South Carolina Code § 3-3-160

Fifty feet on South Battery in Charleston for beacon or harbor light.
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A site, restricted to fifty feet square, on South Battery in the City of Charleston has been ceded to the United States for a beacon or harbor light. Such site shall be forever exempt from any taxes to be paid to this State and shall be subject to the same restriction as was attached to the cession of a lot on South Island as set forth in Section 3-3-290.

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