Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-16
Sunth Garolina gaws.
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 o.
Representatives, Of the State Of South Caro-
lima, now met and sitting in General Assem-
bly, and by the authority of the same:
Sec. 10S. The certificate of purchase at any
delinquent tax sales shall be assigned in law
by endorsement thereon, and an assignment
thereof shall vest in the assignee and his lega
representatives all the right and title of the
original purchaser.
Sec 109. All real estate which has been
or may hereafter be, sold for taxes, assess
ments and penalties at delinquent sale under
the laws ofthis State, may be redeemed at any
time within ninety days from and after such
sale, and all such real estate belonging at the
time ofsuch sale, to minors, insane persons
married women, or persons in confinement
may be redeemed at any time within ninety
days from and after the expiration of such
disability.
Sec. ITO. Any person or persons desiring to
redeem any real estate sold at delinquent
land sale, under any law of this State, may
within thirty days after the sale thereof, or
within thirty days after the expiration of the
disabilities named in the preceding section,
deposit with the county treasurer of the coun'
ty in which such sale was made, upon the
certificate Of the county auditor, sum equal
to the amount for which such real estate was
sold, with all legal charges paid by the pur,
chaser at such sale, and subsequent taxes paid
by such purchaser, his heirs or assigns, and
twenty-five per cent. penalty thereon, and the
value of growing crops, if any there arc, and
two dollars to pay the expenses of advertising
as hereinafter provided and any person de.
string to redeem any such real estate after the
expiration Of twenty days, and within ninety
days after any such sale, or the removal OF
any of the disabilities aforesaid, may deposit
with the county treasurer aforesaid, on the
certificate Of the county auditor, an amount
of money equal to that for which such real
estate was sold, and taxes subsequently paid
thereon by the purchaser and those claiming
under him the legal charges as aforesaid, and
fifty per cent. penalty thereon, and two dollars
to pay the expense Of advertising, as afore-
said also paying the auditor fifty cents for
his services III attending to such redemption
in either case.
Sec Ill. All applications for the redemp-
tion of real estate Dld at delinquent tax sale
as aforesaid, shall be made to the auditor of
the county in which such real estate shall
have been sold by party interested in the
title to said estate; and, upon such applica-
ton, the auditor shall give to such party the
certificate mentioned in the preceding section,
describing the real estate sought to be redeem
ed, and specifying the sum necessary for such
redemption, and adding thereto the two dol.
lars for expense of publishing the notice Of
such redemption, upon the presentation of
which to the county treasurer of the county,
and payment Of the sums mentioned therein
into the county treasury, the treasurer shall
give to the applicant duplicate receipts there
for, describing the property as described in
said certificate Of the auditor and, upon the
delivery of one Of such receipts to the county
auditor, said auditor shall Immediately cancel
the sale, and transfer the property to the par
ty redeeming the same; and such payment
and cancellation shall operate as a release of
all the rights Of the purchaser at such sale,
his heirs and assigns.
Sec. 112. The county auditor, Immediately
upon the redemption of any real estate as
aforesaid, shall publish in some newspaper of
general circulation in his county, for two con-
secutive weeks, a notice, addressed to the pur-
chaser and his assig that the money has
been deposited in the county treasury of his
county for the redemption of such real estate,
describing the same and the time when sold
for taxes; for the publication of which notice
said auditor shall pay the sum of two dollars
out of the county treasury.
Sec 113. Any tenant in common may re-
deem his individual share in any real estate
sold at delinquent land sale in the manner
provided for in the preceding sections, upon
payment into the county treasury of his equal
proportion of the sum requisite for the re-
demption of the whole, and two dollars for
the publication of the notice of such redemp-
ton.
Sec. ia. Upon the demand of the pur-
chaser or his legal representatives Of any real
estate redeemed as aforesaid, and the surren-
der of the certificate of purchase to the coun-
ty auditor, and payment of fifty cents to said
auditor for his services in attending to such
redemption, the auditor shall cancel said GER
ti6cate of purchase, file the same in his office,
and give to such purchaser, or his legal repre-
sentatives, an order on the county treasurer
for the amount of money deposited in the
county treasury in manner aforesaid, for the
redemption of the real estate described in
such certificate of purchase.
Sec. 115. Any person interested may, at any
time before the deed is made by the county
auditor, with the consent Of the purchaser of
any parcel of real estate sold at delinquent
land sale, and the delivery and cancellation
of the certificate of purchase, redeem such
real estate and in such case, and also upon
deposit of money in the county treasury as
aforesaid, for the redemption of any real
estate sold at such sale, the county auditor
shall note such redemption or deposit, and
by whom and when made, on the record Of
delinuuent land sale, and sign his name off,
cially thereto for doing which any party re-
deeming by consent as aforesaid, shall pay said
auditor fifty cents as his fees.
Sec 116. After the lapse of 81 days from
the time of any delinquent land sale, if any
purchaser of any real estate at such sale, or
his legal representative, shall present to the
auditor of the county in which such sale was
made certificate of purchase of the whole of
any tract or lot of real estate sold at such sale,
or in case of the sale of part of tract or lot
offered at such sale, present to said auditor
the certificate of sale, and the survey and plat
of the quantity purchased, made by the sur
veyor, as required by this act, and the taxes
and assessment levied on the real estate de-
scribed in such certificate or certificates and
plat, shall have been so far paid as that the
same is not again delinquent, said auditor
shall (upon payment to him of two dollars as
his compensation therefor) make and deliver