Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1873-09-18
County Treasurer's Sales of Delinquent
Iands--Rcdemption of Lands Sold for.

lands--Rcdemption of Lands Sold for
Taxes.
To the Editor of the Edgefeld Advertiser.
A corrupt and hybrid legislature-aln
ignorant Comptroller General-and a
corps of blundering and plundering
county officials, have annoyed and i'm
poverished the people so much, by un-
intelligible legislation on the subject OF
taxation; the assessment and collection
of the taxes; and the redemption OF
lands sold as delinquent, that, at the re-
quest of many of my fellow-citizens ag-
grieved by the eXactions of these igno-
rant officials, we have been induced to
examine the law upon the subject OF
taxation, and now give the public the
result Of our Investigations.
The revised statutes made the law OF
the State by a. A., February IL, 1872,
contain the whole body Of the statute
law now of force with the exception OF
such acts as are comprised in Pamphlet
Acts passed in the years 1923 Among
the acts in these Statutes, is that relating
to the assessment and collection Of taXes,
passed Sept. Is, 1868, and revised and
re-enacted by a. 4. 1872, See Revised
Statutes, from p. 40 top. SS, and Pam
pblet Acts of 1872, p. 81. From and after
the revision and rc-enactment Of the tax
act of l5 Sept. 1868, by the act of Feb. 10,
| 1872, the tax act OF 1868 was no longer in
force, but was 8. de j'sre, CT dc fucto," re-
pealed or extinguished. You can adopt
either of the TWO expressions, you please,
| as we arc not disposed to be technical i'll
the Newspapers, and i'll legal intendment
they convey pretty much the same idea
The legislature at the same Session ut
which it had re-cnactcd the Code of Laws
called the Revised Statutes" passed an
Act to amend al Act Entitled AN Act
Providing for the Assessment and Taxa
ton of property"-passed Sept. 10, 1885,
and III! acts Amendatory thereto. This
act was approved March -, 1872. 1t is
very evident that our wise Legislature
never examined the Revised Statutes
which it had adopted and recognized
short time previously, and probably were
wholly innocent Of what this Code con-
tanned, or it would not have eXhibiEd
such gross stupidity as to essay TO amend
an Act that had been repealed by ita
month or so before. Whatever may have
been the morbid delusion under which
it acted, this absurdity and anomaly in
legislation was committed, which per-
haps cannot find parallel out of South
Carolina, viz: That the law making pow
cr endcavored to vitalize defunct stat
ute by taking something from its dead
body.
Sec. l, A. A. 1872, approved March II,
1872, seeks to amend sections l0s, ia,
ll6, III, l23 of the defunct Act of Sept.
Is, 1865, but as this Act was repealed be;
fore the amending act Of March u, 1872,
passed, it will appear at once to every
intelligent Of Statutes that
there was not any Act in essc to amend,
and that therefore Sec. l, of this Act was
ignorant, useless, and worthless legisla-
ton, and is not the law of South Carolina.
The position we take is this, that the
Only law in this State, in regard to the
assessment. and collection Of taxes is to
be found in the Revised Statutes, pages
as aforementioned, and that the Sections
lOs, III, 1l6, l23, parts of A. A. 18th Sept.
1868, which A. A. March IL, 1872, seeks
to amend. were re enacted, adopted and
made the law of the State by A. A. 10th
February 1872, Revised Statutes, p. 40 to
p. S.; Pamphlet Acts, 1872, p. 81.
Now if the act contained in the Revised
Statutes, is the only law of the State i'll
regard to the assessment and collection
of taxes, and the redemption of lands,
then the salos made by the County
Treasurer during the present year, and
the conduct Of the County Auditor in
giving parties alleged to he purchasers
at such sales, deeds contrary to-the eX-
press provisions and directions of the
law, is palpable violation of the sacred
rights of.the citizen, which the Public
Press should sternly rbeuke.
The law of South Carolina enacts as
follows: "That at sales of delinquent
lands, IL purchaser shall pay the eamount
of taxes, assessments, and penalties i'm
mediatelyin cash, and failing to do SO shall
forfeit, and pay a penalty OF .Gttyp per cent,
on the amount therof, which shall inn
mediately be charged on the duplicate OF
the county, by the County Auditor
against such purchaser and collected as
taxes, and with like penalties for delin-
ouents, &C." Sec. 10, Revised Statutes,
D. ~. "All moneys received by the
County Treasurer at amy delinquent land
sales, shell be distributed by the County
Audito,, to the several funds for which
they were respectively leUtcd, de-" iidi
Sec. 2l, p. 7paq .sCounty auditor to give
to purehasersdat tax sales certificate of
purchase Sec. 2s. i'd; p. 80. "No, deed
shall. be made for any READ cstate'sold at.
delinquent land sale, until the expiration,