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officer

removed

punished.

Ib., 22.

Senate, Governor

for time.

1865, XIV, 66, 2 146.

Treasurer of

County autho

three Depures;

Default of the functions of the office from which he has been removed, after to turnover official notice of such removal; or fail, when application is made book, &c. ; how

to him by his successor, to turn over all the books, papers and property of all kind whatsoever pertaining to his office, shall be deemed guilty of a misdemeanor, and on conviction thereof shall, for each offence, be fined in a sum not less than five hundred dol

lars, or be imprisoned for not less than six months. In absence of SEC. 60. If the Senate is not in session when a vacancy occurs in to ti'' vacancy any of said offices, then the Governor shall fill such vacancy by s. 66. appointment, and the officers thus appointed shall continue in office

until the expiration of the next term of the General Assembly; and if they shall be confirmed by the Senate, they shall continue in office until the expiration of the regular term, and their successors are appointed and qualified.

Sec. 61. The Treasurer of Charleston County is authorized to Charleston appoint three Deputies, whose duty it shall be to assist in the col. ized to app»int lection of taxes in said County. Said Deputies shall each receive, daties, pay, bond. as compensation for their services, the same commissions as are ,1870, XIV, 366, paid for the collection of taxes to the County Treasurer: Provi

ded, That the total amount paid to each Deputy, in any current year, sball not exceed the sum of five hundred dollars : And provided, further, That the duties of said Deputies shall be confined to the collection of the simple taxes, and shall not include the collection of taxes with penalties attached. Said Deputiss shall give such bond for the faithful performance of their duties as said County

Treasurer shall require. Collection of SEC. 62. The collection of taxes shall not be stayed or pre

De vented by any injunction, writ or order, issued by any Court or 10., 367, & 5. Judge thereof.

Sec. 63. In any action or proceeding against any County Trearecovery of all, surer in this State, for the purpose of recovering any property or amount paid r- money alleged to have been erroneously or illegally assessed and

collected as taxes, assessments or penalties, unless the party briug. ing such action or proceeding shall make it appear that a notice in writing of the claim on which such suit may be brought was given to said Treasurer in pursuance of the eighth (8th) Section of this Chapter, and unless it shall be made to appear that said Treasurer. has proceeded contrary to the provisions of this Chapter, the amount recovered in such suit shall not exceed the value of the property or money aforesaid.

À SEC. 64. It shall be the duty of the Attorney General of the County. The State to defend any suit or proceeding against any County Trea

surer, or other officer, who shall be sued for moneys collected, or

- property levied on or sold on account of any tax, when the State Ib., 58.

taxes not to be enjoined.

In action for

amount paid reC ered, unless.

Ib., 27.

Attorney Gereral to defend

surer or other offices; when; judgment, how

paid.

Unpaid taxes levied by the late

ernment or under military or

Auditor shall have ordered such Collector to proceed in the collection of any such tax, after notice as aforesaid, or suit brought; and any judgment against such Treasurer, or other officer, finally recovered, shall be paid in the manner provided in Section sixty-three (63) of this Chapter.

SEC. 65. That all past due and unpaid taxes, State or County, laid or levied under or by authority of the late Provisional Govern- Provisional Gove ment, or under or by virtue of military orders, shall be paid and der military or collected by the County Treasurer, to whom the late Tax Collectors ed by County shall turn over all moneys, books, tax executions, papers, and other 1809,XIV,300,51 property, now in their possession, in the same manner as is provided in this Chapter.

Sec. 66, Fees for the actual collection of taxes only shall be Fees for col. allowed, and no costs or expenses shall be paid by the County or pard, but no State on any executions issued, or hereafter to be issued, and re- costs. turned nulla bona.

1869,XIV,300,$2. Sec. 67. The Attorney General shall, when requested so to do, give to the Auditor of State a written opinion upon any question Stateras Auktor submitted to him by said Auditor, relative to the true construction !

quested. of Chapters XII and XIII, or any provisions thereof.

1868,XIV ,49,64.

Treasurers.

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Attorney General to give

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CHAPTER XIV.
OF THE ASSESSMENT AND COLLECTION OF TAXES BY MUNICIPAL

BODIES.

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uniform

and

SECTION 1. That all municipal corporations created under or by To lay taxes at a the laws of this State, and vested with power to lay and collect taxes, equal rate. are authorized and required to assess all property, real and personal, within their corporate limits, at its actual value, and lay all taxes thereon at a uniform and equal rate. SEC. 2. That all property, and no other, exempted from taxation empt.

Property exby Section 6 of Chapter XII, shall be exempted from taxation by ib. municipal corporations.

Con.. Art. IX, 22 1, 8; Art. XII, $2; 1870, XIT, 411, 21.

TITLE IV.

CHAPTER XV

OF THE MILITIA.

SEC.

1 SEC. 1. Able-bodied male citizens, be.

"Exempt” opposite names of tween eighteen and torty-five,

persons exempt from miliary subject to military duty, except,

duty. False swearing to be per&c.

jury. 2. Enrollment to be made once in 11. Reserve of first and second class.

two years. What enrollment to 12. Penalty of not less than $50, nor contain; first and second class.

more than $100 for neglect of Compensation of enrolling off

officers under this Chapter, Comcers.

plaint to be made by County 3. All persons enrolled neglecting to

Tomimissioners or commanding attend musters, subject to tine of

officer of regiment to Solicitor o. $1 per day. How collected

Circuit. 4. County Treasurers to pay fines to! 13. The Adjutant Gen-ral to organize State Treasurer on or before 25th

the militia into divisions, brigApril. Names of delinquents to

ades, regiments, squadrons, be given to County Commission

troops, batteries and companies ers and to County Auditor; to! 14. Organized militia to be known as pay or work on rod.

the National Guard. To be DO 5. Bond of county Treasurer to ex

military organizations not autend to moneys collected fo

thorized by the commander-itmilitary purposes.

Chief. Penalty. 6. All tavern keepers, boarding house 15. Assistant Adjutant General, if nekeepers, &c., to give information,

cessa y, to bi apponited. when required, of persons liable 16. In case of invasion, insurrection to be enrolled.

or rebellion, Quartermast *r G-n7. Penalty for refusing to give in

eral, ('ommissary General and formation or giving false inform

Sugeon General to be appointed. atio). How recovered

17. Storage of arms, &c. 8. County Commissioners to publish 18. fliceis of militia to be appointed notice that enrollment has been

by Governor Paid only when in completed. Notice to exem; ts to

actual service. file written statement, and when. 19. Comissioned officers of militia; 9. Tersons claiming exemption from

how remove i or suspended. military service to file statement 20. Militia mustered and drilled ; with Clerk of the Circuit Court.

when. 10. Enrolling officer to enter word

Written: Notinent

male

citizens,

45,

subject to

except, &c.

1569, XIV, 215, S1.

McC, 47.

Able-bodied SECTION 1. That all able-bodied male citizens, between the ages between 18 and of eighteen and forty-five years, residing in this state, and not ex: military duty, empted by the laws of the United States, shall be subject to military Con., Art. 13.81; duty, excepting

115, 1st. All persons in the army or navy or volunteer forces of the 3 McC., 329 ; 2 United States.

2d. Regularly ordained or licensed ministers and preachers of the Gospel.

3d. The Lieutenant-Governor, members and officers of the General Assembly, the Secretary of State, Attorney General, Comptroller General, State Auditor, Commissioner of Bureau of Agricultural Statistics, Superintendent of Education, State Treasurer, and clerks and employees in their offices, judicial officers of the State, including Justices of the Peace, Trial Justices, Sheriffs, Coroners, Constables, civil officers of the United States, ferrymen employed at any ferry on a post road, and millers.

be made once in

4th. All persons entertaining conscientious scruples against bearing arms, practicing physicians, professors, teachers and students in colleges, academies and common schools.

5th. Persons regularly and honorably discharged from the army and navy of the United States, in consequence of the performance of military or naval duty, in pursuance of any law of this State, and all persons who now are, or may hereafter be, active members of regularly incorporated fire companies in this State.

6th. Commissioned officers who shall have served as such in the loyal militia of this State, or in any one of the United States, for the space of seven years; but no such officer shall be exempt, unless, by his resignation after such term of service, duly accepted, or in some other lawful manner, Ire shall have been honorably discharged. · ith. Idiots, lunatics, paupers, and persons convicted of infamous crimes, shall not be subject to military duty.

SEC. 2. That, under the directions of the Commander-in-Chief, all Enrollment to persons liable to military duty within this State who are not already two years.

1869, XIV, 216, members of the National Guard, as hereinafter provided, shall, from 2 2. time to time, as the Commander-in-Chief shall deem necessary, but as often as once in every two years, be enrolled. Such enrollment shall distinctly specify the names and residences of the persons enrolled, and shall also divide the same into two classes—the persons ment to contain: between the ages of eighteen and thirty years to constitute the first 1st and 20 class. class, and the persons between the ages of thirty and forty-five years to constitute the second class. Three copies of such enrollment shall be made by the officer making the same, one of which, after being corrected, shall be retained by him, another shall be filed in the office of the Clerk of the Circuit Court in the County, and the co third shall be filed in the Adjutant General's office. The persons of enrolling offimaking said enrollment shall be compensated at the rate of one dollar and fifty cents per day for every day necessarily spent in making and copying the same; the number of days not to exceed ten; and the amount of such compensation shall be paid by the Treasurer of the State, upon production of the certificates of the Clerk of the Circuit Court in the County, and of the Adjutant General, that such rolls have been duly filed, on or before the first day of February in each year in which such enrollment shall be made: Provided, That the Commander-in-Chief may, if he deem it necessary, extend the term of completing the first enrollment under this Chapter, not to exceed twenty days, and authorize payment for the same, as herein before specified.

Sec. 3. That all persons duly enrolled who shall neglect to attend the musters and drills provided for, except in cases of sickness, ing to attend

What er roll

Compensation

cer.

All persons enrolled neglec!. to fine of $l per day. Ilow collect d.

Minors,

musters,, subject shall be subject to a fine of one dollar for each day so neglecting, daya. Ilow col- which, if not paid to the County Treasurer on or before the fifteenth 10., 217, 83. day of March next ensuing, shall be collected by the collector or re

ceiver of taxes of the city or County in which the person so neglecting is enrolled, and the Board of County Commissioners, at their annual meetings, are authorized and directed to annex a list of the several delinquents, with the fines set opposite their respective names, to the assessment rolls of the County; and the warrants for the collection of the same shall direct the County Treasurer to collect the amount from every person appearing, by the said assessment roll, liable to pay the same, in the same manner as other taxes are collected. And when the name of any person, between the ages of eighteen and twenty-one years, shall appear on the said roll liable to pay the said fine, the said warrant shall direct the collector to collect the same of the father, guardian or employer with whom such person shall reside or be employed, or out of any property such minor may own or possess in said County; and such collector shall proceed and execute such warrant, and no property now exempt from other executions shall be exempt from the pay. ment of such fine.

SEC. 4. The County Treasurer of each County shall, on or before urer to pay fines the twenty-fifth day of April in each year, pay the Treasurer of the ter on or before State the actual sum received from delinquents who have failed to April. Names attend such musters and drills; and it shall be the duty of the offibe given to cers commanding the several regiments to furnish the County ComTo pay or work missioners the names of those who have failed to attend such mus

-- ters and drills. The County Commissioners shall give the names Ib., 24.

of the persons so failing to the County Auditor, and, unless they are excused, shall place an extra assessment of one dollar per day on their general tax, if a property holder ; and in case said delinquents, or any of them, are not property holders, then he or they shall be compelled to work the public roads at a rate not exceeding one dollar per day.

Sec. 5. The bond required to be executed by the County TreaS surer shall also apply and extend to any moneys required to be – collected for military purposes.

SEC. 6. That all tavern keepers, persons keeping boarders in their ers, boarding families, keepers of boarding houses, and any master or mistress of &c., to give in any dwelling house, shall, upon the application of any officer aurequired, of per- thorized to make such enrollment, give information of the names of

all persons residing or lodying in such house liable to be enrolled, Ib., $ 6.

and all other proper information concerning such persons as such officers may require.

to State Treasuir-ron or before the 25th day of

of delinquents to

County Auditor.

on rad.

Bond of County Treasurer to extend to moneys collected for mi. ita'y purposes.

Ib., $ 5.

All tavern keep

formation, when

bons liable to te enrolen.

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