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

liamsburg counties, six hundred dol
lars; the auditors of Horny, Lancas-
ter, Ocorec and Pickens counties, five
hundred dollars each. And the treas
urcrs of each of the above counties
shall pay to his county auditor, or his
order, the sum specified in the audit
or's warrant, from the first collection
of county funds for that year.
OF THE COLLECTION OF TAXES.
Sec. s.. An taxes, except as herein
excepted, shall be payable annually,
on or before the fifteenth of January
after their assessment, and the several
county treasurcrs shall collect the
same in the manner required by law,
and give the receipts therefor to the
several parties paying the same, in
which the real estate paid on shall be
briefly described, and the value of the
personal property paid on shall be
stated, together with the time such
taxes may be payable. .,
Sec. Sc. The county treasurer shall
keep his Office open for the receipt of
taxes from November Goth to March
2Cth.
Sec. 81. When the taxes and asscss-
mcnts charged against any party or
property on the duplicate shall not be
paid on or before the 10Th of January,
after the assessment thereof, or whom
the remainder of such taxes and as
sessments shall not be paid on or
before the 18th of February next
thereafter, together with twenty per
cent. penalty on such amount remain
ling unpaid, o'county treasurer shall
proceed to collect the same by distress
or otherwise, as may, at the time, be
prescribed by law, together with a
penalty Of five per cent. on the amount
so delinquent, which penalty shall be
for the use of the treasurer, as a
compensation for making such co!lec
| ton.
Sec. So. When the taxes, assess
mcnts and penalties charged against
any parcel or lot of real property
shall not be paid on or before the 10Th
day of January in each year, or COL
lected by distress or otherwise, as
authorized by this act. q penalty OF
twenty per cent. thereon shall be
added by the county auditor on the
county duplicate; and if the said
taxes and penalty shall not be paid
on or before tho Goth day Of Februa-
ry next thereafter, or collected BY
distress or otherwise, the penalty and
said taxes shall be treated rs the de
!inqnent taxes on such real property,
to be collected in the same manner
that is or may be prescribed by law
and if the amount Of such delinquent
taxes, assessments and penalties shall
not be paid on or before the second
Monday in March Of the current year,
the delinquent taxes, assessments and
penalties of the current year shall be
due and collected by the sale of such
real estate in The manner that is or
may be required by law.
Sec. 50. The county treasurer, i'm
mcdiatcly upon the receipt of the tax
duplicate for the year from the county
auditor, shall cause notice to be In
serted once in two daily newspapers
published at the county seat Of his
county, if two such papers be there
published if not, then in one such
paper; and if no daily paper be pub
iished at such county seat, then in
two weekly papers published at such
county seat; but if two such weekly
papers be not published, then in one
such payer; and if no paper is pub
|ished in the county, then such notice
shall be given in such manner as the
county treasurer may Direct stating
the total rate per ccntum for all other
purposes, on tho duplicate of that
year; and if any special levies have
been made on tile property Of a school
or other district, not affecting an cn'
tire county, the total rate Of lcvics in
such district shall also bp stated in
such notice.
Sec. 80. Al. personal property sub
iect to taxation shall be Liable to dis
1trcss and sale for tho payment Of
taxes and assessments; and at any
time after any taxes or assessments
shall become due, according to law,
the county treasurer, by himself OF
deputy, may distrain sufficient per-
sonal property of the party against
whom such taxes or assessments shall
! be charged, if2the same can DO found
in his county, to pay the taxes or as,
sessmcnts SO due, with any penalty
charged or chargcable thereon, and
thecosts that may accrue, and shall
ftmmediately advertise the same in
three Of the most public places in the
town, or ward, or district in which
such property shall be distraincd,
stating the time and place in such
town, ward or district when and
where such property will be soldi and
if the taxes, assessments and penal
Ties for which such property was dis
trained, together with the costs Of
the proceeding, shall not be paid
before the day appointed for such
sale, (Which shall not be less than
five, nor moro than ten days after
posting up'such notices Of sale,) such
treasurer, or his deputy, shall proceed,
ut the timo and place mentioned in
said notice, to sell such property, or
SO much thereof as may be necessa-
~, at public venduc, to the highest
bidder; and if such property, or a
sufficient amount thereof, shall not be
sold at the time and place aforesaid,