Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1878-05-02
miscellaneous &eadinq.
LAWS OF THE STATE.

LAWS OE IHE SIAIEs
AN ACT to Amend the Law in relation to The
Assessment and Collection of Taxes and to AL
ter and fix the Times for the Performance o.
Certain Duties under said Law.
Section /. Be 1t enacted by the Senate and
House of Representatives Of the State Of
South Carolina, now met and sitting in Gen
eral Assembly, and by the authority of the
same, That every person required by law tc
list property for taxation shall annually lis'
and return the same between the first day oi
June and the twentieth day of July in the
manner now prescribed by law, and each
Auditor shall make out the alphabetical list
of the names of persons, companies and cor.
porations in whose name any real or personal
property shall have been listed by the first
day of August thereafter.
Sec 2. A meeting of the County Board Of
Equalization shall be held annually in each
county on the first Monday os August in ev'
cry year, and the Auditor shall then lay be-
fore them the returns of real property as now
required by law.
Sec 3. Each County Auditor shall, on OF
before the thirtieth day of September Of each
year, transmit to the Comptroller General the
abstract of real property, the abstract of per
sonal property and the abstract of the dupli
Gates of his county, in manner as now pre-
scribed by law.
Sec 4. The Boards of County Commis
sioners of the several counties shall deliver
their warrants for the collection of county
taxes to the Auditors of the counties respect
lively for entry upon the duplicate on or be-
fore the first day of November annually.
Sec. 5. On or before the first day of No
vember annually the Comptroller General
shall notify each County Auditor of the rates
per centum authorized by law to be levied fol
the various State purposes and the said
County Auditors shall deliver the tax dupli
cate to the County Treasurer on or before the
fifteenth day of November annually.
Sec 6. From the twentieth day of Novem
Der to the fifteenth day of January, annually
the County Treasurers shall keep their books
open for the payment Of taxes, advertising
and attending at such places as now required
by law, the expenses Of such advertisements
to be paid on the warrant of the County Com
missioners from the fund or funds collected
for county purposes; and between the said
dates they shall receive payment of taxes
without penalty. On the fifteenth day oi
January the penalty now prescribed by law
for the non-payment of taxes shall be added
on the duplicate, but no costs for the collec'
ton of said taxes and penalties shall be de-
manded before the twentieth day of January,
On and after the twentieth day Of January,
annually, the County Treasurer shall proceed
to collect all taxes, as we'll poll tax as taxes
upon real and personal property, together
with the penalty added as aforesaid, and the
further penalty provided by law for the com
pensation of the Treasurer, by distress and
sale: Provided, That if the person against
whom such taxes are assessed is charged with
real property upon the duplicate the said
Treasurer shall not distrain after the first day
of March, but otherwise shall continue to
collect such taxes by distress and sale until
the final settlement is made with the Audit.
or. On the first day of March the County
Treasurers shall deliver to the Auditors of
their respective counties the delinquent land
list, charging upon such list all taxes due by
the delinquent, and the sale of delinquent
lands shall thereupon be made commencing
on the fourth Monday of March.
Sec. 7. The annual settlement of the Coun-
ty Treasurer with the County Auditor shall
he made on the first day of May, annually.
On the tenth day of May the County Auditor
shall transmit to the Comptroller General the
list of lands forfeited to the State, as now re-
quired by law.
Sec. 8. The County Commissioners of the
respective counties shall forward their annual
report to the Comptroller General on or be-
fore the tenth day of November.
Sec 8. If any of the duties herein required
to be performed on or before certain days by
any officer herein named cannot, for want of
proper time, or other causes, be so performed
the Comptroller General, with the approval
of the Governor, may extend the time for the
performance of the same; and when the as.
sessment or collection of taxes shall be neces-
sarily delayed, the Comptroller-G General may
postpone the time for penalties to attach, and
for the performance of any of the duties pre-.
scribed by this Act.
Sec 10. That all Acts and parts of Acts
inconsistent with this Act be, and the same
are hereby, repealed.
Approved March %, 1878. ~