Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-09
Suuth Carolina Iarrs.
TIE TAX LAW.

! BE 1t enacted by the Senate and House OF
Representatives, of the State Of South Caro-
lima, now met and sitting in General Assem-
bly, and by the authority Of the same:
Sec. 81. Ifany taxes charged on any real
estate be regularly paid, and such real estate
be crroneouiy returned delinquent, and sold
for such taxes, the sale shall he totally void;
or if any taxes shall be illegally assessed and
collected, when the same shall become known
to the county auditor, he shall, on demand Of
the party interested, submit the matter to the
comptrollergeneral aud the mptroller-gen
eral approve thereof in writing, the amount
paid by the purchaser at such void sale, or
the amount So illegally collected, shall be re-
paid to the party paying the same, out of the
county treasury, on the order of the county
auditor; and so much of said taxes as shall
have been paid into the State treasury shall be
refunded to the county treasury, and the
county auditor shall retain the same in his
next annual settlement, and charge the State
Herewith.
Sec. 81. Whenever any person or persons,
charged with taxes upon the books Of any
county treasurer in this State, shall state, in
writing, to said treasurer that he or they have
been enormously or illegally charged with the
same, said county treasurer shall submit to
the county auditor a full statement of the
facts in the case, which statement shall be for
warded to the comptrollerg general, with such
additional information relating thereto as the
said county auditor may he able to give; and
said county treasurer shall not be required to
proceed against the party or parties so claim
ing to have been enormously or illegally
charged with taxes, by distress or otherwise,
until the conptroller-general shall, in writing,
direct him SO to do.
Sec 90. That in all cases where the penal
ty for non-paymcnt Of taxes has attached to
property held by assignees in bankruptcy, and
which could not or cannot be sold before the
time at which taxes become due; and in all
cases where sales of property for the settle
ment of estates, ordered by any court in this
State have not been and cannot for want Of
time be made in season for the payment of
taxes due thereon, the omptroller-gcneral,
upon proper evidence that the taxes due up
on such property have not been and cannot
be paid until a sale of said property is made,
may remit the penalty which by law attaches
for nonpayment Of taxes.
Sec 81 The treasurer shall be allowed the
same fees and costs for making distress and
sale Of real property for the payment Of taxes
as are or may be allowed to sherifs for max
ing lcvcy and sale Of real property. The
county treasurer shall be allowed the follow
ing fees for making distress and sale of person
III property: For execution, fifty cents; entry
of execution in execution books, fifty cents;
levy, fifty cents; advertising, one dollar;
travelling fees, five cents per mile one way, to
be computed from the seat Of justice Of the
county to the place Of making distress other
expenses at the actual costs. The following
shall be the commission Of the county treas
urers. Each county treasurer shall receive
the commissions heretofore provided by law
for tax collectors Provided, The same shall
not exceed twenty-five hundred dollars per an
num-, except in the county ofCharleston, where
the commissions of the county treasurer shall
not exceed three thousand dollars per annum.
Sec. 95. Each county treasurer shall, on or
before the first Tuesday of June Of each year,
settle with the auditor Of his county for
all taxes, assessments and penalties collected
by him on the duplicate of the preceding year,
and ascertain the amount with which he shall
stand charged on account Of such taxes, as
sessments and penalties and he shall furnish
said auditor the names of all parties against
whom taxes, assessments or penalties are
charged on said duplicate, from whom he has
been unable to collect such taxes, assessments
or penalties and the amounts uncollected;
and when such treasurer has made list there
of he shall swear to and sign the same before
said auditor, assigning only such reasons for
non.collection as are mentioned in the eighty
second section Of this act, (and only such
amounts shall be inserted in said list as re-
main uncolected on account Of some OF the
causes mentioned insaid eighty.second section);
and after deducting his fees and the amount
included in said delinquent list, he shall stand
charged with the remainder Of the taxes, as
sessmcnts and penalties charged on said du-
picate; but if, in making such settlement, the
county treasurer shall stand charged with any
tax, assessment or penalty which, in fact, was
not paid prior thereto, he may, at any, time
while remaining in office, collect the saline by
distress and sale ofproperty, as in other cases
of delinquent taxes, or by action in his own
name, as for money paid for the use of the
party or parties charged with, Or bound to pay,
said tax, penalty or assessment; and after 60
ing out of office he may maintain an action III
his own name, as aforesaid for the collection
of such tax, penalty or assessment.
Sec. 96 Every county treasurer shall, on
the first and fifteenth days Of each month, for
ward to the State treasurer all the moneys
collected by him for or on account Of the
State taxes, specifying for and on account Of
what fund the same WAS collected, for which
duplicate rccei pts shall be returned to them
by the State treasurer; Of said receipts, one
shall be retained by the county treasurer and
one shall be forwarded by him to the comp
troller.general. The county treasurer shall,
also, ON the first and fifteenth days Of each
month, notify the board Of county commits.
sioners the amount of funds collected for and
on account of their respective counties, and
the character of such funds; and on the 10th
of each month shall also report to the comp
troler-general in such manner as the comp
troller-gencral shall direct, a full and COM
plete statement of the State and county poll
tax collected during the previous months or
month which report shall exhibit the total
collection made during the fiscal year, the
amount disbursed, and cash on hand tor or on
urcvuuu vr s."y levy or L"A ruilectou W I.'-'
which report shall be denominated the county
trcasuser's monthly report.
Sec. 81. If any chatel tax shall be unpaid
at the time fixed for the payment thereof by
this act, or returned delinquent, as authorized
by this act, the county treasurer may not. on
Iy distrain property for the payment thereof,
but may recover the same, with the penalties
thereon, by action at law, proceedings III at
tachment, or other means authorized by law
to be used by private individuals IN the COL
lection of debts, which action or other pro.