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CHAPTER XII. Of the Assessment of Taxes.
XIII. Of the Collection of Taxes.

XIV. Of the Assessment and Collection of Taxes by Mu-
nicipal Bodies.

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Persons and Property Subject to

1. All real and personal property in the State subject to taxation.

2. Every person seized of real estate must pay taxes on same.

3 Executors,1 Administrators, &c., personally liable for taxes; how collected.

4. Definition of "Real Property." "Personal Property," "Moneys," and Credits."

5. Males between twenty-one and fifty years, taxable polls; exception.

Property Exempt from Taxation.

6. Property exempt from taxation. 7. Who shall list personal property for taxation, and what.

8 Trustees to list trust property separate from their own.

9. All personal property taxed where situated.

10. Return of property to be made between July 1st and August 20; what shall be returned.

11 Who deemed to be a merchant; how returns made up.

12. Who to be deemed manufacturer; how to make returns; machinery and manufactured articles on hand more than a year to be returned; proviso.

13. Road bed, right of wav, &c. &c., of turnpike, plank road, bridge, felegraph, &c., company, deemed Fersonal property; returned with other personal property before 20th August

14. President and Secretary of Railroad Companies to make returns between 1st July and 20th of August to State Auditor; contain what.


15. resident and Secretary of Railroad Companies to make returns to County Auditors same as to State Auditor.

16. How the value of railroads determined; what stated in returns. 17. Return made in the form prescribed by Auditor.

18. Receiver to make returns. 19. Power of State Auditor to put questions and make examinations by himself or others; penalty for neglect or refusal to sub mit to examination.

20. State Board to equalize property of railroad companies; records to be kept by the Auditor of State. 21. State Auditor to certify to County Auditors determinations of State Board of Equalization. 22. If railroad companies tail to make returns, State Board of Equaliza tion to make return for them from best information; penalty; State Auditor shall certify to County Auditor; County Commissioners

Erpress and Telegraph Compa


23. Express and telegraph companies defined; returns to State and County Auditors.

24. Penalty for failure to make returns; mode of assessm nt wh n failure to make returns, and penalty.

25. How to make returns when principal office is out of State; p nalty for failure to answer questions of Auditor.

Insurance Companies.

26. Foreign insurance agents shall make returns; agents personally responsible for taxes.


27. State insurance companies to make returns where principal office is.

Companies and Corporations.

28. Corporations and companies own. ing property in and out of State 10 return only property in State for taxation.

29 Having no property in State, not to return same for taxation.


perty, to be made between 2d Monday of July, and 21 Monday of August, annually; returns to be made.

53. County Auditors shall make alphabetical lists of the names of all

persons to whom fors are de livered; statement of new struc


54. County Auditors shall make lists of property owners, and enter value of property taxable, &c.

30. Companies and corporations not specially provided for to make 55 County Auditors, annually, when returns like individuals.

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32. Bank stock to be list-d at true valu in money, and taxed where located.

33. Real estate of banks taxed where ; located.

34. Banks shall keep a list of stockholders, to be open to inspection of revenue officers.

35 President and cashier of banks to return to County Auditor names and residences of stockholders. 36 County Auditor to deduct from 10tal value of stock, value of the real estate of bank, and tax remainder

37. Taxes assessed on bank stock to remain a lien till paid; after notice not transferable till taxes paid. 38. Banks may pay taxes on shares 39. If stock not returned to County

Auditor he shall examine books and persons; penalty for failure to make return to Auditor.

40. Banks and bankers to make statement to County Auditor. 41. Average to be obtained by adding amounts and dividing by number of months.

taking list of personal property, shail take lists of real property not before listed; additions and deductions to be made to lists

56. County Auditor to state, in column of remarks, the amount he behieves shall be added to list of tax payers; duty after return made is to property not returned. Form of oath for County Auditors to take and attach to personal property


58. Person, company or corporation commencing business after 1st day of July, the capital of which shall not have been previously listed, to make return in thirty days.

59. County Auditors to ascertain all persons commencing business after 1st of July, annually. 60. Penalty for failing to report com. mencement of business to County Auditor.

61. County Auditor to make out correct descriptions of each tract or lot of real property in his County; owners required to furnish same. 62. County Auditor authorized to enter and examine buildings, &c., to ascertain value.

63. County uditor to make return in tabular form; contain names of persons and corporations owning property; value of property. County Auditor to enter in list a description of real estate not taxed.

42. What shall constitute a bank, bank- 64. er or bankers

43. County Auditor to have same power | in reference to bankers as to individuals, &c.; penalty for false return

Pawnbrokers and Miscellaneous Provisions.

41 Pawnbrokers to make returns to the Assessor.

45 Persons claiming to be non-prop erty holders required to make oath; penalty.

46. Proceeds of mines to be taxed. 47 Stare Auditor to prescribe forms of returns and oath.

48. County Auditor to ascertain the value of property of persons who do not make a statement.

49. Persons failing to list property, the value thereof shall be added to list of next year with fifty per cent. penalty.

50. All real and personal property to be valued at its true value in money; to be determined by selling price.

51. Money bank bills, and other bills, Lawfully circulating as money, valued at par; how valuations to be made.

52 Assessments of personal property, and new valuations of real pro

Boards of Equalization.

65. A County Board of Equalization; Special Board forcity of Charles. ton; equalization of values; rais ing and reducing of values; ag gregate value not reduced; ecord of proceedings.

66. County Auditor to make return to State Auditor before. 0th of September of abstract of real pioperty; contain what.

67. State Board of Equalization to consist of one member from each Congressional District; elected in 1870, and every fifth year thereafter; Governor to fill vacancies; duties and powers.

68. County Board of Equalization to be composed of County Commission. ers, County Auditor and ounty Treasurer; powers and duties; proviso,

69. Special Board of Equalization for city of Charleston; powers and


70. County Auditors to lay valuation before Board of Equalization; shall keep a journal of proceed ings; power of City Board and County Board of Equalization.


71. County Auditor to adjust value of
real estate according to order of
Board of Equalization.
72. State Auditor to transmit statement

to the County Auditors, who
shall add to, or deduct from, the
per centum on valuation as or-
dered. State Auditor to give no-
tice to County Auditors of rate of
73. State Auditor to prepare and trans.
mit forms to County Auditors
These instructions to be obeyed.
74 County Auditors shall make sched.
ule of taxable property, and deliv
er the same to County Treasurer.
75. County Auditor to determine the
sums to be levied upon each lot
of real property.

76. Fractional assessinents; what extent, and how made.

77. County Auditor to enter taxes on du licat retained in h's own ffice; how entered on County Treasurer's duplicate.

8. County Auditor to make record of delinquents.

19 County Auditors may correct omissions

80. County Auditor to examine persons or corporations suspected of mak ing false returns.

81. If a party or witness refuse to appear and be sworn, or answer, to be deemed guilty of contempt;. punishment.

82. If, upon examination, County Auditor finds false returns made, he shall make true returns, and add fifty per cent. as penalty.

1 SEC.

83. Who shall pay expense of exami.
nation before Auditor.

84. Fees to be allowed for service of
summons by Sherift or Consta-

85. County Auditors to add value of
property not returned by owner,
and penalty of fifty per cent.
86. Persons failing to make required
returns; penalty,

87. County Auditor shall receive re-
turns from persons who have
been sick or absent.

88. County Auditor shall correct val-
uation of real property where
structures of one hundred dol
lars or more in value have been
made or destroyed; proviso.
89. County Auditor to transmit ab-
stract of duplicate of his County
on or before the 20th of Novem-

90 County Auditor to attend in his
office on or before the 15th of
January, annually, to make set-
tlement with County Treasurer;
what settlement shall be; only
three canses justify failure to

collect taxes.

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Persons and Property Subject to Taxation.

SECTION 1. That all real and personal property in this State,

All real and

ty in the State


and personal property of residents of this State, which may be personal properkept or used temporarily out of the State, with the intention of subject to taxibringing the same into the State, or which has been sent out of the Constitution. State for sale and not yet sold; all moneys, credits, investments in Art. 9, 21; 1868, bonds, stocks, joint stock companies, or otherwise, of parties resident in this State, shall be subject to taxation.

SEC. 2. Every person shall be liable to pay taxes and assessments on the real estate of which he or she may stand seized for life, by courtesy, in dower, as husband in right of his wife, or may have the care of, as guardian, executor or trustee.

SEC. 3. All executors, administrators, guardians, trustees, receiv ers, officers, husbands, fathers, mothers, agents or factors, shall be personally liable for the taxes on all personal property which they are required, respectively, to list for taxation by the provisions of this Chapter, and which was in their possession at the time when the return thereof for taxation shall have been made by themselves or the County Auditors, and may retain in their hands a sufficient amount of the property, or proceeds thereof, to pay such taxes for the entire year; and the County Treasurer nray collect such taxes

XIV, 27.


Every person


of real

est te must pay

taxes on same.

Ib., 64, § 133.


administrators, hwcollected. T, § 6. 1.

& .. personally hall for taxes

1871, XIV, 623,

Definition of

"personal prop erty," "money"

and "credits."

§ 2.

by any and all the means provided by this or the following Chapter, either of the principal or beneficiary, or of the person so acting as executor, administrator, guardian, trustee, husband, father, mother, agent or factor, receiver or officer.

SEC. 4. The phrase "real property," as used in this and the fol"real property," lowing Chapter, shall be held to mean and include not only land, city, town and village lots, but all things therein contained, and 188, XIV, 27, all structures, and other things so annexed or attached thereto as to pass to the vendee by the conveyance of the land or lot. The phrase "personal property," as used in this and the following Chapter, shall be held to mean and include all things, other than real estate, which have any pecuniary value, and moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise. The term "moneys" or "money," as used in this and the following Chapter, shall be held to mean and include gold, silver, and other coin, bank bills, and other bills or notes, authorized to be circulated as money, whether in possession or on deposit subject to the draft of the depositor or person having the beneficial interest therein on demand. The term "credits," as used in this and the following Chapter, shall be held to mean the remainder due, or to become due, to a party after deducting from the amount of all legal debts, claims and demands in his favor, the amount of all legal debts and demands against him, whether such demands be payable in money, labor or other valuable things. But, in ascertaining such remainder, no deduction shall be made of any obligation to any mutual insurance company, given for insurance, nor of any subscription to the capital stock of any joint stock company, nor of any taxes assessed against the party, nor of any subscription to any religious, scientific, literary or charitable purpose, nor of any acknowledgment of a liability not founded on a legal and valuable consideration, nor any more of any joint liability with others than the party honestly believes he will be compelled to pay, nor any contingent liability, nor of any acknowledgment of debt or liability made for the purpose of diminishing the amount of credit to be returnd for taxation. The phrase

"Investments in bonis."

investments in bonds," as used in this and the following Chapter, shall be held to mean all investments of money or means in bonds of whatsoever kind, whether issued by the Government of the United States, or of this or any other State or Territory of the United States, or any foreign Government, or any County, city, town, or other municipality, or by any corporation or company of this or any "Investments other State or country. The phrase "investments in stocks," as used in this and the following Chapter, shall be held to mean and include all investments of money or means in the evidences of indebtedness,

in stocks."

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other than bonds or bills designed to circulate as money, issued by
any government or municipality, and shares of the capital of any
corporation, company or association, and every interest in any such
shares, or portion thereof; also, all interests or shares in ships, boats,
or other vessels, used, or designed to be used, exclusively or par-
tially, in navigating the waters within or bordering on this State,
whether such ship, boat or vessel be within the jurisdiction of this
State or not, and whether such vessel be registered or licensed at
any Collector's office in this State or not. The word "oath," as
used in this and the following Chapter, shall be held to mean and
include an affirmation duly made. The words "person" and
"party," and other word or words importing the singular number, "par: y,”
as used in this and the following Chapter, shall be held to include
firms, companies, associations and corporations; and all words in
the plural number shall apply to single individuals, in all cases in
which the spirit and intent of this and the following Chapter re-
quires it. All words in this and the following Chapter, importing
the masculine gender, shall apply to females also; and all words in
this and the following Chapter, importing the present tense, shall
apply to the future also.

SEC. 5. There shall be assessed on all taxable polls in this State, an annual tax of one dollar on each poll, the proceeds of which tax shall be applied solely to educational purposes. Every male between the ages of twenty-one and fifty years, except those incapable of earning a support from being maimed, or from any other cause, shall be deemed taxable polls.

Property Exempt from Taxation.

SEC. 6. The following property shall be exempt from taxation,

to wit:

1st. All public schools, and the grounds actually occupied by them, not exceeding, in any case, three acres.

2d. All houses used exclusively for public worship, the books and furniture therein, and the ground actually occupied by them, not exceeding, in any case, two acres.

"Person" and

Males between 21 and 50 years taxable polls


Ib., 40, 43:

Con., Art. 9, ¿ 2.

Property exempt from texation.

Con-titution, Art. 9, 25; 1868, XIV, 28, § 3.

Of public schools


Institutions of

3d. All incorporated public colleges, academies, and institutions
of learning, with the funds provided for their support, and the learning.
grounds and buildings actually occupied by them, and not used
with a view to pecuniary profit; but this provision shall not extend
to leasehold estates held by others under the authority of any col-
lege or other institution of learning.

Endowment or

4th. All real and personal property, the rents, issues, incomes and profits of which have been or shall be given to any city, town, suppo te public village, school district or sub-district in this State, exclusively for


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