Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1877-06-21

OF mill, to be applied to tho past in
debtedness of suid county; and they arc also
authorized to apply any balance that may
be on hand at the close Of tho present fiscal
year ending November l, 1877, to past
Indebtedness, paying off such claims as wcrc
audited prior to lst November, 1879 Pro
vtt'ctl, Nothing shall bc paid for -probatiag
accounts: And provtlctl, That J nil. Of the
tax thus lowed for tho County of Orange
burg shall be devoted to tho payment Of the
past indebtedness Of said county.
$50. 8. That all the proceeds of tho ',xes
levied for and on account of tho STATE, as
specified herein, shall be deposited and kept
by the State Treasurer in such bank or
banks in tho cities Of Columbia aud Char.
icstoD as, in the Judgment or discretion Of
the Financial Bonrd Of the State, can afford
sufficient protection to the interests of tho
State; and the State Treasurer shall publish
in ono or more Of tho newspapers published
in tho cities of Columbia aud Charleston q
monthly statement of all tho moneys
received by him, and the amount paid out,
aud to whom, and on account Of what appro.
priation paid, as we'll as tho balance Of
moneys on hand.
SEC. 4. That tho County Auditors and
County Treasurers of the several counties Of
this State arc hereby required, under tho
direction and supervision of the Comptrol-
Ter General, to make tho collection of taxes
levied under and pursuant to tho provisions
of this not 10 the manner and at the timo and
under tho conditions hereinafter to be
provided; and they are hereby forbidden to
collect any other tax, except tho taxes to
n t1,o J.
issued by counties in aid Of railroads, what.
socver, for tho fiscal year, unless herein
expressly authorized 30 to do; and any State
or county officer who shall full to comply
with or cvado or attempt to evado tho pro-
visions Of this act, shall bo deemed guilty
of felony, and, upon conviction thereof
shall be punished by fine of not less than
$1,000, nor moro than $4,000, and by
imprisonment in the penitentiary for period
of not less than ono year no moro than I've
years.
SEc. S. There shall bo assessed on all
taxable polls in this Stnto tax Of 81 on
cach poll, tho proceeds Of which tax shall
be applied solely to educational purposes
Every malc citihen between tho ago Of 81
and 60 years, except those incapable of
earning a support from being mnimcd, aud
except those now exempt by low, or from
any other cause, shall DO deemed taxable
polls; and should any person fail or refuse to
pay suid poll tax, he shall be decmoa guilty
of misdemeanor, and, on conviction thereof
before any Trial Justice or other court
having jurisdiction of the snme, shall be
punished by lise of not less than IS, or by
imprisonment in the county Jail for term
not exceeding thirty days.
SEC. 6. That all taxes assessed and paya.
bic under this act shuli be paid in tho fol-
lowing kind of funds, and no other. Gold
and silver coin, United States currency and
national bunk notcs: Provided, That the
receipts issued by the agcnts appointed BY
tho Governor in tho several counties, under
and by virtue of resolution adopted by the
House Of Representatives, on the Goth day
Of December, a. d., 1876, shall be credited
by the County Treasurers upon tho amounts
duo, and payable by the holders thereof
whenever the same may DO presented. iioi
SEC. z. All taxes assessed herein shall
be due aud payable in two equal installments
rs follows: Tho 6rst installment shall be
duo and payable from tho first day Of July
to tho first day Of August, 1877; and the
second ipstallmcnt shall DO duo and payable
FROM tho Grst doy Of October, 1877: PRO.
vitled, That it shalt be, and is hereby, left
to tho option Of any person either to pay
tho amount Of tho first nstaliment at tho
timo first above mentioned, or to pay tho
Whole amount at the time Of tho payment
Of tho second installment thereof: Provided,
fa'tdcr, Thut if any person or persons shall
foil or refuse to pay his or her taxes duo
under the lirst iastallnert, ho. sho or they
shall DO charged with interest thereupon
from tho frst day of August, 1877, to the
time of tho payment thereof, at tho rate of
ono per centum per month; aud the several
County Treasurers shall collect tho same 10
tho mannor prescribed by law, and give
receipts therefor to tho several parties
paying the Same, 10 which the real estate
paid on shall be briefly described, and the
value Of tho personal property puid on shall
be stated, together with tho time such taxes
arc paid, and the amount of the same:
Provided. nothing herein contained shall
operate to prevent any tax payer from pay
log the whole amount Of his tax at the time
the first instalment is payable.
SEQ. 8. That the County TREASURER,
immediately upon receipt Of the tax dupli-
cate for tho year from the Coupty Auditor,
shall cause notice to DO inserted onco in
two daily newspapers Published at the
county seat Of his county, If two such-papers
bo thcro published; If not, then 10 one such
raper; and II no daily pepper bo published at
such county seat, shen 10 two weekly papors
published at such county scat; but Il two
such weekly papers be not published, then
10 one such paper; add if no popot DO pub.
lished in the county, then such notice shall