Year: 1874

Sec. II. IF the county auditor shal
suspect or be informed that any per
son or persons, corporation or com


pany, has cvadcd making q return


or made a false return, Of his, her OF
their personal property for taxation


or have or has not made a full return


or that the valuation returncd is less
than it should have been, according to
the rules prescribed by: this act, j,
shall be his duty, at amy time before
| the settlement with the treasurer for
the year, TO notify such party to ap,
pear before him at his office, at time
fixed in said notice, together with
such other person or persons as sad
authority may desire to examine, and
the party, together with any witness
called, shall be examined by said aud
itor, under oath, (Which oath said
auditor is authorized to administer),
touching the personal property, and
the value thereof, OF such party: and
everything which may tend to cvince
the true amount such party should
have returned for taxation.


Sec. 73. If any person rotificd, ci.
ther as Il party or witness, to appear
before the county auditor, as provided
for in the preceding section, shall re-
fuse or neglect to appear before the
county auditor at the time stated in
said notice, or shall refuse to be sworn,
or refuse to answer any question put
to him by said auditor, touching the
matter under examination as aforc-
said, he shall be deemed guilty Of
contempt Of said auditor, and said
auditor shall make complaint thereof
to the Court Of General Sessions of
The county, who shall thcrcupon issue
al attachment against the person
complained of, in the name Of the
State Of South Carolina, directed to
the sheriff of the county, who shall
arrest such party anywhere he may
be found in the State Of South Caro-
lima, and take him personally before
said court, and, upon conviction
thereof, such party shall be fined for
such contempt Of the county auditor,
by said court, in any sum not exceed
ing one hundred dollars and costs Of
prosecution, and be confined in the
county Jail Of sui0 county until an
swcrs snail be made to all questions
(which may be propoundcd to him by
said county auditor, and such fine and
costs paid; and when such fine is col
lcctcd, it shall be paid into the county
treasurer to the credit Of the county.
Sec. r.. The county auditor, when
he shall deem it necessary, may adj
iourn the examination provided for in
the preceding section, from time to
time and if he shall find that the
party had failed TO make any return
! for taxation, or Intentionally made a
false return, OR Intentionally returned
his or their property for taxation at
less than its falr cash value, lie shall
determine what amount should have
been returned by the party, and add
fifty per cent. thereto us penalty, and
charge the same, with said penalty,
against the party on the duplicate,
with the taxes Of the current year
but if he shall find the party com
mittcd II merely unintcntional mistake
in any return made, he shall add such
amount as he may deem just to such
return, and charge the party with the
simple taxes thereon.


Sec. IS. If, upon the examination
provided for in the scvcnty-sccond
section Of this act, the return made to
or by the auditor shall be found to be
correct, the expenses Of tho cxamina-
ton shall be paid by the county au-
ditor out Of the county treasury but
if it shall be found that the return, as
made, was Intentionally false, or that
no return was made, the auditor shall
pay the expenses OF the examination
out Of the county treasury, and charge
the samo to tho party on the dupll-
cate, in addition to the penalty pro-
vidcd for such cases ; and the amount
collected, with the taxes Of the party,
to reimburse the treasury OF the
county for tho expenses paid as atore,
said.7 But if the return made was un,
intentionally erroneous, said auditor
shall pay tho witnesses fees and costs
Of serving the notice out Of the coun,
ty treasury, charge the same on du'
IpIicato to the party, and the same
Shall be collected and paid into the
county treasury, as aforesaid.


Sec. 7G. The expenses TO be allowed
upon the examination provided for by
tho seventy second section of this act
shall be, for serving the notice or no


tjccs, the fees allowed to shcritfs and
constaLlcs for serving summons, and
to witnesses the same fees allowed tC
witnesses in suits before i trial JUS
tees court,


Sec. II. Each county auditor shall


add to the value Of all personal prop
CrlS w lllCIl luC Wv I'LL VI S''SA pNA'O'


whose duty it is made by this act te
list the same, shall have refused OF


neglected to list, Or to the value O.


which such person shall have retuscc


or neglected TO swear, fifty per cent
on the value, and charge the same or


the duplicate upon which taxes shaI


be collected and apportioncd to tho


several funds for which taxes arc as


scsscd against such owner pro rata, il


proportion to the respective lcvics.


Sec. IS. That whenever any tax
payer shall fail to make returns to thu
auditor Of his county within the tim,
prescribed by law, it shall be the duty
of tlt county auditor TO enter on tn,
tax duplicate, against such tax payer


the property charged to him the pre-
vious year, with fifty per cent penal