The Abbeville press and banner. (Abbeville, S.C.) 1869-1924, June 10, 1874, Image 3
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DECORATION. <
"<V i
(f XA*%%,'7v*<a Jtlisv 4-?7/>M'*O 1
Mid the flower-wreath'd tombs I stand j
j , Bearing lilies in my hand.
Comrades! in whatsoldier-grave 1
V Sieepsthe bravest of the brave? i
"Is It he who sank to rest
With his colors round his breast ?
Friendship makes his tomb a shrine; 1
Garlands veil it; ask not miue. 1
* One low grave, yoifctrees beneath,
. 'Bears noises, wears, no wreath ;
? Yet no heart more high and warm
Ever dared the battle-storm.
1
X Never gleamed a prouder eye
In the front of victory, i
Never foot had firmer tread (
On the field where hope Jay dead, .
Than are hid within the tomb,
Where the untended grasses bloom;
v 'And no stone, with feigned distress,.
,v ' Hocks the sacred loneliness.
t'-". ''
Youth and beauty, dauntless will,
.. / Dreams that lifecould ne'er fulfil,
Here lie buried; here in peace
"Wrongs and woes have found release.
' .Turning from my comrades' eyes,
Kneeling where a woman lies,
Tstrew lilies on the grave
r Of the bravest of the brave.
SCRAPS.
c- What is the key-note of good
f ^breeding? 13 natural.
V- *Gild a big knave and little hon^est
men will worship liiop.
A gentleman caught cold by kiss
(f, . li)# a taays snowy Drow.
Patienpe is a flower that grows
; J . Jiot in every one's garden.
v *" "Let well enough alone."?Suffer
a healthy sufficiency to remain
an solitude,
/' ^
The dressing-gown is the most
t .;. lasting, of all garments-?it is sel.
domworn out.
t* i Eabit
is a cable; we weave a
jthread of it every day, and at last
. ~*fte cannot break itl*
i? .
-* "Whv is a beefsteak like a loco
y ,.fTlotive f It 8 nor mucu accuum
' ^ without it's tender.
All human virtues increase and
. strengthen by the practice and experience
of them.
V. Why shanld a spider be a good
rcorrespondcnt ? Because Ledrops a
* 1 IlneTjy every post.
A contemporary calls l;is items
"Nits," to show that he gets tlicm
.out of his own head.
The current value of a woman in
_ eastern sirica is too cows, xxi
Xiblo's it's only two calves.
The French press is now suppo*
?kd to exhibit the best specimen oi
jot "ruled paper" extant.
"He fell , dead and expired in
' .-two minutes," says a Georgia paper
i ^ ft6f the death of a negro.
"What is the most daring theft a
Than can be guilty of? Taking the
chair at a public meeting.
-?r ; _ ?
' iwarriiige is uucji &<uu iu uv <
lottery bul Caleb declares his be.
. 'lief that.it is a game of cribba<?.
There is a sly fellow up.town who
has laughed in his sleeve so much
that it has become threadbare.
* Y
Births are being announced as
,f0)}r Young Folks for April," in
->fcJie-(jujTicr Falls, Mass., Reporter.
Placards on the St. Louis street
cars declare that "This car won't
'. fwait for ladies to kissgood-by"
A n nr\r>rr'o nfmfiT rirnmisos to
JL !?. V* VV/1 w ?%
publish a "thrilling cercal." It?
'readers will probably make an oat
-If a man .is murdered by his hir~ed
man should the coroner render
jjucr a'yerdict ot "killed by his own
'hand?1'
Value the friendship of him who
etopde'hy you in stor'm; swarms of
^insects will surrouud yoa in sun-shiue.
'
\fonkafli mnaf-l*r>pn a tru
luavuviu , J *#>fc-r V
.foacco chewer, as his way of life had
SHSn "into the sear and'yellow!
-leafS i '"'V
Two "hornswijl.last an ox a lifetime.
but many a man wants that
number .every morning before
t breakfast.
_ Why is a London milkman like
"Pharaoh's daughter? Because he
Jtakesa little profit out of the water.
A New Jersey boasts ot a new
subscriber one hundred and three
^y^rs ole. "VVe shouldn't call him
}/.! i'tn
{laws of South Carolina.
to ?
PASSED AT THE SESSION OF THE
Annnnir *coPTUTDrv 10-79 1Q7A
11 MM Pil-inn JXOO?JML>LI? , J.OIO, iUil,
An Act to rcduce all acts and parts of
acjflr providing for the assessment
in taxation of proporty into one
i'act, and to amend the same1.
T ". - vv " ^continued] "
Sec'. S3, It shall be the duty of the
county auditor to r.eceive'.the returns i
'and make.t.bp assessments provided
for in this act within tho times pre'
scribed by law, and for this purpose '
the offices df tho county auditors shall i
be-kept open to receive the returns of i
'taxpayers from July 1st to August
'20th in each year.
: &ec. 84. That the various county
auditors' are authorized to appoint a
Sufficient number of assistants to enable
them to"complete tho said assessments
within the time fixed by, law ;
and to defray tho expcnso of making
said assessment, the said auditors
sB&all draw their warrants annually
npon the county treasurers' for 6uch
sums' as rriay be necossarf but not to
exceed 'the' following, to w:t: ,The
' aijdito^ 1 of Charleston county, two
thousand' dollars: tbo auditors of
' JRjchland, Orangeburg, Edgefield, Ab'bevitlp,
Beaufort, Barnwell and Colle'
ton counties, one thousand dollars:
tfre auditors of Aiken, Anderson,
Chester, Darlington, Fairfield Greenyille,
Marian, Sumter, Spartanburg
'and York counties, eight hundred
dollars; the auditors of Georgetown,
Kershaw,, Laurens, Lexington, Newberry
and Union counties, seven hun
v .
j ijf
lred dollars; the auditors of Chester- w
ield, Marlboro, Clarendon and Wil- t(
iamsburg countics, six hundred dol- a<
ars; the auditors of Horry, Lancas- t(
;er, Oconee and Pickens counties, fivo a
hundred dollars each. And tho treas- r<
arers of each of the above counties a
shall pay to his county auditor, or his it
:>rder, the sum specified in the audit- g
Dr's warrant, from the first collection o
t>f county funds lor that year. g
OF TIIE COLLECTION OP TAXES.
ri ? A 11 4?r* r? V* ahain __
OCU. O'J. All CAUI'|JU no 11 viii J,
excepted, shall be payable annually, #
cm or before the fifteenth of January e
after their assessment, and the several n
county treasurers shall collect the a
same in the manner required by law, c
and give tho receipts therefor to the g
several parties paj-ing tho same, in c
which the real estate paid on shall be c
briefly described, and the value of the g
personal property paid on shall be t
stated, together with tho timo such p
taxes may be payable. u
Sec. S6. The county treasurer shall c
keep his office open for the receipt of (,
taxes from November 20th to March v
20th. n
See. S7. When the taxes and assessments
charged against any party or 1,
property on the duplicate shall not be n
paid on or before the* 15th of January, c
after the assessment thereof, or when 0
the remainder of such taxes and as- n
sessments shall not be paid ou or 'J
before tlio 15lh of February next t
thereafter, together with twenty per a
cent, penalty on such amount remain- c
ing unpaid, tho"county treasurer shall t
proceed to collect the same by distress |,
or otherwise, as may, at the time, be I
prescribed by law, together with a o
penalty of five per cent, on the amount ?
so delinquent, which penalt}* shall be j
for tho use of the treasurer, as a jcompcnsatiou
for making such collcc |(
tion. t
See. S3. When the taxes, assess- t
mcnts and penalties charged against s
any parcel or lot of real property t
shall not be paid on or before the 15th s
daj- of Jaouajy in each year, or col- t
lected by distress or otherwise, as c
authorized by this act, a penalty 01 i
twenty per cent, thereon shall be i
added by the county auditor on the f
county duplicate j and if the said
taxes and penalty shall not be paid s
on or before the 20th day' of Februa- J
ry next thereafter, or collected by ?
distress or otherwise, the penalty and r
said taxes shall be treated as tho de |
linqnent taxes on such real property, *
to Co collected in the same manner y
that is or may be prescribed by law; (
and if the amount of such delinquent j
taxes, assessments and penalties shall t
not be paid on or before the sccond r
Monday in March of the currcnt year, j
the delinquent taxes, assessments and (
penalties of the current year shall Oe i
due and collcetcd by the sale of such j
real estate in the manner that is or
may be required by law*.
Sec. 83. The county treasurer, immediately
upon the receipt of the tax
duplieato for the year from the oounty
auditor, shall cause a notice to be inserted
once in two daily newspapers
published at tho county scat of his
equnty, if two such papers bo there
pablished; if not, then in one such
paper; and if no daily paper be published
at such county seat, then in
two weekly papers published at such
county scat; but if two such weekly
papers be not published, then in one
sue h paj*r ; and if no paper is pub- c
lished in the county, then such notice
shall be given in such manner as the
county treasurer niiy uiitni^oim.ug I
the total rate per cehtani for all other |
purposes, on the duplicate of that <
year; and if any special levies have <
been made on the property of a school ;
or other district, not affecting an en- <
tire count}*, the total rate of levies in i
<uch district shall also bp stated in <
such notice. I
See. 90. All personal property sub- J
ject to taxation shall be liab.e to dis- i
tress and salo for t:io payment of i
taxes and assessments; and at any I
time after any taxes or assessments
shall bccomo due, according to law, <
the county treasurer, by himself or <
deputy, may distrain Bu/ficient per- I
sonal property of the parly against ]
whom such taxes or assessments shall i
bo charged, if the same can bo found <
* v?l *- ? * i* a a vao at* no j
in 1118 COllULy, KV P) tuu wawui ?o- j
sessments so duo, with any penalty i
charged or chargcable thereon, and i
th^qpsts that may accrue, and shall 1
Immediately advertise the s.amo in <
three of tfee most public places in the (
town, or ward, or district in which t
such property shall bo distrained, t
stating the time and place in such t
town, ward or district when and t
where such property will be sold ; and c
if the taxes, assessments and penal- I
ties for which such property was dis- a
trained, together with the co.sjts of r
tho proceeding, shall not bo paid a
beforo the day appointed for each c
sale, (which shall not be less than s
tive, nor moro than ten days after j:
posting up'such notices of 6ale,) such j
treasurer, or his deputy, shall proceed, e
at the time and place mentioned in r
said notice, to sell such property, or t
so much thereof as may' be nccessa- 2
ry, at public vendue, to the highest fc
bidder; and if sueii property, or a i
sufficient amount thereof, shall not be r
sold at the time and place aforesaid,
such treasurer shall retain in his pos- t1
session, and advertise and offer the r
same for sale, ir manner aforesaid, j
from time to tirae, until the same (,
shall.be be sold. ^
Sec. SI. If any taxes charged on t
any real estate be regularly paid, and v
such real cstato be erroneously re- ?
turned delinquent, and sold for such o
taxes, the sale shall be totally void; u
or if any taxes shall be illegally as- c
seese.d and collected, when the same c
shall become Jcnoivn to the county i
auditor, ho shall, on demand of the i;
party interested, submit the matter to f
the comptroller-general, and jf the p
comptroller-general approve thereof t
in writing, the amount paid by the t
purchaser at such void sale, or the c
amount so illegally collected, shall be a
repaid to the party paying the same,
out of the county troasnry, on the c
order of the county auditor: and so n
much of said taxes as shall have been g
paid into the State treasury shall be ^
refunded to tho county treasury, and c
the county auditor shall retain the j
same in his next annual settlement,
and charge the State therewith. t
Sec. 92. Whenever any person or u
persons, charged with taxes upon the s
books of any county treasurer in this a
State, shall state, in writing, to said c
treasurer that he or the)' have been s
erroneously or illegally charged with t
the same, said county treasurer shall t
submit to tho county auditor a full q
statement of tho facts in the case, t
hi eh statement shall be forwarded tv
> the comptrol]ei,-ffpDeral,.with:?ai9fet. a]
jditional information relating .there- it
) as the said coantyuahditor may be of
blc to give; and said county treasu- d<
}r shall not be required to -proceed tl
gainst the party or part'ies so claim- fe
lg to havo been erroneously or flits- si
ally charged with taxes, by.distress ri
v otherwise, until the comptrtftter- ?
cncral shall, in writing, direct him \s|
) to do. sJ
Sec. 93. Tbat in all cases where the p
enalty for non-payment of taxes has lc
ttached to property held by assign- ci
cs in bankruptcy, and which could o
~* ? ttio )imn ti
UU l/r Villi UUU UW/ OVIU I/VAVI v vuv V.?.v W
t which taxes becomo due; and in all a
ases where sales of property for the o
ettlemeot of estates, ordered by anjr si
ourt in this State, have not been and I
an not for want of time be made in 6'
ea9on forthe payment of taxes due t
hereon, the comptroller-general, upon p
iropcr evidence, that tire taxes duo s
ipon Bitch property have not been and n
an not be paid until a sale of propery
is made, may remit tho penalty o
irhich ly law attaches for non-pay- s
nont of taxes. a
Sec. 94. Tho treasurer shall bo al- o
awed tho same fees and costs for t,
iaking distress and sale of real prop- s;
rty lor the paj'ment of taxes as aro r
r may bo allowed to sheriffs for t;
naking levy and sale of real pro per tj*. h
."ho county treasurer shall be allowed S
he following fees for making distress a
,nd sale of personal property: For ii
r* r*. |_ J AVArtM O
xcciuion, nuy ccnis; umr) ui u.twu- a
ion into execution books, lift)* cents; c
cvy, fifty cents; advertising, one dol- t
ar; traveling fees, fivo cents per mile s
>ne way, to be computed from the t
cat of justico of tho county to the s
ilaeo of making distress; other ex- t
>cuscs at tho actual costs. The fol- s
owing shall bo the commissions of r
he county treasurers: Each county v
rcasurcr shall rcccivo tho commis- a
ions heretofore provided by law for j
ax collcc-tors: Provided, tho same t
hall not cxcecd twenty-five hundred t
lollars per annum, except in the t
:ounty of Charleston, where the com- I
nissions of the county-treasurer shall 1
lot exceed three thousand dollars per c
mnum. J
See. 95. Bach county treasurer
shall, on or before the first Tuesday of 1
rune of each year, settle with the 1
tuditor of his county for all taxes, 1
isscssments and penalties collected by 1
lini on the duplicate of the preceding J
,-ear, and ascertain tho amount with 1
vhich lie shall stand charged on ac- '
:ount of 6uch taxes, assessments and '
jcnalticsj and ho shall furnish said s
mditor the names of all parties c
igainst whom 'taxes, assessments or ^
jcnaltics arc charged on said dnpli- 1
;atc, from whom he has been unable '
,o collect such taxes, assessments or 1
jcnaltics, and the amounts uncollect- I
:d ; ar.d when such treasurer has made >
i list thereof ho shall swear to and t
;ign the same before said auditor, t
issigning only such reasons for nou- (
:ollcction as aro mentioned in the '
iighty-seeond section of this act, (and <
)nly such amounts shall be inserted 1
u said list as remain uncollected on J
iccount of some ono of the causes '
nentioned in said cighty-second sec- 1
ion.) and after deducting his fees and (
,he amount included in said delinquent '
ist, he shall stand charged with the s
emaindcr of the taxes, assessments md
penalties charged on said dupli- *
;at.e; but if, in making such settle- c
nent, the county treasurer shall stand *
iharged with any tax, assessment or 1
Dcnalty which, in fact, was not paid *
)rior thereto, he mn}*, at any time i
-/*?.. --ll_-i.il.
ivinJe remaining in omce, coiiect mu *
?ame by distress and sale of property, '
xs in otjier eases of delinquent taxes,
)r by action in bis own namo as for 1
noney paid for the uso of the party <
)r parties charged with, or bound to I
oay, said tax, penalty or assessment; <
ind after going out of office bo may i
naintain an action in his own name, 1
is aforesaid, for the collection of such 1
tax, penalty or assessment. 1
Sec. 9G. Every countj* treasurer <
shall, in the first and fifteenth days 1
}f each month forward to the State (
treasurer all the moneys collected by 1
liim for or on account of the State 1
taxes, specifying for and on acccunt- I
)f what fund the same was collected, (
!br which duplicate receipts sfiall be 1
.'Cturned to them by the Stato treas- (
irer; of sqiid receipts, ope shall be 1
etainod by the county treasurer and f
>no shall be forwarded by him to the I
jomptrollcr - general. The county J
reasurcr shall, on the first and fif- s
.eenth d^ys of each month, notify '
lie board of county commissioners c
he amount of funds collected for and <]
in account of their respective conn- }
ie.j, and tbo character of such funds; 5
md on the 16th of each month shall l
eport to the comptroller-general in t
uch manner as the comptroller-gen- *ral
shall direct, a full and complete
tatenjent of the Slate and county a
ioII tax collected during tbc previous in
uonths or month ; which report shall s
xhibit the total collection made du- d
ing the fiscal year, the amount dia- n
mrscd, and cash on hand for or on t
.ceount of any levy or tax collcctoj t
iy him ; which report shall bo denom- h
natedthe county treasurer's monthly p
cporfc. n
Sec. 97. If any ehattel tax shall be P
npaid at the time fixed for the pay- a
fient thereof by this act, or returned l
elinquent, as authorized by this act, c
ho county treasurer may not only
listrain property for the payment 8
hereof, but may recover the same, c
rith the penalties thereon, by action a
t law, proceedings in attachment, or c
>thcr moans authorized by law to bo r
ised by private individuals in the 1
ollection of debts, which action or d
thcr proceedings shall be prosccutcd
n the name of such treasurer; and d
f he shall dio or go out of office be- q
orathe termination of such action or r
ij-oCeeding, or the final collection of r
he money, or any judgment or order t'
herein, iiis successor or successors o
nay, from time to time, be substituted a
s plaintiff therein. h
Sec. 98. If, after the return of any a
battel ta^ by any county treasurer ft
,s delinquent, the county treasurer 8
hall know or be informed that the c
>arty against whom the same is c
barged resides in some other county v
u this State, or has property or debts g
lue him therein, it shall be his duty
o make out and forward to the'troas- n
trer of such other county a certified S
tatemcnt of tho name of tho party
gainst whom such taxes are charged, tl
if the value of the property on which li
uch taxes wero levied, the amount of c
Lie taxes and penalties assessed f<
hereon, and that tho same are delin- i<
[ucnt, to tho aggregate ot wJiicaliJ
axes and penalties ho shall add a
" .,J\ Ivf?'/ >..y-wjiJ
ironty-fiye percent, as collection fees, at
)on the receipt of which certificate pf
shall be the duty of tho treasurer cc
:v such other county to collect such so
3linquent taxes and penalties, with er
io^tweir-y-five per cent, collection
68 as aforesaid, for which purposo he in
mil have all the rights, powers and ot
jjnedied conferred upon thetreasuror 01
f tho county in which such taxes d<
ere assessed, and be allowed the p<
ime fees for distraint and ealo of u
roperty as if said taxc3 hrtd been al
svied in his own county^ and> upon p;
Election made, may retain one-half t!
f said twenty-five per cent, collec- cl
ion fees, and shall transmit tho bal- 11
nee collected by him to tho treasurer ti
f tho county from whom ho received tl
uch certified statement by mail.jsi
5ut if the treasurer to whom any tl
i 1-1 j. nn nnnt. r-nl|pf?f, |i
acn siaieineuu id otuu vu..u^v -he
amount therein named, or any t<
art thereof, ho shall return the same
o endorsed, with rcaeons for such p
on-collection. : u
Sec. 99. On the lfith of February a
f each year Iho county treasurer c
hall furnish the county auditor with o
list of the names of such tax-payers h
n his duplicato as havo failed to pay g
he tax and penalties charged against c
aid tax-payers on account of any s
eal property, said property to con- u
ain the number of lots and acres of n
md, with buildings thereon, with the a
tate and county tax in detail and p
ggrcgatc, which list shall bo denoui- s
:iatcd the list of delinquent lands, s
nd all real property returned by the r
ounty treasurer, as provided for iii a
his act, shall be offered forsaleon the I
ccond Monday in March next, after f
ho samo shall bo thus returned, to r
atisfy taxes, assessments and penal- s
les iticrcon : I'roviuea, mat, at an a
ales of lands for taxes, only the n
ight, title and intorest of the one in [
vhose name tho laud has been listed t
,nd assessed, shall bo sold, and the l
lurchaser shall take the Bame subjcct j
o all encumbrance thereon at the r
imoof salo: Fi-ovided, however, that t
he purchaser at such tax sale shall ?
>o eutitlcd to tho possession of the I
and sold until the first day of De- 1
:emocr next after the first day of
ranuary next after the day of salo. f
Sec. 100. Each county auditor in 1
his Slate shall, annually, causo the i
lclinqucnt lands in the county to be i
mhlisliod wenklv fnv t.wn weeks, be- l
.wccn the eighteenth of February and <
,hc first Monday in March following, <
n one newspaper, and no more, pubished
in his county; and if no paper i
)C published in said county, then in s
ionic newspaper having the most gen- I
:ral circulation in said county, to t
,vhich list there shall be attached a i
lolice in 'the following form, to wit: <
'Notice is hereby given that the
vholc of the several parcels, lots and I
larts of lots of real estate described I
n the preceding list, or 60 much I
.hereof as will bo necessary to pay l
,he taxes, penalties and assessments I
ihargcd thereon, wfli bo sold by the i
treasurer of county, South I
Carolina, at his office in-said county,
in the second Monda}7 of March, A. i
D. , unless said taxes, assessments i
tnd penalties be paid before tlmt time; '
md such sale will be continued from (
Jay to day, until all of said parcels,
1 4 ~ ..r ~ r ~ ,
OlS :wju pu,i is ui iuit> wi rem voi^tu <
hall be sold ox* offered for sale. i
A. D. ? 1
auditor of <
iounty." And said auditor shall in- '
sort at the foot of tho record of said '
lclinquent list, a copy of said notice, <
md certjfy to the correctness thereof, i
n what paper the same was publish- i
id, when, and ho>y long, and sign the
jame officially. a
Sec. 101. The county treasurer, or
lis deputy, shall attend at his office
)n the second Monday in March, and 1
hen and there, after tho hour of ten
/clock in th$ morning, offer for sale,
xt public auction, each tract, parcel or
ot of real estate described in tho ad
rertisement aforesaid, on which the
.axes, assessments and penalties
charged thereon shall not have been
mid; and the person then and there
jflfcring to pay the taxes, assessments
md penalties charged thcreop^. for
lie least Quantity thereof, shall bo the
purchaser; and tho treasorer shall
;ontinuc such sale, from day to da}*,
in til each tract, parcel or lot of real 1
istate described in Said advertisement,
lpon which tho taxes, assessments 1
md penalties shall not have been
jaid, shall bo sold or offered for sale : 1
Provided, that the salo thus made s
hall be denominated the delinquent ''
and salo;: Provided, that the time 1
>ccijpied in conducting abovo delin- f
[ucct land sale shall not extend be- ?
'ond the Friday'following the second *
Tondav in March : Provided, further,
hat the chargcs for advertising by J
he county auditor shall uot c^cccd
wo dollars. r
Sec. 102. If the party purchasing *
ny part of real estate at the 6alc t
icntioned in the preceding section
hall fail to pay the treasurer inimc.
iatcly the amount of taxes, assess- ^
icnts and penalties charged thereon, '
he treasurer shall immediately offer q
he same again for sale, as if no sale
ad been made ; and the purchaser 01*
urchasers so failing to make pay- t
lent of said taxes, assessments and '
enaltiee, shall forfeit and pay a penlty
of 50 per cent on the amount
hereof, which shall immediately be {
barged on tho duplicate of the conn- .
by tho county auditor, against ,
ueh purchaser or purchasers, and
ollcctcd as laxea, and with like penlties
for delinquency; and, when j
olleeted, one-half thereof shall be
etuined by the county treasurer and .
he othor half paid to the county auitor.
r
Sco. 303. The county auditor, or his n
cputy, shall attend all sales of tlclin- a
ucnt real estate mado by tho trcasu- p
er of his county, and shall mako a a
ecord of such in a substantial book,
herein describirifcthe several parcels ~
ffered for sato,* lis described.in the I
dvertisement aforosiad, and stating
ow much of each parcel was sold ;
nd if any parcel was offered for 6ale i
nd not sold for want of bidders, he '
hall so enter it on record; and tho
nnnt.v nnrlifnr eholl mntn Ant. nnrl
crtify a copy of said record, and for- J
rard the sarao to the comptroller- (
eneral, by the county treasurer, at _
be time said treasurer makes bis anual
settlement with the comptrollereneral
next after such sale.
Sec. 104. All moneys received by "V
lie county treasurer at any delinquent a:
ind sales shall be distributed by the
ounty auditor to the several funds ^
>r which they were respectively lev- n
;d, after deducting the expenses of
be advertisement aforesaid, which in
11 cases shall bo paid'to the county
tditor, and tho Stato's proportion
tid into the Stato treasury by the
?unty treasuror, at his noxt .annual
ttlcment with tho comptroller-gen al
after such salo.
See. 105. if the county auditor, by
advertence or mistake, or any other
iuso, shall have heretofore omitted, i
r eliall hereafter omit, fo publish the
slinqucnt list of his county, or any
ortion thereef, itsbalt De ins aoiy, ,
nless all taxes, assessments and pen- I
[ties charged therein sh.aH hare been jj
aid prior to the next June settletneut t
lereafter, of the county treasurer to
hargo the several parcels of real esite
described in ^aid list with said
ixes, assessments and penalties of
ae year nsxt succeeding such otnision,
and fecbrd} certify and rpubllsh ^
he same as $art of tho delinquent
st of such succeeding yettr, according (
5 the provisions of this act. .
Sec. 10G. Upon the payment of the (
roper amount into the coiintj treas- (
ry, and fifty cents to tho county
uditor for tho certificate, and ten
ents for tho transfer of each parcel
f real estate purchased at delinquent
find sale, the county auditor shall
ive to cach purchaser at such sala a
?r i-i.>,.AVirt(4n in which lie
CI LliiUUtV V/i |7u i v ii > -- _
hall describe such parcel as the same
ras described in kho delinquent list,
nd stiito when the: samo was ?old,
,nd for what amount ;'and if only a
lart of any pared .advertised was
old, he shall spccify.. the quantity
old,- and anlhorizc'a-su-vvcyor, rftthc
equest of ihe purchaser, his'herrs or
.Ssigns,' lo fay otf by : mctcs- and
??. nnft,. oc mov hr> In nsauarc
H'.uiiuOj <10 ukui MO --- -- x
orm, at the most north-westerly coricr
of any .tract or lot of land decribed
in said certificate, the quantity
o sold; arid if the sale be made from
my village, city or town lot, or any
>art thereof, the surveyor shall be di ected
to so lay off the quantity sold
hat the same shall extend from tho
>rineipal street or alley forming tho
nost convenient front to said lot to
he rear of tho lot, and to bound the
lame by lines ss nearly parallel v ith
lie outlines of said lot as practicable.
Sec, 107. No deed shall bo made
v... ?. ..^?i ooirj oi rlnlinnnentI
ui iiuj rum toiubw ov/iu i.vw v.v..^
and sale until the expiration of
iincty-ono days from and after sueh
ale. Isor shall any survey thereof,j
'equircd by any certificate of pur- j
;lmsc, be made until the expiration!
)f th?* same period of time.
Sec. 103. The certiQeate of purchase j
it any delinquent tax sale shall be'
issigncd in law, by ciylorscmentj
Jjureon, and an assignment thereof!
shali vest in the assignee and his lcjjali
representatives all the right and title
jf the original purchaser.
Sec. 101). All real estato which has
been, or may hereafter be, sold for |
taxes, assessments and penalties at
the delinquent sale, under the laws ol'
this State, may be redeemed at any
time within the ninety days from and
ifter such sale, and all such real estate
belonging at the time of snch
sale, to minors, insane persons, married
women, or persons in confinement,
may be redeemed at any time
within ninety days from and after the
expiration ui such uibuuhh-j.
See. llfluAny person or persons desiring
to reoeem any.real estate sold,
tt delinquent land gale, under any'
law of this State, may within thirty1
Jays after the sale thereof, or within!
thirty days after the expiration ot
the disabilities named jn the prece-j
ding suction, doposit with tho county'
treasurer of the county in which such
sale was made, upon the certificate of
the couuty auditor, a sum equal to
the amount fur which such real estate
was sold, with all legaj charges paid
by tho purchaser at such sale, and
subsequent taxes paid by such purchaser,
his heirs or assigns, and
twenty-five per cent, penalty thereon,
and tho value of growing crops, if
there arc any, and two dollars to pay
the expense of advertising, as hereinafter
provided ; and any person do
siring to redeem any such real estate
al'ler the expiration of twenty days,
and within ninety days after an}' .such
sale, or the removal of any of the
disabilities afore.^aid, may deposit
with the county treasurer aforesaid,
an tlje certificate of the county auditor,
an amount of money equal to
that lor which such real estate was
sold, and taxes subsequently paid
Iherjco/i by the purchaser and those
claiming under him the legal charges
is aforesaid, and fifty per cent, pen
ilty thereon, y/id two dollars to pay
,1)0 expense of advertisings as aforesaid
; also, paj'ir.g the auditor fifty
:ents for Jiis services in attending to
mch redemption in either case.
See. 111. All applications for the
edemption of real estate sold at deinquent
tax sale as aforesaid, shall be
nade to the auditor of the county in
vhich such real e6tato shall have been
old by a party interested in the title
o said estate; and, upon such appliation,
the auditor shall give to such
>artj' the certificate mentioned in the
(receding section, describing tho real
state sought to be redeemed, and ~
pceifying the sum necessary for such
ademption, and adding thereto the
wo dollars for expense of publishing
lie notice of sueh redemption, upon
he presentation of which to the
ount}* treasurer of the count}-, and
layment of the sums mentioned
herein into the county treasury, the
reasurcr shall give to the applicant
luplieatc receipts therefor, describing
he property as described in said cerificatc
of the auditor.; and, upon the
lelivcry of one of such receipts to .
he county auditor, said auditor shall ]
mmediatcly cancel the sale, and '<
ransfer the property to the party
~ I ( lm comn nnr? KM fit TiaV
OUCt'UJlIlg LUV? Otvuiv } 4 -v
icnt and cancellation shall dperatc
s a rcleaso of all the rights of tho
urchaser at such sale, his heirs and 1
ssigns. ^ J
)R. JOIINTWOMPSON,,
pEJTTIST, ;
rkFFERS his professional services to j
LF the citizens of Abbeville, and the 1
arrounding country. 1
Office over Citizens' Savings 1
lank, Abbeville, S. C.
)ct. 2,1873,28tf
3XT otic?.
A'.l those indebted to tho late firm of
yHITE, HILL * CUNNINGHAM, .
re earnestly called to come forward and I
5ttle their accounts as early as possible. J
'he claims may bo found in tho hands
f tho new firm, to whom payment
lust be made.
{ftnmingliam & Hill. 3
ApriM, 1874, 21-tf
j. i. & w. j
DEALEI
Dry Goods,
SOOTS, SHOES, CONFEC
ABBEVILLE
HAVE now on hand a largo, well-seleci
Of Goods in their line; They pure
Jew York during the late depression in th
o sell at the lowest figures.
They have in Store a very fine lot Of
GROC1
A N
ind in fact keeps Only the best {trticiltis. . 1
ind guarantee complete satisfaction in the
>n them at No. 2 GRANITE RANGE.
Ra R? R?
RADWAY'S READY RELIEF
CURES THE WORST PAINS
In from One to Twenty Minutes.
NOT ONE HOUR
after reading this Advertisement need any ono
SUFFER WITH PAIN. !
RADWAT'3 BEADY RELIEF IS A CURE FOR '
I'VBBV PA IV I
It wa3 the first and 13
The Only Pain Remedy
that instantly stop* iho norf excruciating pains, allavs
Inflammations, and cure# Congestions, whether of the
J^ungs, Stomaoh, BoWoto, or other glands or organs, by
one application.
IN FROM ONE TO TWENTY JilKtfflJS.
ho thattor how violent or excruciating the pain thd
RHEUMATIC, Bed-ridden, Inflrm, Crippled. Nervooa,
Neuralgic, or prostrated with dUcasc may ha Her,
e RADWAVS READY RELIEF
11 WILL AFFORD INSTANT EASE.
INFLAMMATION OF TIIBJkIDNHTSJ
INFLAMMATION OF TIIE BLADDER.
INFLAMMATION OF TIIE ROWELS.
CONGESTION OF TTIE LCN03.
80BE TB?iT, niuaT.
HTSTEKICS, CWOT,
iismcnB, toothache. '
COLD CntLLS, AOtTE CoTlKs. '
The application of the Ready Kcltcf to the port or
parts where the pain or difficulty oxUis will afford cajo
and Coinrort . . ,
TwcntyCrops In halfa tumbler of wafer will Inafew
moment*cure CRAMPS, SPASMS, SOUR STOMACH,
HEARTBURN, SICK HEADACHE, DIARRHOEA,
DYSENTERY. COLIO, WIND IN THE BOWELS,
and all INTERNAL PAINS.
Travelers should always carry a bottle of Itndway't
Keudy KeHef with thern. A fow drops in
water will prevent sickness or pain* from change of
water. It U t cttcr than French Brandy or Bitten as a
stimulant.
v FEVER AND AGUE.
FEVER AND AGUE cured for fifty cents. There Is
not a remedial agent In tills world that will cure Fever
and Akuc. and all other Malarious, Pilous, Scarlet,
Typhoid, Yellow, and other Fevers [aided bv RADWAY'8
PILLS] go quick as RAD WAY'S READY RELIEF.
Fifty cents per bottle.
HEALTH! BEAUTY!!
BTKUM) A.>1J ri nr. l.llyll nuuviu-i.ii.iuiniTi
OK FLESH AND WE It >IIT?CLEAR SKIN AND
BEAUTIFUL COMPLEXION SECURED TO ALL.
DR. RAD WAY'S
Sarsaparillian HesM
THE GREAT BLOOD PURIFIER.
DAS MADE THE MOST ASTOKISTIIXn CURES: Pr>
SUICK. KO RAPID ARE TIIE (MIANOES, THE
ODY UNDERGOES, UNDER TIIE INFLUENCE
OF TIIIS TRULY WONDERFUL MEDICINE,
THAT
Every Day an Increase in Flesh
ani Weight is Seen aii Felt
Every drop of tho SARSAPARILLIAN RESOLVENT
communicate* through tho Blood, Sweat. Urine,
anil other Fluids and Juices of tho sysfcm tho vigor or
life, for It repairs tho wastes of the body with now nnd
sound material. Scrofula, Syphilis, Consumption,
Glandular disease, Ulcers In the throat, Mouth. Tumors,
Nodesln the Glands and other parts of the system,
Kore Eyes, Strumorous discharged Irom the Ears, and
Iho worst form* of Skin diseases, .Eruptions, Fever
Sores, Scald Head, Ring Worm, Salt Rheum, Erysipelas,
Acne. Black 8pots. Worms In tho Flesh, Tumor*, Cancers
in the Womb, nnd all weakening and painful discharges,
Night Sweats, Loss of fipenn and ail wattes of
the life principle, arc within the curative range of this
wonder of Modern Chemistry, and a few days' use will
provo to any person using it for cither Of these forms of
dlseaso its potent power to cure them.
If the patient, dally becoming reduced by the wastes
and decomposition that Is continually progressing, suecccds
in arresting theso wastes, and repairs the same
?in. ?.n.?nrinl waiIa frnm hAnlthv hlnrtd?and this
tho SAKBAPARILLiAN will and docs secure?a euro
In certain; for when onco this remedy commences Its
work of purlllcatisn, and succccdn.in diminishing the
loss of wastes, its repolrs will bo rapid, and every day
tho patient will feel himselfgrowing bfettorundstrongcr,
tho food digesting better, appetite Improving, and tlcsh
I and weight Increasing.
Not only, docs the BiEsipiRauix ItBsoLnsr^xcel
all known remedial agonts In the core of Ohronlc, Scro*
I talons. Constitutional, nod Skis diseases; but U Is U19
only positive euro for ,
Kidney <? Bladder Complaints,
Urinary and Womb diseases, Gravel, Diabetes, Dropsy,
Stoppage of Water, Ineontluonco of Urine, Brlght's i)Uca.se.
Albuminuria, and in ail cases where there aro
1 brlck-ilusUlepos!ts,or the water la thick, cloudy, mixed !
, with substances liko tho white of an egg, or threads llfco j
I white silk, or thero is a morbid, dark, bilious nppcar>
ance, and white bono-dust deposits, and when there Is
I a pricking, burning sensation when passing wator, and !
pain lu the Small of the Back and along the Lolus.
Tumor of 12 Years' Growth
Cured by lladivay's Resolvent.
I DR. RADWAY'S
i 7T3 7i7l*i J V" n - PerfefitPurgaliTe&BepIatiniPlIls
perfectly taatclosi, elegantly coated with sweet from,
puree, rwrulate. purify, cleanse and strejifrthtn. liadway's
Tills, for the ciire of all disorders oi the Stomach,
Liver. Bowols, Kidneys, bladder. Nervous Diseases, ,
Headache. Constipation, Costlvene*, Indigestion, Dys- ;
pcpsla, Biliousness, Billons Fuver, Inflammation of ins
IlowtU, Piles, and all Derangometits of the Internal
Vise era. Warranted to effect n positive euro. Purely
Vegetable, containing no mercury, mineral* or deleterious
drugs.
A few done* of HADWAVS PILLS will free the system
from all the above named disorders. Prlcc, 25 cents
per Box. SOLD BY DKUGOISTa .
BEAD " FALSE AND TUtH^' 8?ld one lcttei
rtamp to BA.DWAY A CO., NoTSJ Warren St., New
York. Information worth thousands will bo sent you.
THE ALSTON HOUSE.
The Misses Cater
VTAYIJN G convenient and pleasant
Jtl rooms open in the "ALSTON
HOUSE," will be pleased t<^accommodate
any who may apply, either
for transient or permanent board.
Jan. 14, 187-1, 40-tf
Hay,Hay, Hay.
QTJAKLES & PERRIN
A EE offering a small lot of fine
HAY, at tho extremely low
price of Two Dollars and Ton Cents
per hundred for Cash. Call at oneo
and get a supply.
March 24, 1S74, tf
NOTICE.
ESTATE OF I- I FRANKLIN.
ALL persons indebted to I. N.
FRANKLIN, doe'd, will nako
^ment at once to me, or their accounts
will bo placed iu tho hands of
vn officer for collection. All persons
jolding claims agaiust I. N. Frank
in, dec'd, will present llae same to
no duly attested.
L. P. BOWIE,
Administrator.
Feb. 24 4G-5m
FRESH ARRIVALS.
PRETTY CALICOES,
Long Cloths,
A'illhiorv
Jet Black Buckles?, 1
Ilufflings, &c., at the :
Emporium of Fashion
April 29 2-tf
I, ROGERS,"
isw . M * Y
Groceries, I
ITIONARIES, Etc., Etc. 1
1 r xx c r
I UU JLA/?9 U U*j
ted and well-assorted Stock of all kinds
hased their Goods in Baltimore and
e markets for the cash and are enabled J
DRIES
l?1?iII'??Sf S
liey desire the public to patrotiize them
iquaiity and price of their goods. Call
Sent. 24. 1873. 24-tf
TirU GKEA^K^rEDY FOR [
AAlIAIIBflltVlAII 1
bunaumriiuN
which can be cured by a c
timely resort to this stand- ^
ard preparation, as has been
proved by the hundreds of
testimonials received by the *
proprietors. It is acknowledged
by many prominent physicians
to be the most
reliable preparation ever introrlnrwl
for the relief flnrl
cure of all Lung complaints,
and is offered to the public,
sanctioned by the experience
of, over forty years. "When
resorted to in season it seldom
fails to effect a speedy
' cure in the most severe
cases of Coughs, Bronchitis,
Croup, "Whooping Cough,
Influenza, Asthma, Colds,
Sore Throat, Pains or Sore- ]
ness in the Chest and Side, Jj
Tjivftr Comr?l.iir?t. I?lep.din<r t
? r 7 O
at the Lungs, &c. "Wistar's j
Balsam does not diy up a i
Cough, and leave the cause [.
behind, as is the case with 1
most preparations, but it
loosens and cleanses the
lungs, and allays irritation,
thus removing the cause of
the complaint.
PBEPARED BT '
BETH W. FOWLE & EONS, Boston, Mass.,
And sold \>y Druggists and Dealers generally.
saw MU.
? ^
Br. J. W. Tliomas j
IS prepared to furnish all kinds J
of LUMBER at the shortest i
notice at the mill formerly known as !
Maury's Mill. The Mill is in good repair,
and with tv good supply of logs
nn lmnrl r<KBtnmr?va nr>nd hnvfi no <
fear, of delay in fillitjg orders. Price i
61.50 per hundred, CASH".
J. W. THOMAS.
April 10, 1874, 52-tf
Tttention.
THE attention of our customers is
called to the fact that all unpaid
accounts for .
".j |
9 m :,a tj
: '<
. ?:
aro now past duo. "Wo need tho mo- 1
ney, and the}', without exception, will '
will please como forward and settle ,
promptly- 1
Quarles & Perrin. <
Jan. 7, 1874, 39-tf !
i
TM! TEA !! TEA IHv
Ic
s
TIIE undersigned have just receiv, .
cd a largo lot of PURE UNADULTERATED
TEA of all kinds, 3
and as they arc now Agents of the
U S. Tea Company, .c-au sell it at -j
cheapcr rates than it has cvor been
sold in tho market.
PARKER & PERRIN, i
Jan 1-1, 1874, 40-tf
C. B. PARKS, ~ J
Grim and Lock Smith,
GREENWOOD, S. C.,
WOULD respectfully inform his
friends and customers that he is
prepared to do all work In his line at
short notice and in the best style, A
good supply of material always on hand, j
rvil >ruii\ ? in iuu tirn, iiiiu uujic uuijr mi ?
cash. Shop near the Depot. Thankful
for past flavors bestowed on him at
Cokesbury, he would solicit a continuance
of the same at his new shop in
Greenwood. t
April 1, IS74 51-Gm '
a
Swedes Iron,!
of all sizos, for PLOWSj s
b
fbr sale by 0
J c
BARNWELL & Co. *
Feb. 25, 1874. v
Shoes.
A lot of. VERY SUPERIOR SHOES 1
from the popular house of Gower, Mills |
& Co., of Greenville, just received and i
for sale at "190" by j']=
Cunningham & Hill. |
/prill, 1874, 51-tf
' .... ..
STEftM
Columbia, S. C.
mmmum ' MatAnMfcMt ? ?
?. W. WING,
Proprietor.
MANUFACTURER OP *
lash, Blinds, Doers,
WINDOW :
AH) DOOR FRAMES,.
-My
is! Pivot Etiifls M Shifters,
COLUMNS, ;
Pilasters,
MANTEL PIECES,
:s il
WnnJrirmrq. "RrarvViPfrfl.
Iland-Rails, ;;:;X
. J ; .O 'iiti
JEWELS, BALU$Tf?S-,
'troll Wort 'of all Brandon
hu ...
Lll Work Guaranteed A No. 1.
May 28, 1873, 7-ly. '.a!
v;V .
OFFICIAL^!
. ,
* 4' \ \ V
? ' A M il n * - - ^
state ot soutn uaroima.
Office of Secretaky of Statk|, \
Columbia,.Jan'y 13,137*4.J
The Abbeville "PRESS XXD
3 A MISTER" is hereby deslgqated
,s the Newspaper for the publication
if all Legal Notices and Official A'^verisements
for the County of Abbjeyttle,
inder the Act, approved February 22d,
870, entitled "An Act to Regulate the
Publication of Legal and Public TV/ices,"
and the Order heretofore issued
lesignating the Abbeville Mcrfiuiti' is
lereby rescinded.
SAM'L W. MELi'OX^ i
Attorney General.
S. L, HOGE, .
Comptroller General...
H. E. HAYNE,
Secretary of State, j.I
cortify that the foregoing?is aeppy o
:he original oil file in thisOlIlcc.
H. E. HAYNE,
Secretary 01 state.
AN ACT to Regulate Ike Publim^
tion of alt Legal and Public Motives.
?'[
Suction* 1. Be it enacted by the Senate
and House of Representatives of. the
State of South Carolina, now metLimd
sitting in General Assembly, and by the
authority of the same, It shall be Ujo
.luty of tho Attorney General, the Comptroller
General, and by the Secretary ?o
State, conjointly, to designate, by public
notice [in] one or more newspaptrs
in this State, in which all legal notice,
advertisements,or publications for the
State, of any and every character requir-.
ed by law to be made public, shall' bo
published; and said Attorney General,
Uomptroller General, and Secretary or
Slate, suau nave power 10 iuuk^hiu'u
changes and new designations, from
time to time, as they may judge that
the public interest requires. . i>
Sac. 2. All State and County Officers,
and other persons are hereby required
to furnish to the newspapers-designated
uijc'or this Act, for the .State and for the
representative counties, fqr publication,
ill legal notices, advertisement*, and
publications, of any and ovcry character
required by Jaw to be made public; and
qo legal notice, advertisement or publication
required by law to be made public
shall nave any valid force or efflkt
unless published in the newspapers.
f Itla Ant* on/1 11A TlllKlL
i^iiatc^|uuuv& vuio , ???<? ?,v
Sation, of,any character in any newspaper
not desiguated under this Act, sbaU
oe paid for.from the funds of this Stat*,
?r of any County: Provided, That tbo
said officers mentioned in Section cup
diallrivave power, in cases requiring ungual
publicity, to order publication in
such newspapers, in addition to those
icsignated under this Act, as by- and
ivith the advice of the Governor they
nay select; and bills so incurred sbah
)e audited and paid in the usual mauler.
.v . . :
Sec. 3. All Acts and parts of Acts Id*
:onsistent herewith are hereby repealed.
Sec. 4. This Act shall takeefFect from
ind after passage. ' [Jan; 22,1872.
I. GOLDSMITH. p. KTNp,
Goldsmith <fc 'TZma*
FOTJNDESS & MACHINISTS,
(PHCENIX IEOX WOilKS,
COLUMBIA. S, Ci
K/fANUKACTIJEERS of Steam En-.
Lf JL glues or an sizes; jiorse powers*.
JU'Ciifor and Muley Saw Mills, Gri$*.
md Sugar Cane Mills, Flour Mills, Qc*
mmcntal, House and Store Fronts, Iron,
failings, Agricultural Implements, etc..
iSrass and Iron Castings of all klndtfc
nadc to order on short notice, and on
he most reasonable terms. Also, manlfaeturers
of Cotton Presses,
May 28,1873, 7-12rii
MTISTRY! DENTISTRY!!
TW IT Ti 1I7TT CAW
JJ1* XX* sJ? TV XXJVJVAX
pkFFERS his professional services to
Lf the people of Abbeville County
nil of upper South Carolina. Having
ust finished a course of study in the
'ennsylvania College of Dental Sur;ery,
he feels fully competent to attend
o all cases requiring the exe'.cise of
killed Dental Surgery that may bo
nought to him. He asks the patronage
i me people, ana guarantees iuji. uuu
omplete satisfaction. He has procured
full set of first-class Dental Instruaents,
and Is prepared to do first-Class'
fork at most reasonable rates. *
OFFICE jnst over Post Office.
-L^
MARBLE! MARBLE\
PULL Stock always on hand of the
best material?and all work done
i the best manner anil at low prices,
E md^ome designs always on hand.
Ilespectfully,
J. D. CHALMERS,
April 8,1874,32-tf