Beaufort Republican. [volume] (Beaufort, S.C.) 1871-1873, 1873-10-09
The Delinquent Land Sales.

Newspapers and lawyers in several
counties of the state are discussing the
question as to the right of the owner to
redeem land sold by the auditor for del
inuuent taxes. The comptroller has de-
cided that such lands cannot lie redeem
ed, but we think he is decidedly wrong.
A writer in the Elge6eld AdcertSser
very thoroughly examines the whole
question and comes to the following con-
clusion:
The only law in force. in regard to
the assessment and collection OF taxes,
aud the redemption of lands, sold by the
County Treasurer as delinquent is con-
tanned in the Revised st rtutes made
the Statute law of the State by Act of
Feb. 10, 1872. We use this date rs that
by which the Secretary Of state declares
that this Act became law by virtue of
the Constitution Of the State, without
the approval c. the Governor, Pamph-
let Act, 1872, p. 81.
The conclusion irresistibility follows
that no sales of alleged delinquent lands
by the county treasurer, are Raid, and
no deeds conveying them carry any title,
unless both transactions are in an strict
accordance U,th la,o as above contained
Chief Justice Marshal has said THAT no
individual or public officer can sell and
convey good title to the land Of aroth
er, unless authorized to do so, by express
law, is one ofthosc self:evideut PROPOSE
tions to which the mind assents without
hesitation; and that the person invested
with such a power. must pursue with
precision, the course prescribed by Tar,
or his act is fnvalid, is a principle which
has been repeatedly recognized in this
court" Thatchher VS. Powell, 6 Whea,
7l9.
Another authority decides that $50
strict indeed are the decisions in reference
to this class of sales (tax sales) that it
has been said that tar deed as prima
fIcic void" ( SmedeS q VI. G2S; cited
in Biackville on Tax Titles, p. 81.
Another authority decides " that the
officer authorized to sell, must act in con-
E1rmity aciM tic iac, from whence his
power is derived, and the purchaser is
bound to inqutrc, ,chcther he has SO acted.
1t is therefore held to be a condition pre-
cedent to the passing of the title at such
sales, that all Of the proceedings ut the
officers who have anything to do with the
LStiuq aud udludti0n of the land, the
levy and collection of the tax, the adver-
tisement and sale of property, &c, must
be in strict compliance with the Statute
autho izing the sale." Blackville, "a
and the numerous authorities there col
lectcd. ''The validity ola tax sale de-
pends upon the authority of the officer
to sell, i'd, 33-4. The power to impose
a tax. on real estate and sell it, where
there is failure TO pay the tax, is a high
prerogative, aud should never be exer-
cised in doubtful cases. I'll 33. AS a
matter of public policy tax sales should
not be sustained unless she laws are
shown to be have been complied with. ,
d., A..
These authorities are sufficient to show
tho dispos,tion Of the courts in regard to
tax sale and will satisfy any rational
man that {, ,ch sales are nullities, unless
every requisitioH of the law Is -, observed. a..
treasurer for the year 1878 for the taxes
Of 1872: Suppostsg that the assessment
Of real estate has been made according to
the provisions Of the constitution, ana
laws in pursuance thereof, has the coui.-
ty treasurer sold delinquent lands during
The Isl: ndn in % sucS ses ss as nn lI
and void? III A.
The oaM authority under which the
county treasurer could make such safes
is that contained IN the Reused Statutes
Tit. 8, chap. l3. His sales were made
nnder Sec. 4. of the A. A., Feb. u,
1872, which in this respect is special
act. and relates to, and only authorizes
.ales of lands for taxes due for the years
Is6sI9'7O-'7I, and which were required
TO he sold the first Monday in June, 1872.
After such sales, this act in respect to