The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1874-06-03

made by the absent person, and charge
such party with taxes on the dupli.
cate, according to the return so made
by him.
Sec. 80. Each county auditor shall
correct the. valuation of any parcel or
lot Of real property on which any
structures OF one hundred dollars or
more in value may have been Con-
structcd, or on which any structure of
like value may have been destroyed,
according to the return thereof, made
in accordance with the provisions of
this act, and assess the. tax upon such,
corrcctcdrnluation. Said auditor shall
also correct any errors he may dis
cover in the name of the owner, in
the description or quantity of any
parcel or lot Of real estate, or in any
return made to his Office. He shall
also correct any errors in his dupli-
cate when ordered by the comptrol-
lcr-general, but he shall not reduce
any assessment Of personal property
regulary made and returned to his
office, nor make any deduction from
the valuation of any tract, lot or par
eel of real estate, except upon tho
written order Of the comptroller-gen-
cral, which written order shall only
DC made by the comptroller-general
upon a statement of facts submitted
to him in writing, and when any per-
sonal or real property has been listed,
returned or entered for taxation in o
wrong locality, the county auditor
shall correct the return or entry, and
charge such property with the taxes,
in the locality required by the provi-f
sions Of this act: Provided, that any
correction made in the duplicate by
the county auditor shall be entered on
both the auditor and treasurer's du-
plicatc, except that, in case Of the ro-
ducton Of any assessment or tax, tho
auditor may furnish the treasurer
with q certificate Of such reduction:
And provided, further, that each
county auditor shall keep record of
all sales Of convcyanccs of real prop
crty made in this county, in which he
shall enter, in columns, the names Of
thc purchaser and seller, the quality
of land conveyed, the location and
price Of the same, and thcrefrom COR
rect the county duplicate annually;
and, for the purpose Of carrying out
! this provision, the clerks Of courts and
rcgistrs Of mcsnc convcyanccs OF
each county are hereby required to
have the endorsement of the county
auditor on each and every deed OF
conveyance for real property, that tho
same is on record in his office, bcfolo
the same can be placed on record in
the offices Of said clerk Of courts or
registers Of mcsnc. convcyanccs; and
the said county auditor shall bc cnti-
tied TO collect . fee of twenty-five
cents, for his own use, for making
such entry and endorsement.
Sec. 81. Each county auditor shall,
annually, on or before November 10th,
mako cut and transmit, by mail, TO
the comptroller-gcneral, . complete
abstract of the duplicate Of his coun-
ty, which shall state the aggregate
value Of taxable property, and the
total amount Of taxes assessed thereon
for the year; and he shall, at any
time, also make out and transmit to
the comptroIcr-gcncral an abstract OF
the lumber and value Of each Of tho
enumerated articles Of personal prop.
crtv, the value OF merchants and
manufacturers stock, and the value
Of all other personal property as re-
turned by him and fixed by tae board
or boards Of equalization but such
abstracts shall be made out in such
form and contain such details as the
comptroler-gencra may prescribe.
Sec. 81. Each county auditor shall
attend at his Office, on or before tho
first of may, annually, or at any other
time the comptroller-gcncral may di-
rect, to make settlement with the
treasurer Of his county, and ascertain
the amount of taxes, penalties and as
scssmcnts collected by such treasurer,
and the amount with which such
treasurer is to stand charged on ac-
count thereof, and on account Of each
fund for which q levy was madc on
the duplicate; and each auditor shall
take, from the duplicate put into the
hands of said treasurer for collection,
list Of all such taxes, assessments
and penalties as such treasurer has
been unable to collect, therein desert
bing the property as described on the
duplicate, and shall note thereon, in q
marginal column, the several reasons
assigned by such treasurer why such
taxes or other charges could not be
collected, which list shall be denomi-
mated the delinquent list, and which
shall be signed and sworn to by tho
treasurer before SAID auditor; and said
auditor shall record the same in \
book, to be provided for that purpose,
and transmit an abstract thereof to
the comptrollcr-gcncral and, in ma
king such list, the dclinqucncies in
each district, city, village or town
shall be stated separately, and, after
dcductiny the amount of taxes, as
scssments and penalties so returned
delinquent, and the collection fees al
lowed the treasurer by law, said
treasurer shall be held liable for tho
balance OF the taxes, assessments al d
penalties charged on the duplicate {:
Provided, however, that only the fol-
lowing causes Shall be assigned by
said treasurer on said delinquent list
for not collecting any tax, penalty or
assessment, to wit:
! Isl. That sufficient personal prop
cr:y of the party charged Herewith