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All land offered for sale at delin


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forfe ted

to State Auditor.

in this Chapter, and not sold for want of bidders, shall thereby be fora come forfeited to the State of South Carolina, and thenceforth all quent land sale: the right, title and interest of the former owner therein shall be forwant vested in the State of South Carolina, and shall be designated by forfeited to the the County Auditor on the list of delinquent lands as “forfeited," Ib., ? 124. and transferred to the State of South Carolina, and charged with taxes and penalties, as if the same was purchased by a private individual, and returned by the Treasurer as delinquent until sold as forfeited real estate.

Sec. 35. The County Auditor shall enter, in a substantial book, County Audito be provided by him for that purpose, at the expense of the record of real County, and denominated the “Forfeited Land Record," a list of to or purchased all real estate forfeited to or purchased in behalf of the State, ac- State; copy sent cording to the provisions of this Chapter, certify to the correctness

IV., 2 125. thereof, and sign the same officially ; a copy of which list he shall certify and transmit to the Auditor of State, by the County Treasurer, at the time the Treasurer makes his annual settlement with the Auditor of State, next after the forfeiture or purchase of such real estate, and the Auditor of State shall record the same in his office.

Sec. 36. The County Auditor of any County in which any real county Auditor estate shall hereafter be sold at delinquent land sale shall make where a deliye deeds therefor, though the real estate may have been, or shall here- is had, to make after be, set off into another County subsequent to such sale, and such deed shall have the same effect as if such real estate had remained in the County in which it was sold.

Sec. 37. All real estate sold at delinquent land sale, under the at delinquent provisions of this Chapter, shall, immediately upon the certificate by Au iitur in of purchase being given therefor, be transferred by the County chaser. Auditor to the name of the purchaser.

Sec. 38. The sale of any real estate at delinquent land sale shall Sale of real not be held invalid on account of its having been charged on the mousut duplicate in any other name than that of the rightful owner. cuplicate.

10., 2 128. Sec. 39. If any certificate given at any sale of delinquent lands

If certificate shall be lost or destroyed, upon satisfactory proof thereof to the given at delin. proper County Auditor, he shall make to the party entitled thereto Tist, a deed a deed for the real estate so sold, precisely as if such certificate of 5h purchase had not been lost or destroyed.

Ib., 2 129. Sec. 40. The County Auditor shall enter on his records of delinquent land sales a minute of all deeds by him made in pursuance au of any sales of real estate therein recorded, naming the party in wordt whose name the same stood charged on the duplicate at the time of suant to sales, the sale, the date of the sale, and name of the purchaser, a brief Ib., 64, { 130. description of the real estate, the quantity sold, the amount for

quent land sale

deed therefor.

Ib., 2 126.

Real cstate sold

land sale placed

name of pur

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Connty Auditor to keep

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County Trea.

Attorney Gene

form of leare.

1865, XIV, 98,21

Right of pie

which the same was sold, the date of the deed, and the name of the grantee therein; also, a minute of all redemptions of any real estate so sold before any deed made therefor, with the date of redemp

tion, and the name of the party redeeming. e tenants Sec. 41. The purchaser of any interest of any tenant in common,

T: in any real estate, at any sale of delinquent lands, shall, on obtain. chas?..toombolding a deed therefor from the County Auditor, hold the same with tenants in comu- the other owners, as a tenant in common, and be entitled to a partiIb., ě 131. tion of the estate so held in common, as other tenants in common.

Sec. 42. In the case of all lands purchased on behalf of the State, surer to helse under the provisions of Section eighteen (18) of this Chapter, the laads bought by State.

County Treasurer shall, in the name of the State, enter upon and ral to prescribe take possession of the same, and may lease the same in parcels not Terms of lease. exceeding forty acres each, to any person or persons who are citizens

: of the State, and who may desire to cultivate the same; said leases

to be in such form as shall be prescribed by the Attorney General, and subject to all the rights of redemption in such case provided for by law. Said lands may be leased for a sum certain, not less than ten per cent. of the cost thereof, or for such share of the crops as shall be reasonable and just..

Sec. 43. Any person who shall have rented lands under the proemption ac- visions of the foregoing Section, entered upon and fulfilled the conquired by lessee.

ditions of the lease, shall, at the expiration of the time during which said lands were redeemable by the original owner, be deemed to have acquired a right of pre-emption in the same.

Sec. 44. After the time allowed for the redemption of any lands tn be rola to the purchased by the County Treasurer, on behalf of the State on ac

count of taxes, shall have passed, the said Treasurer shall cause the same, or any portion thereof, to be sub-divided and sold, in parcels not exceeding forty acres each, at public sale, after giving sixty days' notice thereof, and issue a certificate therefor. Said lands shall

be sold to the highest bidder, and on terms most advantageous to Terms on which the revenue of the State: Provided, The party or parties who may

have gained a right of pre-emption shall have the right to purchase the same at a sum not less than the cost thereof to the State, onefourth of the purchase money to be paid down, and the balance,

with interest, in three annual installments. be Sec. 45. After the purchase money shall have been fully paid,

together with the interest thereon, the Governor is authorized and required to cause a patent or patents to be issued to any such person

as may be the bona fide purchaser, owner, assignee or transferee of Provision in such lands or tenements, under and by virtue of any certificates of ment of certif. sale, or under and by virtue of any assignment or transfer of such Ib., ê 4.

--- certificate: Provided, That in case of an assigument or transfer of

Ib., $ 2.

Forty acre lots

highest bidder.

lessee may puchase.

Ib., 3.

Patents to be issued.

cise of assign.


Eurer to report,


To account for


order taxes paid ont of proceeds ot real estate sold by order of

a certificate of sale, the person applying for such patent shall give satisfactory proof to the County Treasurer of the preceding transfers and assignments.

Sec. 46. The County Treasurer shall, on or before the first day County Tren. of November in each year, report to the State Treasurer all lands annully, "lands leased under this Chapter, giving the names of the lessees and the terms of each lease, and the names of the original owners of such lauds. Also, a report of all lands sold, and of the certificates of sale issued, and the terms of each sale. All moneys accruing to me the State, under the provisions of this Chapter (Sections 42 to 46 mouers us for inclusive,) shall be paid over and accounted for in the same manner 16., 75. as money received for taxes.

Sec. 47. It shall be the duty of each owner of lands, and of any Nex new structures thereon which shall not have been appraised for when to be listra.

Th., 64, 132; taxation, to list the same for taxation with the County Auditor of 1971, XIV, 627 the County in which they may be situate, on or before the last day of August next after the same shall become subject to taxation.

Sec. 18. When any real estate shall be sold under any writ, order Courts shall or proceedings in any Court, the Court shall, on motion of any person interested in the real estate, or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged same. thereon to be paid out of the proceeds of such sale, as a lien prior

Ib., & 134. to all others.

Sec. 49. All taxes, assessments and penalties legally assessed shall Taxes, assess be considered and held as a debt payable to the State by a party allies held aan be against whom the same shall be charged; and such taxes, assess- 1o be first lien; ments and penalties shall be a first lien against the estate of all deceased persons; against the estate of bankrupts and insolvents; against the assets and estates of all persons making assigoments for 60 the benefit of creditors; against all property held in trust; against Ib. 133. 2 all personal property held on chattel mortgage, or in pledge; against all personal property sold for the purpose of avoiding the payment of taxes; against all personal property held by parties in fraud of creditors; against all stocks of goods, implements, machinery and tools of merchants or manufacturers, as against purchasers of the whole of such stocks upon wbich the taxes have not been paid; and such taxes shall be first paid out of the assets of any estates of deceased persons, or held in trust as assignee or trustee, as aforesaid, or proceeds of any property held on execution or attachment; and the County Treasurer may proceed, by action at law, against the parties holding property otherwise, as above mentioned; or, if he can obtain the possession of the property, he may distrain and sell the same precisely as if the same had not been sold, mortgaged or pledged, as above mentioned.

ments ind per

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Bay, 14.

County Auditor

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In suits against Sec. 50. If any action be prosecuted against the County Auditor or Treasurer fur or County Treasurer, for performing, or attempting to perform, any under Chapter's duty enjoined upon them by Chapters XII and XIII, the result of when plaintuif which action will affect the interests of the County, if decided in to be pai" by favor of the plaintiff in such action, such Auditor or Treasurer the action:" it shall be allowed and paid out of the County Treasury reasonable

counsel fees and other expenses, for defending such action, and the i amount of any damages and costs adjudged against him; which

e fees, expenses, damages and costs, shall be apportioned rateably by It., 65 § 137. the County Auditor among all the parties, except the State, inter

ested in the revenue involved in said action; and if the State be interested in the revenue in said action, the County Auditor shall, immediately upon the commencement of said action, inform the Auditor of State of its commencement, and of the alleged cause thereof, and the Auditor of State shall submit the same to the Attorney General, who shall defend said action for and on behalf of the State; and if only some local levy made by town or other municipal authorities be involved in such suit, such town or other municipal authority shall employ and pay counsel, and all damages and costs recovered in such action; and the County Auditor or Treasurer, or both, if both be sued, may, by cross petition, answer, or motion in Court, cause the town trustees or other local or municipal authorities interested in the revenue involved in the action to be made parties thereto, (if not already parties,) and the Court in which such action may be pending shall cause trustees, or other local or municipal authorities, to be made parties to such action, and render judgment for any damages and costs which may be found in favor of the plaintiff against said town trustees or other municipal or local authorities, and not against said Auditor or

Treasurer. County Audi- SEC. 51. Each County Auditor shall answer, in writing, all inAuditor answer quiries propounded to him by the Auditor of State, touching the touching condi- condition and value of the real estate of his County, and changes of real estate,&e. made in the valuations thereof in the different towns, villages, cities, Ib., § 133. wards and other districts; also, as to the valuations of the different

classes of personal property for taxation, as compared with their market value, and in relation to any and all matters which the Auditor of State may deem of interest to the public, or of value to

him in the discharge of his duties as Auditor of State. Pay of State Board of Equali- Sec. 52. Each member of the State Board of Equalization, exIb , 66, § 10. cepu meni $ 130. cept the State officers on said Board, shall receive three dollars per

day for each day he shall be employed in performing the duties enjoined upon him, and ten cents per mile for traveling to, and the same for returning from, the seat of Government, to be computed

tor to give State

in writing,

tion and value


Boards of Equal

Punishment of



neglect of duty;

and cunviction,

prisoned in the

Ib., % 142; 1871, XIV, 6.3, 21.

by the most usually traveled route, and paid out of the State Treasury, on the warrant of the Auditor of State.

Sec. 53. Each member of the City Boards of Equalization shall Pay of City receive for his services, for each day actually employed in perform- ization. ing the duties enjoined upon him, three dollars per day, to be paid 1b., § 141. out of the County Treasury, on the warrant of the County Auditor.

Sec. 54. Every County Auditor or County Treasurer who shall, in any case, refuse or knowingly neglect to perform any duty en- Coun'y Auditor joined on him, or who shall consent to, or connive at, any evasion Treasure for or violation of any of the provisions of Chapters XII and XIII, upon indicumeni whereby anything required to be done by any of said provisions fined and imshall be hindered or prevented, or whereby any property required Peni'entiary. to be listed for taxation shall be unlawfully exempted, or the valu-, ation thereof be entered on the return for taxation, or on the duplicate, at less than its true value, estimated according to the rules prescribed, or any tax, assessment or penalty, shall not be collected, shall be deemed guilty of an offence, and, upon indictment and conviction thereof, shall be fined in any sum not exceeding two thousand dollars, and imprisoned in the penitentiary for a term not less than one nor more than three years.

SEC. 55. Each County Auditor is hereby authorized to adminis- County Auditer all oaths necessary to be taken by any one in the assessment to administer and return of property for taxation, or necessary in the perform- " Ib. ance of any duty enjoined upon County Auditors by law.

SEC. 56. The Governor is authorized, by and with the advice and consent of the Senate, to appoint the State Auditor, County Audi. County Auditor tors, and County Treasurers, and to require such boods from said Treasurer to be officers as he may deem necessary: Provided, That the bond of the Governor; bend County Treasurer of Charleston County shall not be less than twenty Ib., & 145; 1868, thousand (20,000) dollars, and the bonds of the County Treasurers of each of the other Counties shall not be less than ten thousand (10,000) dollars.

SEC. 57. The State Auditor is authorized to have the city of State Auditor Charleston surveyed and numbered, and to place the numbers in a houses, &c., in conspicuous place in front of the buildings or lots. And it shall offence to rebe a penal offence for the landlord, agent or tenant to remove the same.

1, 18. Sec. 58. The Governor is authorized and empowered, whenever, to him, there appears good and sufficient cause, to remove the State Governor may Auditor, or any County Auditor or County Treasurer, and report i the fact, together with bis reasons therefor, to the General As- &c.

1870, XIV, 329, sembly.

21. Sec. 59. Any officer so removed, who shall attempt to exercise

tors authorized


Ib., 2 143.

State Auditor,

ar pointed


of Treasurers,

XIV, 19, 21.



Charleston ;


1871, XIV, 621,

o remove Audirots

and Tieasurers,

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