Beaufort Republican. [volume] (Beaufort, S.C.) 1871-1873, 1872-04-18
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An: Act to Anssud an Act entitled "4s Aa Poridiag for the
Assessment dna Td1atioss ri Property, Passed September
Is, 1868, and all Acts An,endao1y Thereto" .
Section l. Be itenacted by the Senate and House on
Representatives Of the State of south Carona now et
and sitting in General Assembly and by the authority or
the same:
That section 1os of the act entitled @an act providing
for the assessment and taxation Of property passed
September 15 1861 be- and the same Is hereby altered
and amended bystriking out all the proviso alter te
words delinquent land sale" in the twelfth line; that
section 1of the act be amended by striking OUT
the words two years. and inserting in lieu thefeoi tne
words ninety days. that section l6 Of the same act De-
and the same is hereby amended by striking out the
words two years" whenever the same appears therein
and insert in lieu thereof the wos ninety days tnat
section III of the be- and the same hereby
amended by striking out the words zone year. whenever
the same may appear therein and insert In lieu thereof
the woris "thiry days. and by striking out the words
"wo years. whenever the same may appear there and
insert the words nnety days" in lieu thseof that sec
ton 1913 of said act be, and the same hereby amended
by striking out the words "two years. whenever the same
may therein, andi insert IN lieu thereof the words
NINETY days"
Sec 2 That so much Of the act entitled "an act 10
further amend entitled act providing for the
assessment and taxation of property" passed March
1871 as provides that all deeds of conveyances Of re
estate shall be placed rerd in the Office Of the Con
ty Auditor before the same placed ON record in
the Office of the Register of Mesne Conveyance be- and
the same hereby amended by adding the following,
viz "And for each and every violation of this provision
by Clerk of Court or Register of Mesne Conveyance he
b,for nf font
jurisdiction be fined in a sum of less than five dollars
nor more than twenty dollars and the costs of the aco
one half of said fine be paid into the County Treasury
for the benefit of the county, and the other half to bc
paid to the County Auditor.
Sec g. That all lands which have been forfeited to tho
State under the provisions of the act providing for the
assessment and taxation of property passed September
15 1885, and other acts amendatory thereto shall be adj
vertised by the County Auditor in provided by
section 1O7 of said act and sold by the County Treasurer
to the highest bidder and the County Auditor shall exc
cute warranty decd to the purchaser The proceeds
of the sae after deducting fees allowed by law and pay
ing the county the amount Of taxes and penalties due
from such land shell be forwarded to the State Treasurer
by the County Treasurer and shall be credited to the
county from which it received account Of the for
feited lands
Sec That all lands and real estate within this State
whereupon in respect whereof any sum Of money re-
mains due payable after the sale provided for in sec
ton l5 chapter 13 title 3 of general statues, which
liable to be sold for account Of any tax laid by
or under the authority of this State for State county
purposes in accordance with the provisions of either Of
the several acts for the purpose Of assessing and eyyng
for the support Of the government Of the State and
of the several counties thereof passed in the years 1S6
1862 1870 and 1S7 shall be exposed to SALE and sold for
the payment of such taxes and all penalties costs and
charges thereon accrued the first Monday in June
1872 and from day to day thereafter Sundays only
ceptcd an the whole thereof shall be so at the place
or placos on the terms and hereinafter provided
such sale shall be by the County Treasurer of each
ty the county scat who shall expose and offer the sad
lands at public SALE be sold and conveyed in fee simple
without anyght Of redemption for the payment there
Of fno person shall at said sale offer to purchase
take less quantity of the land charged and offered
than the whole thereof at and for the amounts charged
for the taxes penalties costs and charges; the said
County Treasurer shall declare that the State is the pur
chaser thereof and for the amount charged, and
thereupon the State shall become invested in fee simple
with the titles of said lands and the appurenahc and
all the Improvements thereon If the said sale any
person shall publicly offer to take less portion than the
whole of said lands shall be sold such person as shall
sameand upon the payments Of the amount so due to
said County Treasurer said officer shall execute and de-
liver the said purchaser certificate setting forth the
fact of such purchase, and the payment OF the amount
bid and hereupon the said purchaser shall be entitled
the grant from the ate of the undivided right title
interest in fee simple without redemption in and to all
the lauds sold and all lands belonging to any person
or persons or corporaton against whom such tax
al III ubic Tho
amount bid holds the whole Of said lands purchased
and the purchaser shall be entitled to demand partition
thereof according law and such partition the said
purchaser shall be entitled to proportional share and
interest III all the improvements thereon. In addition to
the assessed and chargeable upon said ands
there shall be added at the time of said sale FIVE per
ccntum Of the Of said taxes penalties costs and
charges which said is hereby appropriated for tho
expense of said SALE and the collection Of the moneys
thereon Onealf Of per cent to be for the use Of
the county and the balance to be paid into the State
Treasury If any person to whom such lands shall be
struck Off shall fail forthwith to pay the amount bid
therefor said County Treasurer shall Immediately expose
and offer such lands for resale II previous sale had
taken place The County Treasurer shalt make weekly
rcmittances of all funds received according to the pro-
visions of this act the State Treasurer and shall for
ward monthly accounts for said funds to the State
Treasurer
Sec ). 1t shall be the duty Of the Governor to cause
this act to be published in such shall in his
judgment be requisite 10 give full information thereof
the expense Of sail publication to be paid reimbursed
out of the funds authorized hereby to be charged tho
expenses Of said sale.
Sec G. 1t shall be the duty Of each County 4ditofo or
each coanty to exhibit the books thereof showing all
delinquent herein provided for for sixty days nr
preceding such SALE and all persons shall be entitled to
inspect the same between the hours Of o'clock A VI.
and y NJ each day. Sundays except and it shall be his
duty to attend said sale with the said books and TO
furnish to said County Treasurer and all persons requr-
ing the same such information the records Of his Office
NAV afford relative the matters involved in said sale
md unon the delivery Of the Trasurers certificate Of