The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1888-02-01
LAWS OF THE STATE.

LAWS OF THE STATE.
Some OF the Work of the Recent Session
of the Legislature.
An Act in Relation to- Forfeited Lands,
Delinquent Lands and Collection O:
Taxes.
Section l. Be it enacted by the Senate
and House, of Representatives Of the
State of South Carolina, now met and
sitting in General Assembly, and by the
authority of the same, That hereafter
Immediately upon the expiration OF the
time allowed by law for the payment Of
taxes in any year, the County Treasurer
of each County shall, and is hereby au-
thorized and directed TO issue IN the
name of the State a warrant Or execution
in duplicate against each defsulting tax
payer in his County, sigued By him n
his official capacity, directed to the
Sheriff of his County or his lawful
deputy, requiring ana commanding him
to levy the same by distress and sale OF
so much Of the defauitlng taxpayers
estate, real or personal, or both, as may
be sufficient to satisfy the taxes, State,
school, County and special, Of such de-
faulters, specifying therein the aggregate
amount of all his taxes, as well as the
amount to each fund; which warrant or
execution shall run substantially ID these
words (flling the blanks to suit each
caSe), VIZ.
Treasurer for the County Of.
to the Sheriff OF.
County, or to his lawful deputy:
whereas. .-.....-....--.
has been duly assessed the sum OF
................G dollars for
defraying the charges Of the State,
school, County and special, for the fiscal
year beginning November l, is: =, as
follows, to wit: For the State,
dollars; for public schools, -.
dollars; for County, ...-., dollars;
for special, dollars
winch. = Las
neglected to pay: These are, therefore,
in the name of the State, strictly to
charge and command you to levy by
distress and sale of the personal proper
ty, and if sufficient personal property
cannot be found. then by distress and
ssle O; the land of the said. .......... .,
the sum Of. collars,
together with. h...........-.... dollars,
the charges hereof; and for so doing this
shall be your sufficient warrant.
Given under my hand and seal this
NEUTRALITY-SUSPICIOUS.. DAY OF
Observation-Disclosures. 4. d. IS.
.................. 4 S.
Treasurer of. County.
And the Sheriff to whom such warrant
shall be directed shall take from such
defaulter the following fees IN the exc
cution of his Office, viz: For serving
each warrant, $3.50, besides mileage; for
advertising sale, S1.00; for making sale
and executing deed Of conveyance,
$500; and for all sums levied as afore-
said, five per cent; and the County
Treasurers respectively for every such
warrant he shall issue shall have from
such defaulter Sl.00.
Section 2. That under and by virtue
of said warrant or execution the Sherl1
shall seize and take exclusive possession
of so much of the defaulting taxpayers
estate, real or personal, or both, as may
be necessary to raise sum OF money
named therein and said charges thereon,
and, after due advertisement, sell the
same before the Court House door Of
the County on q regular salesday and
within the usual hours for public sales
for cash, make titles therefor to the pur-
chaser complying with terms OF sale,
and annex to said title the duplicate
warrant with endorsement thereon OF his
action Hereunder, put the purchaser IN
possession of the property sold and con-
veyed, and after 6educting from the
proceeds of sale the amount Of taxes and
charges to pay over the excess, If any
there be, to the defaulting taxpayer, and
the taxes so collected to the County
Treasurer. And in case there be no bid
equal in amount to the taxes named N
said warrant or execution, the County
Auditor shall buy the land for tie Sink
ing Fund Commission SIS the actual pur-
chasers thereof for the amount OF said
taxes and penalties, costs and charges;
and the Sheriff shall thereupon execute
titles to said Sinking Fund Commission
as to any other purchaser, ard u the
manner above provided, and shall put
them or their authorized agent IN pos
session of the premises; the Land so sold
and purchased and delivered to said
Commission shall be treated by them as
assets of the State in tneir charge, and
be sold at such times and in such man
ner as by them shall be deemed most
advantageous to the State. In all cases
of sale the Sherif7s deed OF conveyance,
whether executed to private person, a
corporation or the Sinking Fund Com
mission, shall be held and taken as
prima facie evidence of goco title II
the holder, and that ell proceedings have
been regular, and all requirements OF
the law have been duly and fully com
piled with. No action for the recovery
of said land sold by the Sheriff under the
provisions of this Act, or for the recove-
ry of the possession thereof, shall be
maintained unless brought within TWO
years from the date of said sale.
Section 5. That in case the defaplting
taxpayer, after levy Of distress as atore-
said, shall alege that the taxes have
been paid OF are 0njustly assessed agains:
him, be can and may have said sale sns.
pended, provided before said sale he
paws TO the Sheriff the amount OF taxes
and costs named in the warrant, accom-
panied with his affidavit that said tsxas
have been paid, or are unjastly assessed
against him, and within twenty days
thereafter take such steps as sre pro