The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1902-10-29
Collecting Special School Tax.

In response to request from Comp
troller General Derham Assistant At
torney General Gunter Assistant At
torney General Gunter has furnished
the following opinion:
Dear Sir: Your communication en-
closing the letter of J. P. Mozingo,
Jr., auditor of Darlington County
upon which you request to be advised
whether tax voted upon special
school district on the 18th day of Oct
ober, 1902, can be collected by the
county treasurer during the remaining
time for the collection of taxes for
this year, received.
presume the tax referred to is levi
ed under Section 1,2OS of the Civil
Code of 1902, which allows special
school districts to vote a special
school tax. This section provides that
within ten days after such election, If
the majority shall vote for such levy,
the board of directors shall furnish the
county auditor with statement of the
amount so levied, and the auditor
shall enter che same in the tax du-
plicates, and ssthe county treasurer
shall collect the same as other county
and State taxes While the law
directs that the tax officials shall enter
and collect this special school tax it
does not direct that it can be entered
and collected at any time, and it must,
therefore, conform to the law govern
ing all other taxes.
Section 352 of the Civil Code of
1902 directs the auditor to prepare
book containing a list of all the tax
able property in county, the value
and ownership thereof, which list
shall be retained by the auditor, and
another made for the county treasurer
and delivered to him on or before the
Both day of September as his warrant
for the collection of the taxes, assess
ments and penalties charged thereon,
each and both of which lists are de-
nominated the county duplicate.
The county auditor is directed to
charge on the duplicate the taxes re
quired to be levied and collected.
(Sections 353 and 354.
It is further provided by Section 8
of an Act of 1902, to be found at page
], 132, that the county treasurer, i'm
mediately upon the receipt of the tax
duplicate for the year from the coun-
ty auditor, shall cause notice to be
inserted in one county newspaper stat
ing the rate per centum of the levy for
State purpose, and if any levy has been
made on the property of school dis
trict the rate of such levy shall also be
stated in such notice.
Now as Section s of an Act of 1902,
page !, 13l, providing that taxes shall
be due and payable from the 10Th day
of October to the lst day of Decem-
Der, 1902, tits manifest that, inasmuch
as the special school levy in question
was made for the 30th day OF Septem-
Der, it was rot contained IN the
duplicate given to the county treas
urer, which is his only warrant for
the collection of taxes, and that the
levy could rot be contained il the
notice of the rate of the levy required
to be published Immediately upon re-
ceipt of the tax duplicate by the treas
urer: that the special levy in question
comes too late to be collected as other
county and States taxes for 1902. This
view is strengthened by the fact that
taxpayer has a right to expect that
he has discharged bis tax obligation
upon the payment Of all taxes Que on
the first day Of the opening of the tax
books, and that for the further reason
that an election resulting in favor Of
special levy could be held Immediate
ly before the close of the tax books,
thereby denying the taxpayers the
privilege of paying tax voted upon
him.
The only difference between special
school tax and the State and county
taxes is as to the manner Of levy. The
collection is governed by the same
law.