smith and Stay Allison. Surviving besides the parents are four brothers. Everette and KtL ?r of Atlanta. Ga., Weldon and Herbert of Dillsboro; three sisters, M.wtle and Meeley of Atlanta and Birdie of Tusquittee. Sl'BSCKIBE TO THE SCOUT Arthritis Pain Por quick, delightfully comforting help for acbes and pains of Rheumatism, Arthritis. Neuritis, Lumbago. Sciatica, or Neuralgia try Romind. Works through the blood. Pint doae usually start3 alleviating pain to you can work, enjoy life and sleep more comfortably. Get Romind at druggist today. Quick, com plete satisfaction or money back guaranteed. OUICK RELIEF FROM S .- iptoms of Distress Arising from STOMACH ULCERS due to EXCESS ACID FreeBookTellsofHomeTreatmontthat Must Help or it Will Cost You Nothing (Kit t hree million bottles of the Willahd Tiik \ I'm k nt nave been sold for relief of t ?maofd l rax srialni Atobi stomach ;i i Duodenal Ulcers <i ue to Excess Acid ? Pcor Digestion. Sour or Upset Stomach, Gasslness, Heartburn. Sleeplessness, etc., dm- i ? > Excess Acid. Sold on 15 days' triall Ask for "Willard's Message" whigl fully explains this treatment ? frea? at K. S. PARKER. Druggist Look! 12 FULL GLASSES ?when you buy this carton! Think of it with 2 full glasses in every 12 ounce bottle of Pepsi-Cola! So take hom? Pepsi! America's biggest cola value! \ NO FIXER M J COLA IN 1 ,4 V 1 MOTTLE! Franchise*] IS..ttlrr: PEPSICOI.A BOTTLING CO.. of Bryson City t'ndrr appointment from Prpsi-Cola C ompany, New Vork Vote For J. H. DUNCAN For Representative From Cherokee County On The Democratic Ticket Duncan Is Qualified For This Important Office 1. A SUCCESSFUL BUSINESS MAN ? a man who has made a success in his own business is qualified to help manage the business of North Carolina and Cherokee Coun ty. 2. VETERAN OF WORLD WAR II. ? Served as an enlisted man in the Navy for 18 mcrths with 12 months' service overseas in South Pacific. 3 A FAMILY MAN? who is happily married and has two boys, ages 4 and 7. Is a member of the Baptist Church, Teacher of Young Men's Bible Class in the Sunday School, member Lions Club and Masonic Lodge. Has lived in Murphy for past 13 years.
The Cherokee Scout (Murphy, N.C.)
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Oct. 21, 1948, edition 1
9
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