The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1889-01-25
THE TAX LAW.
HOW THE TAXES ARE TO BE COLLECTED.

General Assembly:
THE FORFEITED LAIps.
An Act in relation to Forfeited Lands, De-
Gnquent Lands, and Collection Of Taxes,
approved 24th December, 1887, rs amen
1883.
Section /, 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 up
on the expiration Of the time allowed By
law for tho payment Of taxes in any year,
the county treasurer Of each county shall,
and 10 hereby authorized and directed to,
issue in the name Of the State warrant or
execution in duplicate against each default
ing taxpayer in his county, signed by him
in his official capacity, directed to the sheriff
efhia county or his lawful deputy, requir-
ing and commanding him TO levy the same
by distress and sale of so much of
the defaulting taxpayers estate, real or
personal, or both, as may be sufficient TO
satisfy The taxes, State, school, county and
special, Of such defaulter, specifying there
in the aggregate amount of all his taxes, as
we'll rs the amount to each fand; which war
rant or execution shall run substantially in
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."....-......dolars for dsfraying the char
ges OF the state, school, county and special,
for the fiscal year beginning November !,
49,. as follows, to wit: For the State, .....
......dollars, for public school, ........ dollars
Tor county......... -. dollars for special......
.."..doiisrs, whlch....... has neglected
20 pay: Ihese are, therefore, in the name
Of the State, strictly to charge and command
you 20 levy by distress and sale Of the per-
sonar properly and II sufficient personal
PI9feiy eanho, oe iound' 'hen by distress
u~ ' VI '"' isnu Vi 'ne ea,d ............ ths
sum of:.... "...dollars, together with........
...:.'uo,iars; inc charges hereof; and for so
oolng 'his enaii % your sufhsient warrant.
"Ssh unaer ny hanu ana seal this......
''''''o"S e''''.''..'''. a. II. 49,.
~ .....'''''''..''." ............. o.
essurer ei"...' ..County.
ne oher,h 10 "hom such warrants
cn". oe ulrec,eu' shail take from such de-
hu':er one Ioiiowing ices In the execution
vi his o"ce' VIZ FOR serving each warrant,
% ohe oesr pes'ues mileage; Tor advertising
:as, my sen's; LOT making sale and eIecut-
ing aeed OF conveyance, three dollars; and
ior al sums ieVied as aforesaid, per cent;
"uu ,ne csun'y ueasurers respectively, for
every such warrant he shall issue, shall
have from such defaultsr one dsllnr: Pro-
."eu' .nA' inc printers charges for ndvertis-
Jug snaii not exceed twenty five cents for
eaeh 'rac' Oh and ana twenty tVe cents for
Poieona' properly levied en- under each ex-
on' ec' anu ior every n"Hd BONA return
ny oen.0' anu nve cents for each mile
:m ~ m~Sius tue search, and the sher-
Iiohoi'eu from demanding or collect
Ing any greater sum therefor than IT, hereby
""U".u.
Seo'ion Z. lhat under and by virtue Of
."'u warrant or execution the sheriff shall
- u AI exclusive possession ofso
80 y. o ueiaui.ing taxpayers estate.
- Po'op"'' or oo'h, as may be necss-
80 80 -n sum Oh money named therein
anr,;s. Uu"ise' , ,nereon' ana after due ad-
H.. 80 "o oSue scisLe tho Court
dav s,,i 49, y, 'uI county on regular salos-
80, ~ 'he usuai hours for public
.aies, ior cash. make titles therefor to the
puren".er %Piying with terms Of sale, and
- w sslu t''le inc duplicate warrant
,har.,nIo se.eht 'nereon OF his aciisn
of tb. nron,I,. pu' .hs purchaser In possession
t,r dedroi;u eu S.u conveyed, and Al
sou., oS from lhs proceeds ofssis tbs
IN, sIcess ;fonu ,ho onarges 70 pay over
.ho eAcess' IL any there be, to the def.alting
county treasurer; And in e,,e tber. bo no
bid equal in amount IN m. ,.Io. n..S nv =:
said warrant or execution m. .orn,. .,d;
tor shall buy the land for tbe sinL;n, fnnd
commission as the aetu,l nurcba,.,. &c.,
for the an cunt of said ,,1.. .nd naa.i,;s
costs and charges: and m. Sbsr;T sh.Ii
thereupon execute ,itlo, - 80 ~
fund commission as Z. INV o,ho'i o'Ne
and in the manner obnyo go nI pIsI""se,
shall put them or thoir autbor,zo5 oaon, ";u
possession Of the or.m;s.,. no IanIs
and purchased and deIiver.J - aa;, ao.u
mission shall be treated bv th.n, &C s".u .o
the State in their charge and no .,iI y,
such time and in such manner ~ hv % ,h u,
shall be deemed most ad,ontao.o,S ,h.
State. In all cases of sale The sber;a-. dsaI
Of CONVEYANCE who,h.u ] 49,. nle,'h ueei
yate person. n cornorotion PR
fund commission, shall bs he,d onS @ ,s,is s,nHns
pri,a facie evidence nf oJ "nu .;,I "'heh !"