The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1877-07-05

and by Imprisonment in the penitentiary
for period Of not less than one year
nor moro than five years. iI.,
SEC. 8. There shall be assessed ON oil
taxable polls in this State TAX Of 81 on
each poll, the proceeds Of which tax
shall be applied solely to educational
purposes. Every male citizen between
tho age cf 21 and 60 years, except those
incapable of earning support from be.
ing manned, and except those now ex.
empt by law, or from any other cause,
shall be deemed .sxahls polls and
should any person fail or refuse to pay
said poll tax, he shall be doomed guilty
of misdemeanor, and, on conviction
thereof, before any Trial Justice or other
court having jurisdiction of the same,
shall he punished by fine Of not less
days.
SEC. 6. That all taxes assessed and
payable under this act shall be paid in
the following kind of funds, aud no
other: Gold and silver coin, United
States currency and natioTal bsuk notes j:
P0rided, That the receipts issued by che
agents appointed by tho Governor ia the
several counties, under and by virtue of
resolution adopted by tho House of Rep
resentatives, on the Goth day Of Decem-
ber, A. D.. 1876, shall be credited by the
County Treasurers upon tho amounts
due, aud payable by the holders thereof
whenever the same may be presented.
SEC. z. All taxes assessed herein shall
be due and payable in two equal INSTALL
ments, as follows: The first instalment
shall be due and payable from the first
day of July to the first day of August,
1877 and the second instalment shall
bo due and payable from the first day of
October to the thirty-frst day of October,
1877: Proridcd, That j. shall be, and ia
hereby, left to the option Of any person
either to pay the amount of the first iu-
stalment Mt the time first above men,
toned, or to pay the whole amount at
the time Of tho payment Of the second
iinstalment thereof: Provided, further,
That if any person or persons shall fail
or refuse 10 pay his or her taxes due un-
der the first instalment, he, she or they
shall he charged with interest thereupon
from the first day of August, 1877, to
the time of tho payment thereof, at the
rate of one per cen,um per month and
the several County Treasurers shall col
lect the same in the manner prescribed
by law, and give receipts therefor to the
several parties paying the came, in which
tho real cstnte paid on shall be briefly
described, and the value of the personal
property paid on shall be stated, together
with the time such taxes aTe paid, and
the amount of the same: Provided,
Nothing herein contained shall operate
to prevent any tax. payer from paying the
whole amount of his tax at the time the
first instalment is payable.
Sec. 8. That the County Treasurer,
Immediately upon receipt of the tax du.
plicate for the year from TIE County
Auditor, shall cause O notice to be- In.
serted once in two daily newspapers pub
two such papers be there published; if
not then in one such g!aper; and If no
daily r:per be published ut such county
seat, then in two weekly papers published
at such county seat; but if two such
weekly papers BE nc. published Iii the
county, then such notice shall be given
in such manner as the County Treasurer
may direct, stating the rate per centum
of the levy for State purposes, and the
rate per oentum for ail other purposes, on
the duplicate of the present fiscal year !;
and If any special levies have been made
on the property of school or other Dis.
iEict, not affecting aii entire county, the
total rate Of levies in such district shall
also be stated in such notice.
SEC. 8. When the taxes and assess.
ments charged against any party or prop.
erty OH the duplicate for the present fiscal
year shall not be paid on or before the
31st day of October, 1877, or when the
remainder of such taxes and assessments
shall not be paid OH or by the said time,
with interest at tho rate of per centum
per month, as aforesaid, the County
Treasurer shall proceed to collect the
same by distrcss Or otherwise, as now pre-
scribed by law, together with q penalty
of 15 per cent. on the amount so delin-
quent; and if the amount Of such delin-
quent taxes, assessments and penalties
shall not be Taid on or before the 10Th
of November, 1877, or collected by dis.
tress or otherwise, the same shall be
treated as the delinquent taxes ON such
real and personal property, and shall be
collected by the sale of such real and
personal property rs hereinafter pre-
scribed. i s, t...
Sec. 10. All personal property SUBJ
ject to taxation shall be liable to distress
and sale for tho payment Of taxes and
assessments hereunder; and, at any time
after any taxes Ur assessments shall be-
come due, according to the provisions of
this net, the County Treasurer, by him.
scIf or deputy, may distrain sufficient
personal property of the party against
whom such taxes or assessments ere
charged, If the same can be found in his
county, to pay tho taxes or assessments
80 due, with any penalty charged or
chargeable thereupOn, and interest, and
tho costs that may accrue, and sha!! inl-
mediately. advertise the same in three of
the most public places in the town or
ward or district in which such property
shall be distracted, stating the time and
place in such town, ward or district, when
and where such property will be sold {;
and if the taxes, assessments aud penal
ties for which such property was dis
trained, together with the costs Of the
proceeding, shall not be paid before the
day appointed for such sale, (which shall
not be less. than five, nor more that ten,
days after posting up such notices Of
proceed Mt the time and place mentioned
in such notices to sell such property, or
so much thereo, as may be necessary, at
public vendue, to the highest bidder;
and if auch property, or a sufficient
amount thereof shall not be sold at the
time and place aforesaid, such Treasurer
shall retain the same in his possession
and advertise and offer the same for sale
in manner and form aforesaid from time
TO time until the same shali.be sold.
Sec. IL. e.: real property returned
delinquent by the County Treasurer, as