The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1872-04-04

travelled, for such, services. The foregoing fees
ahah. be paid by the officer executing the pro-
cess out of the property of, the debtor or, IN
case OF the homestead set ont to widow or
minor children, out Of the estate of the deceased,
by the executor or administrator thereof The
Sheriff is hereby authorized TO retain two and
one half per cent. on every one hundred dollars
deposited with him, as directed by this Act, as
compensation for receiving and paying out
moneys so deposited. -. 80
Sec r. All Acts, or parts of Acts, inconsist-
ent with this Act, or supplied by it, be, and the
same are hereby, repealed.
Approved March 13, 1872.
e..! "a .sz$J 9-
AN ACT TO AMEND AN ACT ENTITLED AN
ACT PROVIDING FOR THE ASSESSMENT AND
TAXATION OF PROPERTY, PASSED sEPTEM-
. BER Is, 1865, AND. ALL ACTS AMENDAToRY
THERETO" o.. -
Section 1. Be Il enacted by the Senate I'D
House of Representative of the State of South
Carolina, now met and sitting in General AS
sembly, and by the authority of the same:
That section 108 of the act entitled '"an act
providing for the assessment and taxation OF
property" passed September Is. 1868, be, and
the same is hereby, altered and amendedGby
striking ont all the proyiso, after. the words
/ delinquent land -sale," in the twelfth line
tbatsection ia of the same act be amended BY
striking out the words "two years" and IN.
serting in lieu thereofthe words "ninety days; =
same is hereby, amended by striking out the
words atwo years. whenever the same appears
therein. and insert in lieu thereof the words
aninety days - that section III of the same
act be, and the same is. hereby, amended by
striking out the words Zone year." whenever
the same may appear therein, and insert, in
lieu thereof, the words "thirty days." and; by
striking out the words "two years." whenever
the same may appear therein, and insert the
words Hninety days." in lieu thereof; that Sec
ton I23 of said act be, and the same is here
by. amended by striking out the words "two
vears.n whenever the same may occur therein,
and insert, in lieu thereof, the words ninety
days" .5,;;,.
Sec. 2. That so much of the act entitled "an
act to further amend an act entitled an tpro-
viding for the assessment and taxation of prop
erty," passed March 8, 1871, as provides that
all deeds of conveyances of real estate shall be
placed on record in the oficeBf the County
Auditor before the came can be placed on re-
cord in the Office of the Register of Mesne Con!
veyance, be-, and. the same is hereby, amended
by adding the following, viz: "And for each
and every violation of this provision by
Clerk of Court or Register of Mesne Convey
ance, he shall, upon conviction before any
Court of competent jurisdiction, be fined In
sum of not less than five dollars, nor more
than twenty dollars, and the costs of the ac-
ton. one half of said fine to be paid into the
County Treasury for the benefit Of the county,
and the other half to be paid to the County
Auditor.
Sec. 8. That all lands which have been for
feited to the State under the provisions of the
act providing for, the assessment and taxation
of property, passed September 10, 1868, and
other acts amendatory thereto, shall be adver-
tised by the County Auditor, in manner provi-
ded by section 107 of said act, and sold by the
County Treasurer to the highest bidder, and
the County Auditor shall execute warranty
deed" to the. purchaser. The proceeds of the
sale, after deducting fees allowed by law, and
paving the county the amount of taxes and
penalties due from such land, shall be for
warded to the State Treasurer by, the County
Treasurer, and shall be credited to the county
from which it is received on account OF the
forfeited lands.
Sec. 4. That all lands and real estate within
this State, whereupon, or in respect whereof,
any sum of money remains due or payable al
ter the sale provided for in section 10. chapter
13, title 8, bf general statutes, or which are
liable to be sold fors or on account of any tax
laid by or Under the authority of this State, for
State or county purposes, in accordance with
the provisions of either of the several acts, for
the purpose of assessing and levying taxes for
the support of the government of the State,
and of the several counties thereof passed in
the years 1868, 1859, 1870 and 1871, shall be
exposed to sale, and sold for the payment of
such taxes, and all penalties, costs and charges
thereon accrued, on the 6rst Monday in June,
1872, and from day to day thereafter, Sundays
only accepted, until the whole thereof shall be
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 conveyed in fee simple without any
right of redemption for the payment thereof
If no person shall at said snle offer to purchase
or take less quantity of the land so charged
and offered than the whole thereof, at and for
the amount 80 charged, for the taxes, penalties,
costs and charges, the said County treasurer
shall declare that the State 10 the purchaser
thereof, at and for'the amount 80; charged, and
thereupon the State shall become invested in
fee simple with the titles to said lands and the
'appurtenances, and all the improvements
thereon. If at said sale any person shall pub
lcly cffer to take less portion than the whole
of said lands, for the said taxes penalties, costs
and charges, then the said lands shall be sold
to such person as shall offer to take the small
est portion thereof, and pay the same; and up.
on tho payments Of the amount so due to said
County Treasurer, said officer shall execute
and deliver to the said purchaser a certificate
setting forth the fact of such purchase, and the
payment of the amount bid and thereupon the
said purchaser shall be entitled to the grant
from Che State of the undivided right, title or
interest, in fee simple, without redemption, in
and to all the lands so sold, and all lands be-
longing to any person or persons, or corpora.
Zion, against whom such tax was levied and
assessed, equal to the proportion which the
amount bid holds to the whole of said lands:so