Beaufort Republican. [volume] (Beaufort, S.C.) 1871-1873, 1872-01-11
The Tax Titles.

1t has come to our knowledge, from
many sources, that the old owners ofthese
islands feel that in the selection Of their
lands for tax sale, a special spite was in
dulged in, unfair towards them in their
relations to other citizens OF this State.
However much poetic Justice there may
be IN the fact that the hot-bed of rebellion
re eceived the worst punishment, history
will not bear them out in the assumption
that it was Intended, as against the dwell
ers on the sea. Islands. The law applied to
all the insurrectionary states, with equal
force. BY one of the exigencies of war,
this spot, of all the southern seaboard,
was laid open first to the operation of the
law. The tax commissioners were active
and efficient. Hence, and for no other
reason, these lands were first put under
the hammer. AS soon as the main land
was sufficiently oc@pied by our forces, the
law was put in operation there, as well as
here, and lands there were under actual
advertisement for sale, when the war
was brought to an end.
As for that portion of the law which au-
thorizes all the land to be sold for the tax,
and if not redeemed to become forfeited to
the government, and which is complained
of so much as being virtually confisca-
tion act, it is only necessary to say that it
is precisely similar in that respect, to l~ws
on the statute books and enforced in our
western states.
And we are of the opinion too, in re-
gard to these tax titles suits, that that
line of action was not generally approved
of by the southern people, and it would
have been much the better way instead of
bringing these suits, and 80 throwing
numberless small owners ofland, innocent
third parties, into confusion, to have gone
to the government itselr-in that they
would have had the encouragement of all
parties-a nd ask for the restoration of all
unsold lands upon payment of tax and
penalty and expenses of sale.
The decision of the United States Su-
preme court, recently published 10 this pa
per, has thrown wet blanket on all the
hopes of the suitors at law, and it remains
to be seen whether they will sufficiently
recover from the chill to proceed under
the centre de nouo. The 7th section of the
act of 1862, which is revived in full force
by the Joint resolution Of Congress of Feb
ruary 25, 1867, IA U. S. statutes) make
the certificate of sale prima facie evidence
of it validity and regularity, and if you
can 90 behind it only to prove 1st, that
the land was not liable to taxation-2nd,
that the tax on the land has been paid
Sd. that it has been redeemed according to
law. The reviving part of the joint res
olution above referred to, says: "certifi
Gates of sale shall be received in all courts
and places as prima facie evidence of the
regularity and validity of said sale and of
the title of purchasers under the same, as
provided in Sec. 7, of an act \ ap-
proved June Z, 1862"
So then, at the best, under the decision,
and under the law as now standing, the
chances of success are now reduced to
very narrow limit. and it is sRcerelY to be
hoped, under the present view, that no
further effort will be made. to throw soci-
etv on these islands in state of utter dis
organization by upsetting the titles to
land.
RSEIn accordance with our promise, we