The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-06-10
-
: auditor Of

county," And said auditor shall in
scrt at the foot of the record Of said
delinquent list, a copy of said notice
and certify to the correctness thereof
in what paper the same was publish
ed, when: and how long, and sign tho
same officially.
Sec. 1O1. The county treasurer, OF
his deputy, shall attend at his Office
on the second Monday in March, anc
then and there, after the hour of ter
o'clock in tha morning, offer for sale
at public auction, each tract, parcel o.
lot of real estate described in the ad
vcrtiscment aforesaid, on which thu
taxes, assessments and penalties
charged thereon shall. not have beer
paid; and the person then and there
offering to pay the taxes, assessments
and penalties charged thereon, fol-
the least quantity thereof shall bc chs
purchaser and tho treasurer shall
continue such sale, from day to day
until each tract, parcel or lot OF rea
estate described in said advertisement
upon which tho taxes, assessments
and penalties shall not have been
paid, shall be sold or offered for sale
Provided, that the sale thus made
shall be dcnominatcd the delinquent
land sale: Provided, that the time
occupied in conducting above dclin-
queDt land sale shall not extend be-
vond the Friday following the second
Monday in March: Provided, further,
that the charges for advertising by
the county auditor shall not exceed
two dollars. ... .........
Sec. 1O2. If the party purchasing
any part of real estate at the sale
mentioned in the preceding section
shall fail to pay the treasurer jmme'
diatcly the amount of taxes, assess.
ments and penalties charged thereon,
the treasurer shall Immediately offer
the samc again for sale, as if no sale
had been made and the purchaser or
purchasers so failing 10 make pay
mcnt Of said taxes, assessments and
penalties, shall forfeit and pay a pen
atty of so per cent on the amount
thereof, which shall Immediately be
charged on the duplicate of the coun-
ty, by the county auditor, against
such purchaser or purchasers, and
collected as taxes, and with like pen
alties for delinquency; and, when
collected, one-half thereof shall be
retained by the county treasurer and
the other half paid to the county au-
ditor.
Sec. 1O3. The county auditor, or his
deputy, shall attend all sales of dclin-
qucnt real estate made by the treasu-
rer of his county, and shall mako a
record of such in a substantial book,
therein describing the several parcels
offered for sal le,'as described in the
advertisement aforesaid, and stating
how much of each parcel was sold !;
and if any parcel was offered for sale
and not sold for want of bidders, he
shall so enter it on record; and tho
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 treasurer makes bis an
nual 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 respectively lev
led, after deducting the expenses of
the advertisement aforesaid, which in
all cases shall be paid 50 the county