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officer removed

to turn

book-, &c.; how


Ib., & 2.

Default of the functions of the office from which he has been removed, after over official notice of such removal; or fail, when application is made 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 dollars, or be imprisoned for not less than six months.

In absence of Senate, Governor

for time.

8 146.

SEC. 60. If the Senate is not in session when a vacancy occurs in to fil Vacancy any of said offices, then the Governor shall fill such vacancy by 1868, XIV, 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.

Treasurer of Charleston County autho

SEC. 61. The Treasurer of Charleston County is authorized to appoint three Deputies, whose duty it shall be to assist in the col 12-d to appoint lection of taxes in said County. Said Deputies shall each receive, dut es,pay, bond. as compensation for their services, the same commissions as are 1970, XIV, 366, paid for the collection of taxes to the County Treasurer: Provi

three Deputes;

Collection of taxes not to be


Ib., 367, 5.

In ection for recovery of illgai taxes, on y

covered, unless. Ib., & 7.

ded, That the total amount paid to each Deputy, in any current year, shall 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 Deputies shall give such bond for the faithful performance of their duties as said County Treasurer shall require.

SEC. 62. The collection of taxes shall not be stayed or prevented by any injunction, writ or order, issued by any Court or Judge thereof.

SEC. 63. In any action or proceeding against any County Treasurer in this State, for the purpose of recovering any property or amount paid money alleged to have been erroneously or illegally assessed and collected as taxes, assessments or penalties, unless the party bringing 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.

Attorney Gereral to defend


SEC. 64. It shall be the duty of the Attorney General of the County or other State to defend any suit or proceeding against any County Trea judgment, how 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

officer: when;


Ib., §.

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.

Unpaid taxes levied by the late

Provisional Gov

ernment or un

der military or

ders to be collect

SEC. 65. That all past due and unpaid taxes, State or County, laid or levied under or by authority of the late Provisional Government, or under or by virtue of military orders, shall be paid and 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 property, now in their possession, in the same manner as is provided in this Chapter.


1869, XIV,300,§1

Fees for collection of taxes


nulla bona

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

1869, XIV.300,$2.

Attorney General to give



SEC. 67. The Attorney General shall, when requested so to do, give to the Auditor of State a written opinion upon any question submitted to him by said Auditor, relative to the true construction opinion when reof Chapters XII and XIII, or any provisions thereof.


1868, XIV,49,24.






1. To lay taxes at a uniform and 2. Property exempt. equal rate.

SECTION 1. That all municipal corporations created under or by the laws of this State, and vested with power to lay and collect taxes, 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.

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SEC. 2. That all property, and no other, exempted from taxation empt. by Section 6 of Chapter XII, shall be exempted from taxation by municipal corporations.

Property ex



45, subject to



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3. All persons enrolled neglecting to
attend musters, subject to fine of
$1 per day. How collected.

4. County Treasurers to pay fines to
State Treasurer on or before 25th
April Names of delinquents to
be given to County Commission-
ers and to County Auditor; to
pay or work on road.

5. Bond of County Treasurer to ex-
tend to moneys collected for
military purposes.

6. All tavern keepers, boarding house
keepers, &c., to give information,
when required, of persons liable
to be enrolled.

7. Penalty for refusing to give in-
formation or giving false inform-
ation. How recovered.

8. County Commissioners to publish
notice that enrollment has been
completed. Notice to exem; ts to
file written statement, and when.
9. Fersons claiming exemption from
military service to file statement
with Clerk of the Circuit Court.
10. Enrolling officer to enter word

| SEC.

"Exempt" opposite names of persons exemp from mili ary duty. False swearing to be perjury.

11. Reserve of first and second class. 12. Penalty of not less than $50, nor more than $100 for neglect of officers under this Chapter. Complaint to be made by County ommissioners or commanding officer of regiment to Solicitor o. Circuit.

13. The Adjutant General to organize
the militia into divisions, brig-
ades, regiments, squadrons,
troops, batteries and companies
14. Organized militia to be known as
the National Guard. To be no
military organizations not au-
thorized by the commander-in-
Chief. Penalty.

15. Assistant Adjutant General, if ne-
cessa y, to be appointed.
16. In case of invasion, insurrection
or rebellion, Quartermastër Gen-
eral, Commissary General and
Surgeon General to be appointed.
17. Storage of arms, &c.
18. Officers of militia to be appointed
by Governor. Paid only when in

actual service.

19. Commissioned officers of militia;
how remove or suspended.
20. Miltia mustered and drilled;


Able-bodied SECTION 1. That all able-bodied male citizens, between the between 18 and of eighteen and forty-five years, residing in this State, and not exmilitary duty, empted by the laws of the United States, shall be subject to military Con., Art 13.31; duty, excepting

except, &c.

1569, XIV, 215,

§ 1.

1st. All persons in the army or navy or volunteer forces of the

3 McC., 329; 2 United States. McC, 47.

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.

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, he shall have been honorably discharged.

7th. Idiots, lunatics, paupers, and persons convicted of infamous crimes, shall not be subject to military duty.

Enrollment to be made once in

two years.

1869, XIV, 216,

What erroll

SEC. 2. That, under the directions of the Commander-in-Chief, all persons liable to military duty within this State who are not already members of the National Guard, as hereinafter provided, shall, from a 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 2d 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 third shall be filed in the Adjutant General's office. The persons making 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 Februin 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.


Compensation of enrolling oth


All persons enrolled neglectto attend

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 une of $1 per

leet d.

Io., 217, 3.

musters, subject shall be subject to a fine of one dollar for each day so neglecting, day. How col- which, if not paid to the County Treasurer on or before the fifteenth day of March next ensuing, shall be collected by the collector or receiver of taxes of the city or County in which the person so neg lecting 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 payment of such fine.


County Treas

to Stite Treasu

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 Iron 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 offiof delinquents to be given to cers commanding the several regiments to furnish the County ComCounty Auditor. To pay or work missioners the names of those who have failed to attend such mus

the 25th day of

on real.

Ib., 4.

Bond of County

Treasurer to ex

tend to moneys

ters and drills. The County Commissioners shall give the names 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 Treacollected for mi surer shall also apply and extend to any moneys required to be collected for military purposes.

itary purposes.

Ib., $ 5.

All tavern keep


bouse keepers,

formation, when

SEC. 6. That all tavern keepers, persons keeping boarders in their boarding families, keepers of boarding houses, and any master or mistress of &, 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 lodging in such house liable to be enrolled, and all other proper information concerning such persons as such officers may require.

sons liable to te


Ib., § 6.

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