The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-03-23
IoFFI01AL.
Observation-Disclosures -''
Posed be- Me2 islut,Te@s.Session 1870
IoFFIoIAL.1

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S1ACT9~AHD D-SsJsyIWTrREBOLUITO
Pgsed ,by Ase3sEsgislat,ees.iSession 1870
II W. si.fa and 1871. 81.
JOINT RRsoLUTToN AUTHORIZING THE STATE
5iApDTUR 9AND, COUNTY COMMISSIONERS
o.To LEVY CERTAIN TAxRs. -s AZ 81
--.,Be lresolue1 by the. Senate and House
OF Representatives. Of the State 81 South
Carolina. now met and sitting i'd General
Assembly, and by the, authority OF the
same. That the State Auditor be-. aud he
is, hereby authorized and directed to
levy and cause to be collected tax, not
to exceed seven (7) mills on dollar, on
all the taxable property in the State, to
meet appropriations for the fiscal year
1871; and the County Commissioners of
the several Counties in the State are
hereby authorized to levy and cause to
be collected a tax, not to exceed three
(3) mills on dollar. on the taxable pro-
perty in their respective Counties for the
fiscal year 1871. A".
Approved the 7th day of March, A. D.
1871.
AN ACT TO AMEND AN ACT ENTITLED "AN
ACT PROVIDING FOR THE ASSESSMENT
AND TAXATION OF PROPERTY, PASSED
AcAh ocf AEnlDfAtf, 4COCs AND ALL ACTS
AMENDATORY THERETO"
SRoTIoN l. BE ii endcted by the Senate
and Honse of Representatives of the
State of South Carolina, now met and
sitting in General Assembly, and by tue
authority of the same. That 80 much Of
an Act entitled ''An Act providing for
the assessment and taxation of proper
ty." approved the 18th Of September,
1868, and all Acts amendatory thereto us
provides for the appointment and pay of
District Assessors and assistants, be, and
the same are hereby, repealed; and here
after it shall be the duty of County An
dltors to receive the returns aud make
the assessments, provided for in said
ACT, within the times prescribed by law;
and, Tor this purpose, the offices of the
County Auditors shall be kept open to
receive the returns Of taxpayers during
snoh times as is now or may be hereafter
fixed by law.
SEQ. 2. That the various County Audi-
tors be, and they are hereby, authorized
to appoint sufficient number of assist
nnts to enable them to complete the snid
assessment within the time fixed by law;
and, to defray the expenses of milking
said assessme ent, the said Auditors shall
draw their warrants annually upon the
County Treasurers. to be approved by
the County Commissioners, for such
sums as may be necessary, but not to ex-
ceed the following, to wit: The Auditor
OF Charleston County, two thousand
dollars; the Auditors of Riohland,
Orangeburg, EdRefeld, Beaufort, Burn
we'll. Coleton and Abbeville Counties,
one thousand dollars; the Auditors of
Chester. Darlington, Fairfield, Green
vile, Marion, Sumter and York Coun-
ties, eight hundred dollars; the Auditors
OF Georgetown, Kershaw, LaureDs,
Lexington, New berry, Spartanbnrg and
Union Counties, seven hundred dollars:
tho Auditors OF Chesterfield, Clarendon,
Marlboro and Williamsburg Counties,
ak hundred dollars; the Auditors of An
derson, Horny, Lancaster, Oconee and
Piokens Counties, five hundred dollars
each.
SEC. 3. That whenever any taxpayer
shall full to make return to the Auditor
OF his County within the time prescribed
by law, it shall be the duty of the Coun-
ty Auditor to enter on the tux duplicate
against such taxpayer the property
charged to him the previous year, with
fifty per cent. penalty added thereto, ex-
cept in cases of sickness or absence from
the County, when the true amounts of
property only shall be charged.
Approved the 9th day of March, A. D.
1871.