¶1The opinion of the court was delivered by
¶2In this case the appellant filed his petition, addressed to the presiding judge of the Court of Common Pleas, setting forth, substantially, that he had become the purchaser of certain land in the County of Berkeley, which respondent had sold under a warrant or execution issued by the county treasurer of said county to enforce the payment of taxes on said land, and that although he had complied with the terms of said sale, and received titles from the said respondent, he had neglected and refused, upon demand, to put appellant in possession of said land, as required by the provisions of the act of 1887 (19 Stat., 862), and the amendments thereto, under which the sale had been made. Wherefore, the petitioner prayed for an order directing the said John B. Morrison, sheriff as aforesaid, to put the petitioner in possession of said land, as required by the statute.
¶3On hearing this petition, his honor, Judge Fraser, issued an order requiring the respondent to show cause why the appellant should not be put in possession of the land mentioned in the petition. To this rule to show cause, the respondent made return, setting forth his reasons for not putting the appellant in possession of the land, but not raising any question of jurisdiction. These reasons need not be stated here, as, under the view which we take of the case, it would not only be unnecessary, but perhaps improper, for us to consider the merits. The Circuit Judge held, that as the execution under which the land was sold did not issue out of this court — the Court of Common Pleas — he had “no jurisdiction, by rule on the sheriff, to require him to perform duties imposed on him by law and under execution issued by some other authority than this court;” referring to a case in Darlington as sustaining his view.
¶4*3711 *370The case alluded to by his honor is, doubtless, the case of *371James v. Smith, 2 S. C., 183, which we think fully supports his view. In that ease the plaintiffs instituted proceedings, under the act of 1866 (13 Stat., 416), before a magistrate to eject the defendants, Smith and Bristow, alleged to be tenants of plaintiffs, from certain lands, and upon hearing the same the magistrate issued his warrant, directed to Thomas C. Cox as sheriff of said county, requiring him to eject said Smith and Bristow from said premises, and to put the plaintiffs in possession of the same. The warrant having been lodged with the sheriff, and he having failed to execute the same, the plaintiffs applied to and obtained from the Court of Common Pleas a rule on the sheriff, to show cause why he should not be attached for a'contempt, because of his failure to execute said warrant. To this rule the sheriff made return, “and for cause submitted inter alia that the plaintiffs have no right to procure an attachment against him for contempt of court, for failing to execute the process of another and inferior jurisdiction.” The Circuit Judge held the return insufficient, made the rule absolute, ordered the sheriff forthwith to execute the warrant issued by the magistrate, and that upon his failure so to do by a day named, he be fined, and be imprisoned until he purged his contempt, and that a writ of attachment do issue to enforce the order. From this order the sheriff appealed, upon the ground, amongst others, that the Circuit Judge “had no right to entertain a rule against the sheriff for failing or refusing to execute the process of an inferior tribunal, or auy tribunal except his own court.” Pending this appeal the writ of attachment was issued and the sheriff was arrested and imprisoned thereunder, whereupon he applied to the chief justice for a writ of habeas corpus, which was granted, and upon hearing the return thereto the sheriff moved for and obtained his discharge. In granting the order of discharge, Moses, C. J., rendered an elaborate opinion, holding that the Circuit Court of Common Pleas has no jurisdiction, upon a mere rule to show cause, to attach a sheriff for contempt, in failing to execute a warrant issued by a magistrate in a civil proceeding, directed to the sheriff and legally in his hands for execution. This opinion was subse*372quently adopted by the Supreme Court upon the hearing of the appeal as expressive of the law applicable to the matter.
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¶10The object of this provision, judging from its phraseology, seems to be nothing more than to invest the chief fiscal officer of the State with power to enforce the collection of taxes under *374executions placed in the hands of the sheriffs, and has no reference to any other duties required of the sheriff. If that officer collects the taxes and pays them over to the proper authorities, the comptroller general has nothing more to do with t.he matter. It is no concern of his whether the sheriff performs his duty to the purchaser of land under an execution for taxes — for instance, whether he puts the purchaser into possession or not. That is a matter which concerns the purchaser, and not the State or its chief fiscal officer. The provision is manifestly designed to secure the prompt collection of the taxes, and not intended to give the comptroller general general supervision and control of the sheriffs in the discharge of their official duties, but only so far as to enforce prompt collections of taxes, and prompt payment over of the same. But if we are in error in this view, we do not see how appellant’s case is helped by this provision. This is not a proceeding instituted by the comptroller general, and, on the contrary, so far as appears, that officer has nothing to do with it, and, perhaps, knows nothing of it. So that, even if it should be conceded that the comptroller general has the power, by rule on the sheriff, to compel him to put a purchaser, at a sale made by him under a tax execution, into possession, no such power has been exerted in this case.
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¶12The judgment of this court is, that the judgment of the Circuit Court be affirmed.