The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-06-10
IS tan,anf a Il payitaa

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additional inforanati ION rela Ing there.
to as the said count aild diitor9 may be
able to give; and said count treasu.
rer shall not be required tp receedi
against the party OF parties SO claim,
ing to have been erroneouslys OF s1iless. l.ss
gally charged with taxes, by distress
or otherwise, until the compsrolier-
general shall, in writing, direct him
so to do.
Sec. SO. That in all cases where the
penalty for non-payment of taxes has
attached to property held by assign,
ecs in bankruptcy, and which could
not or can not be sold before the time
at which taxes become due; and in all
cases where sales of property for the
settlement Of estates, ordered by any
court in this State, havc not been and
can not for want Of time be made in
season for the payment of taxes due
thereon, the comptroller-gcneral, upon
proper evidence, that the taxes due
upon snch property have not been and
can not be paid until sale OF proper
ty is made, may remit the penalty
which 10y law attaches for non-pay'
mont Of taxes. ;,
Sec. 81. The treasurer shall be al
lowed the Same fees and costs for
making distress and sale Of real prop
crty for the payment Of taxes as are
or may be allowed to sheriffs for
making levy and sale of real property;
The county treasurer shall be allowed
the following fees for making distress
and sale of personal property: For
execution, fifty cents; entry of cXccu-
tion into execution books, fifty cents;
levy, fifty cents; advertising, one dol
lar; travelling fees, five cents per mile
one way, to be computed from the
scat of Justice of the county to the
place of making distress; other ex,
penscs at the actual costs. The fol-
lowing shall be the commissions oi
the county treasurers: Each county
treasurer shall receive the commits
sions heretofore provided by law fol-
tax collectors: Provided, the same
shall not exceed twenty. five hundred
dollars per annum, except in tho
county of Charleston, where the com
missions Of the county.treasurer. .shal
not exceed three thousand dollars pei
annum.
Sec. 95. Each county treasurer
shall, on or before the first Tuesday O
Juno of each year, settle with th'
auditor Of his county for all taxes
assessments and penalties collected by
him on the duplicate Of the preceding
gear, and ascertain tho amount will
which he shall stand charged on &C
count of such taxes, assessments ant
penalties; and he shall furnish sale
auditor the names of all parties
against whom taxes, assessments Of
penalties arc charged on said duplI
cate, from whom he has been unable
to collect such taxes, assessments OF
penalties, and the amounts uncollect
cd; ard when such treasurer has made
list thereof he shall swear to ane
| sign the same before said auditor
assigning only such reasons for non
collection, as arc mentioned in the
eishty-seeond section Of this act, (anc
only such amounts shall be inserted
in said list as remain uncollected or
occonnt of somc ono of the cause!
mentioned in said eighty-second sec
tion.) and after dedpcting bis fees ane
the amount included in said delinqucn
list, he shall stand charged with tho
remainder of the taxes, assessment:
and penalties charged on said dupli
cate; but if, in making such settle
ment, the county treasurer shall stant
charged with any tax, assessment o.
penalty which, in fact, was not palt
prior thereto, he may, at any TIM
while remaining in office, collect thu
same by distress and sale Of property
as in other cases Of delinquent taxes
or by action in his own namo as fo
money paid for the usc of tho part.
or parties charged with, or bound tt
pay, said tax, penalty or assessment
and after going out of Office he may
maintain an action in his own name
as aforesaid, for The collection of sucl
tax, penalty or assessment.
Sec. sc. Every county treasure
shall in the first and fifteenth day
of each month forward to the Stat
treasurer all the moneys collected BY
him for or on account. Of the Stat
taxes, specifying for and on acceu
of what fund the same was collected
for which duplicate receipts shall b
returned to them by the State, treas
Eurer; of said receipts, one shall b
retained by the county treasurer anc
one, shall be; forwarded. by him to the
comptroller . general. The county
treasurer shall, on the first and fif
teenth days of each month, notify
the board Of county commissioners
the amount of funds collected for and
on account of their respective .coun
ties, and tho character Of such funds
and on the 10Th of each month shall
report to the comptroller general in
such manner as the comptroller-gen,
eral shall direct, q full and complete
statement of the State and county
poll tax collecte ed during the previous
months Or month which report shall
exhibit the total collection made du-
ring the fiscal year, the amount dis,
bursed, and cash on hand for or on
account of any levy or tax collected
by him; which report shall bo denom-
mated the county lrcasprers monthly
report.
Sec. 81. If any chattel tax shall be
unpaid at the time fixed for the pay
ment.thereof by this act, or returned