The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-05-27

/ has been regu!a s. s. s. 4 46rs staxstioi
10 some other q count y a IA this State,
said auditor shnll 6|e report and
proofs il his Office md 9iHe to the.
party certificate that he spr they
have complied WITH the SfsiUns Of
this section, and are not liable fo tax
alton in his county on such pk
property forsthc then currc1lt
year. Bnt if he or they shall Z
satitfactorily prove that such c}p &
or property has been previously
ted for taxation III some count of
this State, said county auditor shall.
charge him or them on his duplicate
with such proportion Of all tsxss
levied on other upon similar capita
or property, at the place Of the busi.s
ness, as the time from thef commence
ment of the business to The ensuing
first day Of July bears to one year. s s
Sec. 56. It shall be the duty OF
each county auditor to ascertain the
names of allpersons commencing any
business in his county after the first:
day Of July, annually, whose capital
or property employed in such bust.
ness was not listed for taxation in his
county for the then current fiscal
year. g II
Sec. 81. If any person, company or.
corporation shall commences any bn-
siness in any county Of this State
after the first day of July, In any
year, the capital orproperty employ
ed in which shall not have been pre-
viously listed for taxation in said
county, and shall not, within thirty
days thereafter, make such report 20
the auditor of said county as is re-,
quired in the fifty fifth section Of this,
act, he or they shall forfeit and pay
the sum Of one hundred dollars,
which shall be collected by civil ac-.
ton, in the name of the county COM
missioners, and paid into the county
treasury, for the exclusive benefit of :
the county. And process in such
case may issue. ont Of the court Of
common pleas Of the countyin which
such business was commenced, direc-
ted to the proper officer, and be-
served in any comfy Of this State.
Sec. SO. Il shall be the duty of
each county auditor to make out
from the maps and descriptions in his
possession, and from such other
sources of information as sh&ll be In
his power, o correct. and pertinent
description Of each tract and lot s0f
real property in his county and,
when he shall deem il necessary to
obtain an accurate description Of any
separate tract or lot in bis district, he
may require the owner or occupier
thereof to furnish the same with any
title papers ho may have in, his pos
session; and if such owner or occu-
pier, upon demand made for the same,
Shall neglect or refuse to furnish 2
description Of such par /.
col of real property to such auditor,
he may employ q competent surveyor !.
to make out o description Of tho
boundaries and location thereof, and
a statement of the quantity Of land
therein; and to the expense OF such
survey the auditor of the county
shall add the tax assessed upon sueh
real property, and it shall be collected
by the treasurer of the comfy with
such tax, and when collected shall be
paid, on demand, to the person to
whom tho same is due.
Sec. SO. For the purpose of ena-
bling the auditor to determine the
value of buildings and other improve
ments, he is hereby authorized to
enter and fully to examine all build.
incs and structures of whatever kind,
which are not by law expressly ex- =
empted from taxation. -
Sec. 60. The auditor, at the time OF I,
making the assessments Of other real
estate for taxation, shall enter into /
separate list pertinent descriptions Of
the real estate exempt from taxation
by law, with the value thereof made
by himself, determined by the rules
prescribed by law, and designating
the owner of each several parcel:
Provided, if the name Of the owner
of any tract or lot shall be unknown,
tho word "unknown" shall be entered
in .he column of names opposite said
tract or lot.
[To be continued.