The Pickens sentinel. [volume] (Pickens, S.C.) 1871-1903, 1888-02-02
LAWS oE TUE STATE.

-,
y, Delinquent Lands and Collection Of
= Taxes.
Section 1. 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 tho expiration of the
time allowed by law for tho 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 q warrant or execution
In duplicate against each defaulting tax
payer in his County, signed by him in
his official capacity, directed to tho
Sheriff OF his County or his lawful
deputy, requiring and commanding him
to levy the same by distress and sale OF
80 much of tho defaulting taxpayers
estate, real or personal, or both, as may
be sufficient to satisfy the taxes, State,
school, County and special, of such de-
taulters, specifying therein the aggregate
amount of all his taxes, as we'll as the
amount to each fund; which warrant or
execution shall run substantially in these
words Ciling the blanks to suit each
case), W.. ..................
treasurer for tho County Of. ..........,
to the Sheriff of.
County, or to his lawful deputy
whereas. .................
has been duly assessed tho sum of
,.:... ....... ............. dollars for
defraying the charges of tho State,
school, County and special, for the fiscal
year beginning November l, IS. , as
follows, to wit: For tho State, .........
dollars; for public schools, .........
dollars; Tor County, ,.......... dollars;
for special, dollars,
"hlch. ............... has
neglected to pay: These arc, therefore,
IN tho namo 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
sale of the land of the said. .... ....,
the sum of doll irs
together with ACKNOWLEDGEMENT dollars,
the charges hereof; and for SO doing this
shall be your sufficient warrant.
Given under my hand and scol this
''.'........,..... .........d day OF
............., a. ID. IS. 49,.
'1i,,c.......;' 1,.c:s' .'.....'...L" l" ST.
treasurer or .......... County.
And the ShoriN to whom such warrant
shall be directed shall take from snch
defanlter the following fees in the cXc-
cutIon OF his office, viz. For serving
each warrant, 81 So besides mileage; tor
advertising sale. $l.O0; for making sale
and executing deed Of conveyance,
$500; and for all sums levied as aforc-
said, five per cent; and the County
Treasurers respectively for cvcry such
warrant ho shall issue shall have from
such defnultcr $l.00.
Section 2. That under and by viY!a,C
OF said warrant or execution the Sheriff
shall seize and take exclusive possession
OF so much Of the defau(tinG taxpayers
estate, real or personal, or both, as may
be necessary to raiSo 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 n regular snlesday and
within the usual hOnrs 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 dcducting from the
proceeds Of sale the amount Of taxes and
charges to pay over the excess, ii any
there be, to the dctnultlng taxpayer, and
the taxes SO collected to the County
Treasurer. And in case there be no bid
equal III amount to the taxes named in
SAID warrant or execution, the County
Auditor shall buy the land for tie Sink
ing Fund Commission as the actual pur-
ChasCrs thereof for the amount of said
taxes and penalties, costs and charges;
and the Sheriff shall theTcupon execute
titles to said Sinking Fund Commission
as to any other purchaser, and in thc
manner above provided, AID bhNll put
them or their authorized agent in DOS
session Of tho premises; The land 50 sold
and purchased and delivered to said
Commission shall be treated by them as
assets Of the State in their charge, and
be sold at such times and i'll such man
nor as by them shall be deemed most
advantageous to the State. In all cases
OF sale the Sheriti's deed of conveyance,
whether executed TO d private person, a
corporation or the Sinking Fund Com
mission, shall be held and taken as
prlma fncle evidence Of good title in
the holder, and that all proceedings have
been regular, and all requirements Of
the law havo been duly and fully com
piled with. No action for the recovery
of said land sold by the Sheriff under tie
provisions Of this Act, or for the rccOvc-
~ OF the possession thereof, shall be
maintained unless brought within two
years from the date Of said sale.
Section 3. That in case the dciuultinG
taxpayer, after levy Of distress as aforc-
said, hhall allcgo that the taxes have
been paid or are uDjustly assessed against
him, he can and may have said sale su&-
pended, provided before said sale 1t
pays to the Sheriff the amount Of taxes
and costs named in the warrant, accom-,
Lanicd with his affidavit that said tpxes
have boen paid, on arc unjustly assessed
against him, and within twenty days
thereafter take such steps as are pro
Vidcd by law for corrections Of unjust
assessment, or to prove payment, and
prosecutcs tho same to successful re-
suit within Reasonable time. And in
case the dofaulting taxpayer, after the
levy Of the distress as aforesaid, makes
no payment and affidavit as heroin pro-
vided, ho shall be deemed in law to have
waived all exception to tho omissions,
errors and Irregularities Gf any there boz
In tho assessment Of said tax and in al