The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-06-17

auditor on the list OF Delinquent lahos
as .sforfeited," and transferred to the
State of South Carolina, and charged
with taxes and penalties, as If the
same was purchased by a private IN
dividual, and returned by the treas
urer as delinquent until sold as tor
feited real estate: Provided, however,
that the original owners shall have
the privilege, at any time between
ninety-onc days, to redeem the same
upon payment of all cost and charges
and taxes thut may attach subsequent
to such forfeiture, together with all
previous taxes, costs, charges ana
penalties. ,.,.,o,,
enter, in q substantial book, to be
provided by him for that purpose, at
the expense of the county, ana uo'
nominated the "Forfeitcd Land Re-
corder," list of all real estate tor
fcited to the State, according TO the
provisions Of this net, certify to the
correctness thereof, and sign the
same officially; O copy of which list
he shall certify and transmit to the
comptrollcr-genera by the county
treasurer, at the time the treasurer
makes his annual settlement with the
comptrollcr-goneral, next after the
forfeiture or purchase Of such real
estate, and the comptroller-gencral
shall record the same in his Office as
Il credit to tho county treasurer
Sec. 119. The county auditor OF
any county in which ANY real estate
shall hereafter tc sold at delinquent
land sale shall make deeds therefor,
though the real estate may have been,
or shall hereafter be, set off into an
other county subsequent to such sale,
and such deed shall have the same
effect as if such real estate had re-
mained in the county in which it was
sold.
Sec. I20. All real estate sold at
delinquent land sale, under the pro
visions of this act, shall, Immediately
upon the certificate of purchase given
therefor, be transferred by the county
auditor on his book of real estate, as
provided for the cightieth section CT
this act, to the name of the pur-
chaser.
Sec. 121. The sale of any real es-
tate at delinquent land sale shall not
be held invalid on account Of its hay
ing been charged on the duplicate
in any other name than that of the
righlful owner.
Sec. 122. If any certificate given
at any sale of delinquent lands shall
be lost or destroyed, upon satisfacto'
ry proof thereof TO the proper coun-
ty auditor, he shall make to the par.
ty entitled thereto decd for the real
estate so sold. precisely as if such
certificate Of purchase had not been
lost or destroyed. =.
Sec. 123. The county auditor shall
enter on his records of delinquent
Hand sales q minute of all deeds by
him made in pursuance of any snle OF
real estate therein recorded, naming
the party in whose name the same
stood charged or the duplicate at the
| time of the sale, the date of the sale,
and the name Of the purchaser, a
brief description of the real estate,
the quantity sold, the amount tor
which the same was sold, the date OF
the decd, and the name of the gran
tco therein also minute of all re.
demptions Of any real estate so sold
before any deed made therefor, with
the date of the redemption, and the
nanc of the party rcdcemins.
Sec. 1o4. The purchase of any in
terest of any tenant in common. in
any real estate, at any sale of del'n-
quent lands, shall, on obtaining a
deed ibcrefor from the county audi
tor, hold the same with tho other
owners, rs q tenant in common, and
be entitled to q partition of the es-
tate so held in common, as other ten
ants in common.
Sec. 1875. It shall be the duty of
each owner of lands, and Of any
new structures thereon, which shall
not have been appraised for taxation
to list the same for taxation with
the county auditor of tic county in
which they may bo situate, on OF
before the twentieth day Of August
next. after the same shall become
subject to taxation.
Sec. .26. When any real estate
shall be sod under any writ, order OF
proceedings in any court, the court
Shall, on motion Of any person inter
ested in the real estate, or in the
purchase or proceeds Of the sule
thereof, order all taxes, assessments
and penalties charged thereon to be
| paid out of the proceeds of such sale,
as lien prior to all others.
Sec. l27. All taxes, assessments
and penalties legally assessed shall
be considered and held as u debt pay
able to the State by o party against
whom the same shall be charged; and
such taxes, assessments and penalties
shall he a first lien against the cs-
tate Of all debascd persons; against
the estate of bankrupts and insol-
vents; against the assets and estates
of all persons making assignments
for the benefit Of creditors; against
all property held in trust; against
all personal property held on chattel
mortgage, or in pledge; against all
personal property sold for the pur.
pose of avoiding tho payments OF
taxes; against all personal property
held by parties in fraud of.creditors
against all stocks Of goods, imple-
meuts, machinery and tools Of mer-
chants or manufacturers. as AGAINST