Vallentine v. Robinson

The opinion of the Court was delivered by

Mr. Justice Bonham.

John Brunson, late of Orangeburg County, died intestate June 25, 1930, seized and possessed of 368 acres of land, which were listed in the books of the county auditor. An Act of the General Assembly, known as the “Tax Extension Act for Orangeburg County”, provided for the collection of delinquent taxes in ten equal annual install- merits. This Act went into effect May 5, 1932, 37 St. at Large, p. 1560, at which time taxes on this land for the years 1929, 1930, and 1931, were delinquent and in execution. The executions for these years…