Cleveland v. McCravy

Citations

• 46 S.C. 252
• 24 S.E. 175
• 1896 S.C. LEXIS 52

Syllabus

<p>1. Sheruh? — Tax Execution — Costs.—A sheriff does not levy, tax warrants by virtue of his office as sheriff, but under authority of the tax statutes, and he is not entitled to costs or commissions on a tax' warrant or execution illegally levied by him.</p> <p>2. Courts — Jurisdiction.—-When any court of competent jurisdiction takes possession of property, every other court is ousted of jurisdiction so long as such possession is maintained. Voorhies, Miller Co. v. Hurst, Purnell 6° Co. et al., 46 S. 0., 114, followed.</p> <p>3. Costs — Rev. Stat., Seo. 348. — Under section 348 of Revised Statutes, the sheriff is entitled to collect five per cent, on such sums only as he collects out of property sold under the levy of a tax execution. ■</p> <p>4. Sheriff’s Pees — Tax Execution. — Pees collected by a sheriff on a tax execution belong to him, and do not go into the State treasury, and the rule requiring action to be brought in thirty days against county treasurer for taxes paid under protest, does not apply in such case.</p> <p>5. Receiver. — -Ibid.—When a court appoints a receiver to take charge of property, during such receivership the property is in possession of the court, and while in its possession cannot be levied on by sheriff under tax executions.</p>