The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1889-01-25
THE TAX Law,

ments maue ~ the recent session OF the
General Assembly:
THE FORFEITED LAHps.
An Act in relation to Forfeited Lands, De-
hnquent Lands, and Collection OF Taxes,
approved Path December, 1887, Is amen
1883.
Section I, Be t enacted by the Senate
and Honse 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 the 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 hin
In bis official capacity, directed to the sheriff
efhia county or his lawful deputy, reauir-
Ing and commanding him to levy the same
hy distress and sale of so much of
the defenlting taxpayer. estate, rec, 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
well rs the amount to each fand; which war
rant or execution shall run substantially in
these words (flling the blanks to suit each
csse,) VIZ: ..........".... treasurer for the
county OF ............to the Sheriff of.,
county, or to his lawful deputy: Whereas
..... .......has been duly assessed the sum
of..............dollars for defraying the char
ges of the State, school, county and special,
for the fiscal year beginning November /,
Ao... as Fellows, to wit: For the State, .....
......dollars, for public school, ........ dollars
'or eounty."..;.":. -. dollars for speeial......
......dollsrs, which. .............. has neglected
70 pay: These are, therefore, in the name
Of the State, strictly to charge and e.mmand
you TO levy by distress and sale Of The per
sonal property. and if sufficient personal
property cannot be found, then by distress
and sale of the land ofthe said ........... the
sum of...... .....dollars, together with.
......dollars; the charges hereof; and for so
doing this shall be your sufficient warrant.
aivsn under my hand and seal this.
'"...dsy of........... A. D. 49,.
- '''"....'.'...'.- ..."...".. LIS,
treasurer County.
ana the Sherifto whom such warrants
shall be directed, shall take from such de-
faulter the following fees in the execution
OF his once, viz: For serving each warrant,
one ooilar besides mileage; for advertising
ssis' niy cents; for making sale and e1eeut-
ing deed OF conveyance, three dollars; and
Tor Gil sums levied as aforesaid. s per cent.
and the osunty treasurers respectively. for
every such warrant he shall issue, shall
nave from such defaultsr one dsllar: Pro-
sioed' that the printers charges for advertis-
ing shall not exceed twenty Eve cents for
each tract Of land and twenty. five cents for
personal property levied on under each ex-
ecution, and for every nula bona return
hffy cents, and FIVE cents for each milo
travelled in making the search, and the sher-
IN 10 prohibited from demanding or collect
Ing any greater sum therefor than il b hereby
Section 2. That under and by vir,uo Of
s"io variant or execution the sheriff shall
much of the defaultinp taxpaver. o,t.t.
real or personal, or both, as NAV bo neco,,
ssry TO raise sum Of money named therein
ana said charges thereon, and after due ad-
yerussnent sell the came before the C.ur,
mouse door OF the county on o regular sales-
oay anu within tho usual hours for nubIic
sales, Tor cash, make titles therefor 10 Tho
purchaser complying with terms Of sale. and
annex to said title the duplisat, warrant
win endorsement thereon OF his ae,;en
hereunder, put the purchaser in pos,ession
oI lne property sold and conveyed, and af-
'sr oeouctlng from The proessds Of sale tbe
amount OF taxes and charges to pay over
INC excess II any there be, 10 the defaulting
taxpayer, and the taxes 20 cslleotsd IN tbe
county treasurer; And in case tbe,s hs ~
bid equal in amount to the taxes named in
SAID warrant or execution tho county .ndi-
tor shall buy the land for tho sinking fnnd
commission as the actual purchasers thereof
'or 'he am ount Of said taxes and penaltie.
cos's ana charges; and the Sheriff shall
thereuPon execute titles to sai5 SINKING
iupo commission as to any other purchaser
anu IN the manner above provided md
snail put them or their authorized aoent in
possession Of the premises; the land 40 soId
ana purchased and delivered to said con-
mission Shall be treated by them as asset. Of
tne STATE In their charge, and be sold at
eucn Time and In such manner as by them
shaii DC deemed most advantageous 10 tho
e.ate. In all cases of sale the sherif7s deed
VI conveyance, whether executed to q pri-
pereon' corporation, or the sinking
1und commission, shall be held and taken as
Pr,naa Jdcie evidence of a good tile in ,be
holder, and that oil proceedings have h.en
regular, and that all requil ements OF the
-" nave been duly and fully complied with.
NO action for the recovery of said land
.oiu oy me sheriff under the provisions Of
'n's hct' or for the recovery of the posses-
zion thereof, shall be maintained unle,s
brought within two years from the date Of
SAID sale.
oaotion q. That in case the taxpayer al
Ieged to be in default after levy Of distress
as Aforesaid shall allege that the taxes have
oeen paid or are unjust by assessed aga inst
MIN, ne can and may have said sale suspen
ded Provided, before said sale he offers
satisfactory evidence to the Sheriff that said
taxes have been paid or improperly assess
90 against him, and within twenty days
thereafter take such steps as are provided
~ Jaw lor correction Of unjust assessment,
or to prove payment, and prosecute The
same to successful result, within q reason
aoie time: And in case the taxpayer alleged
TO be in default offers no such proof, or fails
10 take the course herein provided, he shall
De aeemed IN law to have waived all eIecp-
Arities (if any there be J in the assessme emit
OF said tax, and in all prelimin.ries to said
sale as prescribed by law, and to have sd-
mitted that each and vii preliminary steps