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

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nor more than five years.
SEC. S. There shall be assessed on all
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
the age of 81 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 taxable polls !; and
should any person fail or refuse to pay
said poll tax, he shall be deemed guilty
of misdemeanor, and, on conviction
thereof, before any Trial Justice or other
court having jurisdiction of the same,
shall be punished by fine of not less
than IS, or by imprisonment in the coun-
ty Jail for term not exceeding thirty
days.
SEC. 6. That all taxes assessed and
payable under this act shall be paid in
the following kind of funds, and no
other: Gold and silver coin, United
States currency and national bank notes !:
Provided That the receipts issued by the
agents appointed by the Governor in the
several counties, under and by virtue of
resolution adopted by the House of Rep
resentatives, on the Goth day of Decem-
Der, A. D., 1876, shall be credited by the
County Treasurers upon the amounts
due, and payable by the holders thereof
whenever the same may be presented.
SEC. 7. 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
be due and payable from the first day Of
October to the thirty-first day Of October,
1877: Provided, That it shall be, and is
hereby, left to the option Of any person
either to pay the amount of the first in
stalment at the time first above men,
toned, or to pay the whole amount at
the time of the payment of the second
instalment thereof: Provided, further,
That if any person or persons shall fail
or refuse to pay his or her taxes due un-
der the first instalment, he, she or they
shall be charged with interest thereupon
from the first day Of August, 1877, to
the time of the payment thereof, at the
rate of one per centum 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 same, in which
the real estate paid on shall be briefly
described, and the value of the personal
property paid on shall be stated, together
with the time such taxes are paid, and
the amount of the same: Provided,
Nothing herein contained shall operate
to prevent any taxpayer 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 the County
Auditor, shall cause notice to be in
serted once in two daily newspapers pub
lished at the county seat of his county, ,iif
two such papers be there published; if
not, then in one such paper; and if no
daily paper be published at such county
seat, then in two weekly papers published
at such county seat; but if two such
weekly papers be not published in 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 centum for all other purposes, on
the duplicate of the present fiscal year /;
and if any special levies have been made
on the property of a school or other dis
trict, not affecting an entire county, the
total rate of levies in such district shall
also be stated in such notice.
SEC. 9. When the taxes and assess
ments charged against any party or prop:
erty on 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 on or by the said time,
with interest at the rate of per centum
per month, as aforesaid, the County
Treasurer shall proceed to collect the
same by distress or otherwise, as now pre-
scribed by law, together with penalty
of Is per cent on the amount so delin-
quent; and if the amount of such delin-
ouent taxes, assessments and penalties
shall not be paid 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 as hereinafter pre-
scribed.
SEC. 10. All personal property sub
iect to taxation shall be liable to distress
and sale for the payment of taxes and
assessments hereunder; and, at any time
after any taxes or assessments shall be-
come due, according to the provisions of
this act, the County Treasurer, by him
self or deputy, may distrain sufficient
personal property of the party against
whom such taxes or assessments are
charged, if the same can be found in his
county, to pay the taxes or assessments
so due, with any penalty charged or
chargeable thereupon, and interest, and
the costs that may accrue, and shall I'M.
mediately advertise the same in three OF
the most public places in the town or
ward or district in which such property
shall be distrained, stating the time and
place in such town, ward or district, when
and where such property will be sold;
and if the taxes, assessments and 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
SALE such Treasurer or his deputy shall
proceed at the time and place mentioned
in such notices to sell such property, or
so much thereof as may be necessary, at
public vendue, to the highest bidder;
and if such property, or 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 shall be sold.
Sec. II. All real property returned
delinquent by the County Treasurer, as
herein provided, shall be offered for sale