§ 8. Act Further Amended-Powers of Tax Commission. That Section 17 of this Act be, and the same is hereby amended, so that said Section 17 when so amended shall read as follows:

Section 17. At any time after the expiration of one year from the date of the appointment of the executor or administrator of any estate upon which the tax has not been determined as provided in Section 12, or upon which no tax has been paid, the South Carolina Tax Commission may require such executor or administrator or any person or corporation interested in the succession, to appear at the office of the South Carolina Tax Commission at such time as the South Carolina Tax Commission may designate, and then and there to produce for the use of the South Carolina Tax Commission in determining whether or not the estate is subject to said Tax and the amount of such tax, if any, all books, papers, or securities which may be within the possession or within the control of such executor, administrator or beneficiary relating to such estate or tax and to furnish such other information relating to the same as he may be able and the South Carolina Tax Commission may require. Whenever the South Carolina Tax Commission shall desire the attendance of an executor, administrator or beneficiary as herein provided, it shall issue a summons, stating the time when such attendance is required, and shall transmit the same by registered mail or by process now provided by law to such persons or corporation fourteen days at least before the date when such person or corporation is required to appear. If a person or corporation receiving such notice neglects to attend or to give attendance so long as may be necessary for the purpose for which the summons was issued, or refuses to produce such books, papers or securities, or to furnish such information, such person or corporation shall be liable to a penalty of one thousand dollars for each offense, which shall be recovered by the South Carolina Tax Commission for the use of the State. Provided, The South Carolina Tax Commision, upon good cause shown, may, in their discretion, remit the said penalty in whole or in part. In case of the refusal or neglect of any person or corporation so summoned by the South Carolina Tax Commission to appear before it and produce such books, papers or securities, the South Carolina Tax Commission may apply to any Justice of the Supreme Court, Circuit Judge or the Judge of the County Court for Richland County for a

mandamus to compel obedience to such summons and the hearing thereon may be had in Richland County or any other convenient County. The South Carolina Tax Commission may commence as action for the recovery of any of said taxes at any time after the same become payable; and also whenever the Judge of Probate certifies to it that the final account of an executor, administrator or trustee has been filed in such Court, and that the settlement of the estate is delayed because of the non-payment of said tax, upon written application of any executor, administrator or trustee the South Carolina Tax Commission may, in its discretion extend the time for the payment of the said tax.

§ 9. Act Further Amended-Delivery or Transfer of Securities by Corporations and Fiduciaries.-That Section 19, of said Act be, and the same is hereby amended, so that said Section 19, when so amended shall read as follows:

Section 19. If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this State standing in the name of the decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the State Treasurer on the transfer thereof. No safe deposit company, trust company, corporation, bank or other institution, person or persons having in possession or under control, securities, deposits or other assets belonging to or standing in the name of a decedent who was a resident or nonresident, or belonging to or standing in the joint name of such decedent and one or more persons, including the shares of the capital stock, of, or other interest in, the safe deposit company, trust company, corporation, bank, or other institution making the delivery or transfer herein provided, shall deliver or transfer the same to the executors, administrators or legal representatives of said decedent, or to the survivor or survivors when held in the joint name of a decedent and one or more persons, or upon their order or request, unless notice of the time and place of such intended delivery or transfer be served upon the South Carolina Tax Commission at least ten days prior to said delivery or transfer; nor shall any safe deposit company, trust company, corporation, bank or other institution, person or persons, deliver or transfer any securities or deposits or other assets belonging to or standing in the name of a decedent, or belonging to or standing in the joint name of a decedent and one or more persons, including the shares of the capital stock,

or other interest in, the safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer, without retaining a sufficient portion or amount thereof to pay any tax or interest which may thereafter be assessed on account of the delivery or transfer of such securities, deposits or other assets,, including the shares of the capital stock of, or other interest in, the safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer under the provisions of this Act, unless the South Carolina Tax Commission consent thereto in writing. And it shall be lawful for the South Carolina Tax Commission personally or by representatives, to examine said securities, deposits, or assets at the time of such delivery or transfer. Failure to serve such notice, or failure to allow such examination, or failure to retain a sufficient portion or amount to pay such tax and interest, as herein provided, shall render said safe deposit company, trust company, corporation, bank or other institution, person, or persons liable to the payment of the amount of the tax and interest due or thereafter to become due upon said securities, deposits, or other assets, including the shares of the capital stock of, or other interest in, the safe deposit company, trust company, corporation, bank, or other institution making the delivery or transfer, and in addition thereto a penalty of one thousand dollars and the payment of such tax and interest thereon or of the penalty above prescribed, or both, may be enforced in an action brought by the South Carolina Tax Commission in any Court of competent jurisdiction; Provided, The South Carolina Tax Commission, upon good cause shown, may, in their discretion, remit the said penalty in whole or in part.

§ 10. Act Further Amended-Blanks and FormsPenalty for Refusal to Use.-That Section 22 of said Act be, and the same is hereby amended, so that said Section 22, when so amended shall read as follows:

Section 22. The South Carolina Tax Commission shall prescribe all forms, books, and blanks for the use of the Probate Judges for the administration of this Act, which shall be provided at the expense of the several Counties, and the South Carolina Tax Commission shall mail notice to the Probate Judge of each form, book or blank required to be used thirty days before the use thereof is required. In case any Probate Judge shall fail, refuse or neglect to use any forms, books or blanks prescribed by the South Carolina.

Tax Commission as above provided, he shall be subject to a penalty of one hundred dollars and an additional penalty of ten dollars for each day's omission. Upon the request of the South Carolina Tax Commission the Attorney-General or any Solicitor shall institute such action in the Court of Common Pleas for the recovery of the penalty herein provided. The South Carolina, Tax Commission upon good cause shown, may, in their discretion, remit the penalty or penalties or any part thereof prescribed in this section.

§ 11. Act Further Amended-Accrued Penalties.—That said Act be further amended by striking out Section 25 and substituting in lieu thereof the following, to be known as Section 25:

Section 25. Liability to any penalty or penalties that may have heretofore accrued shall not be affected by this amendatory Act and the same may be enforced as heretofore provided, Provided, That the South Carolina Tax Commission may, upon good cause show:1, in their discretion remit such penalty or penalties heretofore accrued in whole or in part.

§ 12. All Acts or parts of Acts inconsistent with this Act, be and the same are hereby repealed.

§ 13.

That this Act shall go into effect immediately upon its approval by the Governor.

Approved the 26th day of March, A. D. 1924.

No. 539.

AN ACT to Provide for the Payment of Salaries of School Teachers in all Schools in South Carolina and to Appropriate Funds to Meet Same.

Section 1. State to Pay Salaries of Teachers for Six Months Term-Proviso.-Be it enacted by the General Assembly of the State of South Carolina: The General Assembly shall make sufficient appropriation to pay the salaries of all school teachers in the public schools of the State for six months, according to the schedule outlined below: Provided, however, That no school in any school district shall continue open for a longer period of time than that fixed by the Board of Trustees in the district where such school is located.

§ 2. Tax-Use of Constitutional Tax-Local Tax for Additional Month. To meet the amount provided for in Section 1 of this Act, there is hereby levied upon all the taxable property of each county of this State (4) mills, and in addition thereto the constitutional three mill tax in each school district, which levy of four (4) mills and the constitutional three mill tax shall be supplemented by an appropriation from the State in order to provide for the payment of the salaries for the six months term, as provided for in Section 1: Provided, That each District or County shall be required to provide a sufficient amount to continue for one additional month its school or schools, in order to participate in the revenues provided in this Act.

§ 3. Salary Schedule in Accredited Schools. That in any accredited high school applying for support under this Act, the schedule of teachers' salaries to be paid from regular or special funds shall be as follows: The principal of an accredited high school shall be paid during the first year not more than One Hundred and Thirty ($130.00) Dollars per month; any principal returning to the same may be paid during the second year an additional stipend of Five Dollars per month, and during the third year a further stipend of Five Dollars per month. An assistant teacher in the high school grades of an accredited high school shall be paid during the first year not more than One Hundred ($100.00) Dollars per month; any assistant teacher returning to the same school may be paid during the second year an additional stipend of Five Dollars per month, and during the third year a further stipend of Five Dollars per month. An assistant teacher in the elementary grades of an accredited high school holding a first grade certificate shall be paid not more than Ninety ($90.00) Dollars per month; an assistant teacher holding a second grade certificate shall be paid not more than Seventy-five ($75.00) Dollars per month, and an assistant teacher holding a third grade certificate shall be paid not more than Sixty ($60.00) Dollars per month. Any assistant teacher in the elementary grades of an accredited high school returning to the same school may be paid during the second year an additional stipend of Five Dollars per month, and during the third year a further stipend of Five Dollars per month. A superintendent, a supervisor or a principal of any school with more than ten teachers in all the grades shall receive the same remuneration as the principal of an accredited high school.