The Greenville times., 1877-03-03

iioii eitc Stttc OF county, or ina
he wa confined at home by sick
ness of himself or family, which
oath the assessor Is required to adj
minister without charge, and alss
to give Information to the tax
payer of his right to make the sam,
and on his failure to give such in
formation, the assessor shall not b,
entitled to collect said sum of flft,
cents or charge the Taxpayer
Herewith.
Sec. .. BE il further enacted
That SO much of section twenty.
one Of the Act in the first section
recited. or any part of said section
or said Act or any other Act
which authorizes lands to be re-
deemed, entered or purchased,
from the anditor of public accounts
and In any other mode than that
prescribed in section AZ OF said
recited Act, be and the same are
hereby repealed; that for issuing
the certificate as prescribed in said
section 4S Of said recitcd Act, the
chancery clerk shall be entitled to
receive the sum Of fifty cents, the
sheriff, for executing the receipt,
the sum Of fifty cents, aud com.
missions on the taxes paid at the
rate Of five per cent, and the audi
tor Of public accounts for execut.
Ing and acknowledging the con.
veyance, the sum Of fifty cents, oil
to be paid by he purchaser, and
In the manner prescribed in said
section 48.
See. 9. BE IL further enacted,
That hereafter II shall be the duty
OF every person to pay his taxes to
the collector on or before the 18th
day Of December, and that after
this date, taxes unpaid shall be
collected by distress and sale of
personal property ofthc delinquent
taxpayer that lands delinquent
for taxes, and when no personal
property of the person in whose
name assessed can be found out of
which to collect tho taxes due
thereon, shall be advertised for
sale once a week for at least three
successive weeks, in the manner
now prescribed by law, and shall
DO sold on the first Monday In
March that the tax collector shall
present to the board of supervi-
'ors the list Of dclinqucncies and
nsolvcnts on tho first Monday in
March, at which time the board of
supervisors are required to meet
md examine tie same that the
AK collector shall file with the
clerk separate lists of tho
ands sold to the State and to indi.
'iduals. on or before the first Mon. |
lay In April; that the clerk of
he chanccry court shall certify TO
he Auditor, on or before the first
Monday in April, the list of dclin.
lnents and insolvcnts as allowed
he sheriff and tax collector by the
board Of supervisors, recitcd, as |
conflicts with the respective dates
lerein prescribed, be, and the |
anne is hereby repealed.
See. 10. BE it further enacted.
That the concluding sentence of
ection 43 of the Act in the first
ection recited, be so amended as
o read as follows: Which con-
eyance and the list of lands sold
o the State subject to the right of
epurchasc and conveyance as
erelnafter provided, shall vest
. the purchaser or in the State, as
nc case may be, a perfect title to
he land sold for taxes, and no such
onvcyance or list us between the
riglnal parties or subsequent
|ienecs shall be invalidatcd. nor
hall any defence be available
gainst tho title thus conveyed in
ny court of this State, except by
roof that the taxes for which said
nds were sold had been paid or
to the proper officer be.
'ro salc,N or that the taxes were
legal in part, and that before sale
le taxpayer rendered TO the
roper officer the amount oflcgal
'xes due on said lands.
Sec. II. Be II further enacted.
hat section Al of said Act. ap.
'oved April 10th, 1876, in the first
ction rccited, be, and the same Il 9
'reby amended SO as to require
70 lists of lands sold to the State
be recorded in boob to be kept
: the clerk for that purpose, in. $
cad of being recorded In the i
'ok kept for the record ofdeeds. J
ID ii shall be the duty of the $
ancery clerk Immediately to re- II
rd in such separate book all s
is of lands heretofore sold for c
xes subsequent to the fiscal year v
70. "
See. II. BE it further enacted. II
nat the concluding sentence of a
ction AZ of the act in the first II