S.C. Code Ann. § 4-1-10
The State of South Carolina is divided into forty-six counties. Each county is a body politic and corporate for the following purposes:
HISTORY: 1962 Code SECTION 14-1; 1952 Code SECTION 14-1; 1942 Code SECTION 2975; 1932 Code SECTION 2975; Civ. C. '22 SECTION 667; Civ. C. '12 SECTION 587; Civ. C. '02 SECTION 529; G. S. 403; R. S. 461; 1868 (14) 134; 1822 (17) 682; 1912 (27) 807; 1916 (29) 717; 1919 (31) 5.