Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1884-12-25

where GAUGE ,s sbown why the prop
erty should not be sold, it is required
as condition precedent that the re-
spondent ahail deposit an. amount
su 0icient to pay the taxes on the
property, and the fifteen per cent.
penelty thereon, to abide by the or
der of the Court, and the Court on
trying such CO es shall me- ke such de
cision as shall be "just AMI rig ht and
according 10 the substantial ner'ts
of the action" -
This in ge. oral terms is the manner
| in which the payment OF taxes on real
estate is proposed to be enforced.
There is no question that it is des'ra.
bic 10 prevent the owners OF real
estate from evading the payment OF
taxes, but we fear the Tax Commis'
sion have not taken sufficient pains
to protect the interests Of persons
! other than those who are sctuslly IN
Ok ssession of the property on which
| the taxes shall not have been peid.
| It may be proper enough that ell
the interest Of the detaulter In the
delinquent property shall be sold
absolutely, though there ought not
to be any necessity to put the State
in position to profit BY the smistor;
tunes or oversights cf any OF its clti
zens. But what Of the case OF a per
eou who has but e life interest in the
property? If it be right to sell hl'
interest, it certainly cannot be right
to sell also the interest OF the peraot
to whom the property should go up'or
the death of the person who is IN De
fault. A. has certain estate for hl
! life. B. is to have the property 40
! eolutely upon the death Of A. B. i
not in default in any vay,Dsbut 4. fail
!. to pay the State taxes. Where i
the Justice Of selling the estate out
? right and giving clear titls to =
when B. has not been at fault an
has had, most likely, no notice OF tn
s default, or intended sale Of the prop
= erty? 1t will be practicable for a
: to rob B. of his interest, under sue
proceedings. A. can allow the proE
; srty to be sold by default, and, throug
. . his friend c., buy it for the amour
. - of the taxes. penalties and costs, an
y 40 obtain for a tria!ng sum, in til
}. way. q clean title in fee sinple. ]
- wculd get absolutely nothing. and a
y, who vas intended to have the pro-
:. !. erty during lis life only, would
: fres to dispose, of it as he pleased.
- It is rot wise to arrange our ia
- - laws in such manner that the dlfficu
10 10 ties in the vey of borrowing mon
10 70 upon tbs security of real estate sha
:. be increased. Nop-residents certain
=, will not lend money on real estate,
20 20 It is possible to sell that proper
nj nt outright for the accumulated tax
~ ~ upon that particular piece Of propsr'
y. w. and on ell other property OF the mo,
!; is gagor. The lender who sees that
',' ,a' Claim can be pushed aside complete
- rs By the tas lien will be disposed
';s 10 keep his money in bis pocket. VIII
at At property belongs absolutely to
' taxpayer who is in defeult, 1t may
proper to cell the property outrig
of by summary process when the tai
ID. shall have remained unpaid for {
rec or Two yea:s. But We see no just
Ike or good policy in allowing mor1tgss' a
10. or other special liens TO be nulllt
III. The MORTGAGE or other person
9TH terested should have the right to
Eek the taxes ct any time within five
re. ten years, ana collect the amount
der the mortgage or other lien.