The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-02-09

SEC. 40 Tile city treasurer, immediately upon
the receipt OF the property returns FOR the year
from be city appraiser, shall cause notice 10 DC
inserted in TWO laily newspapers stating the
total rate per ccntnm OF levies FOR cry purposes
anu the time oil which the said must be papi
SEC. SO. All personal property Sn,Uect 10 taNa'
ton shall bc liable To distress ami sale Tor inc
payment OF taxes and assessments; anu atahy
lime after any taxes or assessments Sii:ll becolne
due according to law the city sheriff, by llimscf
or deputy, may distraln sufficient personal prop
erty OF the party against whom snch taxes OF US,
| sessMcnts are charged II the same can De louhu
In the city, TO pay tile taxes or aisessM&SIs NO
due, with any penalty charged or cfHkeable
thereon and the costs that may accrue, anu sfall
| Immediately advertise the same In one or more
daily newspapers stating when anu where sucn
property will be ssd; and II the taxes, assess.
| neilts and penalties for which such property was
| dstraned, together with the costs OF tle pro-
| ccedngs, shall not he pail before the DAY up
point ed for such sule (Which shall not be less tian
live nor more than ten days after such notices OF
| sale) such city sheriff or his deputy snail pro-
ccpd al tic time and place mentioned IN s'ilu no-
,iccs, 10 sell such property or SO nnch tnereoi ss
may he necessary, ut public vendue. to the high
est bidder; AMI IL such property, or SUFFICIENT
amount thereof, shall not be sold ut the lime ana
place aforesaid. such sheriff shall retain me sal,Ie
| in his possession, ami uiVcrllSc ana oicL tnc
same for sale, III the manner aforesaid from
| time 10 Liiuc, until the same shall be s0lt
SEC 5I If any chattel tax shall pc unpaid at
the rlmc fixed for the payment lnereo o! .iS 3r
| this ordinance, the city sheriff may not oniy tiS-
| train property for the payment thereof, hut may
recover tic same, with the penalties thereon, ny
! action at law, proceedings III attacnlnrni, or
| other means authorized by law to bc nSru ny
private individuals in the collection oil deDts,
| which action Or other proceedings shall DC pro-
| secuted In the name or snch city sheriff. aRd u lie
shall die or go out OF Office before the termlnatieh
or such action or proceeding. or tne nnal coiiec-
| tion OF the money, or any Judgment OF oLucI
| therein his SUCCESSOR or successors may, from
time 10 time. be substituted ns plalntln thcreln:
SEC. 81. All taxes. assessments ana penaitles
legally assessed, shall be considered and held as
debt payable to the city by the party against
whom the same shall be charged; ami such taxes
| usscssmcnts and penalties shall he hen against
tile estate Of ali deceased persons; against iic es
tnics of hunEripts aud insolvents against iAc as
| sets and estates of all persons making aSSlGn'
nlents for the benefit Of cre orS; nEalSt III pro-
prrty held in trIls; against all person al properly
| held oil chattc uIUrtyaRr. or Ill 1Hc'iGc; h9iuiS.
| a;l persunal property sold lor the purpose "l
avoiding the pay hrnt Of takes; aValilsl ail poi.
souu property he'll hy parties n Crcuii inrs aaan,,
NIL = o KS or gn0 Ii, implements, lliaeh!hrry ans.
| tools at merchants or manufacturers. Hs aSuH.'
purchasers OF ile whole OF such stocks ai'n'
which the TAXES have not been pall; ana sucN
,,y,,s shall br i,a out Of lie assets Ol any estaIcs
uT Icpascd prrsolls. ur held in trust AZ assigned
mr. trustee AS ufur. SAID, or rrcecds OF aly prnr
erly held nn execution Or uttachinenii ann Lie
city sheriff may prucee,l by action al law agallls
the parties holding property uther~ise. Us ahoft
mentioned: or If he can obtain the possession
the property, he may distrain anu Sell inc sault
precisely as If the same had not been solti, mort
rnred or pledged as above mentioned.
SEC. So. AL executors, administrators, guar