The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1914-05-20
ACT AGAINST AUDITOR
COMPTROLLER ASKS FOR ACTION
AGAINST SALUDA AUDITOR.
1t Is Claimed That the County OFF,
cial Does Not Charge Tax Penal
ties Prescribed by Law.

ties IreSCrrGcQ DE Law.
Comptroller General Jones Monday
night asked Attorney General Pee
pies to bring mandamus proceedings
to compel Auditor Hazel Of Saluda
county to charge penalties for non
payment of taxes. In letter to the
attorney general, he said:
"Mr. n. B. Hazel, county auditor
for Saluda county, has refused and
continues to refuse to charge upon
the tax duplicate for the fiscal year
1913 in Saluda county the penalties
for non-payment Of the taxes on or
before the 31st of December, 1913,
as required by Section Asa, Volume
i, Code of Laws South Carolina,
1912. He assigns as reason for
this refusal that such penalties have
not been charged for several years
past in Edgefeld county and he be-
lieves in some other counties Of the
State on delinquent taxes paid be-
tween January l and March IS. II
these penalties have not been charg-
ed and collected in Edgefe,d county
or other counties, the State and
county have a remedy to collect
them, and if the proper county Off
GERS do not act, the State Sinking
Fund Commission has power to en-
force collection Of those penalties
through its agents.
"If, however. you should conclude
that the auditor of Edgfeld should
be required to enter the penalties on
the books, and the treasurer Of that
county to collect them, then I sug-
gest that you proceed against the au-
ditor of Edgefeld to require him to
comply with the law.
when the matter was called to
the attention Of the county auditor
at Edgefeld, he stated that the fail
ure to charge these penalties at the
proper time was due to an oversight
in following his predecessors prac-
tice with no intention to evade or set
aside or disobey the law, and Mr.. D.
H. Wise, a representative Of the
comptroller's Office, had approved a
settlement several years ago. made
up b. the county auditor and county
treasurer, which apparently on the
face Of the settlement included all
penalties imposed by law, when as
a matter Of fact, the January and
February penalties were not included
until March, when executions were
issued for taxes not paid by the 18th
of that month and these settlements
being approved by Mr.. Wise, the
county auditor Of Edgefeld was, he
states, misled into believing it was
unnecessary to enter these penalties
in January and February.
THE county auditor of Saluda
county, however, has deliberately de-
clined and refused to enter these pen
alties on the duplicate on delinquent
taxes as required by Section asa, and
has advertised the fact that he would
not enforce these penalties as re-
quired by law. Under Section AL,
Volume /, Code Of Laws, 1912, I
issued instructions to the county au-
ditor Of Saluda county along with all
other county auditors calling this
law to their attention.
81 now ask that you institute pro-
ceedings in the nature Of a man
damus against the county auditor Of
Saluda to enforce the performance of
this clear ministerial duty by him;
the laws Of the entire State can not
be set aside and penalties in which
the whole State is interested remitted
by the act of a single officer.
please advise me promptly as to
what action you will take in this
matter. I will be glad to consult
with you and give YOU such particu-
lar information as you may need in
the proceedings. Prompt action is
necessary to enforce the tax laws Of
the State"