The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1897-06-16
COMPTROLLER GENERAL DEFlED.
The Sinking Fund Agent Will Proceed to
Act In Past Due Tsxss.

The attention of County Supervis-
ors and Sherifs in the State is respect
fully called 10 the subjoined opinion
of the Attorney General on the Act of
1892 and 1896, regarding tax claims
past due and unpaid for months
AS travelling agent for the Sinking
Fund Commission, I am personally
charged with the execution of the law
under these Acts. under their imme.
date direction. In this special work
I have had, and still have. the most
violent opposition Of the Comptroller
General of the State, which has result.
ed seriously in the hinderance of the
prosecution of my duties under the
law. 1t has TRANSFERRED that county
treasurers and sheriffs, who are under
the direction OF the Comptroller Gen
eral, have continuously since the pas
sage of the Act of 1896 in many of the
counties in total disregard of the law,
proceeded to collect and are still col,
Letting past due tax claims which,
under these Acts, are made assets Of
the State in charge of the Commits
sioners of the Sinking Fund, collecta-
BILE only by them. This the Attorney
General says they have no authority
to do. This fragrant violation of the
law'is attended with serious results,
and as they come 10 conflict with my
duties aft my individual work
and interest of the State, it becomes
me to speak in my own defense.
If I am to continue to be the agent
of the Sinking Fund Commission, to
execute these Acts, this state of things
shall not continue. The Comptroller
General and county officers have no
right to disregard the laws of the
State and move in their official capac
ity in absolute violation to them. The
purpose of this communication is to
put county ~treasurers and sheritfs in
notice that any further violation of
the Act of 1896 will be promptly re.
ported to the Attorney General under
affidavit as official misconduct or
otherwise for such action against
such officers as the law directs, as
suggested in the said opipion that the
interests of the State may be protected
and the laws Of the State respected and
executed. I regret the necessity OF
This communication, but I see no way
10 avoid it.
The Comptroller General has been
Urged and entreated for a year and a
half to stop this unlawful proceeding.
He has declined to do it and sustains
it. and as I see it, is responsible for
the whole of it. This opinion Of the
Attorney General has been obtained
and published for the information and
guidance for the the county t%reasurers
and sheritfs. The Comptroller Gen
eral has been requested by the Cover.
nor to conform to it, and issue in
structions to the county officers accor-
dinghy. He has not done so. but on
the other hand has published in an
interview with s. newspaper reporter
that the opinion does not effect him;
that he is opposed to the law. The ei-
feet of this interview upop his subordi.
mates cannot be mistaken. "A word
to the wise is sufficient" so that there
is nothing left now but 10 take. issue
and the consequences. I will not be
INSTRUCTED longer in my lawful, off.
cial duty to the damage of the States
interests.
The public taxpayer may as we'll
take notice that when taxes are past
due and unpaid for twelve moths their
collection by county %treasurers and
sheritfs is unlawful. Consequently
such collection does not discharge the
States lien for taxes and in all such
cases which have been paid to the
county treasurera and sherifs since
the passage of the Act of 1896, the
property is still subject to the States
lien, which cannot be discharged ex.
cept by the Commissioners of the
Sinking Fund.
I do not intend to be harsh in this
announcement, but only to be under.
stood. The Act of 1896 is doing i'm
mense good, and it is here to stay.
The originator of this lsw-)ne of the
soundest jurists in the State, now
Judge, has said that "it will never be
repealed" No committee of the
Legislature has recommended its re-
peal, and none ever will. The law
will be enforced.
N. W. BROKER, .
Travelling Agent Forfeited Lands.
A sIIcL s~windIsr.