The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1897-03-03
Tax Law Troubles.

The auditor Of Sumter county has
written the following letter to Comp
troller Ge1srsl n Noftoos::
have decided that there is tract
of land in the vicinity of this city in-
deed partly in and partly out of the
cisy limits, that by some oversight has
been off The books for three years past !.
consequently has escaped taxation for
shas period. OF course I will have it
On nexs duplicate. But what would
ike 10 ask is. if should take any
sssps, and what, to COLLECT the taxes due
) for the three years just past. do not
I know that have any right to add to
n i predecessors books aud the present
/ owner Of the property does not seem to
be 10 any wise responsible for the con-
dition Of thugs, he. having come into
possession some time during last year.
For the fiscal year closing October,
1893. the property was valued at 81
800: Il has been of since that period.
If If becomes my duty to take any steps
towards cclIscsipg the taxes Of 1896 or
sl,e previioas years would like to know
hr;s far 70 proceed 10 regard to the
snenalsisies. Please write me fn'ly, and
obiiee. Yours, TO-.
j DIaes WILDER, Auditor.
Tolshis letter of inquiry Mr.. Norton
replied as follows
special committee having been ap-
pointed BY the general assembly now IN
session 10 examine into the effects OF
sshe act of 1896 on just such questions
1ss you raiss 10 your letter Of the l7.b.
s. have delayed until nov IN answering
hoping for the report.
H the general assembly should reach
Tie co1clnsion that the act OF 1896 IS
wise and proper legislation giving bene:
fciaI results to the tax department and
9he general public. We must change our
blank forms so as to comply with the
sreqnirsmsn.s OF provisions Of this act.
Seetioa 290. revise statutes. clearly
makes il your duty to place this and all
similar real estate on your duplicate.
sSectious 27S and 2S1, revised statutes,
farther point out your duties With refer.
sence 10 personal aud real property OH
The tax books as does 354 and 374 also.
Section q Of the act Of 1896. page 255.
Sscss 1896, makes all .'tax claims
against property on or whether off the
stsx duplicates. when past due aud M
paid for 12 mouths assets Of the State
;iD sbarge OF the CON mmissiooers OF the
sinking fund .except for the current
year 1897. all taxes for the State.
county aud school become the assets OF
The State. and canrot, according to the
,ls 'acs Of 1896. be applied to State and
county purposes.
There are other aud possibly more Sc
.ious COM DlicasioBs arising from the
.nroyis;ons Of the act of 1896 affecting
yoar dntiea as auditor especially IN the
se,tsement between the auditor aud
tfe3Surer
i looks now as if the auditor viii be
forced to enter property thus of tax
books frat for current year or 1897,
and then back years taxes and so
change the sreasurer'a duplicate as to
ocpform. 70 ahe requirements Of the Law
assfeded by the new law:
We will 10 due time. however. pre-
pare such forms and instructions as
NAV sbs fouad absolutely necessary to
comply with the charges in present
practices and forms
Respectfully, JAMES NoRToN,
Comp,roller General
The special committee is etill at
s---..t, -, thn ynottera at tssne