The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1870-03-23

/ " PeJ Ai'Sho VI lENcS III
attached to property held by AS
slgneos in Bankruptcy, and whicl
could not, or cannot, DO sold bcfor,
Tho time at which taxes becom,
duo; and in all cascs whore sale.
of property for tho settlement O
estates ordered by any Court il
this State havo not boon, and can
not, for want Of time, DO mado ir
season for tho payment of take.
duo thereon, the State Auditor
upon proper evidence, that tho
taxes due upon such property
havo not beon, and cannot bo paid
until a sale of said property is
made, may remit tho penalty
which by law attaches for non.
payment Of taxes.
SEE. 4. Tho Treasurer Of Charles.
ton County is horcby authorized
to appoint thrco Deputies, whose
duty it shall DO to assist in tho
collection of taxes in said County.
Said Deputies shall each receive
as compensation for their services
tho same commissions rs arc paid
tor tho collection of taxes to tho
County Treasurer: Provided That
the total amount paid to each
Deputy, in any current year, shall
not exceed tho sum of fivo hum
dred dollars And provided further,
ihat the duties Of said Deputies
snail be confined TO the collection
OF tho simple taxes, and shall not
include the collection of taxes
with penalties attached. Said
Deputies shall give such bond for
tho faithful performance of their
duty as said County Treasurer
shall require.
SEC. s. The collection of taxes
Shall not DO stayed or prevented
ny any injunction, writ or order
issued by any court or officer, ex-
cept as provided for in this Act,
and in tho Act to provide for tho
assessment and taxation of prop
erty aforesaid.
Sec 6. Whonover any person,
or persons, charged with taxes
upon tho books Of any Tax Collcc-
tor in this State, shall state, in
writing, to said Collector that he,
or thoy, have beon enormously or
Illegally charged with tho same,
said Collector shall submit to the
County Auditor n full statement
of tho facts in tho case, which
statement shall DO forwarded to
tho State Auditor, with such addi-
tlonal information, relating thcrc-
to, as the said County Auditor
may DO able to givo; and that said
lax Collector shall not be required
to proceed against tho party or
parties so claiming to havo been
enormously or illegally charged
with taxes, by distress or other
wise, until tho State Auditor shall
in writing, direct him so TO do.
SEC. 7. In any action or pro- |
cccding against any Tax Collector
IN this State, for the purpose OF
recovering any property or money
alleged to have been enormously |
or illegally assessed and collected, !
tho party bringing such action or
proceeding shall mako it appcar
that notice in writing Of The
claim on which such suit may be
brought was given to said Tax
Collector in pursuance Of tho sixth
>0th) Soction of this Act and un-
css IL shall DO mado to appear
hat said Collector has proceeded,
contrary to tho provisions of this
Act tho amount recovered in such
'ult shall not exceed tho valuo Of
,ho property or money aforesaid.
SEC. 8. 1t shall be tho duty Of
'ho Attorney-Goncral of the State
o defend any suit or proceeding
'galnst any tax collector, or othcr
'fficor, who shall bo suod fer mon.
ys collected, or property levied
N, or sold on account of any tax,
Vhon tho State Auditor shall have
rdorcd such collector to proceed
n tho collection Of any such tax,
flor notice as aforesaid, or suit
rought; and any Judgment
gainst such collector or other of.
cor, finally recovered, shall bc
aid in tho manner provided in
oction 81 of tho Act to provide
~ tho assessment and taxation of
n