State ex rel. Bank of Marlboro v. Covington

Citations

• 35 S.C. 245
• 14 S.E. 499
• 1892 S.C. LEXIS 152

Syllabus

<p>1. Construction of Statutes — Assessment of Property.- — The several provisions of the General Statutes relating to taxation must be construed in pari materia ; and, so construed, the return of a taxpayer is made to the county auditor and by him submitted to the township board of assessors, and then submitted to the county board of equalization, with a right of appeal by the taxpayer to the comptroller general ; and the action of these boards, when finally determined, is conclusive upon the taxpayer and all others, in the absence of mistake and fraudulent collusion.</p> <p>2. Ibid. — Ibid.—Due regard being had to these provisions, and to the further provision that the auditor is prohibited from increasing the return as made by any taxpayer, except by authority of the board of assessors, and in the absence of any provision for an appeal to the auditor from these boards, the right given to the auditor to inquire, take testimony, and make or alter assessments of property of a taxpayer, was special and exceptional, and does not apply to cases regularly passed upon and determined by the tax boards.</p> <p>3. Assessments — Mandamus.—The duty of the auditor to enter this valuation as fixed by these boards is purely ministerial, and he having assumed to alter and increase it and enter the increased assessment upon his books, he may be compelled by mandamus to restore it to the proper amount.</p>