The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1895-02-27
The Fifteen Days Allowed
Before Executions Will Issue
After March LIST.

After March LIST.
1t has been a question for some
time as to whether the extension of
the time for paying taxes till March
l. carried with it the customary hf.
teen days time after that date. al
lowed ordinarily before executions
would issue. Saturday the Comp
troller General took action in the
matter, and issued a circular giving
his decision. He also explains the
important change in the law relating
to the non-payment of polls. Here
is the important circular
COLUMBIA, S. c., Feb. 10, 1895.
Mr., Treasurer -- County:
Sir: After the first day of March,
1895, you will collect taxes with the
Is per cent. penalty added until the
18th day of March, 1895. The Treas
urer will Immediately thereafter issue
executions against all delinquent
property and place in the hands of
the sheriff for the collection Of the
taxes.
l wish to begin the annual settle
ments in the State the first of May,
1895, or as soon thereafter as posi-.
bic fer taxes of 1893.94, and county
tr%easurers are urged to be prepared
for such settlement at any time after
that day.
1t is not necessary that treasurers
should issue executions against delin.
quent poll taxpayers where there is
neither real or personal property. Our
law makes the non.payment of poll
a misdemeanor and punishable accord
ingly. In such cases the treasurers
will make the proper afidavlts
BLANKS having been furnished or are
on hand in this Office that such poll
taxpayer is liable and has not paid
his poll, and place afidavits in the
hands of trial justices. The trial JUS
tice, upon this affidavit, will proceed
as in ordinary cases of misdemeanol
and is entitled to costs in the same
manner Trial justices cannot collect
poll taxes, but all moneys collected
in such cases except costs are paid
over to the county treasures as other
fines are paid. for the benefit of the
county Respectfully,
JAMES NORTON,
Comptroller General.
sHERIFFs MUST ACT QUICK.
The following circular letter to
sheriffs needs no explanation:
To the Sheriff of - County:
Dear Sir SheriHs are urged upon
receipt Of tax execution from county
treasurers to act promptly and with;a
the ninety days allowed by law for
the settlement of these executions
and be prepared to settle with the
treasurer. Our attention has been
directed to cases where sherifis have
returned executions against real es-
tate as nulla bona, and subsequently
the agents OF the sinking fund COM
mission find such property and collecs1
tie taxes. This should not be. Whenl
executions agains; delinquent pro
perty have been placed in the hands !
of the sherit1s, there is 10 authority
for staying them except that Vested
by law in the Comptroller General.
At the annual settlements slerltfs Will
be expected to have all executions
left in their hands from preceding
years settled entirely, except II
special cases where otherwise direct
ed. Treasures have been instructed
not to issue executions against delin-
quent poll taxpayers who return
neither real nor personal property,
and, where treasurers do issue such
executions by mistake or otherwise,
sheriffs are not expected or repaired
TO receive them. Respectfully,
JAMES NORTON,
COMPTROLLER General.