Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-18

age shall be ascertained by the rule prescrib-
ed in this act for ascertaning the average
value of the property of merchants, and tax
es charged on such average value as upon
other property at the same place.
Sec. As. Any person claiming not to have any
property shall, upon the demand of the audi
tor make oath to the fact that he has no
property and, ifhe refuse to make such oath,
he shall be deemed guilty of contempt Of the
auditor, and, upon complaint of such auditor
to the court of general sessions Of the county,
shall be arrested and confined in the Jail Of
the county until he answers such questions,
under oath, as may -propounded to him by
such auditor, and pay the cost ofthe proceed.
ing.
Sec. 46. The proceeds of mines and min.
ing claims shall be assessed and subject to
taxation.
Sec. Al. The comptrollcr-general shall
prescribe the forms of all returns of taxation,
and of the oaths that shall be made thereto,
and transmit the same to the several county
auditors and any return made in any way
varying therefrom shall not be regarded as
return.
Sec. 4S. If any person shall refuse or neg
lect to make out and deliver to the auditor
statement of personal property, as provided
by this act, or shall refuse or neglect to make
and subscribe an oath as to the truth of such
statement, or any part thereof, or in case of
the sickness or absence ofsuch person, the au-
ditor shall proceed to accertain, as near as
may be, and make up and return statement
of the personal property, and the value there
of, with which such person shall be charged
for taxation, according to the provisions OF
this act and to enable such auditor to make
up such statement he is authorized to exam
inc any person or persons, under oath, and to
ascertain, from general reputation and his own
knowledge of facts, the character and value
of the personal property of the person thus
absent, or sick, or refusing or neglecting to
list or swear and said auditor shall return
the lists so made up by him, endorsed "Re-
fused to list" or "Refused to swear" or "Ab-
SENT" or "sick, as the case may be, and in
his return, in tabular form, shall write the
same words opposite the names Of each of the
persons so refusing or neglecting to list or
swear, or absent, or sick.
Sec. 49. If any person shall fail to list the
personal property he is required by law to
list in any one year, and the same escapes
taxation for that year, the value thereof shall
be charged against him for taxation in any
subsequent year, with fifty per cent penalty
added thereto, and the taxes and penalty COL
lected as in other cases.
Sec. so. All real and personal property
shall be valued for taxation at its true value
in money, which, in all cases not otherwise
specially provided for in this act, shall be
held to be the usual selling price of similar
property at the place where the return is to
be made and if there be no usual selling
price, then at what is honestly believed could
be obtained for the same, at fair sale, at the
place aforesaid but each parcel of real prop
erty shall be separately appraised, without
reference to the value of any growing crops
thereon.
Sec 81. The following articles of personal
property shall be valued for taxation as fol-
lows, to wit: Money, bank bills, and other
bills lawfully circulating as money, at the par
value; credits, at the amount payable on the
face of the contract instrument or account,
unless the principal be payable at future
time without interest; then, at the sum pay
able, less the lawful interest thereon, for any
term of credit not exceeding one year; con-
tracts for the delivery of specific articles, at
the usual selling price Of such articles at the
time of listing; leasehold estate held for any
definite term, at the yearly value thereof to
the lessee; annuities, at the yearly value
thereof at the time of listing. All leasehold
estates, held on perpetual lease, or for term
certain, renewable forever at the option Of the
lessee, shall be valued at the full price of the
land, and continue to be taxed at such value
to the end of the term. When the fee of the
soil in any tract or lot of land is in one person,
and right to any minerals therein or struc-
lures thereon in another, the proceeds of the
minerals and said structures shall be valued
and taxed as personal property, to the owners
thereof respectively.
Sec. 81. Each auditor shall, on or before
the twentieth day of September, annually,
make out, in tabular form and al phabetical
order, list Of the names of the several per-
sons, companies and corporations in whose
names any personal or real property shall
have been listed, giving the first Christian
name of the several persons and he shall en-.
ter separately, in appropriate columns, oppo-
site each name, the aggregate value of the
several species of property mentioned in this
act, making separate lists of the property
listed as taxable in incorporated villages,
cities and wards, and that listed as taxable
out of cities, wards and incorporated villages,
all of which columns shall be accurately ad-
ded up and footed; and, at the same time,
file and preserve in his office statements of
property listed by him, or received by him
from others.
Sec. So. Each auditor shall, annually, at
the time of taking the list of personal proper
ty, also take list of all real property in the
county subject to taxation, which shall not
have been previously listed and OF all new
structures, of the value of one hundred dollars
or more, not previously listed and of all ola
structures, of the value of one hundred dol
lars or more, which we're destroyed during the
previous year. and afix value thereto, with
a full description of the land or lot on which
the same was or is situate, endorse his attida-
Wit thereon that the same is correct, that the
valuations therein stated have been made &C.
cording to the rules prescribed by this act.
and return the same with the names of the
owners, respectively and if the owner of any
such new structure shall be the owner of the
land on which it is situate, or of permanent
leasehod estate therein, the county auditor
shall add to, or deduct from, the value of the
land or lease, as the case may be, as the same
may stand on the duplicate, the value Of such
structure so returned: Provided, That the
auditor shall not deduct any greater amount
for the destruction of any structure than was
previously charged for the same on the dupli-
cate.
Sec. 81. It shall be the duty of each audi
Ia. 70 atota IN tho nolnmn of remarks onpo.