Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-09

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county, South Carolina, at his office in said
county, on the second Monday Of March, A:
D., unles said taxes, assessments and
penalties be paid before the time; and such
sale will be continued, from day to day, until
all of said parcels, lots and parts Of lots of
real estate shall be sold or offered for sale,
A. D. .----
--- auditor Of -- county,"
And said auditor shall insert at the foot of
the record Of said delinquent list, copy of
said notice, and certify to the correctness
thereof, in what paper the same was publish
ed, when, and how long, and sign the same
officially.
Sec. 101. The county treasurer, or his dep
uty, shall attend ut his office on the second
Monday in March, and then and there after
the hour of 10 o'clock in the morning, offer
for sale at public auction, each tract, parcel
or lot of real estate described in the advertise
ment aforesaid, on which the taxes, assess.
ments and penalties charged thereon shall not
have been paid; and the person then and
there offering to pay the taxes, assessments and
penalties charged thereon, for the least guam
tity thereof shall be the purchaser and the
treasurer shall continue such sale, from
day to day, until each tract parcel or lot OF
real estate described in said advertisement,
upon which the taxes, assessments and penal.
ties shall not have been paid, shall be sold or
offered for sale: Provided, that the sale thus
made shall be denominated the delinquent
land sale: Provided, that the time occupied
in conducting above delinquent land sale
shall not extend beyond the Friday following
the second Monday in March: Provided,
further, that the charges for advertising by
the county auditor shall not exceed two dol
dars.
Sec. 102. If the party purchasing any part
of real estate at the sale mentionedln the pre-
ceding section shall fail to pay the treasurer
Immediately the amount of taxes, assessments
and penalties charged thereon, the treasurer
shall Immediately offer the same again for sale,
as if no sale had been made; and the purchas-
er or purchasers so failing to make payment
of said taxes, assessments and penalties, shall
forfeit and pay penalty of so per cent. on
the amount thereof, which shall Immediately
be charged on the duplicate Of the county
auditor, against such purchaser or purchasers,
and collected as taxes, and with like penalties
for delinquency and, when collected, one
half thereof shall be retained by the county
treasurer and the other half paid to the coun-
ty auditor.
Sec. 1Os. The county auditor, or his depu.
ty shall attend all sales of delinquent real
estate made by the treasurer of his county,
and shall make record of such in substan-
tial book therein describing the several par
GELS offered for sale, as described in the adver-
tisement aforesaid, and stating how much of
each parcel was sold, and to whom sold !; and
if any parcel was offered for sale and not sold
for want of bidders, he shall so enter it on
record and the county auditor shall make
out and certify copy of said record, and for
ward the same to the comptroller-general, by
the county treasurer, at the time said trea-
surer makes his annual settlement with the
comptroller.general next after such sale.
Sec. 1O4. All moneys received by the
county treasurer at any delinquent land sales
shall be distributed by the county auditor to
the several funds for which they were respec-
lively levied, after deducting the expenses OF
the advertisement aforesaid, which in all cases
shall be paid to the county auditor, and the
States proportion paid into the State treasury
by the county treasurer, at his next annual
settlement with the ptroller-general after
such sale.
Sec. 1O5. If the county auditor, by mad.
vertence or mistake, or any other cause, shall
have heretofore omitted or shall hereafter
omit, to publish the delinquent list of his
county, or any portion thereof, it shall be MS
duty, unless all taxes, assessments and penal
ties charged therein shall have been paid prior
Tn The newt .Trnn settlement thereafter. of the
county treasurer to charge tie several parcels
of real estate described i'll sala list with said
taxes, assessments and penalties, with the
taxes, assessments and penalties Of the year
next succeeding such omission, and record,
certify and publish the same as part OF the
delinquent list Of such succeeding year, ac-
cording to the provisions of this act.
Sec 1906 Upon the payment of the proper
amount into the county treasury, and nifty
cents to the county auditor for the certificate,
and ten cents for the transfer of each parcel
of real estate purchased at delinquent land
sale, the county auditor shall give to each
purchaser, atsuch sale,a certificate ofpurchase,
in which he shall describe such parcel rs the
same was described in the delinquent list, and
state when the same was sold, and for what
amount anu IL Ouly d PltI VI 'hJ P'|e
advertised was sold, he shall specify the guam
ty sold, and authorize surveyor, at the re-
quest of the purchaser, his heirs or assigns,
to lay off by metcs and bounds, as near as
may be, in a square form, at the most north,
westerly corner Of any tract or lot OF land
described in said certificate, the quantity so
sold and if the sale be made from the city,
village or town lot, or any part thereof, the
surveyor shall be directed to so lay off the
quantity sold that the same shall extend from
the principal street or alley forming the most
convenient front to said lot to the rear Of the
lot, and to bound the same by lines as nearly
parallel with the outlines Of said lot as prac-
ticablc.
Sec. 1O7. No deed shall be made for any
real estate sold at delinquent land sale until
the expiration Of ninety-one days from and
after such sale. Nor shall any survey there
of, required by any certificate of purchase. be
made until the expiration Of the same period
of time.