Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-25


the real property of such county not in towns,
cities or villages, to be raised or to be reduc-
ed, without raising or reducing the other real
property of such county, or without raising or
reducing it in the same ratio, they may, in
every such case, add to or take from the val
uation Of any one or more Of such towns, cit
ties or villages, or of property not in towns,
cities or villages, such per centum as they be-
licyc will raise or reduce the sum to its true
value in money.
4th. Said Board shall keep full account
of their proceedings and orders.
Sec. 65. When the State Board of Equali-
cation shall have completed their equalization
of real property among the several counties,
the comptroller.ge general shall transmit to each
county auditor statement of the per centum
to be added to-, or deducted from, the valua-
ton Of the real property Of his county, speci-
fying the per centum added to. or deducted
from, the valuation of the real property in
each of the several towns, villages or cities,
in case al equal per centum shall not have
been added to, or deducted from, each and
the county auditor shall forthwith proceed to
add to, or deduct from, each tract or lot in
his county, the required per centum on the
valuation thereof as it stands after having
been equalized by the county board Of equali-
cation, adding any fraction over fifty cents,
and deducting any fraction less than fifty cents,
50 that the valuation Of any tract or lot shall
not contain any fraction Of dollar and
charge the same, with taxes, upon such 'qual-
lied value The comptroller general shall,
also, on or before October fifteenth, annually,
give notice to each county auditor of the rates
per centum authorized by law to be levied for
the various State purposes, which rates, or per
centum, shall be levied by the county auditor
on the taxable property of the county, and
charged on the duplicate with taxes required
to be levied and collected for other purposes.
Sec &C. The comptrolcr-g general shall, from
time to time, prepare and transmit to the sew
eral county auditors all such forms and in-
structions as he may deem necessary to carry
into effect the provisions of this act, and de-
eide all questions which may arise as to the
true construction Of the same, or in the rela'
tion to the duty of any officer underthe same;
and the forms thus transmitted shall be observ-
ed and used by all county, town and municip-
al officers. The instructions thus 6 ven shall
be obeyed by, and the decisions 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 tor that purpose,
in such manner as the comptroller.general
shall prescribe, complete list or schedule of
all taxable property in his county, and the
value thereof, as cqualized, so arranged as
that each separate parcel Of real property in
each district, other than city, village and
town property, shall be contained in line or
lines opposite the name Of the owners, ar
ranged in numerical or al alphabetical order,
and so that each lot or parcel of real property
in cities, villages and towns shall be contained
in line or lines opposite the names OF the
owners thereof respectively, arranged in al
phabetical order. And the value Of all per-
sonal property shall be set down opposite the
names of the owners thereof, respectively; and
if listed by any person other than the owner,
for and in the name Of 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 for the county treasurer, and
delivered to him on or before the fifteenth
day of November, annually, as his warrant
for the collection of the taxes, assessments and
penalties charged thereon, each and both OF
which lists shall be denominated the county
duplicate
Sec 6S. Each county auditor, after receiv-
ing from the omptroller-general and such
other officers and authorities as shall be legal
ly empowered to determine the rate or amount
of taxes to be levied for the various purposes
authorized by law, statements Of the rates and
sums to be levied for the current year, shall
forthwith proceed to determine the sums to be
levied upon each tract and lot Of real proper
ty, and upon the amount of personal proper
ty, moneys and credits listed in his county, in
the name of each person, company or corpor.
alton, which shall be assessed equally on all
real and personal property subject to such
taxes, and set down in one or more columns,
in such manner and form as the comptroller
general shall prescribe, and in all cases where
the whole amount Of taxes upon the personal
property, moneys and credits 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. SO. The county auditors shall not be
required to assess on the taxable property OF
their counties, or ofany town, city or incorpor-
ated village, or school district therein, for any
purpose, nor for all purposes added together,
any rate Of taxation containing or resulting
in any fraction other than Il decimal fraction,
nor in any fraction less than one-half of Il
mill but if the sum required to be raised tor
any or all purposes results in fraction less
than one-half Of mill such fraction shall be
dropped.
Sec. 70. The county auditor shall enter
the taxes on the duplicate to be retained in
his Office in such number Of columns as the
comptroller-general shall from time to time
direct; but on the duplicate ofthe county
treasurer he shall enter the taxes against each
parcel of real and personal property, on one or
more lines, opposite the name Of the owner or
owners and in all other respects the comp
troler-ge general may prescribe forms for coun'
ty duplicates, rs may seem to him most con-
ducive to the interest and convenience OF the
public, and county auditors shall conform
thereto.
Sec. II. If the county auditor shlll at any
time discover that any real estate or new
structure, duly returned and appraised for
taxation, has been omitted from the duplicate,
he shall Immediately charge the same on the
duplicate, with the taxes of the current year,
and the simple taxes of each preceding year
the same may have escaped taxation. And
if the owner of any real estate or new struc-
ture thereon, subject to taxation, has not re-
ported the same for taxation, according to the
reouirements of this act, and the same has not
been appraised for taxation, the auditor shall,
upon discovery thereof, appraise the same,