The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-05-20

State. The property of every mino,
child, having no other guardian, by
the father, if living; if tho father b.
: dead, by the mother, if living if tht
mother be dead or married, by ths
person having it in charge; of th.
!, wife, by: the husband, if living, AM
, sane;, and if the parties are residing
together; if the husband be dead, O
!. is insane, Or is not living with hiI
wife, by the wife /; of every person fol
whose benefit property is held in trust
BY the: trustee ; Of every, DECEASED
: person, by the executor or admins
!; traitor; of those whose property OF
ASSETS are in the hands Of receivers
bN such receivers ; of every firm com
pany, body polite or corporate. by
: the president or principal account.
: ing officer, partner or agent thereof
An persons in the hands or custody oi
any public officer OF appointee Of O
court, by such officer or appointee
of those absent or unknown, by their
i agent or the person having it in
cAarge; of ,lessees of real property,
fba such, lessees. ,...i.f - 2.'7'. -.
! Sec. 8. All persons required by
Law to list property for Others, shall
'|list it separately from their own, and
;1inthe name Of the owner thereof
bdt shall be. personally responsible
lfor the taxes thereon for the year in
which they list it, and may retain
so much thereof, or the proceeds Of
the sale thereof in their own hands
i aa will be sufficient to pay such taxes:
Provided that oil lands shall be listed
and assessed as the property of: the
person or persons having the legal
! title to the right Of possession Of the
lland at the time Of the listing and
assessment, and in case of persons
having possession of lands for life,
id the name of the life tenant; pro-
vided further, that in case Of estates
administered, the property shall be
listed and assessed as the property OF
"the estate of the person deceased
that in case: Of trusts the property
shall be listed and assessed rs the
property of the trustee, styled as
trustee, committee or guardian, as
the case may be, aud that in every
case of bankruptcy the property shall
be listed as the property of the bank
rupt." And any one who shall know
ingly return in the name Of one not
having the legal title to and right of
possession of the land at the time of
listing and assessment as provided in
this section, shall be liable in action
of damages, in an amount at least
equal to the taxes assessed, at the
suit of the one entitled to the posses
sion Of said land, and shall likewise
be liable TO a fine Of not exceeding
five hundred dollars. or an imprison-
ment OF not exceeding six months,
on Indictment in the court OF general
sessions, ...,s -. ,....-.-
Sec. 9. All horses, neat cattle, mules,
ssses, sheep, hogs, dogs, wagons, carts
ahd other vehicles, used in any busi-
ness; furniture and supplies used in
hotels, restaurants and other houses
of public resort, all personal property
used in or in connection with store
houses, warehouses or other places
of business; all personal property on
farms; all merchants and manutac-
turers' stock and capital shall be re-
turned for taxation, and taxed in the
city, village and town in which it is
situated: !, all bankers capital and
personal assets pertaining to their
banker business, in the city, town
and village in which the banking
house is located !; all shares of stock
in incorporated banks located in this
State, in the city, town and village
whore the bank is located; all prop
erty of deceased persons shall be
returned for taxation at the residence
of the executor or administrator, if
in the county where administration
may be legally granted; but if the
executor or administrator reside out
of such county, at the county seat Of
such county, until distribution there
of and payment may be made to the
parties entitled thereto; all other per
sonal property shall be returned for
taxation and taxed at the place where
the ownor thereof shall reside at the
time of listing the same, if tho owner
reside in this State; if not, at the
residence Of the person having it IN
charge and all real estate shall be
taxed in the county, city, ward and
town where it is located. ~
Sec. 10. Every person required by
law to list property shall annually,
between the first day of July and tho
twentieth day of August, make out
and deliver to the auditor OF the
county in which the property is by
law to be returned for taxation, a
statement, verified by his oath, of the
real estate which has been sold or
transferred since the last listment OF
property for, which he was respcnsl-
bic, and to whom, and all Of the per-
sonal property possessed by him or
under his control on the first day of
July of that year, either as owner,
agent, parent, husband, guardian,
executor, administrator, trustee, re-
ceivcr, officer, partner, factor or
holder, with the value thereof on
said first day of July, at the place OF
return, estimating according to the
rules prescribed by law, which state
mont shall set forth:
1st. The number Of horses and their
value.
I'd. The number of neat cattle, and
their value.