The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1873-10-11
from, and after, such sale, &c5's sootio,
&C., i'd, PIP. so. l,

~o', iu'i PP' Ou' L.
sss "Each tract, or lot Of land, cr part
thereof, which shall be offered for sale
by the County Treasurer at any dAin
quent land safe, as provided for in this
131 apdnotsoid for 1aa6f of
bid|es shall thereby become forfeited
to the State OF South Carolina, and
thenceforth all the right, title, and in
tefcst oftbc fetnsr owner fhorsin Shall
be vested in the State of Soush Carroll
ma, 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 penalties as if the same was
purchased by private individual, and
returned by the Trsdsiretsas Delinquent
until sold as forfeited real yessate, SEQ
81 id SO.
"ThSC6dnty Auditor shall enter in a
substan,ial books So denominatcd the
Forfeited Land Record, list of all real
estate forfeited to, or purchasol in be
half of thc'Stote according to the pro
visions as Of this chapter sQDs sec, 35, id
So ts ~
In the case ofalllluds pll chased on
behalf Of, the. State under the provisions
of section 1Soflhis chapter (13), tho
c, unity Treasuershll,i in the name of
the State, enter. upon, aud take posses
sion of the same ana may lease the same
&c, aud subject oialf the rights gof re
demption in such case provided for by
law &c. 42, id 81. '''''
"AnyJpcrsopgwho shalFlhave rented
lands under the pro~isssons of the fore
going sest;44a. AZ, shall at tho cexplJa
.tion OF the time during which said land,
were rcdcemqblolby the Original owner;
be deemed to have required a right Of
Pre- einpt;onatos the samess Sec. sq43y ijp
34!asrf vaa ., ~ 'iaH fR'rEas 81 s'7ssf
The above citation from the Revised
Statutes are sufficient to reltuc the die
rum of Mr.. Hoge 10 regard te@thc re
demptis q osgsaaa f0eFsissd hant of
bidders; and also, upon, the generally
rssepted doctrine, that TAX laws age to be
ceustructedsins faVnrA of the taxpayefs
aad Ngiiast the t9,ts = -7ly hyI.la.ppds lf,r,
fet cd to, ,thesStat o,'shnuld not sbga GOV
erned bythe' provisions, and 'edaity ef
fhs Statptefswhich, ], in 'sonerat terms,
gives therighs Of redemptiea, ip ali s,lcss..
of delinquent real estate, we are at loss
to understand
The following citations from legal
decisions may not be amiss in this, con
neectlpp; EIEJ ~ sssoted aa,aisv y.
ls$Gcasrat wordssiu ae4statute are TO.
receive s gceeral CONSTRUCTION, u"less
there ia,suaiothing ia the st,tute to res
train their 'appsratioa-l2 Georgia Rap.
b21s6 6Sisipleg t3O8.s Sd 1tv opsa.s.s4 est
v"whefe aStat6s paakes no no exceptions. x ic,ss
the Courts can make noue.-26 Miss.
Res 57l. g So
1.-THE exception Of a particular thing
Or person, OF eIaas of .fiiings, .ffom the
general words of a statute, proves that
in the opinion of the Legislature, the
things Or persons, swoqld ibea Within the
general clause, but for the exception,
W12'Whea 438; 12 johnson 2GO. Ii
johnson 391.
to to work Ippjjpssstics 1z 'JItolAApps0qF JtoAAps0q 1876.
"Revenao Statutes are to be construcl
ted most tayoEably Eto .athe Citizen
blackwell on Tax Titles 627.4s ssssL
"a statutory power derosatory, to
private properly ought tobe constructed
ictlyi~and'uot enlargsdhy intendncnt
id 628. ,..a,i, =, a,sl "a, s,--.s +.
Without intenling atlfs article be
yondd, 1y reasonable limits, we will say, that
incur opinions aownets aof delinquent
real estate s6la, qaaet- the provisions. Of
ati,e tax law, ,Fqontained, inat th6a revised
statues and sa9 .Es 4EofsssitSdd for Ethe yaqs qf
bidders, have not only the right to
.Fe deem, but hat0 withia two years, iq
~ hich they can exercise this right sol
redemption. There is no authority in
out lqy,te osptyoysrt thea positions eye
shAYe takeny % fdRSs wo Can sec, auJI Is
'all tax laws are to bo constructed In ia
yot OF the tdSpdycfs, it necessarily fol
lows that the right of redemption in all
cases belongs to the citizen. Why, the
tstStc should be preferredtos Individual
purchasers Al, dqlj4qdsns land sales is
more than we can comprehend aud We
hone that the Courts of the State or