venes, and shall transmit its decision to the County Auditors, who shall forthwith conform their action thereto. A. D. 1912. State Board. Civ. '02, Sec. 433. The said Board shall meet at Columbia on the Time of meeting and prosecond Tuesday in July, one thousand eight hundred and ceedings of ninety-four, and on the same day in every fourth year thereafter. Each member shall take an oath or affirmation that 389. he will, to the best of his knowledge and ability, so far as the duty devolves on him, equalize the valuation of real property among the several Counties, towns, cities and villages in this State according to the rules prescribed by this Chapter for valuing and equalizing the value of real property; and having received from the Comptroller-General the abstracts of real property transmitted to him by the several County Auditors, said Board shall proceed to equalize the same among the several towns, cities, villages and Counties in this State in the manner hereinafter prescribed. 1st. They shall add to the aggregate value of the real property of every County which they shall believe to be valued below its true value in money such per centum in each case as will raise the same to its true value in money. 2d. They shall deduct from the aggregate valuation of the real property of every County which they shall believe to be valued above its true value in money such per centum in each case as will reduce the same to its true value in money. 3d. If they believe that right and justice require the valuation of the real property of any town, city or village in any County, or of the real property of such County not in towns, cities or villages, to be raised or to be reduced, without raising or reducing the other real property of such County, or without raising or reducing it in the same ratio, they may in every such case, add to or take from the valuation of property in any one or more of such towns, cities or villages, or of property not in towns, cities or villages, such per centum as they believe will raise or reduce the same to its true value in money. The Board shall keep a full account of their proceedings and orders. tion of mem bers. Sec. 434. Each member of the Board shall receive three Compensadollars per day for each day he shall be employed in performing the duties enjoined upon him, and five cents per Civ. 02, § mile for traveling to, and the same for returning from, the 434. A. D. 1912. ComptrollerGeneral to sult of their to County Au 435. seat of government, to be computed by the most usually traveled route, and paid out of the State Treasury, on the warrant of the Comptroller-General. Sec. 435. When the State Board of Equalization shall transmit re-have completed their equalization of real property among deliberations the several Counties, the Comptroller-General shall transditors. mit to each County Auditor a statement of the per centum Civ. 02, to be added to, or deducted from, the valuation of the real property of his County, specifying the per centum added to, or deducted from, the valuation of the real property in each of the several towns, villages, and cities, and of real property not in towns, villages, or cities, in each case an equal per centum shall not have been added to, or deducted from each; and the County Auditor shall forthwith proceed. to add to, or deduct from, each tract or lot in his County the required per centum on the valuation thereof as it stands, after having been equalized by the County Board of Equalization, adding any fraction over fifty cents, and deducting any fraction less than fifty cents, so that the valuation of any tract or lot shall not contain any fraction of a dollar, and charge the same with taxes upon such equalized value. CHAPTER XV. The Collection of Taxes. ARTICLE 1. The County Treasurer-appointment, tenure of office, compensation, etc. ARTICLE 2. Powers and Duties of County Treasurer and general provisions concerning the collection of taxes. ARTICLE 3. Remedies and proceedings for relief of tax payers. ARTICLE 4. Enforced collection of delinquent taxes. THE COUNTY ARTICLE I. TREASURER-APPOINTMENT, TENURE OF OFFICE, COMPENSATION, &C. A. D. 1912. Treasurer; ed. XXIV, 425; 629, 633; 1031. Section 436. The Governor is authorized by, and with County the advice and consent of, the Senate, to appoint for each how appoint County in the State a County Treasurer, who shall hold Civ. '02. office for two years and until his successor is appointed and 392 1904, qualified. Before entering upon the duties of his office he 1907, XXV. must take and subscribe the oath of office prescribed by the 1908, XXV. Constitution, and also the oath with respect to duelling. The Governor may require from said officer such bond as he may deem necessary, but the bond of the County Treasurer of Charleston County shall not be less than fifty thousand dollars; the bonds of the County Treasurers of the Counties of Richland and Beaufort, respectively, not less than thirty thousand dollars; the County Treasurers of Bond. Saluda and Dorchester, respectively, ten thousand dollars; and the County Treasurer of Berkeley County, twelve thou A. D. 1912. Suspension and removal from office. sand dollars; the County Treasurer of Bamberg County, fifteen thousand dollars; the County Treasurer of Georgetown County, twenty-five thousand dollars; and the County Treasurer of Horry County, thirty thousand dollars; and the bonds of the County Treasurers of the other Counties, respectively, not less than twenty thousand dollars. Liability on bond.-Greenville Co. v. Runion, 9 S. C., 1; State v. Teague, 6 S. C., 149; State v. Baldwin, 14 S. C., 139; York County v. Watson, 15 S. C., 9; Aiken Co. v. Murray, 35 S. C., 508; 14 S. E., 954. Sec. 437. County Treasurers shall be subject to suspension and removal from office by the Governor, upon the same Civ. '02, grounds and in the same manner as prescribed in Section 378 in relation to County Auditors, and all the provisions of said Section are hereby made applicable in cases of suspension and removal of County Treasurers. 393. Charleston Counties may ties; duties sation. Civ. '02, § 394. Treasurers of Sec. 438. The Treasurer of Charleston County may and Berkeley appoint one deputy and the Treasurer of Berkeley County appoint depu- three deputies, whose duty it shall be to assist in the collecand compen- tion of taxes in said Counties, respectively. Each deputy shall receive as compensation for his services the same commissions as are paid for collection of taxes to the County Treasurer, but the total amount paid to such deputy in any current year shall not exceed five hundred dollars. Their duties shall be confined to the collection of simple taxes and shall not include penalties attached thereto. They shall give such bond for the faithful performance of their duties as said Treasurers, respectively, shall require. ARTICLE II. POWERS AND DUTIES OF COUNTY TREASURER, AND GENERAL to be kept Civ. '02, § 396. may attend Section 439. The County Treasurer shall keep his office When office open for the receipt of taxes during the times fixed from open. time to time by law. Sec. 440. The County Treasurers of the respective Coun- County ties may attend at certain safe and convenient places for the Treasurer purpose of collecting taxes. They shall give twenty days' convenient public notice of the days when they will be at the places lect tax. designated: Provided, That the provisions of this Section Civ. '02. § shall not apply to the Counties of Chester, Georgetown, XXIV, 833. Sumter, Spartanburg and York: Provided, further, That Special pro places to col 397: 1905, to as Dorchester garding taxes. 1906, XXV, in the County of Dorchester, in addition to the provisions vision already provided for the collection of taxes, the County County reTreasurer shall give twenty days' public notice of the time and place he shall attend for the collection of said taxes 44." at the following places in said County, to wit: Reevesville, Grover, Harleyville, Ridgeville, Givhans, Delmars, and Summerville. able annuhow payable. XXVI, 74. Sec. 441. All taxes shall be due and payable between the Taxes pay15th day of October and the 3st day of December after ally; their assessment in each and every year; they shall be pay- Civ. 02. § able in the following kinds of funds, and no other: Gold 398 1909, and silver coin, United States currency, national bank notes. and coupons, which shall become due and payable during the current year on the consolidated bonds known as Brown bonds, and the bonds of this State known as Blue bonds, and any other State bonds which may be issued by authority of an Act of the General Assembly the coupons of which are by such Act made receivable for taxes: Provided, however, That jury certificates and per diem of State witnesses in the Circuit Court and all County claims which have been |