list wil be at

sale.

Form of.

Ib.. § 107; Ib., 14.

March, to which County, to which list there shall be attached a notice in the followtached notice of ing form, to wit: "Notice is hereby given that the whole of the several parcels, lots and parts of lots of real estate described in the preceding list, or so much thereof as will be necessary to pay the taxes, penalties and assessments charged thereon, will be sold by Treasurer of County, South Carolina, at his office in said County, on the second Tuesday (th) of March, A. D., unless said taxes, assessments and penalties be paid before that time; and such sale will be continued, from day to day, until all of said parcels, lots and parts of lots of real estate shall be sold or offered for sale.

On first Mon

And said Auditor shall insert, at the foot of the record of said delinquent list, a copy of said notice, and certify to the correctness thereof, in what paper the same was published, when, and how long, and sign the same officially.

SEC. 18. The County Treasurer, or his Deputy, shall attend at dant Merch: his office on the first Monday in March, and then and there, after County Trea

surer, at his

for sale all de

otice, shall offer the hour of 10 o'clock in the morning, offer for sale, at public auclinquent lands tion, each tract, parcel or lot of real estate described in the adveradvertised; who tisement aforesaid, on which the taxes, assessments and penalties

to be purchaser;

sale continued

from day to day: charged thereon shall not have been paid; and the person then and State topurchase there offering to pay the taxes, assessments and penalties charged Ib., 108; Ib., thereon, for the least quantity thereof, shall be the purchaser; and

in certain cases.

15.

Proviso.

Penalty for failure on the part of the purchaser to make payment. Land to be re-sold.

Ib., 60, § 109.

the Treasurer shall continue such sale, from day to day, until each tract, parcel or lot of real estate described in said advertisement, upon which the taxes, assessments and penalties shall not have been paid, shall be sold or offered for sale: Provided, That the sale thus made shall be denominated the delinquent land sale: Provided, further, That if the land advertised for sale as aforesaid, except in incorporated cities and villages, cannot be sold for at least one-fourth of its assessed value, the Auditor shall, on behalf of the State, purchase sufficient thereof, at that rate, to satisfy the amount of the taxes, assessments and penalties aforesaid.

SEC. 19. If the party purchasing any part of real estate at the sale mentioned in the preceding Section shall fail to pay the Treasurer immediately the amount of taxes, assessments and penalties charged thereon, the Treasurer shall immediately offer the same again for sale, as if no sale had been made; and the purchaser or purchasers so failing to make payment of said taxes, assessments and penalties, shall forfeit and pay a penalty of fifty per cent. on the amount thereof, which shall immediately be charged on the duplicate of the County, by the County Auditor, against such pur

County Auditor to at end del nquent land record of the

sale and keep

ad- ward

chaser or purchasers, and collected as taxes, and with like penalties for delinquency; and, when collected, one-half thereof shall be paid into the County Treasury, and the other half into the State Treasury. SEC. 20. The County Auditor, or his Deputy, shall attend all sales of delinquent real estate made by the Treasurer of his County, and shall make a record of such in a substantial book, therein describing the several parcels offered for sale, as described in the vertisement aforesaid, and stating how much of each parcel was sold, and to whom sold; and if any parcel was offered for sale and not sold for want of bidders, or shall have been bid in on behalf of the State, he shall so enter it on record; and the County Auditor shall make out and certify a copy of said record, and forward the same to the Auditor of State, by the County Treasurer, at the time said Treasurer makes his annual settlement with the Auditor of State next after such sale.

sales, and forcopy to State Auditor.

Ib., 110.

sales.

Ib., § 111.

SEC. 21. All moneys received by the County Treasurer at any Distribution of proceeds of delinquent land sales shall be distributed, by the County Auditor, delinquent land to the several funds for which they were respectively levied, after deducting the expenses of the advertisement aforesaid, and the State's proportion paid into the State Treasury by the County Treasurer, at his next annual settlement with the Auditor of State after such sale.

If County Auditor, for any

publish delir

taxes, assess

alties not paid,

he shall publish quent list of

it with delin

SEC. 22. If the County Auditor, by inadvertence or mistake, or any other cause, shall have heretofore omitted, or shall hereafter cause, omit to omit, to publish the delinquent list of his County, it shall be his quent list and duty, unless all taxes, assessments and penalties charged therein meets and penshall have been paid prior to the next April settlement thereafter, of the County Treasurer, to charge the several parcels of real estate described in said list with said taxes, assessments and penalties, with the taxes, assessments and penalties of the year next succeeding such omission, and record, certify and publish the same as part of the delinquent list of such succeeding year, according to the provisions of this Chapter.

succeeding year. Ib., § 112: 1871, XIV, ¶ 16.

Purchasers of land at delin

to receive certificate from County Auditor on

cents to the

SEC. 23. Upon the payment of the proper amount into the County Treasury, and fifty cents to the County Auditor for the certificate, quent land sale and ten cents for the transfer of each parcel of real estate purchased at delinquent land sale, the County Auditor shall give to each pur- payment of prochaser at such sale a certificate of purchase, in which he shall de- Per amount Treasurer, fifty scribe such parcel as the same was described in the delinquent list, County Audit r and state when the same was sold, and for what amount; and, if for the certifi only a part of any parcel advertised was sold, he shall specify the cents transfer. quantity sold, and authorize a surveyor, at the request of the chaser, his heirs or assigns, to lay off, by metes and bounds, as near as may be, in a square form, at the most north-westerly corner of

pur

cate, and ten

for the

Certificate to contain what. Location of

lands.

Ib., 113.

No deed or survey to be

tion

of

any tract or lot of land described in said certificate, the quantity so sold; and, if the sale be made from any city, village or town lot, or any part thereof, the surveyor shall be directed to so lay off the quantity sold that the same shall extend from the principal street or alley forming the most convenient front to said lot to the rear of the lot, and to bound the same by lines as nearly parallel with the outlines of said lot as practicable.

SEC. 24. No deed shall be made for any real estate sold at delinmade ull expir.quent land sale until the expiration of two years from and after two such sale. Nor shall any survey thereof, required by any certifiIb., 61, 111. cate of purchase, be made until the expiration of the same period of time.

years.

Certificates of

able by endorse

SEC. 25. The certificate of purchase at any delinquent tax sale purchase assign- shall be assignable in law, by endorsement thereon, and an assignment thereof shall vest in the assignee and his legal representatives all the right and title of the original purchaser.

ment.

Ib., 115.

Land sold at

delinquent land

at any time

within two years. Ib., 116.

SEC. 26. All real estate which has been, or may hereafter be, sold sale redeemable for taxes, assessments and penalties at delinquent sale, under the laws of this State, may be redeemed at any time within two years from and after such sale, and all such real estate belonging, at the time of such sale, to minors, insane persons, married women, or persons in confinement, may be redeemed at any time within two years from and after the expiration of such disability.

at

How land soll

land

sale may

What must be

paid.

Ib., & 117.

SEC. 27. Any person or persons desiring to redeem any real estate delinquent sold at delinquent land sale, under any law of this State, may, be redeemed. within one year after the sale thereof, or within one year after the expiration of the disabilities named in the preceding Section, deposit with the County Treasurer of the County in which such sale was made, upon the certificate of the County Auditor, a sum equal to the amount for which such real estate was sold, with all legal charges paid by the purchaser at such sale, and subsequent taxes paid by such purchaser, his heirs or assigns, and twenty-five per cent. penalty thereon, and the value of growing crops, if any there are, and two dollars to pay the expense of advertising, as hereinafter provided; and any person desiring to redeem any such real estate after the expiration of one year, and within two years after any such sale, or the removal of any of the disabilities aforesaid, may deposit with the County Treasurer aforesaid, on the certificate of the County Auditor, an amount of money equal to that for which such real estate was sold, and taxes subsequently paid thereon by the purchaser and those claiming under him the legal charges as aforesaid, and fifty per cent. penalty thereon, and two dollars to pay the expense of advertising, as aforesaid; also, paying the Auditor fifty cents for his services in attending to such redemption in either case.

Application for redemption

of land sold for

taxes must be

Auditor; prop

leased.

Ib., 118.

SEC. 23. All applications for the redemption of real estate sold at delinquent tax sale, as aforesaid, shall be made to the Auditor of the County in which such real estate shall have been sold by a made to County party interested in the title to said estate; and, upon such applica- ey, how tion, the Auditor shall give to such party the certificate mentioned in the preceding Section, describing the real estate sought to be redeemed, and specifying the sum necessary for such redemption, and adding thereto the two dollars for expense of publishing the notice of such redemption, upon the presentation of which to the County Treasurer of the County, and payment of the sums mentioned therein into the County Treasury, the Treasurer shall give to the applicant duplicate receipts therefor, describing the property as described in said certificate of the Auditor; and, upon the delivery of one of such receipts to the County Auditor, said Auditor shall immediately cancel the sale, and transfer the property to the party redeeming the same; and such payment and cancellation shall operate as a release of all the rights of the purchaser at such sale, his heirs and assigns.

County Audi

tion of land, to

publish notice weeks.

thereof for two

Ib., 62, 119.

SEC. 29. The County Auditor, immediately upon the redemption of any real estate, as aforesaid, shall publish in some newspaper of tor, on redemp general circulation in his County, for two consecutive weeks, a notice, addressed to the purchaser and his assigns, that the money has been deposited in the County Treasury of his County for the redemption of such real estate, describing the same and the time when sold for taxes; for the publication of which notice said Auditor shall pay the sum of two dollars out of the County Treasury.

Tenant in common may

redeem his indi

vidual share of

real estate sold land sa e

at delinquent

1b., & 120.

or his legal representatives, of delinquent

SEC. 30. Any tenant in common may redeem his individual share in any real estate sold at delinquent land sale in the manner provided for in the preceding Sections, upon payment into the County Treasury of his equal proportion of the sum requisite for the redemption of the whole, and two dollars for the publication of the notice of such redemption. SEC. 31. Upon the demand of the purchaser or his legal repre- The purchaser, sentatives of any real estate redeemed, as aforesaid, and the surrender of the certificate of purchase to the County Auditor, and lands, when sad payments of fifty cents to said Auditor for his services in attending to such redemption, the Auditor shall cancel said certificate of purchase, file the same in his office, and give to such purchaser, or his legal representatives, an order on the County Treasurer for the amount of money deposited in the County Treasury, in manner aforesaid, for the redemption of the real estate described in such certificate of purchase.

SEC. 32. Any person interested may, at any time before the deed

lards are redeemed, on sur endering

of

certificate purchase to Au

ditor, shall

ceive order on Treasurer for money deposited lb., 121.

persons interest

How any is made by the County Auditor, with the consent of the purchaser et may redem of any parcel of real estate sold at delinquent land sale, and the of purh ser delivery and cancellation of the certificate of purchase, redeem such

land consert

fore deed

cute 1.

Ib., § 122.

bc

exe

real estate; and in such case, and, also upon deposit of money in the County Treasury, as aforesaid, for the redemption of any real estate sold at such sale, the County Auditor shall note such redemption or deposit, and by whom and when made, on the record of delinquent land sales, and sign his name officially thereto, for doing which any party redeeming by consent, as aforesaid, shall pay said Auditor fifty cents as his fees.

SEC. 33. After the lapse of two years from the time of any delinquent land sale, if any purchaser of any real estate at such sale, or his legal representative, shall present to the Auditor of the two years from County in which such sale was made a certificate of purchase of the County Auditor whole of any tract or lot of real estate sold at such sale, or in case

After lipse of

sale of land,

to execute deed

purchaser, if no:

of conveyance to of the sale of part of a tract or lot offered at such sale, present to again delinquent said Auditor the certificate of sale, and the survey and plat of the two tracts in one quantity purchased, made by the Surveyor, as required by this

on payment. &;

deed.

Chapter, and the taxes and assessments levied on the real estate described in such certificate, or certificate and plat, shall have been so far paid as that the same is not again delinquent; said Auditor shall (upon payment to him of two dollars as his compensation therefor) make and deliver to such purchaser, his heirs or assigns, as the case may be, a deed of conveyance for the real estate so sold as aforesaid: Provided, That where the whole of two or more several tracts or lots, or parts of tracts or lots, of real estate have been, or shall be, sold to the same party, or the certificates of purchase of different tracts or lots, or parts of tracts or lots, have been, or shall be, legally acquired by one person, and the party thus purchasing or holding certificates, as aforesaid, shall demand one deed for the whole of the real estate so purchased, the County Auditor shall include the whole in one deed, if all the requirements of this Chapter have been complied with, so that the party demanding such deed would be entitled to separate deeds for the said several parcels of real estate; and if the whole of any tract or lot of real estate has been acquired by one party by different purchases, or by assignments of certificates of purchase, the survey and plat aforesaid shall be dispensed with, and the deed made for the whole; and the deed so made by the County Auditor for any real estate sold at delinevidence of title. land sale shall be prima facie evidence of a good title in the quent Ib., 123. grantee, his heirs and assigns, to the real estate therein described. SEC. 34. Each tract or lot of land, or part thereof, or city, village or town lot, or part thereof, which shall be offered for sale by the County Treasurer at any delinquent land sale, as provided for

Prima facie