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County Auditor

uation of real

where structures

dollars or more

been made or

1b, $90; 1871 1871, XIV, 623,

XIV, 621, T4;


year; and, if absent, that such absence was not for the purpose of avoiding the listing of his property. The Auditor shall receive the return made by the absent person, and charge such party with taxes on the duplicate according to the return so made to him.

SEC. 88. Each County Auditor shall correct the valuation of any parcel or lot of real property on which any structures of one shall correct va hundred dollars or more in value may have been constructed, or on property in cases which any structure of like value may have been destroyed, acof one hundred cording to the return thereof, made in accordance with the provisin value have ions of this Chapter, and assess the tax upon such corrected valuadestroved. tion. Said Auditor shall also correct any errors he may discover in the name of the owner, in the description or quantity of any parcel or lot of real estate, and any clerical errors in his duplicate, or in any return made to his office. He shall also correct any errors in his duplicate when ordered by the Auditor of State; but he shall not reduce any assessment of personal property regularly made and returned to his office, nor make any deduction from the valuation of any tract, lot or parcel of real estate, except such as shall be ordered by the State, County or City Board of Equalization, in conformity with the provisions of this Chapter, or upon the written order of the Auditor of State, which written order shall only be made by the Auditor of State upon a statement of facts submitted to him in writing; and when any personal or real property has been listed, returned or entered for taxation in a wrong locality, the County Auditor shall correct the return or entry, and charge such property with the taxes in the locality required by the provisions of this Chapter: Provided, That any correction made in the duplicate by the County Auditor shall be entered on both the Auditor and Treasurer's duplicate, except that, in case of the reduction of any assessment or tax, the Auditor may furnish the Treasurer with a certificate of such reduction: And provided, further, That each County Auditor shall keep a record of all sales or conveyances of real property made in his County, in which he shall enter, in columns, the names of the purchaser and seller, the quality of land conveyed, the location and price of the same, and therefrom correct the County duplicates annually; and, for the purpose of carrying out this provision, the Clerks of Courts and Registers of Mesne Conveyances of each County are hereby required to have the endorsement of the County Auditor on each and every deed of con veyance for real property that the same is on record in his office, before the same can be placed on record in the offices of said Clerks of Courts or Registers of Mesne Conveyances, and the said County Auditor shall be entitled to collect a fee of twenty-five cents, for his own use, for making such entry and endorsement.


to transmit ab

Cite of his on or

before 20th of

Ib., §91; 1871,

XIV, 21, 5;,

1871, XIV, 623, 1.

SEC. 89. Each County Auditor shall, annually, on or before No- County Auditor vember twentieth, make out and transmit, by mail, to the Auditor stract of dupliof State, a complete abstract of the duplicate of his County, which County shall state the aggregate value of taxable property, and the total November. amount of taxes assessed thereon for that year; and he shall, at the same time, also make out and transmit to the Auditor of State an abstract of the number and value of each of the enumerated articles of personal property, the value of merchants' and manufacturers' stock, and the value of all other personal property as returned by him and fixed by the Board or Boards of Equalization; but such abstracts shall be made out in such form and contain such details as the Auditor of State may prescribe.

County Auditor

othice on or before January 15, annually, to

settlement shall

causes justify to cul


Ib., § 92; 1870,

1971, XIV, 621,

SEC. 90. Each County Auditor shall attend at his office on or before the fifteenth of January, annually, to make settlement with to attend in his the Treasurer of his County, and ascertain the amount of taxes, penalties and assessments collected by such Treasurer, and the make settlement with County amount with which such Treasurer is to stand charged on account Treasurer; what thereof, and on account of each fund for which a levy was made on be; only three the duplicate; and each Auditor shall take, from the duplicate previously put into the hands of said Treasurer for collection, a list of all such taxes, assessments and penalties as such Treasurer has been unable to collect, therein describing the property as described on the duplicate, and shall note thereon, in a marginal column, the several reasons assigned by such Treasurer why such taxes or other charges could not be collected, which list shall be denominated the delinquent list, and which shall be signed and sworn to by the Treasurer before said Auditor; and said Auditor shall record the same in a book, to be provided for that purpose, and transmit an abstract thereof to the Auditor of State, by the County Treasurer, at his next annual settlement with the Auditor of State; and, in making such list, the delinquencies in each district, city, village and town shall be stated separately, and, after deducting the amount of taxes, assessments and penalties so returned delinquent, and the collection fees allowed the Treasurer by law, said Treasurer shall be held liable for the balance of the taxes, assessments and penalties charged on the duplicate: Provided, however, That only the following causes shall be assigned by said Treasurer on said delinquent list for not collecting any tax, penalty or assessment, to wit:

1st. That sufficient personal property of the party charged therewith could not be found out of which to make the same.

21. That property was found, but could not be sold for want of bidders; and,

3d. That such taxes, assessments or penalties were enjoined by a competent Court.

County Auditor

to ascertain the

lected by the

count of each



Ib., 55, § 93.


SEC. 91. In making the settlements required by the preceding true amount col- Section, the County Auditor shall carefully ascertain the true Treasurer on ac amount collected by the Treasurer on account of the several taxes, fund and give a penalties and assessments charged on such duplicate, and the amount remaining in the hands of the Treasurer belonging to each fund, and shall give to such Treasurer an official statement of the several sums charged to him, as having been collected by him, for and on account of the several funds. The County Auditor shall also make out and deliver to said Treasurer duplicate certificates, showing the amount charged on the duplicate for the several purposes for which taxes and assessments shall have been levied; also, of the taxes, &c., remaining unpaid, as stated on the delinquent list.

County Auditors

may appoint assistants.

1871, XIV, 624, 22.


ants-how to be obtained.

SEC. 92. That the various County Auditors are authorized to appoint a sufficient number of assistants to enable them to complete the said assessment within the time fixed by law, and, to defray the expense of making said assessment, the said Auditors shall draw their warrants annually upon the County Treasurers, to be approved by the County Commissioners, for such sums as may be necessary, but not to exceed the following, to wit: The Auditor of Charleston for such assist County, two thousand dollars; the Auditors of Richland, Orangeburg, Edgefield, Beaufort, Barnwell, Colleton and Abbeville Counties, one thousand dollars; the Auditors of Chester, Darlington, Fairfield, Greenville, Marion, Sumter and York Counties, eight hundred dollars; the Auditors of Georgetown, Kershaw, Laurens, Lexington, Newberry, Spartanburg and Union Counties, seven hundred dollars; the Auditors of Chesterfield, Clarendon, Marlboro and Williamsburg Counties, six hundred dollars; the Auditors of Anderson, Horry, Lancaster, Oconee and Pickens Counties, five hundred dollars each.

When offices of

be open to re

SEC. 93. It shall be the duty of the County Auditors to receive Auditors hat the returus and make the assessments provided for in this Chapter, ceive retins within the times prescribed by law, and for this purpose the offices 1871, XIV, 623, of the County Auditors shall be kept open to receive the returns of tax payers during such times as now, or may be hereafter, fixed by law.

§ 1.

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1. All taxes, except as otherwise provided, payable annually on the 15th day of January; receipts given.


2. When County Treasurer to keep his office open for reception of 3. When taxes not paid on or before January 15th, or not paid, with twenty per cent. penalty, on or before February 15th, Treasurer to proceed to collect by distress. 4. When taxes, assessments and penalties against real property are no paid on or before January 15th, a penalty of twenty per cent. shall be added, and if not paid by February 20th, treated as delinquent taxes, and collected as such. When estate may be sold 5. Nonce of taxation to be published by County Treasurer on receipt of tax duplicate rom County Auditor, stating rate of taxes for the several purposes.

6 All personal property liable for taxes; County Treasurer or beputy may distrain, if to be found, and immediately advertise for sale in not less than five nor more than ten days, to pay taxes and assessinents due.

7. When real estate is erroneously returned delinquent, and sold, sale to be void; if taxes are inegally assessed and collected, they shall be paid back on demand. 8. When any person charged with

axes complains, in writing, that he is erroneously taxed, the County Treasurer shall report to County Auditor and he o Sate Auditor; Treasurer not to proceed by distress till directed by State Auditor.

9. State Auditor authorized to remit penalty for non-payment of taxes in cerain cases.

10. Treasurer allowed same fees for distress as sheriffs.

1. County Treasurer to settle with

County Auditor on or before first Tuesday in April, each year, for all axes, assessments and penalties on duplicate for preceding year; Treasurer responsible for taxes.

12. County Treasurer to present to

State Auditor and Comptroller General, each, with one of the certificates received of County Auditor, provided for in Chapter All; to pay forthwith to State Treasu: er all moneys belonging to the state; shall pay all moneys collected by him to State Treasurer on the fifteenth day of each month.

13. if chattel tax unpaid at the time fixed by law, County Treasurer maydistrain property, or proceed by action or proceedings in attachment, same as private individual.

14. How to proceed against non-residents for delinquent chat: el tax; fces and distribution of same.

15. All real property returned delinquent, shall be offered for sale on Second Tuesday in March.

16. County Auditor to compare delinquent list with duplicate in hands of County Treasurer, on 15th of February, and designate all parcels of real estate delinquent, and advertise same for sale.

17. County Auditor to publish list of delinquent lands weekly for two weeks, between tenth day of February and first Monday in March, to which list will be attached notice of sale; form of

18 On first Monday in March, County Treasurer, at his office, shall offer for sale all delinquent lands advertised; sale continued from day to day; who to be purchaser; State to purchase in certain cases; proviso.

19. Land to be re-sold; penalty for failur on the part of the purchaser to make payment.

20. County Auditor to attend delinquent land sale and keep record of sales, and forward copy to State Auditor.

21. Distribution of proceeds of delinquent land sales.

22. If County Auditor, for any cause, omit to publish delinquent list and taxes, assessments and penalties not paid, he shall publish it with delinquent list of succeeding year.

23. Purchasers of land at delinquent Jand sale to receive certificate from County Auditor on payment of proper amount to Treasurer and County Auditor; certificate, contain what; location of lands. 24. No deed or survey to be made till exiration of two years.


Ce. tificates of purchase assignable by endorsement.

26. Land sold at delinquent land sales redeemable at any time within two years.

27. How land sold at delinquent land sale may be redeemed; what must be paist.

28. Application for redemption of land sold for taxes must be made to County Auditor; property, how released.

23. County Auditor, on redemption of land, to publish notice thereof for TWO Weeks.

30. Tenant in common may redeem his mdividual share of real estate sold at delinquent land sale. 31. 1 he purchaser, or his legal representatives, of delinquent lands, when said lands are redeemed, on surrendering certificate of purchase to Auditor, shall receive order on Treasurer for money deposited.

32. How any person interested may redeem and by consent of purchaser before deed is executed. 33. After lapse of two years from sale of land, County Auditor to execute deed of conveyance to purchaser, if not again delinquent

All taxes except as otherwise pro

annually, on or

of January. Re

1868, XIV. 56. 2

621, ¶8.


on payment, &c; two tracts in one
deed; prima facie evidence of title.
24 All land offered for sale at delin-
quent land sale, and not sold for
want of bidders, to be forfeited
To the State.

35. County Auditor to keep a record
of real estate forfeited to or pur-
chased in behalf of the State;
copy sent to State Auditor.
36 County Auditor of any County
where a del nquent land sale is
dee is therefor,
had. to
though land subsequently trans-
ferred to another County.
37. Real estate sold at delinquent land
sale to be placed by Auditor in
the name of purchaser.


33. The sale of real estate at delin-
quent land sale not invalid from
having been incorrectly entered
on duplicate.

39. If certificate given at delinquent
land sale be lost, a deed shall be
given same as if not lost.

40 County Auditor to keep minutes of
all deed- made pursuant to sales,
and minutes of all redemptions.
41. Right of tenants in common pur-
chased, purchaser to hold with
others as tenans in common.
42. County Treasurer to lease lands
bought by State; Attorney Gen-
eral to prescribe form of lease;
terms of lease

43. Right to pre-emption acquired by

44. Forty acre lot to be sold to high-
est bidder: terms on which lessee
may purchase.

45 Patents to be issued; provision in
case of assignment of certificate.
46. County Treasurer to report, annu-
ally, lands leased; to account for
oneys as for taxes.

47. New structu es, when to be listed.
48. Courts shall order taxes paid out
of proceeds of real estate sold by
order of same.

49. Taxes, assessments and penalties
hella debt due the State; to be
first lien: when to be first paid;
County Treasurer may proceed
by action against parties.


duty 50. In suits against County Auditor or XIII, Treasurer for performing under Chapters XII and in the where plaintiff succeeds, costs to be paid by fund involved action if State interested, State Auditor to be informed; local or municipal officers made parties; when.

51. County Auditor to give State Auditor answer in writing, touching condition and value of real estate,


52. Pay of State Board of Equalization. 53. Pay of City Boards of Equaliza



54. Punishment of County Auditor
and County Treasurer for
lect of duty; upon
and conviction, fined and impris-
oned in the Penitentiary.

55. County Auditors authorized to ad-
minister oaths.

56. State Auditor, County Auditor and County Treasurer to be appointed by Governor; bond of Treasurers. 57. State Auditor to number houses, &c., in Charleston; penal offence

to remove.

remove Auditors and Treasurers, &c.

58. Governor may

59. Default of officer removed to turn
over books, &.; how punished.
60 If Senate not in session, Governor
to fill vacancy protem.

61. Treasurer of Charleston County
authorized to appoint three De-
puties; duties; pay; bond

6. Collection of taxes not to be enjoined.

63. In action for recovery of illegal taxes, only amount paid recov


64 Attorney General to defend Coun-
other officer;
ty Treasurer or
when; judgment, how paid
65 Unpaid taxes levied by the late
Provision Government or under
Military Orders to be collected
by County Treasurers.

66. Fees for coll etion of taxes paid,
but no nulla bona writs

67. Attorney General to give State Auditor opinion when requested.

SECTION 1. All taxes, except as herein excepted, shall be payable,

vided, payable annually, on or before the fifteenth of January after their assessbefore 15th day ment, and the several County Treasurers shall collect the same in ceipt given. the manner required by law, and give the receipts therefor to the 95; 1871, XIV, several parties paying the same, in which the real estate paid on shall be briefly described, and the value of the personal property paid on shall be stated, together with the time such taxes may be payable. SEC. 2. The County Treasurer shall keep his office open for the keep office open receipt of taxes from November twentieth to March twentieth. SEC. 3. When the taxes and assessments charged against any paid on or before party or property on the duplicate shall not be paid on or before the pad with 20 per fifteenth of January, after the assessment thereof, or when the reor before 15th mainder of such taxes and assessments shall not be paid on or before I. §7; 10.10 the fifteenth of February next thereafter, together with twenty per

When County Treasurer

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Ib., 95; Ib., 9.

When taxes not

15th Jan., or not

cent. penalty on

Feb, &c.

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