Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1879-01-09
Bank Bills and Bond Coupons.
The REMEDY FOR THEIR TENDER FOR
TAXES FOUND by ruE LEGISLATURE.

AhE lGEM EDf tOk lHElR EEDER FOR
TAXES FOUND by rnE LEGISLATURE.
An act to facilitate the collection OF taxes.
BE Il eaacte3 by the Senate aud House
Of Representatives, Of the State Of South
CaroIinn, now mct anl sitting in General
Assembly, and by the authority of the
same:
SECTION l. That in all cases in which
any State, County or other taxes are now
or shall hereiftcr be charged upon the
books of any County Treasurer of the State
against airy person, aud such Treasurer
shall claim the payment of the taxes so
charged, or shall take any step of proceed
ing to collect the same, the person against
whom such taxes arc charged or against
whom such step or proceedings shall DC
taken sllall, if he conccives the same to be
unjust or Illegal for any canse, pay the said
taxes Notwithstanding, under protest, in
such fund and moueys as the said County
Treasurer shall be authorized to receive by
the act of the General Assembly lcvying
the anmo; aud upon such payment hcing
made the said County Treasurer shall pay
the taxes so collected into the State Treas
ury, giving notice at the timc to the Comp
trollcr General that The payment was made
under protect, and the person SO paying
said taxes may at any time within thirty
days after making such payment, but MOI
afterwards, bring an action against the said
County Treasurer for the recovery thereof
in the Court OF Common Pleas for the
county in which sunh taxes are payable; ard
it it be determined in S,id action that su,h
taxes were wrougfully or illegally cnlI' cte,l
for any reason going to the ucrits. then
the cnnrt before whom he case is heard
shall certify of record That the same were
wronStul)y collected and ougt to be re
funded, and thcrcupon the Comptroller Gen
rral shall issue his warrant for the taxes
so paid, which shall be paid in preferences
to other claims against the treasury.
SEC. 2. Thot there shall be no other
remedy in anY case Of the illegal or wrong.
fui collection of taxes, or atlenpt to collect
taxes, in funds or moneys which the G unty
| Treasurer shall be authorized to receive
under act ol the General Assembly lcvyiug
the sIn,c, hcing other than such as the per
sou charged with id taxes uny tender rr
claim 'ic right To pay, than that pr,yid d
IN section l Of this act. And no wit OF
mandAmus shul! be granted or Issued Grn,..
any court, or Ly the Judge of nny court
d!rc"tin-: or compelling the reception for
taxes otauy funds, currency or bank bills not
authorized to be received for surh taxes by
| tho act of the Gcnrr. Assembly
levying the same; and no writ,
order or process of any kind
whatsoever stayin. or preventing aoy ohacr
of lhc Stnc charged with du,y IN tic
| nn ion IF g., |
proceeding in the collection of any tax,
whether such tax is legally due or not, Shall
in any casc be granted by any court, but ia
all eases whatsoever tho person against
whom any tax shall stand charged up0n
the BOOKS OF the County Treasurer, shall Lc
required to pay the same IN such .nuhs and
moneys NJ the said County Treasurer shall
be authorized to receive by the act Of the
General Assembly cvying the said taxes in
manner an form as above provided, aud
thcrcupor shall have his remedy under the
provisous OF The lr9! scc;i9p of this act, aud
in no other manner
| SEC. 8. That in all cases 10 which any
person against whom any taxes stand
charged upon the books of any County
| Trc,surcr of the State has heretofore ten
| AoiSh III IaJdi'bt W luC Slinc iHy lunlS.
currrncy or bank bills other than such us
said Treasurer WAS authorized to receive by
the act of the General Assembly lcsying
said taxes, the said Treasurer shall receive
from such person the said taxes without
penalty in funds or moneys, authorized to
be received by The act of the General As
scmbly cvying the same: Provided, That
such taxes shall be 80 p,id withiu sixty
days from the passage of this at; aud any
person so paying the same may do so under
protest. and thrreupon shall be entitled tc
all tho benefits of the rcmcd, provided
IN Section ! of this act
Sec 4. That in any action brought under
the provisions of the first section of this
act, no costs or disbursements shall be taxed
or allowed in favor of either party, except
for the service of process and procuring the
attendance of witnesses.
SEQ S Ia the construction of this act
tho word "person," as herein used, shall be
held to include firms, companies, assoca
tions and corporations, and shall be read il
the plural when the sime taxes arc charged
against several individuals in Joint capa
city.
SEC. 6. That all acts and parts of acts
Inconsistent with this act be, and tho same
is hereby, repealed.