Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1872-06-20

J.if ~ lTeI .Gs y. ni .,n.9
County Treasurer and State Audito
j. certain duties WHICH each are ne
qulred to perform, at stated Its} perlo;dhs a
and neither has any control oyer tn b
other. But it may bs said that nj
doubt the State ,Aaditodf : regarded tn.
act of 1872 as, $ iitse.lf, having the ef
feet of suspending the- March sales
DOUBTLESS he did, butathisr does no
make the fact SO that 5it did, 80 aus
pend them. nor glteilegal validity IL
the resu is of his mistake. 1.-The &C
of 1872 does not, neither by express
provision nor necessary inipiloatlo
in any manner ihterfefe with sth'
March sales, but onrthe contrary're
cognizes these sales as taking place
and provides for q sale in June, .
such lands as as are still IddIihqteltf g
tg: Me.5. .5.March sales " 'haee otcat,ved
I Besides. III this year, the second Tues .
day in March, which was the day dc
aiknated for the sales, was the, ,12tl
day Of the month, and this is. tht
identical dayon which the oct Of l8|7l;i 81
was approved and took. efect~,7litt wa
not published for some time after
wards 2 d hence it could not have
been intended-and.. if inteHdedrit
could not have, had the effect OF sus
pending the sales reqairedby the pre-
v,ous law to occur on that very day
| But, the reader may say what is.the
result? Can the sales Of the delin-
quent lands not take place in June
at all? I think not. The County
Treasurer will doubtless go through
with the forms of sale, and some
foolish people who may have more
money than brains and MO regard for
poor subjugated community, may
go through with the fotmalities OF
purchasing the land offered for sale,
but the titles, though warranted "
by the State, viii se worthless, null
and void,
8. Much confusion of ideas and
opinions seems to exist with reference
to what axe forfeited lands" and
how they are to be sold in connection
with delinquent lands. all this cob
fusion results from the want Of a
clear apprehension OF the law under
which the State becomes the purchu-
ser or otherwise the cwuer i,t u de-
iinquent land sale
Section l8 i. rs OF the general stat
utes (taken from the act o. 1869 pro.
vides that the County Trea-mer shall
"oher ior sale, at public auction, each
tract, parcel or lot Of real estate uc
sclioed in the advertisement afore-
said, on which the taxes, assessment
and penalties charged thereon shall
40, have been paid; and the person
then and there offering to pay the
taxes, assessmen and penalties for
the least quantity thereof shall be
tue purchaser: and the Treasurer
STALL continue such sale, from day to
day, &c. Provided, That if the land
advertised for sale as aforesaid, e&-
vrpt in incorporated cities and yiia.
;;0iiT n =! Us irsscss7'u v7"r;rvI' 'rrte-r----
tiof shall, Oh beaait oi the State,
p.!chasc su!Icien; thereof, at lli"i
rate, 10 satisfy the amount Of tic '''S
Is, assessments and penalties aio.
sad. Til. Is plain. and as Is mani
lest is enareiy applicable 10 county
.a:4,.<, .. cry md village p :'o:ty Is
cApre-sly. 't&tvrtei. What Is the
law as to iris L.lt OF property? We
1ayr Ii II avctio. "a, 81 g.n' a;
statutes as follows:
Each tract Or lot Of land, y! parl
thereof, OF city, village Or town Is.
or part thereof winch shall be onerod
tor sale by the County Treasurer as
provided Ior in this chapter and noL
sold TOR want oil bidders, shall there
by become forfeited to the State OF
South Carolina, and thenceforth al,
the right, title and interest OF the
former owner therein shall be.:vested
in tile State Of South Carolina, and
shall be designated by the County
Auditor on the list Of delinquent
lands forfeited, and transferred to
the State of South Carolina, and
charged with taxes and penalties as
if the same was purchased by a pi-
yate individual and returned blythe
Treasurer as delinquent until sold as
forfeited real estate
It will be seen therefore that no.
lands are properly called forfeited >;
except those in cities and towns.
Those in the country were purchased
BY the Auditor for the State, from
the noHh-west corner, at one-fourth
the assessed value. The State &C.,
ouires titles in both cases; in the one,
BY actual purchase, and in the other
by forfeiture. But understand that
the discrimination Of the officers man
aging and conducting the tax sales to-
occur r. in June is to add together the
taxes Of 1868, ga, 10 and II, and
sell the whole tract or parcel for this
aggregated sum. IF fhis course is!
uuuprsued, up the sale will be illegal .andI
: void without a doubt. The tax-pay-i
er in the country paid his taxes for
1865, 6g and 10, by tie State,
ttrnng!. an es:ercisc- ol ils strong arm
of power AMI the rig ht OF emiheny'
domain king from the north west
corner enough laud each year, at one
fourth Of its value. to pay the taxes,
assessments and penalties. This is a
sacred contract and no subsequent
law can change it without violating
the Constitution. It..is as valid 4
rl.yinent as if the taxpayer had paid
! b.: taxes in money. The State cam
not "back out of a purchase any
more than an individual can The
State, by law which las been up
held ever since the formation Of tie
government, in effect says its inhab