The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1873-10-11
The Redemption ofLands Forfeited
to the State for Non Payment OF

Taxes. 3
In our last issue of August 3Oth, We
published a letter from Comptroller
General Hoce to Hon. S. j.
Lee, in reference to the redemption of
lands sold for the payment of taxes, and
Forfeited to the State for. the want of
bidders, and remarked at the time that
1t was the intention of Mr. Lee to test
the soundncss of the Comptroller's at
titudc on this subject in the Courts.
Our own views of the matter coincided
with those of olr. Lee, but as the sub
jcct was somewhat obscured by the
amount OF legislation which has bcen{
had on the tax question for the past four
years, we determined to postpone any
expression until we could embrace the
opportunity of critically examining the
question. This we have done, and the
enquiry has satisfied us that the Comp
troller is wrong In the first place, he
seems to labor under misapprchension
of the law when he broadly asserts tha;
such lands cannot be redeemed, and re
lcrs to section los of the laws Of 1865,
alleged to have bren amended by act
of March ID 1872. and conirmatory of
his opinion. Now this section does
not re'er TO forfeited lands, and was
never legally amended by the act refer
rcd to- and It's strange that Mr.. IIogo
should SO believe when he had before
him the Revived Statutes in which this
very section. as well rs others, of the
tax act OF S6Sswere adopted aud made
the law of the State by act OF February,
1872, and Of ryToss blythe provisions, of
the Constitution Art. 3, Sec %, Tit
Ex. Dep. .a 1s-,
At the time Of the passage Of the act
OF March II, 1872, no portion of the
tax act Of 1868 was OF force, as Of that
year, and therefore, when the ,-IIegiAla
turo by Sec. i, of The former,
sought r to ap:ud Sec.v s-l0S
and other sections of the latter, it attem
pied 10 amend statute that was no lon
gerthc law Of the State, h wing become
nullifcd by the re cnactmen, aud adop
tion of its provisions inihe Code OF
Statute law made the law Of the State
by the act and in the manner before sta.
Ted The Revised Statutes eriboiy all
the State laws of the State of force at
the time OF the final report of the Com
missioncrs, by virtue ofA. AaMarch 8 !.
1860, passed in pursuance Of Art. 5,
Sec. 3 of the State Constitution, The
next report was made November rs,
1871, SO that this Code contsius all the
law of \ StStu,ory character ia Eprce .up
to that date, and made SO by A. A.
February, 1879, and in legal contempla
tion these Statutes arc 70 be consider
ed AS having been passed at tue same time
. In constructing a revised Code Of ls%s
they are to be considered as contem.
poraneous acts, parts of ono entire sys
TEN Of law, - Llekwell on Tax Titles,
6l5. From and alter the re-cnuctment
aud adoption Of the Revised Statutes,
thesta& act passed September 10, 1858,
ceased to exist as the law, of tie State,
but its provisions were made law by act
of February, 1872. Pamphlet acts,
1872, up. 81. 1t will be clearly per-
ceived, therefore, that the Legislature,
in Sec. ] OF the Act OF March ~, 1872
ignorantIy amended an act that WIS not
of force, and that tho only law in rela.
tion to the nssessmept and collection of
taxes and redemption of lands now of
force, isyby virtue of The Act Of Februa
ry, 1872. Fs-,s,ag
Mr., lioge refers to The Joint Rcsolu-
tions of lSS2--'7:3 as ,ox plontory Of the
Intention of the Legislature, and as a
corrcce criterion of const rdc.ion, but as
it is the province Of The Courts, and not
the Legislature, to interpret laws, ,there
Is nolhips in this ,yiow OF, the quos-
4ion qsBu s,., ls ylags
81 The point seems, however, to be set
ktlcd by the following citations, from, the
Revised Statutes aud legal decisions of
thc Courts:
lsI fThc County Apditor spr shisYDeputy
shall attend all sales Of 5dAi1qucnt real
estate,smadel by thaf Treasnrer aofI his
oodnt8Metcj andsifany parcel was offered
for sale, and not sold for want Of bid,
Il dor. OF rl.au L-=. d.