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

taxes s;.f ~ 7sayoai '
| sroea as~ ssH y $50 7s'.
sS7 ssia7aEs r4oy7 80 es-sfs Hras e.
In our last ! ssuc of August 30th, We
published a letter from 4Oomptrollersy
Gensral rs HoSe 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 tho time that
1t was the intention of Mr., Lee to test
the soundncss of the Comptroller's at
titode on this subject in the Courts
Our own views ofthe matter coinoided
with those of 1Ir. Lee, but as the sub
jcct was somewhat obscured. by the
amount OF legislation which has bcerf
had 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
ltroller' is wrong, In the first place, he
seems to. labor under misapprchension
of the law when he broadly asserts hat
such hnds cannot be redeemed, and re
ters to section los of the laws Of 1868,
alleged to have been amended by act
of March u, 1872, md 'confirmatory of
his opinion. Now this section does
not refer to forfeited lands, and was
never legally amended by the act refer
rcd to; and ills strange that Mr. IIogc
should so believe when he had before
hin. the Revived Statutes, in which this
very section. ,as well as others, of the
tax act of S6Ssmeresadopted and made
the law of the State by act of February,
1872, and OF force esby,the provisions of
tie Constitution Art.3, Sec. %. Tit
E1. Dep. a.l IA a.Msea a4~l
At the tipic Of the passage, Of tho act
of March IL, 1872, no portion of the
tax act Of 1868 was OF force, rs Of that
year, and therefore, when the .-Begis.s
turo by Sec. a.1,,H t. Of The former,
sought ,0 to amaud Seo.a s-10S
and other sections of the latter, 1t sttem
pied 10 amend statute thstwa no lon
gerfthc lawzof the State, n wing become
nulliicd by the re, enactment aud adop
tion of its provisions in,lhe Cole Of
Statute law, made the law Of The State
by the act and in the manner before sta.
Ted Ns The Revised Statutes cmbody all
the State laws Of the State of force at
the time of the fnnl report Of tho Com
Imissioners, by virtue of A..Aaalarch 8 .
ilSG0, passed in pursuauce Of Art, 5,
Sec. 3 of the State Constitution, The
next report was made 'Novcmbcr l2s,
1871, SO ,tbatsthis Code contsins all the
law of n Ststu,orS character 10 Eorcegup
( 10 that date. and made SO by a. A.
February, 1879, aad, in legslcontenpla
tion these Statutes are to be consider
ed as having been passed. at tue same time
E In constructing revised Code OF isws
= Al .tE
| they are to be considered as contem.
poraneous acts, parsof one entire sys
TEN Of law blackwell on Tax Titles,
6l5. From and after the re-enuctnient
and adoption of the Revised Statutes,
tho tax act passed September 10, S68,
ceased to exist as the law of, tie. State,
but its provisions were made law by act
of February, 1872. Pamphlet acts,
1872, PIP. 81. 1t will be clearly per-
ceived, therefore, that the Legislature,
ia Sec | of the Act of March l2, 1872
ignorantly amended an act that was not
OF force, and that tho only Law in rela-
ton to the assessment and collection of
taxes and redemption Of lands now of
forceyis2by virtue of the Act of Fcbrua-
ry, 1872: n.3 as,as,l,aO
Mr. Hoge refers to ihe Joint Rcsolu-
tionsi Of lSS2r-7'15. asioxplantory of the
iutenbion otrthe,].egislatafe, and as a
eorrccee criterion of coast faction, but, as
i isethe province Of Che Courts, and not
Ithc Legislature e le " to interpret lawsntbare
isis nothing ino this syjow oOrssthcI qucs-
tion. .ysaO s,ai is SIy4s
sss The point seems, however, to h be c''set set.
Etlea by tho ioilowipg citations from, the
Revised Statutes and legal decisions of
IFthq Courts:
IsIfThc County ApditggprshisvD
Ishdll attend all sAlss, of adAi3qddnt real
estaats,xmsdebg the Treasurer aots his
copntgaetS andsiGmy parcel was offered
! for sale, and not sold for want of Did