Fort Mill Times

SHERIFFS MUST COLLECT TAXES.
Otherwise State Tax Commission Will Enter Suit Against Them.

South Carolina sheriffs who fail to collect or to report their inability to collect executions of the State tax commission will, all other endeavors failing, be sued on their bonds for the uncollected executions with interest, it was announced in Columbia Saturday morning by W. G. Query, chairman of the commission.

The suits are to be brought by the commission under the provisions of an act passed by the Legislature this year. The act provides that "negligent or wilful failure" on the part of any sheriff to collect the tax commission's executions or to report violations or inability to make collections is made "a breach of the official bond of the sheriff."

"The tax commission would avail itself of this remedy only with reluctance," Mr. Query said. "Sheriffs generally have been of no inconsiderable aid to us; many of them are friends of members of the commission or its agents. The duty of collecting these taxes has been imposed upon us, however, and in justice to the merchants, dealers and others who have paid the taxes we cannot permit evasions of the levies without exhausting all remedies designed to effect their collection."

Notice of the commission's intention Saturday was sent to Sheriff Sam K. Willis of Greenville county, to whom Mr. Query wrote as follows:

"The Nu Grape Manufacturing company, M. M. Meadow, proprietor, has filed their soft drink report for the month of July, but did not remit for tax due. This concern has not been paying taxes due the State and we have for some time been forwarding executions to you against this concern and the Meadows Manufacturing company, which are one and the same, but we do not find that you have remitted for any amount.

"We dislike very much to take action against you in this matter, but unless you take steps to force collection of the executions in your hands we will be compelled to bring action under section 5, act No. 475, acts of 1926."

The amount the Nu Grape concern owes the State, according to Chairman Query, runs beyond $5,000.