The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-04-08
Delinquent Taxes.

| Assembly, at its last session, Increased tne
strineency OF the general tax law. Amongst
other amendments were these: The reduc-
| tion of the period within which real estate
sold for taxes may be redeemed, to thirty
days, instead Of one year, without penalty,
and to ninety days, instead OF two years,
with penalty Of fifty per cent; provision
that the County Auditor be required, on be-
half OF the State, to warrant the titles to all
lands sold for delinquent taxes; that the
State shall become the owner OF all delin-
ouent lands offered for sale upon which the
amount bid is not equal to the taxes and ex-
penses; that II any purchaser does not pay
forthwith the amount of his bid the lands
shall be Immediately resold, as II no preVi-
ous sale OF them had taken place. But the
severest section in the whole law is that
which relates to the delinquent taxes OF
ls6s-ls7l, which amount, we believe, to
about eleven hundred thousand dollars.
The section is as follows:
"SEC 4. That all lands and real estate VIII Will
| in this State, whereupon, or IN respect WnereVi.
any sum Of money remains \, oscIoO aue NJ p chan.
ter Is. title g. Of general statutes, or which are
liable TO be sold for, or on account OF, any TAX
| laid BY or under the authority OIL this State,
for State or county purposes, in accordance
with the provisions Of either oi tns iie ssvsra,
acta, for the purpose of assessing and leVylng
taxes for the support Of the government OIL the
state, and of the several counties thereof.
passed In the years 1868, 1869, 1870 and
1871, shall be exposed 10 sale and sold for tie
pdyn.ent of such taIeS, and all penalties, eosls
and charges thereon accrued, on the 9rSt Mon
day in June, 1872 and from day 70 aay aeere, s,
| thereof SHAFT Js sold, at the place or places,
| on the terms and in the manner hereinafter
provided: such sale shall be by the county
| treasurer of each county. at the county seat.
who shall expose and offer the said lands at
public sale, to be sold and conreyed IN fee sim
Die aoiti,out Me right of redemption for The pay
| sent thereof II no person shall, at said sale,
offer to purchase or lake less quantity OF the
| lands go charged and offered than the Wnole
thereof, OF, and for the amount 80 charged. 1or
the lakes, penalties, costs and charges, the saii
county treasurer shall declare that The Stale Is
| the purchaser thereof, at and Tor the amount
| 30 charged, and thereupon the state snail oe-
/ come invested In fee simple with the lille 10
| said lands- and ,he eppnrtpnances. and all the
I improvements thereon. If at said sale any
| person shall publicly offer TO lake less por-
| tion than the whole of said lands, for lhe said
taxes. penalties, costs and charges, then the
said lands shall be sold to such pei son as ahai
offer to take the smallest portion thereon: anu
pay the same; and, upon the payment ol tne
| amount so due 10 the county treasurer, sa!o
| officer shall execute and denver 10 tne sa'o
! purch iser certificate settling forth the fact
of such purchase, and the payment O1 lne
amount bid. and thereupon the said purchaser
| shall be entitled to the grant from The State OF
the undivided right, little or Interest, IN tee
| simple ,oithOut redemption, In and TO all the
lands as sold, and all lands belonging to any
person or persons, or corporations, agalnst
whom such tax was levied aud assessed. equal
i to the proportion which the amount bid holds
to the whole Of said lands 30 purchased, and
the purchaser shall be entitled to demand par
tition thereof according to law, and on sncn
partition the said purchaser shall be entitled
| 10 PROPORTIONAL share aud interest In all I'M
proyements thereon. In addition 10 the sums
now assessed and chargeaole upon said lands,
| there shall be added at the time OF said sale
! five per centum OF the amount OF said taxes,
penalties, costs and charges; which said sum
is hereby appropriated for the payment OF the
| expenses Of said sale and the collection OIL the
moneys thereon. One-halt OF one per cent. 10
| be for the use of the county, and the balance
to be paid into The State treasury. If any per-
| son to whom such lands shalt be struck of
| shall fall forthwith to pay the amount DID
therefor, said County Treasurer ShaI uanae-
diately expose and offer such lands for resale as
| if no such previous sale had taken place. the
| County Treasurer shall make weekly remit
| tances of all funds received, according to the
provisions of this act, to the State Treasurer,
| and shall forward monthly accounts Tor said
funds to the Stale Treasurer"
We do not see any way OF escaping from
the penalties contained in this section. All
real estate, upon which any State or County
tax for 1868, 1869, 1870 and 1871 remains
unpaid, will be sold at public outcry on the
first Monday in June. We have no reason
to believe that there will be, or can be, any
remission Of penalty or postponement OF
sale. The State authorities are resolved to
enforce the payment Of the arrears, and
one OF their arguments is, that they will not
levy additional taxes upon the citizens who
have paid regularly, in order to provide for
the deficiency caused by the tardiness OF
those who have not paid at ALL We only
hope that every citizen will retain his tax
receipt, as constant and cogent reminder
that publication OF the government, in
the interest OF honesty and economy, is in
dispensable to the very life OF this Common
wealth. High as the taxes are, they must
be far less than the intrinsic value of the
property which is taxed, and the only choice
now is between paying the taxes and losing
the property. This is the point to which
the tax question is narrowed; just as the
only point for the conservative voters to
consider next October is, how to obtain an
impartial and upright government which
will reduce taxation, as far as practicable,
and see that the State obtains the full worth
of every dollar which is spent.
The Orphans Home,
We are requested to lay before the public
the objects and claims OF the Orphan Home
OF South Carolina, at Spartanburg Court
=