State Ex Rel. Bank Of Marlboro v. Covington

• Decision Date: 22 February 1892
• Citation: 35 S.C. 245,14 S.E. 499
• Parties: State ex rel. Bank of Marlboro. v. Covington, Auditor.
• Court: South Carolina Supreme Court

14 S.E. 499

35 S.C. 245

State ex rel. Bank of Marlboro.

v.Covington, Auditor.

Supreme Court of South Carolina.

Feb. 22, 1892.

Taxation—Assessment—Valuation—Change bt Auditor—Mandamus.

1. Gen. St. tit. 8, §§ 164-320, relating to the assessment of property for taxation, require the tax-payer to make to the county auditor a return of his property and its value, and the auditor to submit the return to the township board of assessors. Section 229 requires the auditor to state in the column of "remarks, " opposite each taxpayer's name, any amount which he believes ought to be added to the valuation of the property as listed, but declares that he shall not increase the return made by any tax-payer except by authority of the board of assessors. Held, that after a tax-payer has made a return, and the township board of assessors has considered it and reduced the valuation, and such action has been approved by the county board of equalization, the auditor has no power to examine witnesses as to the true valuation, and change the valuation so fixed, under Gen. St. tit. 3, § 239, which, without specifying in what cases it applies, provides that if the auditor shall suspect that a tax-payer has evaded making a return, or has not made a full return, or that the valuation is less than it should have been, he shall, at any time before the settlement with the treasurer for the year, require the tax-payer to appear before him, and examine witnesses, and add the proper amount to the valuation.

2. Where the auditor has, without authority changed the valuation on his tax list from the valuation as fixed by the board of assessors, mandamus will lie to compel him to restore the latter valuation.

Appeal from common pleas circuit court of Marlboro county; J.H. Hudson, Judge.

Petition by the Bank of Marlboro for a writ of mandamus to compel Eli T. Covington, auditor of Marlboro county, to correct his tax-list. The writ was granted, and the auditor appeals. Affirmed.

J. L. McLaurin, Atty. Gen., for appellant.

T. E. Dudley and Knox Livingston,. for respondent.

McGowan, J. This is a petition by the Bank of Marlboro for a writ of mandamus to compel the auditor of Marlboro county to restore to his own tax-list, and the duplicate in the possession of the treasurer of Marlboro county, the assessment of its property as lawfully fixed by the proper boards, and, as alleged, unlawfully altered and increased by the said auditor. As stated, the president of the bank, in January, 1891, duly returned to said auditor the capital stock of said bank at the sum of $73,185, while the par value thereof was only $59,500. The president, in his return, estimated each share ($100) to be worth $123. This return was duly submitted by the county auditor to the board of assessors, who assessed the real value for taxation of the capital stock of the said bank at par, to-wit, $59,500. This action of the township assessors was, at a regular meeting of the county board of equalization, duly considered and approved by them, and the auditor was directed to enter the same upon his own and treasurer's duplicate, which he did. The comptroller general instructed the said auditor to have the assessment increased. Accordingly, about the 1st day of November last, the auditor, under section 239, proceeded to take testimony as to the market value of the stock of said bank, and, against the protest of the president, increased the assessment to $77,350, estimating each share to be worth $130 on the market, and, in accordance with such increased valuation, changed the figures upon his own and the treasurer's duplicate. Thereupon the bank filed in the court of common pleas a petition for a writ of mandamus against Eli T. Covington, as auditor of Marlboro county, commanding him to return to the tax duplicate and tax-list the valuation of the bank's property at the assessed sum of $59,500, and to erase and remove any other assessments placed thereon, to-wit, the addition made thereto by him, etc., and for such order as may be necessary and proper in the premises. The writ was made returnable before Judge Hudson, circuit judge of the fourth circuit, at chambers. The auditor, in his return to the writ, admitted the allegations of the petition, and showed for cause that his acts in the premises were authorized by section 239 of the General Statutes, and, further, that the increased assessment had been reported to the comptroller general, and that the matter was now beyond his control. His honor, Judge Hudson, heard argument, and, among other things, held as follows: "Itwas not the intention of the law to confer upon the county auditor the right tore-view, reverse, alter, or modify the action of the board of township assessors or board of equalization in fixing the value of property fully returned and duly considered by them. The bank made a full return, keeping nothing concealed, and placed a value upon the property above par, and so high that both boards of assessors, after mature deliberation, saw fit to reduce it to par. The auditor acts as clerk in the county board of equalization. Section 229, Gen. St., expressly forbids the county auditor to increase a return of property as made by a tux-payer, or by his or her agent, except upon authority of the board of assessors. Section 257 imperatively commands that the county audi-tor"shalladd to or deduct from the valuation of the real or personal property of individuals, companies, or corporations such sum or sums as may be ordered by either of the said boards, " etc.; and, so ruling, his honor granted the writ as prayed for. From this order, Eli T. Covington, the auditor, appeals to this court on the following grounds: "(1) Because his honor erred in granting the peremptory writ on the ground that the county auditor is only required to perform, under its mandate, a plain ministerial duty. (2) Because his honor erred in holding...