Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1873-09-25
For the Advertiser.
County Treasurer's Sales Of Delinquent
Lands,--Redamption of Lands Sold
for Taxes.

Mr.. EDIToR,-In all article in your
last issue we endeavored to show that
the only law in force. inregard to the as
sessment and collection Of taxes, and the
redemption of lands, sold by the County
Treasurer as delinquent. is contained IN
the Revised Statutes made tho Statute
law of the State by Act of Feb. 0S1S72.
swo use this date Us that by which the
Secretary of State declares that this Act
became law by virtue Of the Constitu-
tion of the State, without the approval of
the Governor, Pamphlet Acts, 1872, p 81.
The conclusion irresistibly follows that
no sales of alleged delinquent lands by
the County Treasurer, are valid, and no
deeds conveying them, carry any title,
unless both transactions are in strict &C.
cordance arith law as above contained.
Chief Justice Marshall has said "that no
individual or public officer Gun sell and
convey good title to the land of another,
unless authorized to do so, by express
law, is one of those self evident PROPOSE
tions to which the mind asssents without
hesitation and that the person invested
with such a power, must pursue with
precision, the course prescribed by law,
or his act is invalid, is principle which
has been repeatedly recognized in this
court" Thatcher VS. Powell, Whea
ll9.
Another authority decides that $50
strict indeed are the decisions in refer
ence to this class of sales (tax sales) that
it has been said that tar deed is prima
facie void" 4Smedes d NJ, 62s, cited
in Blackwell on Tax Titles, p. IS.
Another authority decides "that the
officer authorized to sell, must act in
onfo,naity soith the la'O, from whence his
power is derived, and the purchaser is
bound to inquire, mhether he has so acted:
1t is therefore held to be condition pre-
cedent to the passing of the title at such
sales, that all Of the proceedings of the
officers who have anything to do with
the listing and valuation Of the land, the
levy and collection Of the tax, the adver-
tisement and sale of the property, &C.,
must be in strict compliance with the
Statute authorizing the SALE" Black
we'll, "A and the numerous authorities
there collected 1.-The validity of tax
sale depends upon the authority of tho
officer to sell, ill.,, 1874. 1.-THE power to
impose a tax, on real estate and sell it,
where there is failure to pay the tax, is u
high prerogative, and should never bo
exercised in doubtful cases." id SO. " As
matter of publicp policy tax sales should
not be sustained unless the laws are
shown be have been complied with"
i'd, AZ.
These authorities arc sufficient to show
the disposition of the Courts in regard to
tax sales, and will satisfy any rational
man that such sales are utilities, unless
every requisition Of the law is observed.
Now for the tax sales of the County
Treasurer for the year 1873 for the taxes
of 1872 Supposimg that the assessment of
of real estate bas been made according
to the provisions of the Constitution, and
laws.i in pursuance thereof, ips the Coun-
ty Treasurer sold delinquent lands da-
ring the year 1873 irA accordance with
law, for if he has not, then all such sales
are null and void2
The only authority under which the
County Treasurer could make such sales
Is that contained i,,.tae Revised Statutes,
Tit 8, chap 13. His sales were made un-
der Sec. 4. Of the A. A., Feb. II, 1872,
which in this respect is a Special Act.
and relates to, and only authorizes sales
of lands for taxes due for the years 1868
,,aJ70-'7l, and which were required to'be
sold the first Monday in Junei 1872.
After such sales, this Act in respect to
sales of delinquent land by the County
Treasurer was In authority exhausted,
and.from thenceforth imperative y
The sales of delinquent lands in, 1873,
having been made under. the void Act
of March II, 1872, are. consequently
null and void, and even "bona tlde' pur-
chasers cannottake any title under. them.
1t Is only necessaryto to examine the Re-
vised Statutes, Tit, 8. chap. 13, in regard
to the collection Of taxes, with the A. A,
IL March, 1872, to recognize the correct
ness of'this position. @aifs
From the above remarks, and CD
tstions, the following conclusions law
ars established: $50 esl9f 'fassf ~