State ex rel. Hagood v. Thompson

Citations

• 18 S.C. 538
• 1883 S.C. LEXIS 29

Syllabus

<p>1. Before real estate can become forfeited to the State under our statutes, the following facts must concur: first, the land must appear properly upon the tax duplicate assessed; second, there must be a failure to pay the taxes; third, the land must be exposed to sale under the regulations prescribed for the sale of delinquent lands; and, fourth, there must be a failure to sell for the want of bidders.</p> <p>2. Under the assessment act of 1878 (16 Stat. 777), the board of assessors are required to assess the value of all real estate, “ and certify their assessment back to the said auditor to be entered upon his duplicate.” Held, that this required the board to certify in writing, and parol evidence by a clerk to the board, that he had made entry of the assessment by their direction upon the taxpayer’s return was properly excluded, it not being the best evidence of their action.</p> <p>3. The auditor’s deed for delinquent land is prima facie evidence of good title under the express terms of section 116 of the act of 1874 (15 Stat. 772), but there being no such provision in the next succeeding section relating to forfeited lands, the court cannot supply it, and in such case the State must prove its title.</p>