The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1897-06-16
COMPTROLLER GENERAL DEFlED.
TIE Sir kir Fund Agent Will Proceed to
Act in Past Due Taxes.


The attention of County Supervis.
ors and Sheriffs in the State is respect,
fully called to the subioined opinion
ofthe Attorney General on the Act OF
1892 and 1895, regarding tax claims
past dueand unpaid for twelve 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-
diate 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. It has transpired 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
lecting past due tax claims which,
under these Acts, are made assets Of
the State in charge of the Commis-
sioners of the Sinking Fund, collecta-
bic only by them. This the Attorney
General says they have no authority
to dc. This aagrant violation of the
law is attended with serious results,
and as they come in conflict with my
duties affecting my individual work
and interest of the State, it becomes
me to speak in my own defense.
If 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 DO
right to disregard the laws of the
State and move in their official capac
itg in absolute violation to them. The
purpose of this communication is to
put county treasurers and sheriffs in
ncfice that any further violation of
tae Act Of 1896 will be promptly res
ported to the Attorney General und.r
&ffi3avit as official misconduct or
otherwise for such action against
such officers as the law directs, as
suggested in the said opirion 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 l see no way
to avoid it.
The Comptroller General has been
urged aud entreated for a year and a
half tG stop this unlawful proceeding.
He has declined to do it and sustains
it. and as I see it, is responsible for
the whole of il. This opinion OF the
Attorney General has been obtained
and published for the information and
guidance for the the county treasursTs
and sheriffs. The Comptroller Gsn-
eral has been requested by the Cover
nor to conform TO it, and issue in
s1ructions to the county officers accor-
dinghy. He has not done so, but on
the other hand has published in an
interview with newspaper reporter
that the opinion does not effect him !;
thai De IS opposed to the law. The ef-
fec. OF this interview upon his subordi-
mates cannot be mistaken. "a word
to the wise is sufficient" " so that there
is nothing LETT now but to take issue
and the consequences. will not be
obstructed longer in my lawful, off.
cial duty to the damage of the States
interests.
The public taxpayer may as well
take notice that when taxes are past
due and unpaid for twelve moths their
collection by county treasurers and
sher;tfs 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 treasurers 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.
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 law-one of the
soundest jurists in the State, now
Judge, has said that lit 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. BRooKER,
Travelling AGENT Forfeited Lands.