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

upon the receipt of which certificate
ii. shall be the duty Of the treasurer
ef such other county to collect such
delinquent taxes and penalties, with
thestwel.sy-fve per cent. COLLECTION
fees as aforesaid, for which purpose ne
shall have all the rights, powers and
remedies conferred upon the treasurer
of the county in which such taxes
were assessed, and be allowed the
same fees for distraint and sale OF
property as if said taxes had been
levied in his own county, and, upon
collection made, may retain one-half
of said twenty-five per cent. colleG-
ton fees, and shall transmit tho pal
ance collected by him to the treasurer
of the county from whom ho received
such certified statement by mail.
But if the treasurer to whom any
snch statement is sent cannot collect
the amount therein named, or any
part thereof, he shall return the same
so endorsed, with rcasons Tor such
non-collection. :"
Sec. SO. On the 10th of February
of each year tho county treasurer
shall furnish the county auditor with
q list of the names Of such taxpayers
on his duplicate as have failed to pay
the tax and penalties charged against
said taxpayers on account of any
real property, said property to con:
tain the number of lots and acres Of
land, with buildings thereon, with the
State and county tax in detail and
aggregate, which list shall be denom-
mated the list Of delinquent lands,
and all real property returned by the
county treasurer, as provided for in
this act, shall be offered for sale on the
second Monday in March next, after
the samc shall be thus returned, to
satisfy taxes, assessments and penal.
ties thereon: Provided, that at all
sales of lands for taxes, only the
right, title and interest Of the one in
whose name the land has been listed
and assessed, shall be sold, and the
purchaser shall take the same subject
to all cncumbrance thereon at the
time Of sale: Provided, however, that
the purchaser at such tax sale shall
be entitled to the possession Of tho
land sold until the first day Of De
cembcr next after the first day o.
January next after the day Of sale.
Sec. 100. Each county auditor ir
: this State shall, annually, cause The
delinquent lands in tho county to be
published weekly for two weeks, be
tween the eighteenth Of February ant
the first Monday i'll March following
in one newspaper, and no more, pub
lishcd in his county; and if no paper
be published in said county, then il
somo newspaper having the most gen
cral circulation in said county, tt
which list there shall be attached ;
notice in the following form, to wit
Notice is hereby given that thu
whole Of the several parcels, lots an(
parts of lots Of real estate described
in the preceding list, or so mucl
thereof as will be necessary to pay
the taxes, penalties and assessment
charged thereon, will be sold by th'
treasurer Of --- county, Soutf
Carolina, at his Office in said county
ON the second Monday Of March, A
D. -, unless said taxes, assessment
and penalties be paid before that time
and such sale will be continued from
day to day, until all Of said parcels
lots and parts of lots Of real estat'
shall be sold or offered for sale.