Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-23
Sunth Garulima ga1rs.
TIE TAX LAW.

TIE TAX LAW.
AN ACT to reduce all acts and parts of acts pro-
! viding for the assessment and taxation of prop
erty into one act, and to amend the same.
Be it 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. $780, Each member of the State Board
of equalization, except the State officers on
said board shall receive three dollars per day,
for each day he shall be employed in per-
forming the duties enjoined upon him, and ten
cents per mile for travelling to, and the same
for returning from, the seat Of government, to
be computed by the most usually travelled
route, and paid out Of the State treasury, on
the warrant of the comptroller-general.
Sec. 13l. Each member of the county
board Of equalization shall receive for his SER
vices for each day actually employed in per-
forming the duties enjoined upon him, three
dollars per day, and five cents per mile each
way, as mileage for travel actually performed
Provided that only one mileage shall be paid
by said county treasurer, to be paid out Of the
county treasury, on the warrant of the county
auditor.
Sec. 1872. Every county auditor, county
treasurer, county commissioner, who shall, in
any case. refuse or knowingly neglect to per-
form any duty enjoined on him, or who shall
consent to, or connive at, any evasion or vio-
lation of any of the provisions Of this act,
whereby anything required to be done by any
of said provisions shall be hindered or pre-
vented, or whereby any property required to
be listed, or equalized for taxation, shall be
unlawfully exempted or the valuation there
of be entered on the return for taxation, or
on the duplicate, at less than its true value,
estimated according to the rules prescribed,
or any tax, assessment or penalty, shall not be
collected, shall be deemed guilty ofan offense,
and, upon indictment and conviction thereof,
shall be fined in any sum not exceeding two
thousand dollars, and imprisoned in the peni-
Tertiary for term not less than one nor more
than three years.
Sec. 1873. Each county auditor is hereby
authorized to administer all oaths necessary
to be taken by any one, in the assessment and
return Of property for taxation, or necessary
in the performance of any duty enjoined upon
county auditors by law.
The following shall be the compensation of
| county AUDITORS:
Auditor of Charleston county, $4,000.
Auditor of Richland, Abbevlle, Beaufort,
Edge6eld, Orangeburg, Barnwell, Colleton,
Anderson, Aiken and Sumter, $500.
Auditor of Chester, Darlington, Fairfield
Greenville, Marion, York and Newberry,
S1,250.
Auditor Of Georgetown, Kershaw, Laurens,
Lexington, Spartanburg, Union, Chesterfield,
Clarendon, Oconee, Marlboro, Williamsburg,
Horny, Lancaster and Pickens, each $1,000,
to be paid quarterly by warrants on the State
treasurer issued by the comptroller-general {:
Provided, That the comptroller-general shall
not issue to any county auditor any warrant
for salary until said auditor shall file in the
office of the mptroller-general all abstracts
and reports due from or by said auditor.
Sec. 1874. The Governor is authorized, by
and with the advice and consencof the Sen.
ate, to appoint county auditors and county
treasurers, who shall hold their Office for a
term of two years and no longer unless reap
pointed, and to require such bonds from said
officers as he may deem necessary: Provided,
That the bond of the county treasurer Of
Charleston county shall not be less than fifty
thousand (s50,000) dollars; the county treas
urers of Richland, Abbeville, Beaufort, each
thirty thousand (s3O,OO0) dollars; and the
bonds Of the county treasurers of each of the
other counties shall not be less than twenty
twenty thousand (s2OOOO) dollars, each.
Sec. 1876. That when any county auditor or
treasurer shall, during recess Of the Senate,
be shown by evidence satisfactory to the Gov
ernor, to be guilty of misconduct in office, or
crime, or for any reason shall become incapa-
BILE, or legally disqualified to perform his du-
ties, in such case, and in no other, the Cover
nor may suspend such officer, and designate
some suitable person to perform, temporarily,
the duties of such Office, until the next meet
ing of the Senate, and until the case shall be
acted upon by the Senate, and such person,
80 designated, shall take the oath and give
the bond required by law to be taken and
given by the person duly appointed to fill
such office, and, in such case, it shall be the
duty of the Governor, within ten days after
the first day of such meeting Of the Senate to
report to the Senate, such suspension, with
the evidence and reasons for his action, and
the name of the person so designated to per-
form the duties of such office ; and if the Sem
ate shall concur in such suspension, and ad-
wise and consent to the removal Of such officer,
they shall so certify to the Governor, who
may, thereupon, remove such officer, and by
and with the advice and consent Of the Senate,
appoint another person to such Office; but if
the Senate shall refuse to concur in such sus-
pension, such officer, so suspended, shall forth
with resume the functions of his office, and
the powers of the person so performing its
duties in his stead shall cease, and the official
salary and emoluments of such office, shall,
during such suspension, belong to the person
so performing the duties thereof, and not to
the officer so suspended: Provided, however,
that the Governor, in case he shall become
satisfied that such suspension was made on in
sufficient grounds, shall be authorized at any
time before reporting such suspension to the
Senate, as above provided, to revoke such
suspension, and reinstate such officer in the
performance of the duties of his Office.
Sec. 1876. That if any person shall, contra
ry to the provisions Of this act, accept the Of
fee of county auditor or treasurer, or shall
hold or exercise or attempt to hold, or exer-
else any such office, or fail, when application
is made to him by his successor to turn over
all the books, papers and property, Of all
kinds whatever, pertaining to said office, he
shall be deemed, and is hereby declared to be
guilty of a misdemeanor, and upon trial and
conviction thereof, he shall be punishable
therefor by 6no not exceeding fvo thousand
dollars, or by Imprisonment not exceeding five
years, or both said punishments in the discre-
ton of the court.
Sec. 1877. The comptroler.general of the
State, shall, as often as once year, either in
person, or by some authorized agent of his Of
hce, examine all the books, papers and ac-