Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-07-16


ted by the county auditor on the list of delin-
quent lands as "forfeited," and transferred to
the State of South Carolina, and charged with
taxes and penalties, as if the same was pur-
chased by private individual, and returned
by the treasurer as delinquent until sold as
forfeited real estate: Provided, however,
that the original owners shall have the privi
lege, at any time within ninetyonc days, to
redeem the same upon payment ofall cost and
charges and taxes that may attach subsequent
to such forfeiture, together with all previous
taxes, costs, charges and penalties.
Sec 118. The county auditor shall enter,
in substantial book, to be provided by him
for that purpose, at the expense ofthe county,
and deuominated the "Forteited Land Recor-
der" list of all real estate forfeited to the
State, according to the provisions Of this act,
certify to the correctness thereof, and sign the
same oficially;a copy of which list he shall
certify and transmit to the mptroller-gener-
al, by the county treasurer, at the time the
treasurer makes his annual settlement with
the omptroler-general, next after the forfei-
ture or purchase of such real estate, and the
comptroler-ge shall record the same in
his office as credit to the county treasurer
Sec. 119. The county auditor of any county
in which any real estate shall hereafter be
sold at delinquent land sale shall make deeds
therefor. though the real estate may have
been, or shall hereafter be, set offinto another
county subsequent to such sale, and such
deed shall have the same effect as if such real
estate had remained in the county in which it
was sold.
Sec. 12O. All real estate sold at delinquent
land sale, under the provisions of this act,
shall, Immediately upon the certificate Of pur-
chase being given therefor, be transferred by
the county auditor on his book of real estate,
as provided for in the eightieth section of this
act to the name of the purchaser.
Sec. 121. The sale of any real estate at de-
linquent land sale shall not be held invalid on
account of its having been charged on the du'
plicate in any other name than that of its
rightful owner.
Sec. 1872. If any certificate given at any
sale of delinquent lands shall be lost or des-
troyed, upon satisfactory proof thereof to the
proper county auditor, he shall make to the
party entitled thereto deed for the real estate
so sold, precisely as if such certificate Of pur-
chase had not been lost or destroyed.
Sec. 1923. The county auditor shall enter
on his records of delinquent land sales a
minute of all deeds by him made in pursu-
ance of any sales of real estate therein re-
corded, naming the party in whose name the
same stood charged on the duplicate at the
time of the sale, the date of the sale, and the
name of the purchaser, brief description of
the real estate, the quantity sold, the amount
for which the same. was sold, the date of the
deed and the name Of the grantee therein;
also s. minute of all redemptons of any real
estate so sold before any deed is made there
for, with the date of redemption, and the
name Of the party redeeming.
Sec 124 The purchaser of any interest OF
any tenant in common, in any real estate, at
any sale of delinquent lands, shall, on obtain
ing deed therefor from the county auditor
hold the same with the other owners, as ten
ant in common, and be entitled to partition
of the estate so held in common, as other ten
ants in common.
Sec. 125. 1t shall be the duty of each
owner of lands, and of any new structures
thereon, which shall not have been appraised
for taxation, to list the same for taxation with
the county auditor of the county in which they
may be situate, on or before the twentieth day
of August next, after the same shall become
subject to taxation.
Sec. 1875. When any real estate shall be
sold under any writ, order or proceeding in
any court, the court shall, on motion of any
person interested in the real estate, or in the
purchase or proceeds Of the sale thereof, order
all taxes, assessments and penalties charged
thereon to be paid out Of the proceeds Of such
sale, as lien prior to all Others
Sec. 1927. All taxes, assessments and pen
alties legally assessed shall be considered and
held as debt payable to the State by party
against whom the same shall be charged and
such taxes, assessments and penalties shall be
first lien against the estate of all deceased
persons against the estate of bankrupts and
insolvents against the assets and estates of
all persons making assignments for the benefit
of creditors ; against all property held in
trust; against all personal property held on
chattel mortgage, or in pledge; against all
personal property sold for the purpose of
avoiding the payment Of taxes against all
personal property held by parties in fraud OF
creditors; against all stocks of goods, imple-
ments, machinery and tools of merchants or
as against purchasers of the
whole of such stocks upon which the taxes
have not been paid /; and such taxes shall be
first paid out of the assets Of any estates OF
deceased persons, or held in trust as assignee
or trustee, as aforesaid, or proceeds of any
property held on execution or attachment
and the county treasurer may proceed, by &C.
ton in law, against the parties holding prop
erty otherwise, as above mentioned or, if he
can obtain possession Of the property, he may
dstrain and sell the same precisely as if the
same had not been sold, mortgaged or pledged,
as above mentioned.
Sec. 1928. If any action be prosecuted
againstthe county auditor or county treasurer,
for performing, or attempting to perform, any
duty enjoined upon them, by the provisions Of
this act, the result of which action will affect
the interests of the county, if decided in favor
of the plaintiff in such action, such auditor
or treasurer shall be allowed and paid out of
the county treasury reasonable counsel fees
and all other expenses for defending such
action, and the amount of any damages and
costs adjudged against him, which fees, ex-
penses, damages and costs, shall be ap-
portioned rateably by the county auditor
among all parties, except the State, interested
in the revenue involved in said action; and
if the State be interested in the revenue in
said action, the county auditor shall, imme-
diatel upon the commencement OF said &C.
ton, inform the ptroller-general OF its
commencement, and the alleged cause thereof,
and the comptroller-general shall submit the
same to the attorney-general, who shall de-
tend said action for and on behalf of the State;
and if only some local levy made by town or
other municipal authorities be involved in