Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-02
Sonth Garulima Iaws.
TIE TAX LAW.

TIE TAX LAW.
AN ACT to reduce all acts and parts of acts pro
vdng for the assessment and taxation Of prop
erty into one act, and to amend the same.
Be it enacted 5y the Senate and House o
Representatives, Of tho State of South Caro-
lima, now met and sitting in General Assem-
bly, and by the authority Of the same:
Sec 73. fany person notified, either as 6
party or witness, to appear before the county
auditor, as provided for in the preceding sec
ton, shall refuse or neglect to appear before
the county auditor at the time stated in said
notice, or shall refuse to be sworn, or refuse tc
answer amy question put to him by said audi
tor, touching the matter under examination
as aforesaid, he shall be deemed guilty Of con.
tempt of said auditor, and said auditor shall
make complaint thereof to the Court of Gen
eral Sessions of the county, who shall there
upon issue an attachment against the person
complained Of in the name Of the State OF
South Carolina directed to the sheriff of the
county, who shall arrest such party anywhere
he may be found i'll the State of South Carroll
ma, and take him personally before said court,
and, upon conviction thereof, such party shall
be fined for such contempt of the county au-
ditor, by said court, in any sum not exceed
ing one hundred dollars and costs of prosecu.
ton, and be confined in the county Jail of said
county until answers shall be made to all
questions which may be propounded to him
by said county auditor, and such fine and
costs paid and when such fine is collected, it
shall be paid into the county treasury to the
credit of the county.
Sec. IA. The county auditor, when he shall
deem it necessary, may adjourn the examina-
ton provided for in the preceding section,
from time to time; and if he shall find that
the party had failed to make any return for
taxation, or Intentionally made false return,
or intentionally returned his or their property
for taxation at less than its fair cash value,
he shall determine what amount should have
been returned by the party, and add fifty per
cent. thereto as penalty, and charge the same,
with said penalty, against the party on the
duplicate, with the taxes of the current year
but if he shall find the party committed a
merely unntentional mistake in any return
made, he shall add such amount as he may
deem just to return, and charge the party
with the simple taxes thereon.
Sec. IS. If upon the examination provided
for in the seventy section Of this act,
the return made to or by the auditor shall be
found to be correct, the expenses of the exam
ination shall be paid by the county auditor
out Of the county treasury; but if it shall be
found that the return, as made, was intention
ally false, or that no return was made, the au-
ditor shall pay the expenses of the examina-
tion out Of the county treasury, and charge
the same to the party on the duplicate, in ad-
dition to the penalty provided for such cases
and the amount collected, with the taxes of
the party, to reimburse the treasury of the
county for the expenses paid as aforesaid. But
if the return made was unintentionally erro-
neous, said auditor shall pay the witnesses
fees and costs of serving the notice out Of the
county treasury, charge the same on duplicate
to the party, and the same shall be collected
and paid into the county treasury, as afore-
said.
Sec. rs. The expenses to be allowed upon
the examination provided for by the seventy
second section of this act shall be, for serving
the notice or notices, fees allowed to sherifs
and constables for serving summons, and
to witnesses, the same fees allowed to witness
es in suits before trial juctice's court.
Sec II. Each county auditor shall add to
the value of all personal property which the
owner or other person whose duty it is made,
by this act, to list the same shall have refused
or neglected to list, or to the value of which
such person shall have refused or neglected
to swear, fifty per centum on the value, and
charge the same on the duplicate upon which
taxes shall be collected and appointed to the
several funds for which taxes are assessed
against such owner pro rata, in proportion to
the respective levies.
Sec. 78. That whenever any taxpayer shall
fail to make returns to the auditor of his coun-
ty within the time prescribed by law, it shall
be the duty of the county auditor to enter on
the tax duplicate, against such taxpayer, the
property charged to him the previous year,
with fifty per cent penalty added thereto, ex-
cept in case of sickness, or absence from the
county, when the true amount ofproperty OIL
ly shall be charged.
Sec. 70. If any person required by this act
to list property for taxation shall have been
prevented by sickness or absence from giving
to the auditor the statement or return tor tax
alton required, such person or his agent may,
at the time prior to the tenth day of Septem-
Der of the year of the assessment, make out
and deliver to the county auditor state
ment Of the same, sworn to, (Which oath
the auditor is authorized to administer,) and
shall also make oath before said auditor that
he was sick or absent during the whole time
when he should have otherwise listed his
property for that year; if absent, that such
absence was not for the purpose Of avoiding
the listing ofhis property. The auditor shall
receive the return made by the absent person,
and charge such party with taxes on the dup
licate according to the return so made by him.
Sec 80. Each county auditor shall correct
the valuation of any parcel or lot ofreal prop
erty on which any structures of one hundred
dollars or more in value may have been con.
structed, or on which any structure of like
value, may have been destroyed, according to
the return thereof, made in accordance with
the provisions of this act, and assess the tax
upon such corrected valuation. Said audi
tor shall also correct any errors he may dis
cover in the name of the owner, in the descrip.
ton of quantity Of any parcel or lot of real
estate, or in any return made to his office. he
shall also correct any errors in his duplicate
when ordered by the comptroller-general, but
he shall not reduce any assessment OF person
al property regularly made and returned to
his Office, nor make any deduction from the
valuation of any tract, lot or parcel OF real
estate, except upon the written order of the
comptroller: general, which written order shall
only be made by the comptroller.general up
on a statement of facts submitted to him in
writing, and when any personal or real prop
erty has been listed, returned or entered for
taxation in wrong locality, the county audi,
tor shall correct the return or entry, and