All land offered

for sale at delin

and

not sold want of

bidder, to be

State.

in this Chapter, and not sold for want of bidders, shall thereby become 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 for vested in the State of South Carolina, and shall be designated by fented to the the County Auditor on the list of delinquent lands as "forfeited," 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, to be provided by him for that purpose, at the expense of the County, and denominated the "Forfeited Land Record," a list of all real estate forfeited to or purchased in behalf of the State, according to the provisions of this Chapter, certify to the correctness 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.

Ib., 2 124.

County Auditor to keep a

record of

real estate forfe ted

to or purchased State; copy sent

in behalf of the

to State Auditor. Iv., 125.

of any County,

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 delin deeds therefor, though the real estate may have been, or shall here- had, to make after be, set off into another County subsequent to such sale, and deerefor.

such deed shall have the same effect as if such real estate had remained in the County in which it was sold.

quent land sale

Ib., 126.

Real estate sold

land sale placed in

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

name of pur

Ib., 2 127.

Sale of real state valid

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

inco rectly entered on duplic. te.

10., 128.

If certificate quent land sale

SEC. 39. If any certificate given at any sale of delinquent lands shall be lost or destroyed, upon satisfactory proof thereof to the given at delinproper County Auditor, he shall make to the party entitled thereto best, a deed a deed for the real estate so sold, precisely as if such certificate of purchase had not been lost or destroyed.

shell be given
sime as if
lost.

Ib., ¿ 129.

not

County

ute of all

deeds made pur

SEC. 40. The County Auditor shall enter on his records of delinquent land sales a minute of all deeds by him made in pursuance Auditor to kep of any sales of real estate therein recorded, naming the party in 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, 2130. description of the real estate, the quantity sold, the amount for

&c.

Right of tenants

chased,

pur.

with others as

mon.

Ib., 131.

County Trea.

surer to

laads bought by State.

Attorney Gene

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 redemption, and the name of the party redeeming.

SEC. 41. The purchaser of any interest of any tenant in common, in common pur. in any real estate, at any sale of delinquent lands, shall, on obtainchas r to hold ing a deed therefor from the County Auditor, hold the same with tenants in com- the other owners, as a tenant in common, and be entitled to a partition 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, lease under the provisions of Section eighteen (18) of this Chapter, the County Treasurer shall, in the name of the State, enter upon and ral to pre-cribe 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.

form of lease.

1865, XIV, 98,2 1.

Right of pe

quired by lessee. Ib., § 2.

SEC. 43. Any person who shall have rented lands under the proemption ae visions of the foregoing Section, entered upon and fulfilled the conditions 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.

Forty acre lots

highest bidder.

SEC. 44. After the time allowed for the redemption of any lands to be sold to the purchased by the County Treasurer, on behalf of the State on account 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.

lessee may pui

chase.
Ib., 3.

Patents to be issued.

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 certifi- sale, or under and by virtue of any assignment or transfer of such certificate: Provided, That in case of an assignment or transfer of

cise of assign

cate.

Ib., 4.

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 of November in each year, report to the State Treasurer all 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 lands. Also, a report of all lands sold, and of the certificates of sale issued, and the terms of each sale. All moneys accruing to the State, under the provisions of this Chapter (Sections 42 to 46 inclusive,) shall be paid over and accounted for in the same manner as money received for taxes.

Ib., 64. 132;

SEC. 47. It shall be the duty of each owner of lands, and of any New structures, new structures thereon which shall not have been appraised for when to be listed. taxation, to list the same for taxation with the County Auditor of 1871, XIV, 621, 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.

Courts shall order taxes paid

SEC. 48. When any real estate shall be sold under any writ, order or proceedings in any Court, the Court shall, on motion of any per- out of proceeds son interested in the real estate, or in the purchase or proceeds of the sale thereof, order all taxes, assessments and penalties charged thereon to be paid out of the proceeds of such sale, as a lien prior

to all others.

real estate sold by order of

sume.

Ib., 134.

Taxes, assess ments and per

due the State;

paid; County Areasurer may

parties.

Ib. 135. 2

Bay, 244.

SEC. 49. All taxes, assessments and penalties legally assessed shall be considered and held as a debt payable to the State by a party alties held a debt against whom the same shall be charged; and such taxes, assess- to be first lien; ments and penalties shall be a first lien against the estate of all when to be first deceased persons; against the estate of bankrupts and insolvents; proceed by ac against the assets and estates of all persons making assignments for on 6gt1ist the benefit of creditors; against all property held in trust; against 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 which 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.

In suits against

County Auditor

SEC. 50. If any action be prosecuted against the County Auditor or Treasurer for or County Treasurer, for performing, or attempting to perform, any under Chapteis duty enjoined upon them by Chapters XII and XIII, the result of

performing duty

XII and XIII.

when planut which action will affect the interests of the County, if decided in

succeeds, Costs

to
fund involved in

be paid 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 State Aud tor to counsel fees and other expenses, for defending such action, and the

State interested,

be informed;

local or munici- amount of any damages and costs adjudged against him; which pal officers me fees, expenses, damages and costs, shall be apportioned rateably by Ib., 65 § 137. the County Auditor among all the parties, except the State, inter

parties; when.

County Audi

tor to give State

in writing,

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.

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,&c. made in the valuations thereof in the different towns, villages, cities,

tion and value

Ib., § 139.

Pay of State Board of Equali

zation.

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.

SEC. 52. Each member of the State Board of Equalization, ex1b, 66, § 10. 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

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

Pay of City Boards of Equal

ization.

SEC. 53. Each member of the City Boards of Equalization shall receive for his services, for each day actually employed in performing 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 Audi

tor.

Punishment of

and

County

neglect of duty;

and conviction, and imprisoned in the

XIV, 623, 1.

SEC. 54. Every County Auditor or County Treasurer who shall, in any case, refuse or knowingly neglect to perform any duty en- County 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 indictment whereby anything required to be done by any of said provisions fined shall be hindered or prevented, or whereby any property required Penitentiary. to be listed for taxation shall be unlawfully exempted, or the valu- 142; 1871, 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.

County Audiauthor:zed administer

tors

onths.

SEC. 55. Each County Auditor is hereby authorized to administer all oaths necessary to be taken by any one in the assessment to and return of property for taxation, or necessary in the perform-b., 143. ance of any duty enjoined upon County Auditors by law.

and

a pointed

County

of Treasurers.

by

SEC. 56. The Governor is authorized, by and with the advice and State Auditor, consent of the Senate, to appoint the State Auditor, County Audi- County Auditor tors, and County Treasurers, and to require such bonds 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 b., 145, 1868, thousand (20,000) dollars, and the bouds of the County Treasurers of each of the other Counties shall not be less than ten thousand (10,000) dollars.

a

SEC. 57. The State Auditor is authorized to have the city of Charleston surveyed and numbered, and to place the numbers in conspicuous place in front of the buildings or lots. be a penal offence for the landlord, agent or tenant to remove the

same.

And it shall

SEC. 58. The Governor is authorized and empowered, whenever, to him, there appears good and sufficient cause, to remove the State Auditor, or any County Auditor or County Treasurer, and report and T.easurers, the fact, together with his reasons therefor, to the General As- &. sembly.

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

1870, XIV, 329,

21.