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A. D. 1892.
of the State a warrant or execution in duplicate against the said land upon which said taxes, penalties, costs and charges are due, signed by him in his official capacity, directed to the Sheriff of the County in which the said land is situated, or to his lawful deputy, requiring and commanding him to levy the same by distress and sale of all of the said land in Levy and sale. default to satisfy the taxes, State, school, County or other special levies, penalties, costs and charges against the property in the statement, together with the Sheriff's fees and costs, which warrant or execution shall run substantially in these words (filling the blanks to suit each case), viz. :
Form of warrant or execu
Secretary of State, as ex officio agent of the Commissioners of the tion.
or to his lawful deputy: Whereas it appears that that lot or parcel of land described as.
less, situate in..........
County, bounded by lands of..
. acres, more or
is in default for taxes, penalties and costs to the amount of
Secretary of State and ex officio Agent of the Commissioners of the Sinking Fund.
SEC. 3. For every such statement and demand prepared, and Fees, costs and so personally served or advertised by the Secretary of State, there may be collected for the Commissioners of the Sinking Fund, to be used for the benefit of the State, not more than three dollars, five cents per mile for every mile actually traveled, in entering upon the premises or service of the statement of dues and demand in going and returning, and not more than one dollar for advertising, and for every warrant issued by the Secretary of State not more than two dollars. And the Sheriff shall take out of said land in default the following fees in the execution of his office: For
A. D. 1892.
serving warrant, one dollar, besides mileage at the rate of five cents for each mile actually traveled in executing the warrant; for advertising sale, twenty-five cents; for making sale and executing deed, three dollars; and for all sums levied as the simple Printer's fee. taxes, as aforesaid, five per cent: Provided, The printer's charge for advertising shall not exceed fifty cents for each tract of land Limitations on levied on under execution; and the Sheriff is prohibited from demanding or collecting any greater sum therefor than is hereby allowed, nor shall he receive fees upon nulla bona returns, nor from any other source than from the particular parcel upon which the particular fees, costs and charges accrue.
Sheriff to take possession of land.
be put in posses
Application of proceeds.
SEC. 4. Under and by virtue of said warrant or execution the Sheriff shall seize and take exclusive possession of said land in Advertisement default, and after due advertisement sell the same before the court house door of the County on a regular sales day, and within the usual hours for public sales, for cash; make title therefor to the purchaser complying with terms of sale, and annex to said title the duplicate warrant, with endorsement thereunder, put Purchaser to the purchaser in possession of the property sold and conveyed, and, after deducting from proceeds of sale the amount of taxes, penalties, costs and charges, shall pay over to the former owner, or to parties in legal interest, as their interest may appear upon conclusive proof thereof, the surplus, if any there be, and shall pay to the Secretary of State, as Agent of the Commissioners of the Sinking Fund, within ninety days from the date when the execution was placed in his hands, all the taxes, penalties, costs and charges other than the Sheriff's costs for levy, advertisement, and sale: Provided, That if the surplus be not paid over by the Sheriff within six months to the former owner of land, or to the party formerly of legal or equitable interest in the land, upon a conclusive proof to the Sheriff of such ownership or legal interest, then, at the expiration of the said six months, it shall be the duty of the Sheriff to pay over said surplus to the Accompanying Secretary of State, with an accompanying statement, certified to by him officially, fully describing the land from which the particular surplus was derived, and showing clearly the amount for which said land was sold, the amount of costs and charges disbursed therefrom by him and the surplus remaining, and thereby Disposition by paid over; said surplus shall be, by the Secretary of State, turned over to the Treasurer of the Sinking Fund, with the said accompanying statement, and be held by him for five years from date of sale, subject to the order of the Board of Commissioners
Payment of surplus to Secretary of State.
A. D. 1892.
of the Sinking Fund for the refunding of the same to any person or persons conclusively proving to the said Board that they are entitled to said surplus, or any part thereof, on account of their former ownership or legal interest. And that any surplus not so refunded within five years shall be passed to the general Sinking aive years. Fund of the State. In case there be no bid equal in amount to the taxes named in said warrant or execution, the County Auditor shall buy the land for the Commissioners of the Sinking Fund as the actual purchaser thereof for the amount of said taxes, costs, penalties and charges, and the Sheriff shall thereupon execute titles to the said Commissioners of the Sinking Fund as to any other purchaser and in the manner above provided, and mission. shall put them or their authorized agent in possession of the premises, upon the payment to him by the Commissioners of the Sinking Fund the costs and fees above provided for the Sheriff. The land so sold and purchased and delivered to the said Com- Assets of State. missioners of the Sinking Fund shall be treated by them as assets of the State in their charge and by them sold at such times and in such manner and upon such terms as by them shall be deemed most advantageous to the State.
Titles to Sinking Fund Com
Who shall receive possession
To be sold.
SEC. 5. In case any owner or person having any interest in any parcel of such land alleged to be in default by the Secretary of State as aforesaid shall allege that the taxes have been paid, he can and may, before the issuing of the warrant to the Sheriff, set forth his alleged grievance by petition in writing, accompanied with such evidence in writing as he may desire to submit, to the Secretary of State, whose duty it shall be to pass upon the same; and if the petitioner shall be dissatisfied with the ruling of the Secretary of State, he shall have the right of appeal to the Board of Commissioners of the Sinking Fund, who are authorized Appeal to Sinking Fund Comto hear and pass final judgment upon such appeal, provided the mission. appealing petitioner, within twenty days of the ruling of the Secretary of State, file with the Secretary of State a written appeal to the said Board, with all papers in the case, and pend-Papers on aping the decision of the said Board on such appeal there shall be
a stay of the issuing of the warrant to the Sheriff: Provided, Stay of warThat if before the issuing of the execution by the Secretary of State to the Sheriff any owner or person interested in the land shall personally file with the Secretary of State, or with his agent, notice that he deems the valuation fixed by the Secretary of State Proceedings to as excessive, and that he desires the Township Board of Assessors tion. to value the property, then it shall be the duty of the Secretary
A. D. 1892.
of State or his agent to call upon the said Township Board of Assessors for the township in which the land is located to certify by Township to him a valuation of the said land, with improvements thereon, Penalty for under pain of any member being removed from office and being fined five dollars by any Trial Justice, (one-half of said fine for the benefit of the Commissioners of the Sinking Fund and onehalf for the person demanding the valuation,) who shall fail to so certify a valuation within one week, and such valuation by the members of the said Board of Assessors, or a majority of them, Valuation final. shall be final and conclusive, without right of appeal therefrom:
Tax duplicate to be prima
rant for sale.
And provided, further, If the said owner or persons in interest do not appear and personally serve in writing the Secretary of State or his agent with such porsonal notice of appeal to the Township Board of Assessors, they shall be ever afterwards barred from any appeal whatever from the valuation placed upon the land by the Secretary of State or his agent.
SEC. 6. That the failure of the tax duplicates to show the payfacie evidence. ment of any levy or part thereof made by the General Assembly shall in all Courts of this State be received as prima facie evidence of the non-payment of such levy or part thereof, and of the existence of the State's prior and preferred lien upon the land to secure the payment of such levy or part thereof, with such penalties and costs as may have accrued thereon, and as a Sufficient war- sufficient warrant for the execution and sale herein provided, and Rebutting evi- that no rebutting evidence shall be in any proceeding in this State admitted except the production of the tax receipt signed by the County Treasurer, or a receipt or certificate signed by the Secretary of State or his agent, showing that said levy or part thereof, or any penalties and costs that may have accrued thereon, were paid at the proper time and to the person authorized by law to receive it: Provided, further, That such receipt or certificate of payment shall be evidence only as to the particular levy to which it refers and shall not affect any other levy, or changes or action hereunder.
Sheriff's deed prima facie evidence.
SEC. 7. In all cases of sale the Sheriff's deed of conveyance, whether executed to a private person, a corporation or to the Commissioners of the Sinking Fund, shall be held and taken as prima facie evidence of good title in the holder and that all proceedings have been regular and all requirements of the law have Limitation of been complied with. No action for the recovery of land sold by the Sheriff under the provisions of this Act or for the recovery of the possession thereof shall be maintained unless brought
A. D. 1892.
within one year from the date of sale, and unless it be sustained
SEC. 8. That the remedy afforded by this Act is additional to existing remedies, and the Commissioners of the Sinking Fund shall always have the choice of remedies, and the right to aban-Choice of don either remedy at any stage of proceedings and adopt any other existing remedy. That the provisions of this Act may be Existing suits. applied to cases already in suit as well as to other cases. Approved December 24th, A. D. 1892.
AN ACT PROVIDING THAT WHEN ANY LAND OR OTHER PROP- No. 35.
SECTION 1. Be it enacted by the Senate and House of Representatives of the State of South Carolina, now met and sitting in General Assembly, and by the authority of the same, That from and after the passage of this Act when any lands or other In what funds property is purchased from the Sinking Fund Commission of this State the purchase money for same shall be paid in the following kinds of funds and no other, to wit: Gold and Silver coin, United States currency, national bank notes, and coupons which shall be due and payable on the consolidated bonds of this State, known as Brown Bonds.
Approved December 24th, A. D. 1892.