The Orangeburg news. [volume] (Orangeburg, S.C.) 1867-1875, 1873-10-11
.sTt0 SATURDAY MORNING. OCTOBER II, 1878


from, and after, such sale, &C." Section
&c, i'd, PIP. so.
"Each tract, or lot of land, or part
thereof which shall be offered for sale
by the County Treasurer at any dAin
qucDt land sale, as provided for in this
chapter (13) and not sold for want of
bidfee, shall thereby become forfeited
to the State Of South Carolina. and
thcuceforth all the right, title, and in
terest of the fermer owner therein shall
be vested in the State of South Carroll
na, and shall be designated by the Coun
ty Auditor on the list of delinquent lands
as "lorfeited and transferred to the State
of fSouth Carolina, aud charged with
taxes and penalties as if the same WIS
purchased by private individual, and
returned by the Treasurer Delinquent
until sold as ,lyrfeited real estate, sec.
81 id 50.
"Ihe County Auditor shall enter in a
substantial book, g., denominatei the
Forfeited Land Record, a list Of all real
estate forfeited to, or purchase in be
half Of the State according to the pro
visions Of this chapter Q3D, sec, 30, id
So.
I'm the casc ofall llnds pu, chase on
behalf Of the State under the provisions
Of section Is orihis chapter 03), tho
G unity Treasurer shall, in the name of
the State, enter upon aud take posses
sion Of the same and may lease the same
&c, aud subject to all the rights of re
demptIon in such case provided for by
law. &c. ~, id 81
ANY person who shall have rented
lands under the pro~isssons of the fore
going section. AZ, shall at tho expira
tion OF the time during which sail Land,
were rcdcemablc by the Original owncr;
be deemed to, have required right Of
pre- empt;on to the slme. Sec 43, lip
81. -,r 7rs ~
The above citation from the Revised
Statutes arc sufficient TO reltuc the die
rum of Mr.. Iloge. in regard &c tho re
dcmpti. a. oflsnds fesfeited by Hant of
bidders; and also, upon the generally
recepted doctrine, that tax laws are to be
coustractedrin favor of. the taxpayers
and Ngainst the State -Why lands i,r
leicd to the State. should not be GOV
erned by the PROVISIONS and equity of
til. Statute, which, in general terms.
gives the right ofrcdemptiou in all s,lcs
Of delinquent real estate, we are at a loss
TO understand
The following citations from legal
docisions may not be amiss in this. con
nection; e.
f"Gcueral words in statute are 10
receive 4 general construction, uncss
there is something ia the st ,tute to res
train thcir npperatiou-l2 Georgia Rep.
521, 6 Shipley 3O8.. etT
"Whcre Statue makes no exceptions
the Courts can make none-26 Miss
Res 57l.
''Thc exception Of a particular thing
or person, or class OF things, from the
general words of statute, proves that
in the opinion Of tho Legislature, the
things or persous woald be within the
general clause, but for the exception,
WIZ Whea 438; l2 johnson 2GO. Ii
johnson 39l
Statutes arc never TO be constructed
to work injuSticc.-7 johnson 49G
6.
Revenue Statutes arc to be construc
ted most iavorahly to the citizen
Blackwell on Tax Titles, CT
"a statutory power derogatory to
private property ought ODE constructed
strictly, and not enlarged hy intcndrncnt
id G28.
Without intending this article be
yond reasonable limits, we will say, that
in our opinion, owncrs OF delinquent
real estate sold under the proyislons of
the tux law, contained in the revised
statutes, and forfeited for the want of
bidders, have not only the right to
redeem, but have within two years, iu
which they eau exercise this right OF
redemption There is no authority in
our law to controYert the positions we
have takenEso far"as VIC can see, aud MS
FALL tax laws are to be constructed in ia
vor of the taxpayers, it necessarily fol
lows that the right of redemption in all
4 ~ Il.