The Newberry herald and news. (Newberry, S.C.) 1884-1903, 1888-01-05
THE FORFEITED LAND ACT.
Secretary Of State Leitner, Chairman of
the Sinking Fund Commission,
Construes the Law for the
Benefit Of the Public.

Benefit OF tie PUBIC.
COLUMBIA, January 2.-The recent
Act of the Legislature in relation 10 for
fe!ted lands, delinquent lands and the
collection of taxes should be Of much
interest to the public, as by it 1,649
pices of land. in which probably fifteen
or twenty thousand persons are interest
ed, are transferred from the books OF The
sinking fund commission 70 the tax
books of the respective counties, and
The commission is empowered to.>ue for
the back taxes, which they have been
unable to do heretofore. There are on
the delinquent list 9i+,S52 acres Of such
land, valued at S3,OO0,OOO, and on which
1896. .O99 taxes are due.
The following is the construction OF
this Act as Interpreted by Secretary OF
State Leitner, chairman Of the >iuhlnS
fund commission.
By the Act approved December "a,
1887. all lands upon the forfeited land
list of date Of December -, 1887, are re-
stored 70 the tax duplicate OF 1881 and
forfeitor or former owner is required to
pay the levy of 1887 and all subsequent
levics to county treasurer, but all taxes
back of the levy Of 1887 remain still 4
debt and lien upon the land, and are to
be as heretofore paid to the secretary OF
Stat... as agent Of the sinking fund COM
mission. For the collection of these
back taxes the commissioners Of the
sin king fund are ''autEoriZed III such
cases and to such extent as they may
deem most advantageous TO the State 10
bring al action as for debt against The
| former owners, OF any person orperSons
having any legal OF equitable interest IN
| said land, for the recovery OF the tuil
amount of all taxes, costs and penalties
accrued to and including the levy OF 1856
upon any land upornthe forfeited lists at
the time of the passage OF This Act,
(Drcember Il, 1887 ANY Judgements
obtained in such actions shall have a
lien upon the lands respectively upon
which SUCH taxes, costs and penalties
shall have accrued, and tie same shall
be sold under execution by the sheriff Ill
due course of law, and the proceeds OF
any such sale shall be applied first to the
pavmeut to.the sinking fund commission
of the taxes, costs and penalties charged
against the property, and next to the
uavment of TIE taxed costs III the SUIT
and expenses Of the sale. and the sur
plus. if any there be, shall be paid over
| 10 the former owners or parties IN inter
est as their interest may APPEAR
Thus, though the sinking fund COM
mission cannot now sell us heretofore
for the back taxes, costs aud penalties,
lands upon the forfeited land list at date
OF December "a, 1897, still they may, by
obtaining Judgment III a SUIT as Tor
debt, have land sold by sheriff under ex-
ecution for collection OF all back taxes,
costs and penalties, to and including
lew of 1886, and for all costs Of suit. 81
former owners, or parties having any
legal or equitable interest whatever IN
lands on forfeited land list, are urged
to send in at once, to w. II. leltnef.
Secretary of State and agent OF sinking
fund commission, application and money
to pay up back taxes, costs and penal
ties, and to have land discharged Of the
debt and lien thereon for back taxes,
costs and penalties. The commissioners
of the sinking fund are authorized to
hear aud determine, upon satisfactory
proof, the petition OF any tax payer
praying relief on the ground that all
taxes, costs and penalties back OF levy
| of 1887 have been paid, or that portions
of such taxes have been paid, and an
offer to pay the balance accompanied BY
the sum admitted to be owing, and the
sinking fund commission shall grant
such relief as in the premises may De
| just.
The sinking fund commission is further
authorized in their discretion 20 COM
pound with the former owners, their
heirs or assigns for all unpaid taxes,
costs and peualtles back OF the levy OF
1887, at oue-half part Of the whole sum
50 due, without penalties, provided the
money is paid into the hands OF the
sinking fund commission before the eN-
piration of one year from date ot De-
cembcr ~. 1887.
The sinking fund commission are
merely authorized and not required to
compound at one-half Of the back taxes
without peualtles and III the same Sec
ton there is another proviso that the
sinking fund commission in their dis
cretion may by suit, as for debt and
Judgment Of court and execution aud
sale by sheriff, collect the full amount
of all back taxes, costs and penalties to
and including the levy OF 1886 out Of any
land on forfeited land list; therefore
parties petitloning for settlement and
discharge of the debt due the State and
lien on land, at less than the full amount
of all back taxes, costs and penalties due
on land, must send to the Secretary OF
State, in cash or post-otfice order or
check, the sum at which they petition to
settle, and a petition setting forth
clearly the special facts in each particu-
lar case upon which the petition for re-
| duction is based.
Parties are urged to communicate at
once with the Secretary Of State at
Columbia, S. g., and settle without
delay all back taxes, costs and penalties
that may be charged against property in
which they are Interested, aud thus
save themselves the expense OF suit as
for debt to recover the same as author
lied by the recent Act.
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