Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1904-03-29
SPECIAL ROAD TAX.
II Can be Levied at the Instance OF
Qualified Voters.


The following act of the general
assembly passed at the session re-
Gently adjourned, prescribes the man
ner in which townships may order
special levies for road purposes:
Section l. Be 1t enacted by the gem
eral assembly of the state of South
Carolina, that on and after the approv-
al Of this act by the governor, the
voters or electors Of any township
who return real or personal property
for taxation, are authorized to levy
and collect an annual road tax, 10
supplement any special or other FUNDS
for like purposes, in the foneWlns
manner: Upon the written petition or
request Of at least one-fourth OF the
resident electors Of the township and
a like proportion Of the resident free
holders of the age Of twenty-one
years, as shown by the tax books or
the county, being filed with the county
board of commissioners, asking FOR the
same and stating the rate Of the tax
levy proposed, which shall not exceed
two mills. the said county board or
commissioners shall order the township
to hold an election at some place
within the township. after giving no
tice of the time and place thereon Tor
at least two weeks in some newspa-
per published within the county and
by posting notice thereof In at least
three public places within such town
ship, for such length of time. unless
there be no newspaper published within
the county, in which event the posting
the notices shall suffice. At which
said election only such electors as re-
turn real or personal property for tax
alton and who exhibit their tax re-
ceipts and registration certificate as
required in general elections, snail De
allowed to vote. For said election the
township board Of assessors shall ap-
point the managers, and the electlon
shall be conducted as is provided by
law for the conduct of general elec-
tions. At said election each elector
favoring the proposed levy shall cast
ballot containing the word yes
printed or written thereon and each
elector opposed to said levy shall cast
ballot containing the word no
printed or written thereon. Within
ten days after such election. If the
majority of these voting shall vote for
such levy. the board Of assessors
shall furnish the county auditor with
statement Of the amount so levied,
and the auditor shall enter the same
in the tax duplicate, and he shall an
Hudlly lOi WV SOoio oiiiy'
Iamount in the tax duplicates; and the
county treasurer shall collect the same
as other county and state taxes. Such
| levy shall be a lien on the property OF
such township, which shall be subject
thereto in case Of default of payment.
Said tax so collected shall be used Tor
the improvement Of the public roads
of the township. and shall be paid out
by the county treasurer upon war.
rants drawn by the county board OF
commissioners, countersigned by the
chairman Of township board Of asses
sors: Provided, that any surplus Of
such levy remaining in the hands of
the county treasurer at the expiration
of any fiscal year shall be paid out
the next year for the same purpose. .
| Sec. 2. That all acts and parts OF
acts inconsistent with this act be and
are hereby repealed.
Approved the 10Th day of February,
A. D., 1904.