Gilliland v. Citadel Square Baptist Church

Citations

• 33 S.C. 164
• 11 S.E. 684
• 1890 S.C. LEXIS 116

Syllabus

<p>Under tho General Statutes of 1872, it was required that lands should he listed for taxation in the name of tho owner, hut if tho owner was unknown, then the word “unknown” should bo entered in the column of names. This latter provision as to unknown owners was incorporated in the revision of 1882 as a proviso to the section relating only to exempted lands. Held, that this proviso was misplaced by mistake, and having no sensible connection with the section to which it was added, must refer to the listing for taxation. Therefore land so listed and forfeited for non-payment of taxes could be validly conveyed in fee by the sinking fund commission.</p>