The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-06-03

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with proceed 20 radd to, or deduct
from, each tract or lot in his county
the required per ccntum on the valu-
alton thereof rs it stands, after hav-
ing been cqualizcd by the county
board Of equalization, adding any
fraction over fifty cents, and dcduc.
ting any fraction less than fifty cents,
so that the valuation OF any tract Or
lot shall not contain any fraction Of Il
dollar, and charge the same, with
taxes, upon such cqualizcd value.
The comptroller general shall, also,
on or before October fifteenth, annu-
ally, give notice to each county au-
ditor Of the rates per ccntum author
lied by law TO be levied for the vari-
Gus State purposes, which rates, or
per ccntum, shall be levied by the
county auditor on tho taxable pro-
pcrty of the county, and charged on
the duplicate with the taxes required
to bc levied and collected for other
purposes.
Sec. GG. The comptroller general
shall, from time 20 time, prepare and
transmit to the several county audi
tors all such forms and instructions US
he may deem necessary to carry into
effect the provisions Of this act, and
decide all questions which may arise
us to the true construction of the
same, or in relation to the duty of
any officer under the same; and the
forms thus transmitted shall be OBJ
served and used by all county, town
and municipal officers. The instruc-
ton thus given shall be obcycd by,
and the decision thus made shall be
binding upon, all county, town and
municipal officers.
Sec. 67. Each county auditor shall
make out, in book to be prepared
for that purpose, in such manner as
the comptroller general shall pre-
scribe, q complete list or schedule OF
all taxable property in his county,
and the value thereof, rs cqualizcd,
SO arranged as that each separate
parcel Of real property in each dis.
trict, other than city, village and
town property, shall Lc contained in
q line or lines opposite the name Of
the owners, arranged in numerical or
alphabetical order. And the value
of ali personal property shall be set
down opposite the names Of the own
crs thereof, respectively; and if listed
! ~ any person ct.ncr than the owner,
the name Of such person and the
character in which he acted shall also
be stated in such list, which list or
schedule, made out as aforesaid, shall
be retained in the county auditors
office, and another made Tor the coun-
ty treasurer, and delivered to him on
or before the fifteenth day Of NoCcm.
bcr, annually. as his warrant for the
collection oil tho taxes, assessments
and penalties charged thereon, each
and both Of which lists shall be de-
nominated the county duplicate.
Sec. GS. Each county auditor, after
receiving from the comptrollcr-gener-
al and such other officers and authori.
tics rs shall be legally empowered to
determine the rate or amount OF tax
Us to be levied for the various purpo-
scs authorized by law, statements OF
j the rates and sums TO be levied for
the current year, shall forthwith pro-
cccd TO determine tho sums TO be
levied upon each tract and lot OF real
property, and upon the amount OF
personal property, moneys and cred
its listed in his county, in the name
Of each person, company or corpora
ton, which shall be assessed equally
on all real and personal property sub
icct to such taxes, and set down III
one or more columns, in such manner
and folm as tho comptrolIcr-gcncrNl
shall prescribe; and in all cases where
the whole amount Of taxes upon the
.sonal property, moneys and cred
its of any person shall not amount to
ten cents, the auditor shall not enter
the same upon the duplicate, if such
person has no other taxable property.
Sec. CO. The county auditors shall
not be required to assess on the tax
able properties Of their counties, or
Of any town, city or Incorporated
village, or school district therein, for
any purpose, nor for all purposes
added together, any rate of taxation
containing or resulting in any frac-
tion other than decimal fraction, nor
: in any fraction less than onc-half Of Il
mill but if the sum required to be
raised for any or all purposes results
in fraction less than onc-half OF a
mill, such fraction shall be dropped.
Sec. 10. The county auditor shall
enter the taxes on the duplicate TO
be retained in his office, in such mum,
Der of columns rs tho comptrollcr'
general shall from time to time direct;
= Iut on tho duplicate Of the county
treasurer he shall enter the taxes
!. against each parcel Of real and per
! sonal property, on one or moro lines
opposite the name of the owner OF
. owners; and in all other respects the
comptroller general may prescribe
. forms for county duplicates, as ma!
> seem to him most conducive TO The
interest and convenience Of the pub
lie, and county auditors shall con
| form thereto.
} Sec. II. If the county auditor shal
at any time discover that any rea
| estate or new structure, duly y return
, cd and appraised for taxation, has
: been omitted from the duplicate, hc
| shall Immediately charge tho same
on the duplicate, with the taxes oI
, the current ycal, and the simple tax
!, cs Of each preceding year the same
may have escaped taxation. Anu II