rate property directed by Board of Equal ization. Ib., 871. value of the real estate or personal property such per centum, in County Auditor villages, towns, wards, blocks, or other districts, as may be ordered by the Board of Equalization of the city or County, as the case may le, on the duplicate, distributing the same, pro rata, to each owner, and shall add to, or deduct from, the valuation of the real or persoual property of individuals, companies or corporations, such sum or sums as may be ordered by either of said Boards. SEC. 72. When the State Board of Equalization shall have com- State Auditor to transmit stat. to the pleted their equalization of real property among the several Coun- ment County Audi tors. Ib., 2 72; 1870, XIV, 36, 1; 1871, XIV, 620, County Auditors shall add to or deduct from the per centum on valuation as or dered. ties, the Auditor of State shall transmit to each County Auditor a statement of the per centum to be added to, or deducted from, the valuation of the real property of his County, specifying the per 21. centum added to, or deducted from, the valuation of the real property in each of the several towns, villages and cities, and of real property not in towns, villages or cities, in case an equal per centum shall not have been added to, or deducted from, each; and the County Auditor shall forthwith proceed to add to, or deduct from, each tract or lot in his County, the required per centum on the valuation thereof as it stands, after having been equalized by the County Board of Equalization, adding any fraction over fifty cents, and deducting any fraction less than fifty cents, so that the valuation of any tract or lot shall not contain any fraction of a dollar, and charge the same, with taxes, upon such equalized value. The State Audi- State Anditor to tor shall, also, on or before November fifteenth, annually, give notice County Auditors to each County Auditor of the rates per centum authorized by law tion. to be levied for the various State purposes, which rates, or per centum, shall be levied by the County Auditor on the taxable property of the County, and charged on the duplicate with the taxes required to be levied and collected for other purposes. give notice to of rate of taxa prepare and transmit forms to all County Auditors. These be obeyed. Ib., 49, 73. to SEC. 73. The Auditor of State shall, from time to time, prepare State Auditor to and transmit to the several County Auditors all such forms and instructions as he may deem necessary to carry into effect the provisions of this Chapter and Chapter XIII, and decide all questions instructions which may arise as to the true construction of the same, or in relation to the duty of any officer under the same; and the forms thus transmitted shall be observed and used by all County, town and municipal officers. The instruction thus given shall be obeyed by, and the decisions thus made shall be binding upon, all County, town and municipal officers. SEC. 74. Each County Auditor shall make out, in a book to be prepared for that purpose, in such manner as the Auditor of State shall prescribe, a complete list or schedule of all taxable property in his County, and the value thereof, as equalized, so arranged as that each separate parcel of real property in each district, other County Auditors shall make schedule of tax able property. Ib., 50, 275; 1871, 620, 22. than city, village and town property, shall be contained in a line or lines opposite the name of the owner or owners, arranged in numerical or alphabetical order, unless otherwise directed by the Auditor of State, and so that each lot or parcel of real property in cities, villages and towns shall be contained in a line or lines opposite the names of the owners thereof, respectively, arranged in alphabetical order, unless otherwise directed by the Auditor of State. And the value of all personal property shall be set down opposite the names of the owners thereof, respectively; and, if listed by any person other than the owner, for and in the name of the owner, the name of such person, and the character in which he acted, shall also be stated in such list, and separate lists shall be made for each city, village, town and district, arranged in alphabetical order, unless otherwise ordered by the Auditor of State, which list or schedule, made out as aforesaid, shall be retained in the County Auditor's office, and anSchedule to be other made for the County Treasurer, and delivered to him on or County Treasu. before the fifteenth day of November, annually, as his warrant for the collection of the taxes, assessments and penalties charged thereon, each and both of which lists shall be denominated the County duplicate. delivered to the rer. County Auditor SEC. 75. Each County Auditor, after receiving from the Auditor to determine of State, and from such other officers and authorities as shall be upon each lot of legally empowered to determine the rates or amount of taxes to be sums to be levied real property. Ib., 276. As to fractional assessmentswhat extent and how made. Ib., 277. levied for the various purposes authorized by law, statements of the rates and sums to be levied for the current year, shall forthwith proceed to determine the sums to be levied upon each tract and lot of real property, adding the taxes of any previous year that may have been omitted, and upon the amount of personal property, moneys and credits listed in his County, in the name of each person, company or corporation, which shall be assessed equally on all real and personal property subject to such taxes, and set down in one or more columns, in such manner and form as the Auditor of State shall prescibe; and in all cases where the whole amount of taxes upon the personal property, moneys and credits of any person shall not amount to ten cents, the Auditor shall not enter the same upon the duplicate, if such person has no other taxable property. SEC. 76. The County Auditors shall not be required to assess on the taxable property of their Counties, or of any town, city or incorporated village, or school district therein, for any purpose, nor for all purposes added together, any rate of taxation containing or resulting in any fraction other than a decimal fraction, nor in any fraction less than one-twentieth of a mill; but, if the sum required to be raised for any or all purposes results in a fraction less than one-twentieth of a mill, such fraction shall be dropped; and, if more than one-twentieth and less than one-tenth of a mill, the County Auditor shall add enough thereto to make it one-tenth of a mill, and levy the same accordingly. SEC. 77. The County Auditor shall enter the taxes on the duplicate, to be retained in his own office, in such number of columns as the Auditor of State shall, from time to time, direct; but on the duplicate for the County Treasurer, he shall enter the taxes against each parcel of real and personal property, on one or more lines, opposite the name of the owner or owners; and, in all other respects, the Auditor of State may prescribe forms for County duplicates, as may seem to him most conducive to the interest and convenience of the public, and County Auditors shall conform thereto. SEC. 78. Each County Auditor shall, annually, in the month of January, make out and record, in a book to be provided for that purpose, a list of all lands, city, village and town lots returned by the Treasurer delinquent at the preceding settlement, describing such lands and lots as the same were described on the duplicate, and charging thereon the unpaid taxes, penalties and assessments as the same were charged on the duplicate, and also the taxes and assessments of the current year, and shall certify to the correctness thereof, and sign the same officially. County Anditor to enter taxes on duplicate retair ed in his office how entered on rer's duplicate. County Treasu Ib., 56, 278. County Auditor to make record 6, 9 80; 1871, of delinquents. XIV, (21, 2. County Auditors correct Ib.. 2; 1871, XIV, 623, § 1. SEC. 79. If the County Auditor shall, at any time, discover that any real estate or new structure, duly returned and appraised for may omissions. taxation, has been omitted from the duplicate, he shall immediately charge the same on the duplicate, with the taxes of the current year, and the simple taxes of each preceding year the same may have escaped taxation. And if the owner of any real estate or new structure thereon, subject to taxation, has not reported the same for taxation, according to the requirements of this Chapter, and the same has not been appraised for taxation, the Auditor shall, upon discovery thereof, appraise the same, and, upon making return of such appraisement, shall charge the same upon the duplicate, with the taxes of the then current year, and the taxes of each preceding year it may have escaped taxation, with twenty per cent. penalty upon such taxes of preceding years. And if any real estate shall have been omitted in any return, the Auditor of the County shall appraise the same immediately for taxation, file such appraisement in his office, and charge the same with the taxes of the current year and the simple taxes of the preceding years it may have escaped taxation. SEC. 80. If the County Auditor shall suspect or be informed that any person or persons, corporation or company, has evaded making a return, or made a false return, of his, her or their personal property for taxation, or have or has not made a full return, or that the valuation returned is less than it should have been, according to the County Auditor to examine per sons or corporn tions suspected of making false return s. Ib., 52, 83. appear, to be 6worn, or an6wer, to be contempt-punishmem'. Ib., 9 64. rules prescribed by this Chapter, it shall be his duty, at any time before the settlement with the Treasurer for the year, to notify such party to appear before him at his office, at a time fixed in said notice, together with such other person or persons as said Auditor may desire to examine, and the party, together with any witness called, shall be examined by said Auditor, 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 evince the true amount such party should have returned for taxation. SEC. 81. If any person notified, either as a party or witness, to If a party or appear before the County Auditor, as provided for in the preceding witness refuse to Section, shall refuse or neglect to appear before the County Auditor at the time stated in said notice, or shall refuse to be sworn, or refuse deemed quilty of to answer any question put to him by said Auditor, touching the matter under examination as aforesaid, 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 thereupon issue an 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 Carolina, 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 exceeding fifty dollars and costs of prosecution, and be confined in the County jail of said County until answers shall be made to all questions which may be propounded to him by said County Auditor, and such fine and costs paid; and when such fine is collected, it shall be paid into the County Treasury to the credit of the County. SEC. 82. The County Auditor, when he shall deem it necessary, If upon exam. may adjourn the examination provided for in the preceding Section, County Auditor from time to time; and if he shall find that the party had failed to ination the finds filse return make true re fifty per cent. as male, he shall make any return for taxation, or intentionally made a false return, turn, and add or intentionally returned his or their property for taxation at less than its fair cash value, he shall determine what amount should have been returned by the party, and add fifty per cent. thereto as 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 committed a merely unintentional 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, adding witness' fees, if any, and the costs of serving the notice. SEC. 83. If, upon the examination provided for in the eightieth amination but 16., 86; 1871, Section of this Chapter, the return made to, or by, the Auditor, XIV, 623, § 1. summons by SEC. 84. The expenses to be allowed upon the examination pro- Fees to be allowvided for by the eightieth Section of this Chapter shall be, for serv- ed for service of ing the notice or notices, the fees allowed to Sheriffs and Constables Sheriff or Confor serving a summons, and, to witnesses, the same fees allowed to witnesses in suits before a Trial Justice's Court. re SEC. 85. Each County Auditor shall add to the value of all personal property which the owner or other person whose duty it is made, by this Chapter, to list the same, shall have refused or neg lected to list, or to the value of which such person shall have fused or neglected to swear, fifty per centum on the value, and charge the same on the duplicate upon which taxes shall be collected and apportioned to the several funds for which taxes are assessed against such owner pro rata, in proportion to the respective levies. stable. Ib., 287. Persons failing make required returns. 23. 2 Bay, 244. SEC. 86. That whenever any tax payer shall fail to make returns to the Auditor of his County within the time prescribed by law, it to shall be the duty of the County Auditor to enter on the tax dupli- 1871, XIV, 624, cate, against such tax payer, the property charged to him the previous year, with fifty per cent. penalty added thereto, except in cases of sickness, or absence from the County, when the true amount of property only shall be charged. Penalty. turns from persons who have SEC. 87. If any person required by this Chapter to list property County Auditor for taxation shall have been prevented by sickness or absence from shall receive regiving to the Auditor the statement or return for taxation required, ben sick or absuch person or his agent may, at any time prior to the tenth day of sent. 1868, XIV, 53, § September of the year of the assessment, make out and deliver to so; 1871, XIV, the County Auditor a statement of the same, sworn to, (which oath XIV, 623, § 1. the Auditor is authorized to administer,) and shall also make oath before said Auditor that he was sick or absent during the whole time when he should have otherwise listed his property for that 621.3; 1871, |