Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-02

ated articles of personal property, the value
of merchants and manufacturers stock, and
the value of all other personal property as re-
turned by him and fixed by the board or
boards of equalization; but such abstracts shall
be made out in such form and contain such de-
tails as the mptroller-general may prescribe
Sec. 80. Each county auditor shall attend
at his office on or before the first of May, an.
nually, or at any other time the comptroller
general may direct to make settlement with
the treasurer of his county, and ascertain the
amount of taxes, penalties and assessments
collected by such treasurer, and the amount
with which such treasurer is to stand charged
OH account thereof, and on account Of each
fund for which a levy was made on the dupli-
cate and each auditor shall take, from the
duplicate put into the hands of said treasurer
for collection, list of all such taxes, assess
ments and penalties as such treasurer has
been unable to collect, therein describing the
property as described on the duplicate, and
shall note thereon, in marginal column, the
several reasons assigned by such treasurer why
such taxes or other charges could not be col.
lected, which list shall be denominated the de-
linquent list, and which shall be signed and
sworn to by the treasurer before said auditor;
and said auditor shall record the same in a
book, to be provided for that purpose, and
transmit an abstract thereof to the comptrol-
ler-general and, in making such list, the de-
linquencies in each district, city, village and
town shall be tested separately, and, after de-
ducting the amount of taxes, assessments and
penalties so returned delinquent, and the COL
lection fees allowed the treasurer by law, said
treasurer shall be held liable for the balance
of the taxes, assessments and penalties charg-
ed on the duplicate Provided, however, That
only the following causes shall be assigned by
said treasurer on said delinquent list for not
collecting any tax, penalty or assessment, to
wit
1st. That sufficient personal property OF
the party charged Herewith could not be
found out of which to make the same.
3D. That property was found, but could not
be sold for want of bidders and,
3d. That such taxes, assessments or penal
ties were enjoined by competent court.
Sec. 49, 1t shall be the duty of the county
auditor to receive the returns and make the
assessments provided for in this act within
the times prescribed by law, and for this pur-
pose the offices of the county auditors shall be
kept open to receive the returns OF Taxpayers
from July 1st to August 10th in each year.
Sec. SO. That the various county auditors
are authorized to appoint sufficient number
of assistants to enable them to complete the
said assessment within the time fixed by law ;
and to defray the expense of making said as
sessment, the said auditors shall draw their
warrants annually upon the county treasurers
for such sums as may be necessary, but not to
exceed the following, to wit, The auditor OF
Charleston county, two thousand dollars; the
auditors of Richland, Orangeburg, Edge6ed,
Beaufort Colleton and Abbeville counties,
one thousand dollars the auditors of Aiken,
Anderson, Chester, Darlington, Fairfield,
Greenville, Marion, Sumter, Spartanburg and
York counties, eight hundred dollars; the au-
ditors of Georgetown, Kershaw, Laurens, Lex
ington, Newberry and Union counties, seven
hundred dollars; the auditors of Chesterfield,
Clarendon, Marlboro and Williamsburg
counties, six hundred dollars; the auditors of
Horny, Lancaster, Oconee and Pickens coun-
ties, five hundred dollars each. And the
treasurer of each of the above counties shall
pay to his county auditor, or his order, the
sum specified in the auditors warrant, from
the first collection of county funds of that 6s-
cal year.
OF THE COLLECTION OF TAXES.
Sec. S5. All taxes, except as herein except
ed, shall be payable, annually, on or before
the fifteenth of January after their assessment,
and the several county treasurers shall collect
- tha ronuJraI hy law and
give the receipts therefor to the several parties
paying the same, in which the real estate paid
on shall be briefly described, and the value of
the personal property paid on shall be stated,
together with the time such taxes may be pay
able.
Sec. S6. The county treasurer shall keep
his Office open for the receipt Of taxes from
November 10th to March goth.
Sec. 81. When the taxes and assessments
charged against any party or property on the
duplicate shall not be paid on or before the
18th of January, after the assessment thereof,
or when the remainder of such taxes and as
sessments shall not be paid on or before the
10Th of February next thereafter, together
with twenty per cent. penalty on such remain.
ing unpaid, the county treasurer shall proceed
to collect the same, by distress or otherwise,
as may, at the time, be prescribed by law, to-
gether with penalty Of FIVE per cent. on the
amount so delinquent, which penalty shall be
for the use of the treasurer, as compensation
for making such collection. :,
Sec. 88. When the taxes, assessments and
penalties charged against any parcel or lot OF
real property shall not be paid on or before
the 18th day of January in each year, or col.
lected by distress or otherwise, as authorized
by this act, penalty Of twenty per cent
thereon shall be added by the county auditor
on the county duplicate; and if the said taxes
and penalty shall not be paid on or before the
10th day Of February next thereafter, or COL
lected by distress or otherwise, the penalty
and said taxes shall be treated as the delin-
quent taxes on such real property, to be collect
ed in the same manner that is or may be pre-
scribed by law and if the amount OF such
delinuuent taxes, assessments and penalties
shall not be paid OH or before the second
Monday in March of the current year, the de,
linouent taxes, assessments and penalties OF
the current year shall be due and collected by
the sale of such real estate in the manner that
is or may be required by law.
Sec. 80. The county treasurer, Immediately
upon the receipt of the tax duplicate for the
year from the county auditor, shall cause
notice to be inserted once in two daily news
papers published at the county seat of his
county, if two such papers be there published
if not, then in one such paper; and if no dai-
ly paper be published at such county seat,
then in two weekly papers published at such
county seat but if two such weekly newspa-
pers be not published, then in one such pa
per and if no paper is published in the coun-
tyr then such notice shall be given in such
manner as the county treasurer may direct,
stating the total rate per centum of levies for