Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1873-07-03
Assessment For 1873.
AUDITORS OFFICE,
Edge6eld County,

/ EuScil0lQ ". LIZ, -. Of.EJ
IOMNERSoff fhoth real sand ssP Personal
IV-PrGperty win please take special no
tice that the follc wing rules for assessing
the property IT. County must be strict
ly complied with.
T. 1st. The Christian or first name of eve
liry'person making their return Of prop
| ertytmust be legfbly written in full.
.2nd. Owners of Real Estate must give
the fiame:of the Road upon which their
Land is situated. 80 =. .;...
The attention of Tax Payers is called
to Section three (3) of An Act, to amend
an Act, entitled an Act providing for the
Assessment and Taxation of Property,
/ passed 18th September 1865, and all Acts
|-Amendatory thereto" q
SEC. 3, That whenever any fax payer
shall fail to make return to the Auditor
of his County within the time prescribed
by law, ii shall be the duty CT the County
Auditor to enter Oh the Tax Duplicate
against such tax payer the property
charged to him the previous year, with
fifty per cent added thereto, except in
cases of sickness or absence from the
County, when the true amounts of prop
erty only shall be charged.-Approved
7th March 1871.
All persons between the ages of twen-
ty-one and fifty are liable to pay Poll
/ Tax unless exempt by law. And the at
tention of Tax PAYERS is specially di
rected to the following Act for the en-
| forcement Of the payment of the Poll
Tax as passed by the Legislature on the
2lst Fob, 1873:
AN ACT to Enforce the Payment of the
Poll Tax.
SECTION /. BE it e1,acted by the Senate
and House of Representatives of the
|. State Of South Carolina. now met and
sitting in General Assembly, and by the
authority Of the same, That there shall
be assessed OIL all taxable polls II the
State an annual tax OF one dollar on each
poll, the proceeds OF which shall be ap-
piled to educational purposes; and if any
person shall refuse or neglect to pay said
tax, before the expiration Of the time
fixed for the payment OF all taxes, the
County Treaurer shall, within twenty
days thereafter, furnish list of all de.
| 'linouent polls to the County Commits
sioners of the County. Where the per-
sons 50 taxed and delinquent have no
| property to be distrained for the pay
ment of said poll tax, Us authorized in
the Act providing for the assessment and
taxation Of property, approved Sept Is,
| 1868, the person or persons 80 delinquent
shall be subject to q penalty of double
the amount of their poll tax; and on
| falling topay the same, when notified of
\ the fact. within ten days after! such notice,
such person or persons shall be required
to work upon the highway or roads, In
/ their respective Counties, as the County
Commissioners may direct, not exceed
ing three days,
Sic 2. That said County Commission
ers shall, after receiving the delinquent
poll. lists, summon such delinqpents to
give them the opportunity to pay the
doubletax and, on failing to 90 so, such
l'delnIuents shall be required to work
upon the highways and roads of their
respective Counties as the County Conf
nissiOners 'nay direct; and if the said
delinquents, being personally warned
| by the said Commissioners, or by writ
ten notice, served at their place of resi-
denee, shalt refuse or neglect, having
had ten days. notice. to attend by them.
selves, or substitutes equally able to per-
| form saiddutiss as themselves, or to pay
the double tax in lieu of said duties, or,
having attended themselves, shall refuse
tn conform to the requirements of this
Act, or obey the directions of the County
Commissioners, they shall hc considered
guilty OF Il lnisdemcanor, aud. OH con-
viciion thereof, be imprisoned forf't
same, i'll County Jail, for a term not less
than ten days.
The Law requires the Auditor to begin
the Assessment OH the first day Of July,
1873, and close OH the twentieth day OF
August, 1873 ;;taltpr .W6ih time the so
per cent. penalty will attach to ali returns
made. ..
| My Office will be open from o'clock,
a NJ, until O'Clock, P. NJ, for the pur-
pose Of receiving returns of property.
=. FRANK A. BEI.ANGER,
: Auditor Edgefield County.