The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1873-10-11

from, and after, such sale, &c." Sectioa
&c, i'd, PIP. so. Il.
.,g "Each tract, or lot of land, or part
thereof, which shall be offered for sale
by the County Treasurer at any ddlin
qucnt land sale, as provided for il this
,ehapter(t3) and not sold for want of
bd6e :, shall thereby become forfeited
to the State Of South Carolina, and
thenceforth all the right, title, and in
tefcst ofthc fetmer oRncr therein Shall
be vested in the State of South Carroll
na, and shall be designated by the Coun
ty Auditor on the list Of delinquent lands
as Forfeited and transferred to the State
ofSouth Carolina, aud charged with,
taxes and pen .ltics as if the same WIS
purchased by private individual, and
returned by the Troasureras delindue Mt
until sold as forfeited real. estate, SEQ
81 id SO.
"Ths Couuty Auditor shal' enter in
substantial book; s., denomiuatcd the
Forfeited Land Record, a list Of all real
estate forfeited to, or purchase in be
half of the State according to the pro
visions Of this chapter G3s see, 30, id
So. 7fS So.
In the case ofall lauds pdr chased on
behalf Of the State under the provisions
Of section IS oflhis chapter (13), tho
G, unity Treasurer shall, in the name of
the State, enter upon, aud, take posses
sion of the same and may lease the same
&c, and subject to all the rights gor re
demption in such case provided for by
law, &c. ~, id 81. ''
ANY person who shall7have rented
lauds under the pro~isssons of the fore
going section. AZ, shall at tho expira
'tion OF the time during which said land.
were redeem mq5lc by the original owner;
be deemed {, have required q right. Of
pre- emptt!on to the same Sec. .43, iIp
34.nksg vas Or ~ sIaE ss 81 eF7Ff
The above citation from the Revised
Statutes are sufficient to reltuc the die
rum of Mr.. Hoge, in regard toe,thc re
dompti; asoflsada f9rssigsl bS nant of
bidders; and also, upon the generally
receptcd doctrine, that tax laws are to be
coustructedain favor of thet taxpayers
ana tgainst the ) tate Why slands f.r
feucd to hesStaic, should not bsc GOV
erned by the provisions, and equity ,nf
ths Statutes which, in general terms.
gives the right of redemption in all s,les
of delinquent real estate, we nre at loss
to understand
The following citations from legal
decisions may not be amiss in this. con.
nection; FIEg q ~ g7gpta8 asiaigl =
5"Gcueral words IN a statute are to
receive 4 general construction, unlcss
there is'somsthing in the statute to res
train their appsratioa-12 Gcorgia Rep.
521s 6 Si,ipley 3O8., 81 DFs sea.eea or
s"Whcfe a Statue n,akeY no exceptions
the Courts can make noue.-26 Miss.
Res 57l. $50
1.-THE exception of particular thing
Or person, OF class of .taings, from the
general words of statute, proves that
in the opinion of the Legislature, the
things or persons, would bea within the
general clause, but for the exception,
WIZ Whea 438; 12 johnson 2GO. Ii
johnson 301.
Statutes aro.hsysf gobo constructed /
10 work injustice.--7 Johnson 49G.
6. ''-~
Revenue Statutes are to be construc
ted most farorably Ito. athe Citizen
Blackwell on Tax Titles, CIT assgl
"A statutory power derosatory, to
private property ought tobe constructed
strictly, and'uot enlargedhy intcndncnt
id 628. .t--.
Without intenling this article be
yond reasonable limits, we will say, that
nour opinions owners ot'dehn1nsnt
real estate sold uader the provisions. of
the tux law, contained in thea revised
Statutes, and Forfeited for the want Of
bidders, have not only the right to
redeem, but havo within two years, ip
which, they can exercise this right OF
J redemption. There is no authority in
our Jaw yst9 oontroysrt the positions we
have takenS $50 falAas wo Can see, autl as
Fall tax laws are to BIO constructed in ia
yor of the ta9paycts, it necessarily fol
lows that the right Of redemption in all