S.C. Code Ann. § 12-37-1650
If any railroad, its appurtenances, equipments and property of any kind whatsoever shall be in the hands of a receiver or other officer, such receiver or other officer shall make the returns required by this chapter.
HISTORY: 1962 Code SECTION 65-1675; 1952 Code SECTION 65-1675; 1942 Code SECTION 2640; 1932 Code SECTION 2640; Civ. C. '22 SECTION 377; Civ. C. '12 SECTION 310; Civ. C. '02 SECTION 281; G. S. 184; R. S. 238; 1881 (17) 994.