Willis v. Heighway

Citations

• 40 S.C. 476
• 19 S.E. 135
• 1894 S.C. LEXIS 174

Syllabus

<p>1, Statutes — Delinquent Taxes. — The tax act of 1886 to raise supplies for the fiscal year of 1886-7, limited the time for the payment of taxes to December 15,1887, prohibited au extension of time beyond that date, directed a sale of delinquent lands by the county treasurer, and regulated the time and manner of sale. By act No. 433, of December 24, 1887, the time for paying these taxes was extended to January 11, 1888, and the contrary provision in the act of 1886 was repealed. By act No. 429, also passed December 24, 1887, changes were made in the manner of enforcing collection of delinquent taxes, the sheriff was made the selling officer, and all inconsistent provisions of law were repealed. Held, that land delinquent for non-payment of the taxes of 1886-7 was properly sold under act No. 429, and the sheriff’s deed to the purchaser at such sale conveyed a good prima facie title.</p> <p>2. Ibid. — Ibid.—The provision in the act of 1886, prohibiting an extension of time, did not prevent a subsequent legislature from granting such extension, but ivas probably intended as a restraint only upon the comptroller general.</p> <p>3. Ibid. — Ibid.—Obligation op Contracts. — The remedy for the enforcement of the payment of taxes, existing at the time of the levy, even if the obligation to pay taxes rests in contract, may be changed by subsequent legislation, as the remedy provided by law for the enforcement of a contract may be changed, if not thereby destroyed or so changed as to materially affect the value of the. obligation created by the contract.</p>