The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1871-06-27


oqueations putt by Afessts- PopesS Has.
kell, OF this city. attorneys at law, and
their reply to the opinion:
OFF1oE oE TIE ATToBNE GEkkRin,
COIUMDIA. 8. C.. June 22. 1871.
Messrs: Pope G Haskell, Attorneys at Lau,
.Coluzadi0, IS ,C.-r.- 49,. ..i...
GENTLEMEN: Itregret that go much
time has elapsed since my receipt OF your
communication Of May 25th, in rsference
to the construction OF certain Points ir
tho tux laws Of this State. The dalay In
4nsweripg Inns arisen soieiy froih \ The
great pressure OF my duties, hpd, hose
recently, from an absence in Washing
ton and New York, Since. my return,
have considered the, ,,dnastions which yop
propose, and now proceed to state to you
the conclusions at which have arrived.
You call my attention to Sections los
and lit, and you cay: ''Let us suppose
the property to be worth $1,000, and to
bs assessed at that value; the tax due
thereon for the year197l would be just
$l4. for tile State and County. SUPPOSE,
ct the tag sale, some person should find
it to his interest to purchase. the proper
ty, and Should bid $500 for Il; in case Of
redemption, under the Act, upon what is
the Is per. cent. penalty during the first
year, or the so per cent. penalty during
the second year, chargedAupon $14 tax
or upon the $500 purchase money? If
The owner is not able to redeem las in
many cases he may not be) what becomes
pit the S496 purchase money over and
above the tax due to the State?"
think the difficulty suggested in the
foregoing extract from your letter will
be removed when you axumine tue exact
language Of Section l08. The ,sale of
lands for. delinquent taxes is not made
for money, but the sale is made so '1the
person then and there dferihg.to pay the
taxes, assessments and penalties charged
thereon for the least quantity thereof" +"
Thus, fpr. example, i'm tract Of. land is
nssessed 81, 900, aud the State and Coun-
IT, tax thereon amount to S14, the bid
der, At the safe, must state for how much
hf TINT tract, either in feet or acres, as
the!cose mHy be, he will pay the taxes,
! With tho penalties and charges thereon,
ard the party thus bidding, who shall
name: the least quantity OF land, will be
the purchaser Of that amount of proper
| ty which he shall name in his bid. You
will thus see that there is no purchase
money IN this, oase.. Now, when. NO
come 60 the redemption of this property,
it is required that the party desiring to
redeem shall deposit with the County
Treasurer sum equal to the amount for
which such real estate was sold, With all
the legal charges paid by the purchaser
at the sale, and subsequent taxes paid by
such purchaser, his heirs or assigns. and
25 per cent. penalty thereon, and the
value OF the growing crops, if any there
are, etc. Or, if the person desires to re-
deem the land after the expiration of one
year, he shall deposit with the County
Treasurer sum Of money equal to that
for which such real estate was sold and
taxes subsequently, paid thereon by the
purchaser, and so per cent. penalty
thereon- I. understand the penalty in
each OF these cases TO refer to the taxes
paid by tho purchaser after the sale.
Thus, If the tax upon tile land pur-
chased ut o delinquent sale shall be $40
for the first year, the penalty to be paid
BY the person desiring to redeem within
one year would be $3.50, or, if he de.
layed until tho expiration Of one year,
the penalty would be So upon the same
tax.
In reference to the growing crops, tho
value of which the person desiring to
redeem is to pay, I do not find that any
rule OF valuation has been laid down by
tue ACT, but am led to the conclusion
that It is intended that tho value shall
be fixed by the County Auditor. The
policy of the Act seems to be to regard
the State as really extending gratuity
to the delinquent taxpayer, in allowing
him to redeem his property which has
been sold, and in the absence of any
provision for arbitration or anything OF
that sort, 1 consider the Act as intend
ing to claim for the State, through the
County Auditor, the right to fx the
yalua OF the growing crops. OF course,
an appeal could be taken from the Coun-
ty Auditor to the State Auditor, and any
injustice or oppression could DO brought
to the notice of the Governor; but do
not discover that there is any intention
OF permitting any party, except the
State itself, to determine in any respect
upon what terms the property shall be
redeemed.
In reply to your inquiry, whether an
agreement to let the purchaser gather
the crop would be sufficient compli.
ance with the lav, + answer that T think
itwonld be. OF course, proper evidence
OF such an agreement in writing, fled
with the County Auditor, would be ne
cessary; but If this were done, I do not
think the County Auditor could insist