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Bulletin No. 23
COMMONWEALTH OF PENNSYLVANIA.
LEGISLATIVE REFERENCE BUREAU
James N. Moore, Director
THE TOWNSHIP LAW
By
C. C. Breisch, Esq.,
R. S. Frey, Esgq.,
B. R. Glidden, Esq.,
Asie 885
(2)
PREFACE
This publication was prepared pursuant to the provisions of the
Act of March 31, 1921, P. L. 81. It contains two parts, first the
General Township Act of 1917, usually called the Township Code,
and an Appendix containing various other legislation of interest to
students of township law.
The General Township Act adopted by the General Assembly of
1917 is substantially a re-enactment of existing law relating to town-
ships. In this act the law was arranged in a systematic manner and
conflicting provisions were harmonized and language simplified.
Being substantially a re-enactment of existing law, the source of the
various provisions of the General Township Act is of immeasurable
value to the students of this branch of the law. With this informa-
» tion the reader may readily ascertain the various adjudications
theretofore made by the courts, and trace the history of the legis-
lation. At the end of each section of the General Township Act
notes have been added giving the source from which the provisions
were originally drafted. The Code has also been annotated with all
cases decided since its adoption.
The acts published in the Appendix have been arranged by chapters
and have been annotated with all the leading cases. For convenience
in indexing and to facilitate the use of this publication, the numeri-
cal section numbering of the General Township Act has been con-
tinned in the Appendix.
A table of cases, a table of acts and an analytical index have been
added after the Appendix.
We will appreciate if the readcr will call our attention to any
errors or omissions.
JAMES N. MOORE,
Director.
June 1, 1922.
(3)
(4)
TABLE OF CONTENTS
THE GENERAL TOWNSHIP ACT
Sections
Chapter I. Preliminary Provisions, .............00.ee000. 1-9
Chapter IL. Classification of Townships, .............0.00. 15-16
Chapter Tlf. Creation of Townships, ...............0. 0000. 20-68
Article I. Erection of townships of the
second class,.............. 20-28
Article Il. Designation of townships of
the first class, .......... 30-34
Article III. Re-establishment of townships
of the second class, ...... 35-36
Article IV. Division of townships, ...... 40-65,
Article V. Consolidation of townships, .. 66-68
Chapter IV. Township Lines and Boundaries, .............. 70-95
Chapter V. Blection of Officers; Vacancies in Office, ...... 100-183
Article I. In townships of the first lass, 100-138
Article - II. In townships of the second
CLASS, etie xasdcnsed d05 ive dub ware 140-183
Chapter VI. Township Officers, ........... 0. ccc cece ee cece 190-367
Article I. General provisions, ......... 190-198
Article II. Township commissioners, ..... 210-214
Article Ili. Township supervisors, township
superintendent, and road
MNASEEYS sgt ons MBs ows helas'g He 280-241
Article IV. Township treasurer, ......... 260-287
Article V. Township secretary, ......... 300-312
Article VI. Township auditors, .......... 325-341
Article VII. Township police, ............ 355-358
Article VIII. Tax collectors, assessors, and
assistant assessors, ....... 365-367
Chapter VII. General Powers, ..........ccc cece cece cece ees 380-386
Article I. Of townships of the first class, 380-381
Article II. Of townships of the second
CLASS: os asus SAH ae He dues ce 385-386
Chapter VIII. Taxation; Finance; Road Fund, .............. 890-439
Article I. In townships of the first class, 390-406
Article II. In townships of the second
CLASS oss /2 a Aime ticie stead eases 420-439
Chapter ES, JmMieeht DOM, 2 cenere sas eee naw cae eead sd aas 460-472
Chapter X. Damages for Injury to Property, .............. 485-488
Chapter XI. Roads, Streets, and Highways, ................ 495-846
Article I. In townships ef the first class, 495-625
Article II. General provisions, .......... 640-846
Chapter XI. ‘Bridges: aiid Viadwets;. mean that the
crime defined was an indicatable offense at common law: Allen v. Common-
wealth, 77 Super. Ct. 244.
Section 241. The township supervisors or township superinten-
dents, elected or appoined in pursuance of this act, shall have all
the powers and shall perform all the duties imposed by existing laws
on supervisors of roads and bridges and highways and road com-
missioners, or other officers having in charge the township roads,
and shall be subject to all responsibilities and penalties imposed
upon such officers.
Drafted from See 20, Act of July 22, 19138, P. L. 915, and part of Nee.
90, Act of April 15, 1834, P. L. 537.
CHAPTER VI
TOWNSHIP OFFICERS.
ARTICLE IV.
TOWNSHIP TREASURER.
(a) General Provisions.
Section 260. Whenever any moneys are collected in any town-
ship of the first or second class, for any special purpose, and are
paid into the hands of the treasurer. of such township, it shall be
unlawful for such treasurer to apply such moneys, or any part there-
of, to any purpose other than that for which such moneys were
collected. Every such misapplication shall be a misdemeanor. Upon
conviction of such offense, the treasurer shall be punished by a fine
of not less than the amount so misapplied, or by imprisonment for
not less than three months and not more than one year.
Drafted from Sce. 1, Act of May 16, 1857, P. L. 535.
Section 261. If any township treasurer of any township of the
first or second class shall neglect or refuse to perform any of the
duties of his office, he shall be fined in a sum not exceeding one
hundred dollars, and shall be disqualified from holding the office.
Drafted from See. 98, Act of April 15, 1834, P. L. 5387.
(b) Of Townships of the First Class.
Section 270. The treasurer of each township of the first class
shall give bond, in a sum to be prescribed by ordinance, and at
least equal to the probable amount of the annual township tax.
Such bond shall be subscribed by sureties approved by the township
commissioners, or by a surety company duly authorized to do
business in this Commonwealth. The bond given by the treasurer
shall be conditioned for the faithful performance of the duties of
his office, for a just account of all moneys belonging to the township
funds that may come into his hands from taxation or otherwise,
and payment over thereof only in the manner prescribed by law;
for the delivery to his successor in office of all papers, books, docu-
ments, and other things held in right of his office, and for the pay-
ment to such successor of any balance in money remaining in his
hands or charged against him in the settlement of his accounts.
Said bond shall be filed with the township commissioners
52
Drafted from parts of Sec. 13, Act of April 28, 1899, P. L. 104, and See.
5, Act of April 27, 1909, P. L. 198.
Section 271. The township treasurer shall receive for his duties
as treasurer and tax collector for the township a sum equal to five
per centum of all township taxes received or collected by him, and,
in addition thereto, a sum equal to one per centum on all other
moneys received or collected by him for the township, unless a dif-
ferent rate be fixed by ordinance of the township commissioners
passed thirty days prior to his election.
Drafted from See. 1, Act of June 7, 1907, P. L. 452, amending Sce. 14,
Act of April 28, 1899, P. L. 104.
Section 272. Every township treasurer shall take charge of all
township moneys, and keep distinct accounts of all sums received
from taxes and other sources, which accounts shall at all times be
open to the inspection of the commissioners and township auditors.
He shall annually state his accounts, and lay the same, together with
the books and the vouchers, before the township auditors for settle-
ment.
Drafted from part of See. 18, Act of April 28, 1899, P. L. 104.
Section 273. The township treasurer shall pay out the moneys,
coming into his hands for the fiscal year, only on orders numbered
in the order of their issue, signed by the president and attested by
the secretary of the board, and designating the appropriation out of
which the orders shall be paid. Any township treasurer who shall
pay out moneys in his hands except upon such orders, or shall pay
out moneys in excess of the appropriations, shall be allowed no
credit in the settlement of his accounts for the sum or sums so paid
out, nor shall he have any claim or right of action against the town-
ship therefor.
Drafted from Sec. 2, Act of April 27, 1909, P. L. 198.
Section 274. The township treasurer in townships of the first
class, by virtue of his office as treasurer, shall be tax callector. He
shall collect all state, county, township, school, poor, and other taxes,
within such township of the first class, levied by authorities em-
powered to levy taxes. He shall, in addition to the powers, duties,
and responsibilities enumerated in chapter eight, article one, hare
all the powers, perform all the duties, be subject to all the obligations
and responsibilities, and receive the same compensation for collect-
ing such taxes other than township taxes, as are now by law vested
in, conferred upon, or imposed upon or received by, collectors of the
several classes of taxes hereinbefore mentioned.
53
It is the purpose and intent of this section that no taxes shall
he collected in any township of the first class except by the treasurer
of the township.
Drafted from parts of Sces. 1 and 2, Act of May 28, 1907, P. L. 273
Section 275. The treasurer of every township of the first class
shall, before he enters upon the duties of his office as collector of
taxes, take and subscribe an oath of office and file the same in the
office of the court of quarter sessions, and shall annually enter into
a bond to the Commonwealth, in not more than the amount of taxes
charged and assessed in the duplicates, with at least two sufficient
sureties or one trust or bonding company. The bond shall be approv-
ed by the court of quarter sessions and shall be filed in the office
of the clerk of said court. The condition of the bond shall be, that
the treasurer shall well and truly pay over or account for the whole
amount of taxes charged and assessed in the duplicates which shall
be delivered to him. This bond does not cover the collection and
payment over of township or school taxes.
Drafted from See. 1, Act of May 8, 1909, P. L. 474, amending See. 1,
Act of June 25, 1885, P. L. 187; and See. 1, Act of June 6, 1893, P. L. 333
The bond of the treasurer as collector of township taxes is provided for
in See. 270 and the School Code provides for his bond as collector of school
taxes. :
(c) Of Townships of the Second Class.
Section 285. The treasurer appointed by the board of township
supervisors in townships of the second class, if an individual, shall
give bond, with at least two sufficient sureties to be approved by the
auditors of the tewnship, conditioned that the treasurer shall well
and truly account for and pay over ali moneys collected for the town-
ship, and all moneys paid by the State, according to the provisions
of this act and received by him, only upon a written order signed
by two members of the board of supervisors, for the delivery to his
successor in office of all books, papers, and documents, for the pay-
ment to him of any balance of money belonging to the township that
may remain in his hands, and for the faithful performance of the
duties of his office. ;
Drafted from parts of See. 2, Act of June 11, 1915, P. L. 947, amending
See. 9, Act of July 22, 1918, P. L. 915; and See. 95 of the Act of April 15,
1834, P. L. 537. These two sections were combined so as to cover all moneys
received.
Section 286. The township treasurer for townships of the second
class shall receive, as compensation for his services, a certain per-
centage on all moneys received and paid by him, which rate shall be
54
settled by the supervisors of the township, with the approbation of
the township auditors.
In no case shall the combined amount paid to the secretary and
treasurer exceed two per centum of the money paid out by the:
treasurer, except when the amount would be less than ten dollars
($10.00).
Draftd from Sec. 97, Act of April 15, 1834, P. L. 537, and part of See.
1, Act of June 11, 1915, P. L. 947, amending Sec. 5, Act of July 22, 1913,
P. L. 915. The township treasurer and secretary may receive a combined
salary not exceeding two per centum of the money paid out by the treasurer,
including borrowed money, regardless of the source from which it was ob-
tained: Manor Township Auditors Report, 87 Lane. L. R. 167, s. ¢. 29
D. R. 1001.
Section 287. The township treasurer shall receive all moneys due
the township, and keep distinct accounts of all sums received from
taxes and other sources, which accounts shall at all times be open
to the inspection of the supervisors of the township. He shall pay
out all moneys received by him on orders drawn by the supervisors
of the township. All orders shail be on blanks prepared and
furnished by the State Highway Commissioner. He shall annually
state his accounts, and lay the same, together with the vouchers,
before the township auditors for settlement.
Drafted from Sec. 96 Act of April 15, 1834, P. L. 537, and part of See.
2, Act of June 11, 1915, P. L. 947, amending Sec. 9, Act of July 22, 1913,
PL. 915.
55
CHAPTER VI
TOWNSHIP OFFICERS.
ARTICLE V. ‘
TOWNSHIP SECRETARY.
(a) Of Townships of the First Class.
Section 300. The board of commissioners in townships of the
first class shall elect a secretary, who must be a qualified yoter of
the township, and not a member of the board. He shall act as
secretary of the board, shall be the official keeper of the minutes,
and shall perform such other duties as are prescribed by ordinance
of the board. He shall provide suitable books, the cost of which
shall be paid out of the township funds, wherein he shall enter all
matters of which he is required to keep a record. His salary shall
be fixed by ordinance.
Drafted from See. 19, Act of April 28, 1899, P. L. 104. and See. 100.
Act of April 15, 1834, P. L. 537.
Section 301. The secretary of townships of the first class shall
keep a record of the appropriations made by the township commis-
sioners and the amounts chargeable thereto. He shall furnish to
any person, so requesting, a statement showing the amount avail-
able for future charges against any appropriated fund. Any sec-
retary who shall knowingly furnish an incorrect statement shall
be guilty of a misdemeanor, and, upon conviction thereof, shall be
sentenced to pay a fine of not more than five hundred dollars.
Drafted from Sec. 1, Act of June 8, 1911, P. L. 626.
Section 302. The minute-book and other records and documents
of every township of the first class shall be open to the inspection
of any taxpayer thereof, his, her, or its agent, upon demand therefor.
Drafted from Sec. 3, Act of June 3, 1911, P. L. 626, and See. 101, Act
of April 15, 1834, P. L. 537. The latter section provided for the payment
of a fer of ten cents for each search which has been eliminated in this section.
Section 303. The township comiissioners in townships of the
first class, except in those counties having a hoard for the assess-
ment and revision of taxes for State and county purposes, shall cause
the secretary to keep record books, in the form of the indexes kept
in the office of the recorder of deeds for the indexing of deeds. In
such books the secretary shall enter, when notified by the recorder
56
of deeds of the county as now provided by law, each deed or con-
yeyance of any tract, piece, parcel, or lot of real estate within the
township, noting the names of the grantor and grantee, the acreage
of the land conveyed, if mentioned, the consideration mentioned in
the deed, and the election district, or districts in which the same is
located, and, if the land conveyed is a lot in a recorded plan, the
number by which the same may be designated on the plan. In one
such record book conveyances shall be noted in the name of the
grantor first, and in another they shall be noted in the name of
the grantee.
Drafted from See. 1, of the Act of May 14, 1915, P. L. 489, amending See.
1, Act of April 29, 1909, P. L. 275. The remaining sections of the act of
April 29, 1909, P. L. 275, are contained in the appendix in chapter on taxa-
tion, subdivision (c), sections 1547, 1548, and 1549.
(b) Of Townships of the Second Class.
Section 310. The secretary in each township of the second class
shall be clerk to the board of supervisors. He shall keep a record
of the proceedings of said officers, and shall receive such compensa-
tion therefor as shall be fixed by the township auditors. The com-
bined amount paid to the secretary and treasurer shall not exceed
two per centum of the money paid out by the treasurer, except where
the same would amount to less than ten dollars, ($10.00).
Drafted from Sec. 99, Act of April 15, 1834, P. L. 587, and Sec. 1,
Act of June 11, 1915, P. L. 947, amending Sec. 5, Act of July 22, 1913,
P. L. 913. The township treasurer and secretary may receive a combined
salary not exceeding two per centum of the money paid out by the treasurer,
including borrowed money, regardless of the source from which it was
obtained: Afanor Township Auditor's Report, 37 Lane. L. R. 167; 8. ¢.
29 D. R. 1001.
Section 311. The secretary shall provide a suitable book or books
for the purpose of entering therein all maters of which he is re-
quired to keep a record. Such books shall be furnished by the
State Highway Department.
Drafted from See. 100, Act of April 15, 1834, P. L. 537. The name of
township secretary has been substituted for that of township clerk in con-
formity with the provisions of the Act of June 14, 1911, P. L. 942.
Section 312. The books of the secretary shall be open to the
inspection of any person who may have occasion to search therein.
Drafted from See, 101, Act of April 15, 1834, P. L. 587. The name of
township seerctary has been substituted for that of township clerk in con-
formity with the provisions of the Act of June 14. 1911, P. L. 942.
The fee of ten cents provided by the original act was eliminated,
yy
CHAPTER VI
TOWNSHIP OFFICERS.
ARTICLE VI.
TOWNSHIP AUDITORS.
Section 325. The auditors of townships of the first and second
class shall meet annually, on the day following the day which is
fixed by this act for the organization of the township supervisors or
the township commissioners of the several townships, respectively ;
and shall audit, settle, and adjust the accounts of the supervisors,
comniissioners, roadmasters, treasurer, and tax collector of the town-
ship. Two auditors shall constitute a quorum.
Any officer whose act or neglect has contributed to the financial
loss of any township shall be surcharged by the auditors with the
amount of such loss.
Each auditor shall receive two dollars per diem for each day
necessarily employed in the duties of his office, to be paid out of
the funds of the township.
Drafted from Sec. 2, Act of May 20, 1918, P. L. 254, amending Sce. 1,
Act of June 1, 1911, P. L. 865, and from See. 1, Act of May 3, 1909, P. L.
392, and See. 102 of the Act of April 15, 1834, P. L. 537.
Section 326. The auditors of each township may issue subpoenas
to obtain the attendance of the officers whose accounts they are re-
quired to adjust, their executors and administrators, and of any
persons whom it may be necessary to examine as witnesses, and to
compel their attendance by attachment, in like manner as any court
of common pleas may in cases depending before them, and may also
compel the production of all books, vouchers, and papers, relative
to such accounts. Such subpoena and attachment shall be served
and executed by the sheriff. or coroner of the county, as the case may
require.
The auditors of each county may administer oaths and affirma-
tions to all persons brought or appearing before them, whether
accountants, witnesses, or otherwise. All persons guilty of swear-
ing or affirming falsely on such examinations shall be guilty of
perjury.
Drafted from Sees, 50, 51 and 105, Act of April 15, 18384, P. L. 537.
Section 327. The auditors shall complete their audit, settlement,
and adjustment within as short a time as possible. They shall,
within ten days thereafter, publish, by advertisement in at least
58
one newspaper of general circulation, printed in the township or
county, a concise itemized statement of the receipts and expendi-
tures of the several officers for the preceding fiscal year. They shall
also, within ten days thereafter, file a copy of such statement with
the secretary, and another copy of such statement with the clerk of
the court of quarter sessions. When any two offices are exercised
hy the same person, only one statement shall be required.
Drafted from Sce. 2, Act of May 3, 1909, P. L. 392, and See. 3, Act of
May 20, 1913, P. L. 254, amending See, 2, Act of June 9, 1911, P. L. 865.
The proviso at the end of See. 2, Act of May 3, 1909, P. L. 592, has been
omitted.
Section 328. The auditors shall cancel all orders and vochers
presented to them, which they find have been paid, by writing the
word “audited” on the face thereof.
Drafted from See. 5, Act of May 3, 1909, P. L. 392.
Section 329. Any auditor neglecting or refusing to comply with
the preceding provisions of this article shall pay a penatlty of one
hundred doHars, to be recovered by suit, instituted in the name of
the township, upon the complaint of any taxpayer, in the same
manner as debts of like amount are recoverable. Any penalty re-
covered shall be paid into the treasury of the township.
Drafted from Sec. 6, Act of May 3, 1909, P. L. $92.
Section 330. The auditors, in case of a disagreement with any
official or board of officials whose accounts they are required to
audit, may employ an attorney. Such attorney shall not be em-
ployed until reasonable effort to reach an agreement has been made.
and only after notice of their intention so to do has been given to
said official or board of officials. The compensation for such attor-
ney shall be fixed by the anditors, and shall not exceed the sum of
ten dollars per day, nor total in any case more than thirty dollars,
unless when an appeal is taken to the courts, in which case the court
shall fix the additional compensation for the attorney. The com-
pensation for said attorney shall he paid out of the fund the settle-
ment of which is in dispute, bv a warrant drawn by the auditors
upon the treasurer of such fund, immediately upon the final settle-
ment of the account.
Drafted from Sees. 1 and 2, Act of April 27, 1909, P. L. 261.
Section 331. Whenever any person is charged with a sum of
money by the report of the township auditors any taxpayer of the
township may enforce the collection thereof, for the benefit of the
township, hy action or execution, upon filing in the court of common
59
pleas a bond, with one or more sureties, conditioned to indemnify
the township from all costs which may accrue in the proceedings.
Drafted from Sec. 1, Act of May 31, 1913, P. L. 394,
Section 832. The township, or any taxpayer thereof on its behalf,
or any officer whose account is settled or audited hy the township
auditors, may appeal from any settlement or audit to, the court of
common pleas, within thirty days after the settlement has been filed
in the court of quarter sessions.
Drafted from Sec. 4, Act of May 20, 1918, P. L. 254, amending See. 3,
Act of June 9, 1911, P. L. 865.
Section 4 of the Act of 1913 seemed to supply Sec. 3 of the Act of May
3, 1909, P. L. 392, See, 104 of the Act of April 15, 1834, P. L. 587, See. 19
of the Act of April 14, 1851, P. L. 612, and Sce..1 of the Act of May 1,
1875, P. L. 88. ,
Section 333. No appeal by a taxpayer or officer shall be allowed
unless the applicant shall enter into recognizance to prosecute the
same with effect, and to pay all costs accuring thereon, in case, if
the appellant be a taxpayer, he shall fail to obtain a final decision
more favorable to the township than that awarded by the auditors,
or, in case the appellant be an accounting officer, he shall fail to
obtain a final decision more favorable to the officer than that award-
ed by the auditors.
Drafted from See. 4, Act of May 20, 1918, P. L. 254, amending See. 3,
Act of June 9, 1911, P. L. 865.
Section 334. Whenever an appeal has been taken from the re-
port of the auditors by the township, or by any person charged in
such report with any sum of money, any taxpayer of the township
may intervene in such appeal, and either prosecute the same, on its
behalf, or defend it against the appeal of the person so charged.
Ne taxpayer shall intervene unless he shall file in the court of com-
mon pleas a bond, with one or more sufficient securities, conditioned
{to indemnify the township against all costs accuring by reason of
such intervention.
Drafted from See. 2, Act of May 51, 1918, P. L. 394.
Section 335. When more than one appeal from the report of the
auditors is taken, whether by the township, an officer or officers
thereof, or by a taxpayer, the court shall, upon petition of any party
interested> direct the several appeals to be disposed of in a single
proceeding.
Drafted from See. 2, Act of April 21, 1915, P. L. 162.
Section 336. Any person interested may order the appeal upon the
argument list, and evidence may be taken before any person author-
60
ized to administer oaths, upon rule for that purpose served upon
the opposite party.
Drafted from See. 3, Act of May 31, 1913, P. L. 304.
Section 337. Whenever any matter of fact is in dispute the
court of common pleas is authorized to frame an issue for the trial
thereof.
Drafted from See. 4, Act of May 20, 1913, P. L. 254, amending See. 3,
Act of June 9, 1911, P. L. 865, and from See. 3, Act of May 31, 1913, IP. L.
394. The remaining provisions of these sactions have been used in the pre-
ceding sections of this article.
Section 338. The accounts of the officer or officers in question
may be investigated de novo. The figures and facts found and stat-
ed by the auditors in their report of audit shall be taken as prima
facie correct, as against any such officer, and the burden shall be
upon each officer whose accounts are in question to establish the
validity of the credits which he claims.
Drafted from Sce. 1, Act of April 21, 1915, P. L. 162.
Section 339. After hearing, the court shall file its findings of fact
and law and enter judgment in accordance therewith, and the judg-
ment so entered may be enforced by any appropriate proceedings by
the party prevailing.
Drafted from Sec. 3, Act of May 31, 1918, P. L. 394. The remaining
provisions of this section have been used in the preceding sections of this
article.
Section 340. In all cases of appeal from the report or audit of
township auditors to the court of common pleas, the costs shall
abide the event of the suit as in other cases.
Drafted from Sec. 6, Act of May 6, 1844, P. L. 564.
Section 341. Any person interested may except to the rulings of
the courts, and may appeal therefrom to the Superior or Supreme
Court, as in other cases.
Drafted from Sec. 4, Act of June 9, 1911, P. L. 865.
Section 4 of the Act of 1911 supplies the Act of May 11, 1901, P. L. 185,
so far as it relates to townships and also Sec. 4 of the Act of May 3, 1909,
P. L, 392.
Section 4 of the Act of 1911 permits exceptions to any ruling or decision
of the court of common pleas on appeal. There is no authority to except
to the form or substance of the auditor’s report. Dallas Borough Auditor's
Report, 23 D. R. 1068.
61
CHAPTER VI
TOWNSHIP OFFICERS.
ARTICLE VII.
TOWNSHIP POLICE.
Section 355. Upon the petition of twenty-five taxpayers of any
township, to the court of quarter sessions, representing that the
safety of the citizens and the security of property requires the ap-
pointment of one or more deputy constables to act as policemen, the
court shall consider said petition. If satisfied of the reasonableness
and propriety of the application, the court shall make appointments
for such time as to it may seem proper.
Keepers of jails, lockups, or station-houses shall receive all persons
arrested by such policemen for the commission of any offence against
the laws of this Commonwealth within the township for which they
are appointed.
Drafted from See. 1, Act of May 9, 1889, P. L. 156.
See also Secs. 1508 to 1513 inclusive for the Act of April 5, 1917, P. L.
47, relating to the same subject.
Where a deputy constable has been appointed by the court under the
township code, a petition for a decree authorizing the supervisor to appoint
“one or more electors to act as policemen,” as provided by the Act of April
5, 1917, P. L. 47, will be refused, when no reason is assigned for the removal
of the incumbent or any necessity shown for an additional officer. Ap-
pointment of Special Policemen for Second Class Toicnship, 22 Lack, J. 173.
Section 356. Such deputy constables shall possess and exercise
all the powers of policemen of cities, in the several townships in
which they are appointed.
Drafted from part of Sec. 1, Act of May 9, 1889, P. L. 156.
Section 357. Such deputy constables shall, when on duty, wear
a shield with the words “township police” and the name of the town-
ship inscribed thereon.
Drafted trom Sec. 2, Act of May 9, 1889, P. L. 156.
Section 358. The deputy constables shall be paid such compensa-
tion out of the township funds as may be approved by the court of
quarter sessions. They may be discharged whenever the court ap-
pointing them is satisfied that their services are no longer required.
Drafted from Sec. 8, Act of May 9, 1889, P. L. 156.
The provision that the compensation of the deputy constable shall be
paid out of the township funds has been inserted in view of the holding in
Adams v. Swendon Township, 9 D. R. 450, and Commonieealth ex rel, Saun-
ders vs. Upper Providence Township, 13 D. R. 736.
62
CHAPTER VI
TOWNSHIP OFFICERS.
ARTICLE VIII.
TAX COLLECTORS, ASSESSORS, AND ASSISTANT
ASSESSORS.
Section 365. The tax collector of townships of the second class
shall collect all state, county, township, school, poor, and other taxes
levied within townships of the second class by authorities empowered
to levy taxes. He shall, in addition to the powers, duties, respon-
sibilities, and compensation enumerated in chapter eight, article
two, have all the powers, perform all the duties, be subject to all
the obligations and responsibilities, and receive the same compensa-
tion for collecting such taxes other than township taxes, as are now
vested in, conferred upon, or imposed upon or received by, collectors
of the several classes of taxes hereinbefore mentioned.
This section is declaratory of the existing law.
Section 366. The collector of taxes of townships of the second
class shall, before he enters upon the duties of his office, take and
subscribe an oath of office and file the same in the office of the court
of quarter sessions, and shall annually enter into a bond to the Com:
monwealth, in not more than the amount of taxes charged and as-
sessed in the duplicates, with at least two sufficient sureties or one
trust or bonding company. The bond shall be approved by the court
of quarter sessions and shall be filed in the office of the clerk of said
court. The condition of the bond shall be, that the collector shall
‘well and truly pay over or account for the whole amount of taxes
charged and assessed in the duplicates which shall be delivered to
him. This bond does not cover the collection and payment over of
school taxes.
Drafted from See. 1, et of May 8, 1909, P. L. 474, amending See. 8.
Act of June 25, 1885, P. L. 187. It also includes the last provision of See.
1, Act of June 6, 1898, P. L. 333.
The provision that the section shall not apply to the bond required for the
collection of school taxes has been inserted, as provision for this bond has
been made in the School Code of 1911.
The provision that the bond may be approved by “the judge thereof in
viaeation,” was repealed by the Act of June 6, 1893. P. L. 383. Common-
wealth vs. Commissioncrs of Bedford County, 6 Super. Ct. 211. This of
course applies to the original section 3 of the Aet of 1885.
Quacre: Whether the provision was recnaeted by the Act of 1909?
Section 1 of the Act of 1909 supplics Section 43 of the Act of April 15,
1834, P. L. 509.
63
Section 367. The assessors of townships of the first and second
class, and the assistant assessors of townships of the first class,
whose election is provided for in chapter five of this act, shall have
all the powers, perform all the duties, be subject to all the obligations
and responsibilities, and receive the same compensation as is pro-
vided for by existing law.
This section is declaratory of the existing law, inserted here to complete
the chapter on Township Officers.
64
CHAPTER VII
GENERAL POWERS.
ARTICLE I.
OF TOWNSHIPS OF THE FIRST CLASS.
Section 380. Townships of the first class may—
I, Sue and be sued by the name of the township of............
II. Take and hold real estate within their limits, and glso per-
sonal property. Such real and personal estate shall be taken and
held only for the benefit of the inhabitants of the township, and for
such objects and purposes as township rates and levies are author-
ized by law to be laid for.
III. Make such contracts as may be necessary for carrying into
execution the provisions of this act.
Drafted from See. 3, Act of April 15, 1834, P. L. 537.
Section 381. The corporate power of the township of the first
class shall be vested in the board of township commissioners. The
board shall have power—
Drafted from Par. 1, See. 7, Act of April 29, 1899, P. L. 104.
{t. To adopt by-laws and ordinances prescribing the manner in
which the powers of the township shall be carried out, and generally
regulating the affairs of the township. All such ordinances, unless
where otherwise provided in this act, shall be published at least
once a week for two consecutives weeks in one newspaper of general
circulation published in the township, or, if there be no such news-
paper, in a newspaper of general circulation published in the munici-
pality nearest to the township. Such ordinance shall not become
effective until ten days after the second publication aforesaid.
Drafted from Clause VIII, Sac. 7, Act of April 28, 1899, P. L. 104.
II. To prescribe fines and penalties, not exceeding fifty dollars
in any instance, for the violation of township ordinances, which fines
and penalties may be collected by suit brought in the name of the
township hefore any justice of the peace, in like manner as debts of
like amount may be sued for by existing laws.
Drafted from See. 1, Act of April 19, 1905, P. L. 221, amending Sec. 7,
Clause JX, Act of April 28, 1899, P. TL. 104.
65
Til. To establish and maintain a night-watch and police force,
and to define the duties of the same.
Drafted from Sec. 1, Act of July 9, 1901, P. L. 627, amending See. 7,
Clause V, Act of April 28, 1899, P. L. 104.
IV. To provide for the erection or purchase of a lockup or watch-
house, for the detention of vagrants and persons arrested until they
can be taken before a justice of the peace for hearing, or be commit-
ted to prison or be discharged.
Drafted from Sce. 1, Act of July 9, 1901, P. L. 627, amending See. 7,
Clause V, Act of April 28, 1899, P. L. 104.
V To arrest and confine, and to set to work on the roads or else-
where, all vagrants found in the township.
Drafted from See. 1, Act of July 9, 1901, P. L. 627, amending Sce. 7,
Clause V, Act of April 28, 1899, P. L. 104.
VI. To take all needful means for securing the safety of persons
or property within the township.
Drafted from See. 1, Act of July 9, 1901, P. L. 627, amending Sec. 7,
Clause V, Act of April 28. 1899, P. L. 10-4.
VII. To regulate and prohibit shows, circuses, and public amuse-
ments of all sorts.
Drafted from See. 1, Act of July 9, 1901, P. L. 627, amending Sec. 7,
Clause V, Act of April 28, 1899, P. L. 104.
VIII. To purchase tools, implements, machinery, timber, and
materials necessary for the making, paving, and repairing of streets
and highways, and to employ sufficient number of laborers to make
and repair the same.
Drafted from Sec. 10, Act of April 28, 1899, P. L. 104, and See. 27, Act
of June 18, 1836, P. L. 551.
IX. To prohibit or regulate the running at large of animals.
Drafted from Sec. 7, Clause IV, Act of April 28, 1899, P. L. 104.
X. To pass ordinances taxing the owners and harborers of dogs,
and to provide for the destruction of all dogs found at large con-
trary to any ordinance.
Drafted from See. 1, Act of May 14, 1915, P. L. 520.
XI. To make regulations respecting pig-pens, slaughter-houses,
manure-pits, drains, cesspools, and manufactories that are offensive,
to abate nuisances prejudicial to public health and public safety,
and to collect the cost of such abatement from the person responsible.
Drafted from See. 7, Clause IV, Act of April 28, 1899, P. L. 104.
5
66
XII. To provide, by contract or otherwise, for the collection and
removal of ashes and garbage.
Drafted from Sce. 1, Act of June 25, 1913, P. L. 561,
XIII. To erect watering-troughs along the highways, at an ex-
pense not exceeding twenty dollars, and to keep the same in repair.
Drafted from See. 3, Act of April 28, 1876, P. L. 51.
For additional provisions relating to the creetion of watering troughs,
see appendix, chapter on roads, highways and bridges, subdivision (q),
sections 1852 to 1855 inclusive.
XIV. To establish lights along the highways wherever deemed
expedient.
Drafted from See. 1, Act of May 24, 1901, P. Ll 297, amending Sere. T,
Clause I, Act of April 28, 1899, P. L. 104.
Remaining part of this section will be found under the subject of roads.
XV. To establish lights on and along State highways and turn-
pike roads running through such townships. No such lights shall be
established upon State highways, or upon turnpike roads under the
jurisdiction of the State Highway Department, until a permit has
first been obtained from the State Highway Commissioner.
Drafted from See. 1, Act of July 7, 1913, P. L. 671.
XVI. To take measures for the extinguishment of fires, either by
making annual appropriations towards the maintenance of fire-com-
panies or in such other manner as said board of commissioners may
deem proper; and to ordain rules and regulations for the government
of such fire-companies and their officers, and to regulate the method
to be followed in the extinguishment of fire.
Drafted from See. 1, Act of May 1, 1913, P. L. 144.
XVII. To enter into contracts with any person or corporation to
supply water for fire protection, for a period not exceeding twenty
years. No such contract shall be exclusive as against the right of
any other water company, nor interfere with the right of sueh town-
ship to erect, maintain, and operate its own water works.
Drafted from See. 1, Act of July 9, 1901, P. L. 627, amending See. 7,
Clause V, Act of April 28, 1899, TP. L. 104.
See also Secs. 1180 to 1207 inclusive, and in appendix Chap. NLI, Sees.
2009 to 2011 inclusive.
This clause expressly authorizes the township commissioners, of townships
of the first class, to enter into contracts with any person or corporation to
supply water for fire protection, The Public Scrvice Commission has power
to determine the fair aud reasonable rates to which the water company is
entitled under such a contract: NSpringficld Township v. Public Scrrice
Commision, 74 Super. Ot. 217.
67
XVIII. To purchase and maintain engines for the extinguish-
ment of fire, and to make rules and regulations for the manage-
ment of same.
Drafted from See. 1, Act of July 9, 1901, P. L. G27, amending Sce. 7,
Clause V, Act of April 28, 1899, P. L. 104.
XIX. To provide and maintain a suitable place for the housing
of engines, hose-carts, and other apparatus for the extinguishment
of fire. No such building shall be erected or maintained without
obtaining the assent of the electors thereof, expressed at an election
to be held at the place, time, and under the same regulations. as
provided by law for the holding of municipal elections. At such
election the judges, inspectors, and clerks shall receive tickets from
the electors, which shall be prepared in the manner prescribed hy
the general election law. In receiving and counting and in making
returns of the votes cast the inspectors, judges, and clerks of said
election shall be governed by the laws of this Commonwealth regulat-
ing municipal elections, and the vote shall be counted by the court
as is now provided by laws for municipal elections. The constables
of the township, by direction of the board of township commissioners,
shall issue proclamation, ten days prior to date of the municipal
election, stating that the qualified electors will vote “For or against
building a fire-engine house.”
Drafted from See. 1, Act of March 18, 1909, P. L. 40.
XX. To appropriate moneys for the expenses of Memorial Day
services.
Drafted from Sec. 1, Act of June 25, 1895, P. L. 298.
XXI. To eppropriate money or convey land, cither independently
or in connection with any county, city, town, borough, or township
to the Commonwealth of Pennsylvania, for the purpose of assisting
the Armory Board of the Commonwealth in the erection of armories
for the use of the National Guard, and to furnish water, light, or
fuel, free of cost to the Commonwealth, for use in any armory,
and to do all things necessary to accomplish the purposes of this
clause.
Drafted from See. 1, Act of March 15, 1909, P. L. 33,
This clause was incorporated in the code following the decisions in Dare
»v. County Commissioners, 23 Pa, C. C. 646, and Dreese v. Freed, 42° Pa,
C. CG. 242, which hold that the term “municipality” includes a township.
XXII. To take by right of eminent domain, for the purpose of
appropriating to themselves, for the use of the National Guard of
Pennsylvania, such public lands, easements, and public property as
may be in their possession or control, and used or held by them for
68
any other purpose. Such right, however, shall not be exercised as
to any street or highway or wharf, but all other public easements
and property may be appropriated and used for the purpose herein
provided, any limitation of the use thereof by the township, either
by donation, dedication, appropriation, statute, or otherwise, to the
contrary notwithstanding.
Drafted from Sce. 1, Act of June 20, 1895, P. L. 332.
This clause was incorporated in the code following the decisions in Dare
v. County Commissioners, 23 Pa. C. C. 646, and Dreese v. Freed, 42 Pa. C.
C. 242, which hold that the term ‘‘municipality” includes a township.
“XXIII. To make regulations for the construction of new build-
ings and repair of old ones, and to require that before the work
begins municipal approval of the plans and specifications therefor
be secured, and to provide for the inspection of such construction
and repair, including the appointment of ome or more building in-
spectors; to prescribe limits wherein none but buildings of noncom-
bustible material and fire-proof roofs shall be erected or substantial-
ly reconstructed or removed thereinto, and to provide penalties for
the violation of such regulations. Any building erected, reconstruct-
ed, or removed contrary to the provisions of any ordinance passed
for any of the purposes specified in this clause, is declared to be a
public nuisance and abatable as such.
(Amendment of June 6, 1919, P. L. 424.)
This clause is new.
a : 69)
CHAPTER VII
GENERAL POWERS.
ARTICLE II.
OF TOWNSHIPS OF THE SECOND CLASS.
Section 3885. Townships of the second class may—
I. Sue and be sued by the name of the township of..............
II. Take and hold real estate within their limits, and also person-
al property. Such real and personal estate shall be taken and held
only for the benefit of the inhabitants of the township, and for such
objects and purposes as townships rates and levies are authorized
by law, to be laid for.
Iil. Make such contracts as may be necessary for carrying into
execution the provisions of this act.
Drafted from Sec. 3, Act of April 15, 1834, P. L. 587, so as to restrict
its provisions to townships of the second class.
Section 386. The corporate power of townships of the second class
shall be exercised by the township supervisors. They shall have
power—
Drafted from Sec. 4, Act of April 15, 1834, P. L. 537.
I. To light and illuminate the streets, highways, and other public
places of the township with electric lights, gas, or other illuminat-
ing medium, and to provide for defraying the cost, charges, and
expenses thereof; and for such purposes to enter” into contracts or
agreements with any person, copartnership, association, or corpor-
ation, for a period not exceeding five years, for the purpose of secur-
ing and maintaining a supply of light.
Drafted from Sec. 2, Act of April 15, 1909, P. L. 168.
II. On the petition of the owners of a majority of the lineal feet
frontage along any highway or portion thereof in any village within
the township, to enter into contract with electric, gas, or other
lighting companies to light and illuminate the streets. highways,
and other public places in said villages with electric light, gas light.
or other illuminant.
The township supervisors shall levy, for the maintenance of said
lights, an annual tax upon the property abutting upon the said
highways and other public places in the district benefited thereby,
based upon the assessment for county purposes. Such tax shall be
70
collected in the same manner as other taxes. The collector of taxes
shall receive the same commission as on the road tax. No such tax
shall be levied against any farm land, ner against any property the
residence upon which shall be more than five hundred feet from such
highway.
The township treasurer shall receive all such taxes collected for
lighting the highways, shall keep the same in a separate account,
and pay out the same only upon orders signed by the chairman of the
tohvnship supervisors, attested by the secretary. The treasurer shall
make a report to the auditors of the township annually.
Drafted from Sees. 1, 2 and 3, Act of May 28, 1913, P. L. 371.
III. On the petition of the owners of a majority of the lineal feet
frontage along any highway or portion thereof in any village with-
in the township, to enter into contract with water companies for
the placing of fire-hydrants along said highway, for the protection
of property from fire.
The supervisors shall levy, for the maintenance of such fire-
hydrants and for the purchase of hose, et cetera, an annual tax upon
the property abutting upon said highway in the district benefited
thereby, based upon the assessment for county purposes. Such tax.
shall be collected in the same manner as other taxes. The collector
shall receive the same commission as on the road tax.
The township treasurer shall receive all such taxes collected for
fire protection, and keep the same in a separate account. and pay
the same out only upon orders signed by the chairman of the board
of supervisors, attested by the secretary. The treasurer shall make
a report to the auditors of the township annually.
°
Drafted from Secs. 1, 2 and 3, Act of May 25, 1907, P. L. 231.
See also on water supply sections 1205 to 1207 inclusive, and in appendix.
chapter XLI, sections 2009 to 2011 inclusive.
Where a water company furnishes water for fire protection to the in-
habitants of a township of the second class, without having a contract with
the supervisors, the township is not responsible for the water tax. The
supervisors have no authority to levy a general tax, or to incur indebtedness,
for such fire protection serviee: Springficld Township v. Public Service
Commission, 74 Super. Ct. 220.
IV. To purchase such timber, material, machinery, road-drags.
tools, and implements as shall be necessary for making and repair-
ing roads and bridges, and to employ sufficient number of laborers
to make and repair the same.
All contracts for the purchase of power-rolers, traction-engines,
stone-crushers, concrete-mixers, or road machines for grading or
scraping shall be made only after consultation with the assistant
engineer of township highways of the State Hightway Department,
and no such contract shall be valid unless it shall be approved
71
and signed by the Township Commissioner of the State Highway
Department.
(Amendment of May 16, 1921, P. L. 564.)
Drafted from See. 8, Act of July 22, 1918, P. L. 915, and See. 27, Act
of June 18, 1886, P. L. 551.
This clause was twice amended at the session of 1921.
The purpose of the above amendment was to require the consultation of
the assistant engineer of township highways, and the signing of contracts
by the township commissioner.
IV. To purchase such timber, material, equipment, machinery,
road-drags, tools, and implements as shall be necessary for making
and repairing roads and bridges, to employ sufficient number of
laborers to make and repair the same, and to contract for the con-
struction, reconstruction, and improvement of roads.
All contracts for the construction, reconstruction, and improyve-
ment of roads, and for the purchase of materials used in such work,
and for the purchase of equipment and machinery, shall be submitted
to the township commissioner of the State Highway Department,
for approval or disapproval, before such contracts are actually
entered into, and no such contract shall be valid unless it shall be
approved and signed by the township commissioner.
No purchase of materials, and no purchase of equipment and
machinery, which shall involve the expenditure of more than one
hundred dollars ($100) shall be made except by contract in writing.
An itemized report of all purchase of materials, and of all pur-
chases of. and repairs to, equipment or machinery, made by the town-
ship supervisors, involving an expenditure of less than one hundred
dollars (#100), and made without a contract in writing, shall be
certified to the township commissioner.
No payment for work done under a contract for the construction,
reconstruction, and improvement of roads or bridges shall be made
until an estimate of the work done has been made and submitted
to the township commissioner of the State Highway Department
for his approval or disapproval.
(Amendment of May 17, 1921, P. L. 857.)
Drafted from See. 8, Act of July 22, 1913, P. L. 915, and See. 27, Act
of June 13, 1836, P. L. 551.
This clause was twice amended at the session of 1921.
The above amendment added practically all of the matter after the first
paragraph.
V. To erect watering-troughs along the highway, at an expense
not exceeding twenty dollars, and to keep the same in repair.
72
Drafted from Sec. 8, Act of April 28, 1876, P. L. 51.
For additional provisions relating to watering troughs, see appendix,
chapter on roads, highways anid bridges, subdivision (q), sections 1852 to
1855 inclusive.
VI. ‘To appropriate moneys for the expenses of Memorial Day
services.
Drafted from Sce. 1, Act of June 25, 1895, P. L. 298.
VII. To appropriate money or convey land, either independently
or in connection with any county, city, town, borough, or township,
to the Commonwealth of Pennsylvania, for the purpose of assisting
the Armory Board of the Commonwealth of Pennsylvania in the
erection of armories for the use of the National Guard, and to
furnish water, light, or fuel, free of cost to the Commonwealth, for
use in any armory of the National Guard, and to do all things neces-
sary to accomplish the purposes of this clause.
Drafted from Sec. 1, Act of March 15, 1909, P. L. 33.
VIII. To take, by right of eminent domain, for the purpose of
appropriating to themselves, for the use of the National Guard of
Pennsylvania, such public lands, easements, and public property as
may be in their possession or control, and used or held by them for
any other purpose. Such right, however, shall not be exercised as
to any street or highway or wharf, but all other public easements
and property may be appropriated and used for the purposes herein
provided, any limitation of the use thereof by the township, either
by donation, dedication, appropriation, statute, or otherwise, to the
contrary notwithstanding.
Drafted from Sec. 1, Act of June 26, 1895, P.L. 332.
IX. To subscribe for not more than three publications the main
subject-matter of which pertains to good roads and road building.
Such publication shall be for the joint use of the supervisors, super-
intendents, and roadmasters of the township.
Drafted from Sec. 1, Act of May 5, 1911, P. L. 165.
3
CHAPTER VIII
TAXATION, FINANCE, ROAD FUND.
ARTICLE I.
IN TOWNSHIPS OF THE FIRST CLASS.
For other provisions relating to taxation see Appendix, Chapter on
Taxation, sections 1534 to 1638.
Section 390. The board of township commissioners of townships
of the first class shall each year, within sixty days after the first Mon-
day of January, estimate the several amounts of money which will be
required for the several specific purposs of township government
and expenses during the current fiscal year, and by ordinance appro-
priate, out of the revenues available for the year, the specific sums
required. The tax levied by the township authorities shall be fixed
at such figure, within the limit fixed by law, as, with all other sources
of revenue, will meet and cover said appropriations. The total ap-
propriation shall not exceed the revenues available for the fiscal
year. The ordinance shall be open to the inspection of any taxpayer
of said township, or his, her, or its authorized representatives. If
the funds available from taxation and other sources shall be estimat-
ed to be in excess of the requirements of the current fiscal year, an
appropriation may be made for the payment of township orders or
indebtedness of the previous year.
Drafted from Sec. 1, Act of April 27, 1909, P. L. 198, which supplements
the Act of April 28, 1899, P. L. 104.
The original section which provided for appropriation within ‘sixty days
after the organization of the board of township commissioners has been
changed to within sixty days after the first Monday of January. This
change was oceasioned in view of the fact that the commissioners organized
cvery second year only.
Section 391. No work shall be hired to be done, no materials pur-
chased, no contracts made, and no orders issued for the payment of
any moneys, by the authorities of any township of the first class, in
any amount which will cause the sums appropriated to specific pur-
poses to be exceeded; nor shall any orders be issued against any ap-
propriated fund at a time when there shall not be sufficient funds in
the treasury credited to such fund to meet such orders. No change
in the purpose of the appropriations shall be made, unless by an
ordinance, which shall set out in detail the reasons for and character
of such change. Such ordinance shall be open to the inspection of
74
any taxpayer, or his, her, or its authorized representative. Nothing
in this section shall prevent any such township from borrowing
money and thereby increasing its indebtedness to the extent, and in
the manner, in which municipal districts are now authorized to in-
cur or increase the same, for the purpose of permanent improve-
ments. In authorizing the issue of obligations or securities for such
loans, the township commissioners shall provide that moneys sub-
sequently derived from assessments upon parties benefited hy such im-
provements shall be deposited in the sinking-fund for the payment
of the principal and interest of said obligations. If any work shall
be done for, or materials furnished to, any township of the first class
contrary to the provisions of this act, the township commissioners
are hereby prohibited from authorizing payment therefor as a moral
obligation or otherwise.
Drafted from See 8, Act of April 27, 1909, P. L. 198, supplementing the
Act of April 28, 1899, P. L. 104.
Section 392. No contracts, hirings, or purchases made, or orders
or warrants issued, not provided for by an appropriation by the
township commissioners as is required by law, or which would cause
any appropriation to be exceeded, shall be valid.
Drafted from See. 2, Act of June 3, 1911, P. L. 626 supplementing the
Act of April 28, 1899, P. L. 104.
Section 393. All contracts or purchases made by any township
of the first class, involving the expenditure of over five hundred
dollars, shall be in writing, and shall be made with the lowest fi-
nancially responsible bidder, after notice by the secretary, published
once a week for three weeks in one or more newspapers of the county
circulating in the township. This section shall not apply in the
case of any township of the first class repairing its public highways,
except as to any purchases of materials or equipment for the pur-
poses of such repairs.
In every instance in which any contract for any public work, con-
struction, materials, supplies, or other matters or things, for any
township of the first class in this Commonwealth, shall be awarded
upon competitive bids, it shall be the duty of the authorities author-
izing the same to award said contract to the lowest financially re-
sponsible bidder; and any published notice for bids shall contain
full plans and specifications, or refer to the places where copies there-
of can be obtained, and give the time and place of meeting of said
authorities at which meeting bids shall he publicly opened and read.
Tf, through lack of a quorum or other reason, no meeting shall be
held at such time and place, notice of the same kind shall be repeat-
ed for the subsequent time and place fixed, and the foregoing pro-
15
visions as to bids shall apply. The same course shal] be pursued un-
til a meeting shall actually be held for receiving and opening bids.
Any contract made in violation of the provisions hereof shall be void.
Drafted from See. 1, Act of May 28, 1915, P. L. 306, amending See. 4,
Act of June 3, 1911, P. L. 262, which was a supplement to the Act of April
28, 1899, P. L. 104.
Section 394. No orders or indebtedness of any previous years
shall be paid out of the funds of any fiscal year except as provided in
the first section of this article, unless, after the close of the fiscal
year, it shall be ascertained that the funds appropriated and availa-
able therefor are in excess of the amount required; in which case,
such surplus may he applied to such former orders or indebtedness.
Any township treasurer who shall pay the orders or indebtedness of
any: previous year except as herein provided shall be allowed no
credit in the settlement of his accounts for any sum so paid out, nor
shall he have any claim or right of action against the township there.
for..
Drafted from Section 4, Act of April 27, 1909, P. L. 198.
Section 395. The board of township commissioners may borrow
money and issue evidences of indebtedness therefor. The total a-
mount of indebtedness so created shall not exceed two per centum
of the county valuation of the property within the township, with-
out the assent of the electors of the township. The rate of interest
on any such indebtedness shall not exceed six per centum. No in
debtedness shall be incurred or expenditure authorized except by
ordinance. To authorize the expenditure of more than one hundred
dollars a special resolution of the board shall be necessary.
When any township of the first class shall horrow money and issue
bonds or other securities therefor, except in the case of the giving
of notes for temporary loans as may be authorized by law, the com-
missioners shall sell the same to the highest bidder after public
notice by advertisement, once a weck for three weeks, in at least one
newspaper of general circulation published in the county in which
such township shall be situated. No bid for such bonds or securities
at less than their par value shall be accepted.
(Amendment of March 17, 1921, P. L. 36).
The first clause of this section was drafted from Section 7, Clause 7, of the
Act of April 28, 1899, P. L. 104. The second clause is new. The amendment
of 1921 changed the limit of the rate of interest on township indebtedness
from five to six per centum.
Section 396. All disbursements in discharge of township indebted
ness duly incurred shall be made by the township treasurer, by
virtue of warrants or orders drawn on him by the order of the board
76
of township commissioners, attested by the president or vice-presi-
dent and secretary of the board. The board shall prescribe by ordi-
nance the manner in which bills for township indebtedness shall be
approved for payment.
Drafted from Sec. 8, Act of April 28, 1899, P. L. 104.
Section 397. The board of township commissioners may levy taxes
upon all property and upon all occupations within the township
made taxable for township purposes, as ascertained by the last ad-
justed valuation for county purposes, for the purposes and at the
rates hereinafter specified, namely:
One. An annual tax for township purposes, not exceeding ten
mills, unless the board of township commissioners by unanimous
action shall, upon due cause shown, by resolution, petition the court
of quarter sessions, in which case the court may order a rate of not
more than five mills additional to be levied: Further provided, That
if, at the hearing before the court of quarter sessions upon said peti-
tion, which hearing is hereby directed to be held not less than ten
nor more than fifteen days after said petition shall be presented, the
owners of real estate having assessed valuation of fifty per centum
of the total assessed valuation of real estate in said township shall,
by petition, object to the making of an order for any additional tax
levy, the court shall thereupon deny the prayer of said petition.
Two. A tax for the purpose of building and maintaining a suit-
able place for the housing of fire apparatus.
Three. An annual tax, not exceeding one-tenth of one mill, for
the purpose of caring for tress planted under the supervision of the
shade-tree commission, and for the purpose of publishing notices of
meetings to consider the planting, removing, or changing of trees.
In lieu of the tax provided for in this clause, the township commis-
sioners may, by specific appropriation, provide for the maintenance
of such trees from the general funds of the township.
Four. An annual tax so long as necessary, not exceeding fifty per
centum of the rate of assessment for township purposes, for the pur.
pose of procuring a lot and erecting a building thereon for a town-
house, and for the payment of indebtedness incurred in connection
therewith: Provided, The total indebtedness for the payment of
which any such tax shall be levied shall not exceed one-half of one
per centum of the assessed value of real estate in the township.
This article does not include the levy of any taxes upon particular
districts, or parts of any township, for particular purposes.
(Amendment of May 16, 1921, P. L. 575).
The first clause of this original section was drafted from section 7, Act
of April 28, 1899, P. L. 104.
V7
The portion of the clause following the words “ten mills’ was added by
the amendment.
The second clause of this original section was drafted from section 1, Act
of March 18, 1909, P. L. 40.
The third clause of this original section was drafted from section 5, Act
of May 31, 1907, P. L. 349.
The fourth clause of this original section was drafted from section 8, Act
of June 26, 1895, P. L. 824. The clause originally provided that the tax
levied was not to excecd fifty per centum of the rate of assessment for road
purposes. This was changed to township purposes by the amendment,
4 which also added the proviso that “the total indebtedness for the payment
of which any such tax shall be levied shall not exceed one-half of one per
centum of the assessed value of real estate in the township.”
Section 398. In addition to the levies provided for in the pre-
ceding section, when it is shown to the court of quarter sessions that
the debts due by any township exceed the amount which the township
commissioners may collect in any year by taxation, the court after
ascertaining the amount of indebtedness of any such township, may
by a writ of mandamus direct the township commissioners, by special
taxation, to collect an amount sufficient to pay the same. If the
amount of such indebtedness is so large as to render it unadvisable
to collect the same in any one year, taking into consideration other
necessary taxation, the court may direct the same to be levied and
collected by annual instalments, and may order such special taxes
to be levied and collected during such successive years as may be re-
quired for payment of the same.
Drafted from Sec. 1, Act of March 31, 1864, P. L. 162.
Section 399. .As soon as possible after the receipt of the duplicate
from the county commissioners, as provided in the act of May fifth,
one thousand nine hundred fifteen, entitled “An act requiring the
county commissioners to furnish to townships of the first class du-
plicates of the adjusted valuation for taxation purposes within such
townships,” the board of township commissioners shall deliver a du-
plicate of the assessment of township taxes to the township treasur-
er, together with their warrant for the collection of the same.
Drafted from part of Sec. 15, Act of April 28, 1899, P. L. 104.
The clause relating to the receipt of the duplicate from the county com-
missioners is new and affects the time of the delivery of the assessment of
taxes to the treasurer.
The provisions of the Act of May 5, 1915, P. L. 258, are found in the
appendix under the subject of taxation, subdivision (e), section 1556.
Section 400. As soon as possible after the receipt of the duplicate
the treasurer shall give public notice thereof by at least ten written
or printed notices, to be posted in public places in the township, and
WS
by advertisement in a newspaper published in the township, if any
such there be, that the duplicate has been issued and delivered to
him.
(Amendment of May 11. 1921, P. L. 482, see. 1).
Drafted from part of See. 15, Act of April 28, 1899, P. L. 104, which
section however, did not state what the notice should contain. The clause
remedying this ambiguity was drafted from scction 1, Act of May 1, 1909, P.
L. 805, amending section 7, Act of June 25, 1885, P. L. 187.
The amendment of 1921 eliminated a clause concluding the original section,
which provided for a discount of five per centum for the payment of tax as
within sixty days from the time of notice.
Section 401. The township treasurer, within thirty days after
receiving the tax duplicate, shall notify every taxable whose name
appears on such duplicate. Such notice shall contain the rate of
taxation, the valuation of the property of such taxable, the occupation
of such taxable, and the full amount of taxes for which said taxable
is liable for the current year. Such notice shall further state that
such taxes are payable, designate a place and time when they shall
be paid, and when an additional percentage will be added as pen-
alty. Such notice shall be mailed to the last known post-office ad-
dress of each taxable.
Any township treasurer failing to comply with the provisions of
this section shall forfeit all commissions on any taxes received and
collected by him from any taxable not notified.
Before any allowance is made by the township auditors for com-
missions due to the township treasurer for taxes collected, the
treasurer shall make an affidavit setting forth that he has complied
with the provisions of this section.
(Amendment of May 11, 1921, P. L. 482, see. 2).
Drafted from sections 1, 3 and 4, Act of May 20, 1918, P. L. 248.
The amendment of 1921 eliminated from the notice the statement as to
the time within which an abatement would be allowed, and when the full
amount of tax would be collected as required by the original section of the
code.
Section 402. All persons who fail to make payment of any tax
charged against them in the duplicate within the period of sixty days
from the date of publication of notice thereof by the township treas-
urer, as provided in section four hundred and one, shall be charged
with a penalty of two per centum additional on the amount of tax
and thereafter an additional penalty of one per centum for each
month, or fractional part thereof, during the time such tax shall
79
remain unpaid, which penalties shall be added to the tax by the
treasurer, and collected by him or his deputy. ,
(Amendment of May 11, 1921, P. L. 482, see. 3).
‘Drafted from See. 1, Act of June 4, 1901, P. L. 361.
The amendment of 1921 changed the penalty from five per centum to two
per centum, and added the clause “and thereafter an additional penalty of
one per centum for each month or fractional part thereof, during the time
such tax shall remain unpaid.”
Section 403. At the expiration of three months from the time
of receiving the duplicate, the treasurer shall proceed to collect all
unpaid taxes from the taxpayers, and to that end may appoint one
or more deputy collectors. The treasurer and his deputies shall
have and exercise all powers conferred by existing laws on collectors
of county and township taxes.
Drafted from See. 16, Act of April 28, 1899, P. L. 104.
Section 404. The township treasurer may retain, out of the taxes
collected, such actual printing and postage expenses as shall be in-
curred in performing the duties prescribed in this article. Such
amounts shall be adjusted by the township auditors at the time of
auditing the treasurer’s accounts.
Drafted from Sec. 2, Act of May 20, 1913, P. L. 248.
Section 405. The township commissioners shall at all times make
abatements or exonerations for mistakes, indigent persons, unseated
lands, et cetera, as to them shall appear just and reasonable. The
township secretary shall enter in a book or books, to be kept for that
purpose, the names of all persons abated or exonerated, together with
the reason why, the amount of the tax, and date when made, and
give to the treasurer a certificate stating the nature of the tax and
the amount exonerated.
Drafted from part of Sec. 48, Act of April 15, 1834, P. L. 409.
Section 406. The accounts of collectors of taxes shall be settled
by the township auditors. The treasurer shall state a separate
account for each different tax collected by him.
Drafted from part of Sec. 11, Act of June 25, 1885, P. L. 187, which section
also provided that collectors of State and county taxes shall settle with
the county commissioners as heretofore. The collection of county taxes not
being a township matter, this clause was eliminated from the section as
draftul.
30
CHAPTER VIII
TAXATION, FINANCE, ROAD FUND.
ARTICLE II.
IN TOWNSHIPS OF THE SECOND CLASS.
For other provisions relating to taxation see appendix, chapter on
taxation, sections 1534 to 1638 inclusive.
Section 420. The board of township supervisors of townships of
the second class shall annually. before their organization meeting
in December or as soon thereafter as practicable, make a written
estimate of the amount of money required for the ensuing year, be-
ginning on the first Monday of December, which shall be filed with
the treasurer. Such estimates, for the purpose of aiding the boar]
in determining how much road tax to levy, shall specify—
ca) The amount of money necessary for the maintenance, repair,
and improvement of highways, including sluices.
(b) The amount of money necessary for the repair and construct-
ion of culverts and bridges.
(c) The amount of money necessary for the purchase. hire, re-
pair, and custody of tools, implements, and machinery.
(d) The amount of money necessary for the payment of debts.
or other miscellaneous purpose.
Drafted from See. 11, Act of July 22, 1913, P. L. 915.
Section 421. The board of township supervisors may levy taxes
upon all property and upon all occupations within the township
made taxable for township purposes, as ascertained by the last
adjusted valuation for county purposes, for the purposes and at the
rates hereinafter specified, namly:
One. An annual road tax, not later than the fourth Monday of
March of each year, not exceeding ten mills, unless the board of
supervisors by unanimous action shall, upon due cause shown,
petition the court of quarter sessions, in which case the court may
order a greater rate than ten mills, but not exceeding ten additional
mills, to he levied. All road taxes shall be collected in cash.
Two. A tax for the purpose of building and maintaining a lock-
up, after obtaining the assent of the electors of the township in the
manner provided in section twelve hundred and fifty of this act.
Three. Upon the receipt of a petition of a majority of the owners
of real estate of the township requesting it, an annual tax, not ex-
81
ceeding five mills, for the purpose of lighting the streets and high-
ways in the manner provided in section three hundred and eighty-
six, clause one of this act, and, of defraying the cost, charges, and ex-
penses thereof.
Four. An annual tax so long as necessary, not exceeding fifty
per centum of the rate of assessment for road purposes, for the
purpose of procuring a lot and erecting a building thereon for a
townhouse, and for the payment of indebtedness incurred in con-
nection therewith: Provided, The total indebtedness for the payment
of which any such tax shall be levied shall not exceed one-half of
one per centum of the assessed value of real estate in the township.
The taxes authorized to be levied by this section shall be levied
upon the last adjusted valuation for county purposes, which valua-
tion shall be furnished to the township supervisors by the county
commissioners. If any further adjustment of valuation is made
by the county commissioners, after any tax is so levied, and before
said tax is payable, such adjusted valuation shall be certified to the
township supervisors and to the township collector of taxes by the
commissioners and the tax shall be collected on the basis of such
adjusted valuation.
This article does not include the levy of any taxes upon particular
districts, or parts of any township, for particular purposes.
(Amendment of May 16, 1921, P. L. 575, See. 2)
This section was twice amended at the session of 1921. This amendment
added the proviso to the fourth clause.
The first paragraph of the section was drafted from Sec. 1, Act of June 11,
1915, P. L. 947, amending Sec. 5, Act of July 22, 1918, P. L. 915; and from
Sec, 27, Act of April 15, 1834, P. L. 509.
Clause one was drafted from part of Sec. 1, Act of June 11, 1915, P.L, 947,
amending Act of July 22, 1913, P. L. 915.
Clause two was drafted from Act of May 11, 1901, P. L. 169.
Clause three was drafted from Act of April 23, 1909, P. L. 168.
Clause four was drafted from Sec. 3, Act of July 26, 1895, P. L. 324.
Paragraph six was drafted from part of See. 1, Act of 2ne 11 1915, P. L.
947, amending Sec. 5, Act of July 22, 1913, P. L. 915; and from See. 27, Act
of April iv, 1834, P. L. 509.
The last paragraph of the section is new and was inserted to eall attention
to the fact that the levies provided by this section are not exclusive. Other
parts of the code provide for levies for particular purposes in particular
districts.
Section 421. The board of township supervisors may levy taxes
upon all property and upon all occupations within the township,
made taxable for township purposes, as ascertained by the last
82
adjusted valuation for county purposes, for the purposes and at the
rates hereinafter specified, to wit:
I. An annual road tax, not later than the fourth Monday of
March of each year, not exceeding ten mills, unless the board of
supervisors by unanimous action shall, upon due cause shown, petition
the court of quarter sessions, in which cause the court may order a
greater rate than ten mills, but not exceeding ten additional mills,
to be levied. All road taxes shall be collected in cash.
II.
herein provided, to all parties interested, of the time and place when
the viewers will ineet and exhibit their report and hear any excep-
tions thereto. After making whatever changes are necessary and
160
proper, the viewers shall make report to the court showing the
damages, if any allowed, and shall file therewith a plan showing
the properties taken, used, and appropriated, and the names of the
persons to whom such damages are payable.
Drafted from Sec. 4, Act of June 10, 1901, P. L. 555.
Section 1232. When the report of the viewers, or any two of them,
is filed in court, any party may, within thirty days thereafter, file
exceptions thereto. The court may confirm the report, or modify,
change, or otherwise correct it, or refer it back to the same or new
viewers, with like power as to their report. Or, within thirty days
from the filing of any report in court, any party whose property is
so taken, used, or appropriated may appeal to the court of common
pleas and demand a trial by jury. Any party interested therein
may, Within six months after final decree, have an appeal to the
Superior or the Supreme Court. If no exceptions are filed or no
demand made for trial by jury within thirty days after the filing of
the report, the same shall become absolute. The court may order
what notices shall be given in connection with any part of said pro-
ceedings, and may make all such orders as it deems requisite.
Drafted from Sec. 5, Act of June 10, 1901, P. L. 555.
The time limit for appeals to the Supreme and Superior Courts has been
changed from thirty days to six months in accordance with the opinion of
the court in Scranton Sewer, 218 Pa. 4.
See also Act of May 10, 1921, P. L. 428, infra Sec. 1748.
Section 1233. The costs of the viewers and all court costs incurred
in the proceedings, including advertising and printing and posting
notices, shall be defrayed by the township.
Drafted from Sec. 7, Act of June 10, 1901, P. L. 555.
Section 1234. All damages, when determined, shall be assessed
against and paid by the township so taking, using, and appropriating
the property.
Drafted from Sec. 8, Act of June 10, 1901, P. L. 555.
Section 1235. In the preparation of specifications for the erection
or alteration of any public building, when the entire cost of such
work exceeds one thousand dollars, the architect, engineer, or per-
son preparing such specifications shall prepare separate specifica-
tions for the plumbing, heating, ventilating, and electrical work, and
the township of the first or second class shall receive separate bids
upon each of such branches of work, and award the contract for the
same to the lowest responsible bidder.
Drafted from See, 1 Aet of May 1, 1918, P. L. 155.
161
Section 1236. In letting contracts for the eveetion of any public
buildings, when plans and specifications for the same are submitted
for bids they shall be accompanied hy a list of quantities of material
required for such building, to be prepared and furnished by the
architect or enginner preparing the plans. which bill or list shall he
attached to the specifications. No such list of material shall be
taken as being guaranteed by the township of the first or second
class submitting such plans and specifications.
Drafted from See. 1, Aet of July 2. 1895, PL. 426.
11
162
CHASPTER XVII.
PUBLIC BUILDINGS.
ARTICLE II.
IN TOWNSHIPS OF THE SECOND CLASS.
Section 1250. The board of supervisors of townships of the second
class may, after obtaining the assent of the electors of the township,
express¢d by vote at an election to be held at the place, time, and
under the same regulations as provided for the holding of municipal
elections, build and maintain a suitable place for the purpose of in-
carcerating criminals, disorderly, suspicious, ‘and intoxicated persons,
until they can be dealt with according to law. The ballots to be de-
posited by the electors shall be prepared in conformity with the gen-
eral election law. In receiving and counting and in making returns
of the votes cast the inspectors, judges, and clerks of said election
shall be governed by the laws regulating municipal elections, and the
vote shall be counted by the court as provided by the general law
governing municipal election. The board of supervisors shall direct
the constable of the township to issue a proclamation, ten days prior
to the date of the municipal election, that the qualified electors will
vote “for or against building a lockup.” Such building. when erected.
shall be under the care of the board of supervisors.
Drafted from See. 1, Act of May 11, 1901, P. L. 169. In view of the opinion
in McLaughlin v. Summit Hill Borough, 224 Pa. 425, it is probable that the
form of ballot should now be as provided by See. 4, Act of June 10, 1898,
P. ‘L. 419, as amended by the Act of April 29, 1908, P. L. 338. For this
reason it was herein provided that the ballot shall comply with the general
law.
163
CHAPTER XVIII.
LICENSES AMD LICENSE FEES.
For other provisions rela ing to this subject, see appoenc °:
Secs. 2105 to 2112, inclusive.
ARTICLE I.
GENERAL PROVISIONS.
(a) Transient Merchants.
Section 1260. It shall be unlawful for any person, ecpartnership,
or corporation, without a license, to conduct any business, in any
township of the first or second class, the whole or greater part of
which shall consist of the sale of goods which are represented or ad-
vertised to be the goods of the estate of any bankrupt, or the goods
of any assignee, or a person, firm, or corporation about to go out of
business, or goods that have been damityed in any way.
Drafted from Sec. 1, Act of May 2 1899. P. L. 159, and See. 1, Act of May
20, 1918, P. L. 227.
Section 1261. The provisions of the preceding section of this article
shall not prohibit the sale of any goods by any assignee, trustee. re-
ceiver, or other officer appointed by any court of this Common-
wealth or of the United States. acting for the estate of any such bank-
rupt or other person, firm, or corporation, within the limits of any
township of the first or second class, wherein such person. firm or
corporation conducted business or had the goods immediately before
the appointment of such assignee, trustee, receiver, or other officer ;
or the sale of any damaged goods, if the same are sold within the
limits of the township wherein the owner conducted business or had
such goods at the time the same hecame damaged.
Drafted from Sec. 1, Act of May 2, 1899, P. L. 159, and See. 1, Act of May
20, 1913, P. L. 227.
Section 1262. The license provided for in section twelve hundred
and sixty of this act shall be issued by the treasurer of the town-
ship wherein such business is conducted. The license fee shall be
twenty-five dollars for each calendar month or fraction thereof, and
shall be for the use of the school fund of the township. The license
shall he renewed monthly during the time such person, firm, or cor-
164
poration shall conduct such business, and shall be in addition to all
other license fees and taxes imposed by the Commonwealth and the
township.
Drafted from See. 1, Act of May 2, 1899, P, L. 159, und See. 2, Act of May
20, 1913, 2. a: 22
Section 1263. Any person, association. copartnership, or corpora-
tion violating any of the provisions of sections twelve hundred and
sixty, twelve hundred and sixty-one, and twelve hundred and sixty-
two of this act, shall be guilty of a misdemeanor, and, upon con-
ciction thereof, shall be sentenced to pay. for each day such business
is conducted without a license, a fine of not more than two hundred
dollars.
Drafted from See. 1, Act of May 2, 1899, P. L, 159, and See, 3. Act of
May 20, 1913. P. L. 227.
(b) Restrictions.
Section 1270. It shall be unlawful for any township of the first or
second elass to levy any license fee or merchantile tax upon any
persons taking orders fer merchandise, by sample, from dealers or
merchants, for individuals or companies who pay a license or mer-
cantile tax at their chief places of business. Nothing in this section
shall authorize any person to sell by retail to others than dealers or
merchants.
Drafted from See. 1, Act of May 17, 1883. P. L. 31.
Section 1271. It shall be unlawful for any township of the first or
second class to impose or collect any license fee upon insurance com-
panies or their agents, or insurance brokers, authorized to transact
business under an act approved the first day of June, nineteen hun
dred and eleven (page six hundred and seven), entitled “An
act to establish an Insurance Department; authorizing the appoint-
ment of an Insurance Commissioner, aud prescribing his powers and
duties ; also providing for the licensing, examination, regulation, and
dissolution of insurance and surety companies and associations, and
for the licensing and regulation of insurance agents and insurance
brokers; also providing for the collection of fees, and prescribing
penalties for the violation of any of the provisions of this act; and
repealing all existing acts.”
Drafted from Sec. 1, Act of May 8, 1915, P. Le. 217.
165
CHAPTER XVIII.
LICENSES AND LICENSE FEES.
ARTICLE II.
IN TOWNSHIPS OF THE FIRST CLASS.
Section 1280. The hoard of township commissioners of townships
of the first class may enact ordinances requiring licenses to be taken
out annually for all stages, hacks, carriages, and other vehicles used
for carrying persons or property for hire within the township, and
fixing a reasonable annual charge for such licenses.
Nothing in this section shall he construed to repeal or modify aay
of the provisions of the Public Service Company Law.
Draften from See. 1, Net of April 11, 1908, TP. Ti. 14.
Section 1281.) The said ordinances shall be enforced as other town-
ship ordinances, and the ordinance in each case shall specify the
manner in which the license charges are to be collected.
Draftea from See, 2, Act of April J1, 1903, P. L. 164.
166
CHAPTER XIX
PARKS, SHADE-TREES AND FORESTS IN TOWNSHIPS OF THE
FIRST CLASS.
ARTICLE I.
PARKS AND PLAYGROUNDS.
For other provisions relating to this subject, see appendix, Secs.
2041 to 2051, inclusive.
Section 1295. Townships of the first class may improve, maintain,
and regulate public parks, parkways. and playgrounds within the
township limits.
Drafted from Sec. 3, Act of May 38, 1909, P. L. 401.
Section 1296. Townships of the first class may enter upon, ap-
propriate, and acquire, by gift, devise, purchase, lease, or otherwise,
private property, for the purpose of making, enlarging, and main-
taining public parks, parkways, and playgrounds. The provisions of
this section shall not authorize the appropriation of private property
eutside the township limits, nor the appropriation of any property
belonging to or used as a cemetery or place of public worship, or any
public or parochial school, or other educational or charitable institu-
tion or seminary.
Drafted from Sec. 1, Act of May 3, 1909, P. L. 401, as amended by See. 1,
Act of May 20, 1913, P. Ll. 257.
Section 1297. No appropriation, purchase, or lease shall be
made, pursuant to the preceding sections of this article, whereby any
township of the first class shall, within any period of three years
obligate itself to pay, in the aggregate, any sum exceeding one and
one-half mills on the dollar on the assessed valuation of all property.
offices, professions, and persons in the township, without the consent
of a majority of the electors obtained as hereinafter provided.
Drafted from See. 1, Act of May 8, 1909, P. L. 401, as amended by Sec. 1,
Act of May 20, 1918, P. TL. 257.
Section 1298. Whenever any township of the first class, shall, by
ordinance, provide for the appropriation, purchase, or leasing of
private property, for the purposes aforesaid, and the value of such
property or the rental thereof shall, alone or when added to the
amount of liability incurred for any of the purposes aforesaid within
the preceding three years, exceed one and one-half mills on the dollar
167
of valuation, as provided in the preceeding section, the township
commissioners shall cause the question of such appropriation, pur-
chase, or leasing to be submitted to the electors of the township at
the municipal or general election next occurring after the expiration
of forty days from the date of such ordinance.
Drafted from See. 2, Act of May 3, 1909, BP. L. 401. The limitation of
three thousand dollars was changed to one and one-half mills on the valuation
to correspond to the amendment of Sec. 1, by the Act of May 20, 1913, P.
L, 257.
Section 1299. The townships commissioners shall give notice of
the proposed submission of such question by weekly advertisements,
in not nore than three newspapers published in the township, for a
period of four weeks immediately preceding the day of election, and,
if no newspapers are published therein, by twenty printed handbills
posted in conspicuous places at least twenty-one days prior to sueh
election.
Drafted from Sec. 2. Act of May 8, 1909, P. L. 401.
Section 1300. For the purpose of having such question appear upon
the bailot, the township commissioners shall certify the question to
the county commissioners at least twenty-one days before the day
of the election. The question may be stated substantially as follows:
Shall the township of......0 ....... acquire hy purchase or condem-
nation, or both, at a price not exceeding............ dollars (or by
lease for not more than ............ years, at an annual rental of
not more than............ dollars), property for the purpose of
making (or of enlarging) public parks, parkways, and playgrounds
within the locality bounded by............
The council may, at their discretion, omit the designation of the
locality.
Drafted from See, 2, Act of May 3, 1909, P. L. 401.
Section 1801. The result of the vote on such question shall be
ascertained and certified in the same manner as the vote on the election
of officers named on the same ballots. No such question, determined
negatively by the voters, shall be again submitted until one municipal
or general election shall intervene.
Drafted from See 2, Aet of May 3, 1909, P. LL. 401.
Section 1302. The appropriation of private property for the pur
pose of making, enlarging, and maintaining public parks, parkways,
and playgrounds is declared to be the taking of private property
for public use, and for all damage suffered hy the owners of any prop-
erty so taken the funds of the township raised by taxation shall lve
pledged as security.
Drafted from Sec. 4, Act of May 3, 1909, P. L. 401.
168
Section 1303. Whenever compensation for the damages arising
from such apropriation cannot be agreed upon, the township of the
first class nay tender its bond, as security to the party claiming or
entitled to any damages, or to the altorney or agent of any person
absent, or to the agent or other officer of a corporation, or to the
guardian or committee of any person under legal incapacity. The
condition of such bond shall be, that the township shall cause to be
paid such amount of damages as the party shall he entitled to receive,
after the same have been agreed upon or assessed.
Drafted from Seo. 2. Net of June 8, 1895. P21. 185.
Section 1304. Whenever any party, claiming damages for prop-
erty taken under the provisions of the preceding sections of this
article, refuses or neglects to accept the security so tendered. the
township of the first class may. upon ten diays’ written notice given
to the party, his agent, attorney, guardian, or committee. present its
bond to the court of common pleas. If approved, the bond shall be
filed for the benefit of those interested, and recovery may be had
thereon, for the amount of damages ascertained or finally determined.
if the same be not paid, by an execution on the judgment in the issue
formed to try the question. Upon the approval of such security. the
township may enter into possession, hold, and use such land for sueh
purposes.
Drafted from Sec, 2, Act of Jnne 8, 1895, P. L. 188.
Section 1305. Whenever any township of the first class appro-
priates private property under the provisions of this article, and is
unable to agree with the owners or lessees for the amount of compen-
sation, or whenever, by reason of the absence or legal incapacity of
any owner or lessee. no such compensation can be agreed upon, the
court of common pleas, or any law judge thereof in vacation. on
application thereto by the township or any person interested, shall
appoint three viewers from the county board of viewers, and shall
designate a time, not less than twenty nor more than thirty days
thereafter, when the viewers shall meet upon the property and view
the same.
Drafted from See. 5. Act of May 3. 1909, PT. 401.
Section 1306. The viewers may be appointed before or at any time
wfter the entry upon. taking, or appropriation of any property.
The powers and duties of the viewers may be exercised and per-
formed by any two of them. They shall have power to administer
oaths, and to adjourn their hearings from day to day, as they find
necessary. The notices required to be given by the viewers may he
served by any one authorized by then to make such service,
Drafted from Nee. 11, Act of May 8, 1909, P. L. 401.
169
. Section 1307. The viewers shall give ten days’ notice of the time
and place of their first meeting, to the owners of the property, their
agents, attorneys. or representatives, by writing served, if they re-
side within the county, in the same manner as the service of summons
in personal actions; otherwise, by handbills posted upon the prem-
ises, or by such other notice as the court may prescribe.
Drafted from Sev. 5, Act of May 3, 1909, P. L. 401. The words “their
agents, attorneys, or represetatinves” was added as new matter.
Section 1808. The viewers, having been sworn cr affirmed faith-
fully, justly, and impartially to decide and true report to make con-
cerning all matters to be submitted to them in relation to which
they are authorized to inquire, sml having viewed the premises or
examined the property, shall heiy all parties interested and their
witnesses, and, having due regard to the advantages and disadvant-
ages, shall estimate and determine the damages for property taken,
used, or appropriated, and to whom the same are payable.
Drafted from See. 6, Act of May 3, 1909, P. L. 401.
Section 1309. Having so estimated and determined the damages,
the viewers shall prepare a schedule thereof, and give notice, in the
manner provided in section thirteen hundred and seven of this act,
to the parties interested, of a time, not less than ten days there-
after, and of a place where they will meet and exhibit such schedule
and hear all exceptions thereto and evidence. After making what-
ever changes are necessary, the viewers shall report to the court
showing the damages allowed, if any, and to whom payable. They
shall file with such report a plan showing the properties taken, used,
and appropriated.
Drafted from See. 6. Act of May 3. 1909, PT, 401.
Section 1310. When such report is first filed in court the pro-
thonotary shall mark the same confirmed nisi, and, in case no ex-
ceptions are filed thereto and no appeal to a jury is taken within
thirty days. he shall enter a decree as of course that the report is
confirmed absolutely.
Tf exceptions are filed which affect the entire report, it shall not
be confirmed absolutely as to any part thereof until the exceptions
have been finally disposed of by the court. When exceptions are filed
that only go to or affect some particular assessment of damages, and
which in the consideration and final disposal thereof will not affect
the assessments made in favor of other parties, and when any appeal
or appeals may have heen taken to the court of common pleas, with
demand for trial by jury, by less than all of the parties having a
170
right to take such appeals, the court may confirm all assessments to
which no exceptions have been filed or appeal taken.
Drafted from Nec. 8, Act of May 3, 1909, Po 1. 401.
See also Act of May 10, 1921, P. L. 428, Sec. 1743.
Section 1811. When such report is filed. notice thereof shall be
given within ten days, by publication ance in a newspaper published
in the county-seat of the county. Such notice shall state the date of
filing the report and shall contain a schedule of the damages shown
therein. It shall further state that, unless exceptions are filed or an
appeal to a jury taken within thirty days from the date of filing,
the report will be confirmed absolutely.
Drafted from Sec. 7, Act of May 3, 1909, DP. L. 401, with the addition of ‘‘an
appeal to a jury” inserted in the last sentence.
Section 1312. Upon the report of the viewers being filed in court,
any party may, within thirty days thereafter, file exceptions thereto.
The court may confirm the report, or modify, change. or otherwise
correct it, or refer it back to the same or new viewers, with like
power as to their report.
Drafted from Sec. 8, Act of May 8, 1901, P. L. 401.
Section 1318. Within thirty days from the filing of any report in
court, any party whose property is so taken, used, or appropriated
may appeal to the court of common pleas and demand a trial by
jury. In case the party appellant does not obtain a verdict more
favorable than the final report of viewers he shall not recover any
costs on the appeal.
Drafted from See. 9, Act of May 3, 1909, P. L. 401.
See also Act of May 10, 1921, P. L. 428, See. 1743.
Section 1514. From such confirmation of the viewers’ report, and
from final judgment on the verdict in the case of a trial by jury,
either party may have an appeal to the Superior Court or Supreme
Court.
Drafted from See, 10, Act of May 8, 1909, P. L. 401.
Section 1315. The court of common pleas may order what notices
shall be given in connection with any part of said proceedings and
make all orders it deems requisite, and may, by rule or otherwise.
prescribe the form of the pleadings.
The costs incurred in the proceedings shall be defrayed by the
township.
Drafted from See. 11, Net of May 2, 1909, P. 1. 401,
171
Section 1316. The final confirmation of the report of viewers shall
operate as a judgment against the township, in favor of the party to
whom damages have been awarded by the report, or by so much of
the report as is confirmed. Interest is allowed on such judgment
from the date of filing the report.
Drafted from See. 10, Act of May 3, 1909, P. L. 401.
Section 1317. Whenever any township of the first class repeals
any ordinance or discontinues any proceeding taken providing for
the appropriation of property under this article, prior to the entry
upon or injury to such property, and within thirty days after the
filing of the report of viewers assessing damages, the township shall
not thereafter be liable to pay any dainages which have been or
might have been assessed; but the cost upon any proceeding had
thereon shall be paid by the township, together with the actual dam-
age sustained by reason of such proceeding.
Drafted from See. 12, Act of May 5, 1909, P. L. 401.
172
CHAPTER XIX.
PARKS, SHADE-TREES AND FORESTS IN TOWNSHIPS OF THE
FIRST CLASS.
ARTICLE II.
SHADE-TREE COMMISSION.
Section 1330. Townships of the first class may establish a com
mission to be known as the Shade-Tree Commission of such township.
Derafiesl trom See. 1, Act of May 31, 7007, P. a. 549.
Section 1331. The commission shall be composed of three free-
holders of the township of the first class, who shall be appointed by
the township commissioners and shall serve without compensation.
Whenever a shade-tree comission is established by any towashiy
of the first class, the township commissioners shall appoint three
freeholders—one for a term of three years, one for a term of four
years, and one for a term of five years. :
On the expiration of the term of any shade-tree commissioner, a
successor shall he appointed hy the township commissioners, to serve
for a term of five years.
Vacancies in the office of shade-tree commissioner shall be filled ly
the township commissioners, for the unexpired term.
Drafted from Sees. 1 and 2, Act of May 31, 1907. P. L. 349.
Section 1332. Whenever, in any township of the first class, there
exists a commission for the care of public parks, the township com-
missioners may, by a majority vote, accept the provisions of this ar-
ticle so far as it relates to the subject of the shade-tree commission,
and thereafter the park commission shall have all the powers and he
subject to all the duties prescribed by this article for the shade-tree
commission.
Drafted from See. 1, \ct of May 31, 1907, P. LL. 349
Section 1333. The cominission shall have exclusive custody and
control of the shade-trees in the township of the first class, and is
authorized to plant, remove, maintain, and protect shade-trees on the
public highways in the township.
Drafted from See, 1. Net of May 31. 1907. Po TL, 349
Section 1834, The commission may employ and pay such superin-
tendents, engineers, foresters, tree-wardens, or other assistants, s
the proper performance of the duties developing upon it shall require,
173
and may make, publish and enforce regulations for the care and pro-
tection of the shade-trees of the township of the first class. No such
regulation shall be in foree until it has been approve! iy the town.
ship commissioners and until if has been published at least twice in
one or two newspapers of the township.
Drafted from See. 6. Aet of May 31, 1907, PLT. S49.
Section 1335. The shade-tree commission shall annually report in
full to the township commissioners its transactions and expeuses for
the last fiscal year of the township of the first class. The park com-
mission. in townships accepting this article, may incorporate such
transactions and expenses in its regular report to the township coni-
missioners.
Drafted from Sec. 2, Act of May 31 1907, DP. L. 849,
Section 1336. Whenever any shade-tree commission or park com-
mission, in townships of the first cliss accepting this article, proposes
to plant, transplant, cr remove shade-trees on auy highway, notice of
the time and place of meeting at which such work is to be considered
shall he given in one or Incre newspapers published in the township,
once a week tor two weeks, ipnnediately preceding the time of the
meeting. The notice shall specify in detail the highways, or portions
thereof, upon which trees are proposed to be so planted, replanted, or
removed.
Drafted from Sec. 38, et of May 21. 1907, Po Ta. 349.
Section 1587. The cost of planting, transplanting, or removing
any shade-trees in the highways of the township of the first class, of
the necessary and suitable guards, curbing, or grading for the pro-
tection thereof, and of the replacing of any pavement or sidewalk
necessarily disturbed in the execution of such work, shill be paid by
the owner of the real estate in front of whose property the work is
done.
The amount each freeholder is to pay shall be ascertained and cer
tified by the commission to the township commissioners and to the
township treasurer.
Litutved from Sem 4, et of May 31, 1907, P. L. 349.
Section 1338. Upon the filing of the certificate with the township
commissioners, the township secretary shall cause thirty days’
written notice to be given to the persons against whose property an
assessment has been made. The notice xhall state the amount of the
assessment and the time and place of payment, and shall be accom-
panied by a copy of the certificate.
The amount assessed against the real estate shall be a lien from
the time of the filing of the certificate with the township commis.
174
sioners, and, if not paid within the time designated in the notice, a
claim may be filed and collected by the township, in the same manner
as Municipal claims are filed and collected.
Drafted from See. 4, Act of May 21, 1907, P. L. 849. with slight variation
as to the method of collecting claims.
Section 1339. The cost and expenses of caring for such trees afte
having been planted, and the expense of publishing the notice pro-
vided in the preceding section, shall be paid by the township.
The needed amount shall cach year Le certified by the shade-tree
commissioners to the township commissioners, and shall be drawn
against as required by the commission, in the same manner as money
appropriated for township purposes.
The township commissioners, instead of levying the tax authorized
by section three hundred and ninety-seven of this act, may provide
for the expense of caring for trees already planted, and of publish-
ing the notice required by the preceding section, by appropriations
equal to the amount certified to be required by the shade-tree com-
mission.
Drafted from See. 5, Act of May 31, 1907, P. L. 349.
Section 1340. The commission may assess penalties for the viola-
tion of its regulations, and of this article so far as it relates to shade-
trees. Any penalty so assessed shall be a lien upon the real estate
of the offender, and may be collected as municipal claims are col-
lected.
Drafted from See. 6, Act of May 31, 1907, P. L. 349.
Section 1341. All penalities or assessments imposed under this
article shall be paid to the township treasurer, to be placed to the
credit of the shade-tree commission, subject to be drawn upon by
the commission for the purposes of the preceding sections of this
article.
Drafted from See. 7, Act of May 31, 1907, P. L. 349.
CHAPTER XIX.
PARKS, SHADE-TREES AND FORESTS IN TOWNSHIPS OF THE
FIRST CLASS.
ARTICLE III.
FORESTS.
For other provisions relating to this subject, see appendix
Secs. 2041 to 2051, inclusive.
Section 1355. Towuships of the first class may acquire by pur
chase, gift, or lease, and hold, tracts of land covered with forest o1
tree growth, or suitable for the growth of trees, and administer the
same under the direction of the Commissioner of Forestry, in ac-
cordance with the practices and principles of scientific forestry, for
the benefit of the township. Such tracts may he of any size suitable
for the purpose and may be located within or without the township
limits.
Drafted from See. 1, Act of April v2, 1909, BP. lL. 124.
Section 1856. Before the passage of any ordinance for the ac-
quisition of land to be used as township forests, the township com-
missioners shall submit to the Commissioner of Forestry. and secure
his approval, of the area and location of such land.
Drafted from See. 1, Aet of April 22, 1909, Pr. L. 124.
Section 1357. Whenever the township commissioners deem it ex-
pedient to acquire any lands for forests they shall so declare in an
ordinance, wherein shall be set forth all facts and conditions re-
lating to the proposed action, which ‘proposed ordinance shall be
advertised once a week for three weeks prior to its passage.
Drafted from See. @, Act of April 22, 1900, P. TL. 124.
Section 1358. Al money necessary for the purchase of such tracts
shall be appropriated in the same manner as appropriations for
township purposes. and such funds may be provided from the current
revenue, or by the proceeds of a sale of bonds in accordance with
existing law.
Drafted from Sec. 2, Act of April 22, 1909, P. L. 124.
Section 1359. Upon the acquisition of auy forests or lands suit-
able for forests, the township commissioners shall notify the Com-
176
missioner of Forestry, who shall make such rules for the government
and proper administration of the same as may be necessary; and the
commissioner shall publish such rules, declare the uses of the forest
in accordance with the intent of this article, and make such pro-
visions for its administration, maintenauce, protection, and develop-
ment as shall be necessary or expendient. The rules governing the
administration of such forests shall have for their main purpose the
producing of a continuing township revenue by the sale of forest
products.
Drafted from Sees. 3 and 5, Act of April 22, 1909, P. L. 124.
Section 1360. All moneys necessary to be expended for the ad-
ministration, maintenance, protection, and development of such for-
ests shall be appropriated and applied as is now done for township
purposes. All revenue and emoluments arising from such forests
shall be paid into the township treasury, to be used for general town-
ship purposes.
Drafted from See 4, Act of April 22, 1909, P. L. 124.
Section 1361. Township forests may be used by the public as
general outing—or recreation—grounds, subject to the rules govern-
ing their administration.
Drafted from See. 5. Aet of April 2v, 1209, P. L. 124.
Section 1362. Whenver the township comimissicners deem it ex-
pedient to alienate any forest, or part thereof, they shall so declare
in an ordinance, wherein shall be set forth all the facts and condi-
tions relating to the proposed action, which proposed ordinance
shall be advertised once a week for three weeks prior to its passage.
No ordinance sball be effective in legalizing such alienation until
it has been approved by a majority vote of the people at the next
ensuing election.
Drafted from See. 6, Act of April 22, 1909, P. L. 12-4.
CHAPTER XX.
ENFORCEMENT OF ORDINANCES OF TOWNSHIPS OF THE
FIRST CLASS.
ARTICLE I.
Section 1380. The policemen of townships of the first class may,
without warrant and upon view. arrest and commit for hearing all
persons guilty of a breach of the peace, vagrancy, riefous or dis-
orderly conduct or drunkenness, or engaged in the commission of
any unlawful act tending to imperil the personal security or en-
danger the property of the citizens, or violating any ordinances of
the township for the violation of which a fine or penalty is imposed.
Any person arrested, with or without warrant, sball he entitled to a
trial and to give bail for his or her or their appearance, according
to the practice in summary convictions.
Drafted from See. 1, .\ct of June 10, 1901, P. L. 551.
Section 1381. All proceedings for the violation of township ordin-
ances, and for the collection of fines and penalities imposed thereby,
nay be commenced by warrant or by summons, at the discretion of
the justice of the peace before whom the proceeding is begun. No
warrant shall be issued except upon complaint, on oath or affirmation,
specifying the ordinance for the violation of which the same
is issued. , June
1844,
1844,
1849,
April
May
April
24, 2. L.
P.
Be
15,
15,
bo
Nn
13
13,
19,
5,
I?
x
P.
P.
L.
L.
L.
L.
L.
L.
439, Sec. 1.
509, Sees. 27, 34.
509, Secs. 28, 29.
31, 82, 38,
B9, 40, 43,
48, 49, 52.
=]
Sees. 7, 18,
81, (Cls. 1
3, 4, 5,) 83,
96, 97, 98,
433.
30),
nO,
47,
14,
»
yew
95,
OM,
100, 101, 102,
103, 104, 105,
106.
587, Secs. 3, 4+
84, 85,
91, 92,
Secs.
90,
537,
Secs.
. Secs.
28,
32,
63,
68,
G4, 66,
69.
B4, 3B
7, 15.
. Sees.
71,
Secs.
Sec. 6.
Sec. 1.
Sy OS
?
5,
S6,
93.
or
a=
?
31,
62,
G7,
70,
Absolutely.
Absolutely.
Except in so far
as they relate to
taxation for poor
or county = pur
poses.
Absolutely.
In so far as they
relate to town-
ships.
Except in so far
as they relate to
constables or as-
sistant assessors
or overseers of
the poor.
Absolutely.
Absolutely.
In so far as they
relate to town-
ships.
ADsolutely.
Absolutely.
Tn so far as it re-
lates to townships
of the first class.
1849,
1850,
1851.
1854,
1855,
1857,
1857,
1857,
1857,
1860,
1860.
1861,
ISG4,
S64,
1866,
1867,
1870.
1871,
1874.
April
April
April
April
April
March
April
May
May
March
March
May
March
March
April
March
April
June
April
oT
26,
1+,
26
Le.
P
P.
ee?
L.
L.
L.
L.
iL.
_ I.
wo da
ys
|.
L.
[a
592,
612,
489,
220,
337,
539,
68,
162,
109,
ss
4s,
BOI,
ah Bee
182
. Sec.
See.
Sec.
No.
No.
No.
No.
No.
No.
No.
No.
. No.
Sec.
No,
32.
5.
19.
489, See. 1.
233.
591.
189.
504.
70.
156.
99, Sec. 1.
20.
40).
Except in so far
as it relates to
justices of the
pease, constables,
overseers of the
poor, and assist-
ant assessors.
Absolutely.
In so far it relates
to townships.
Absolutely.
In so far as it re-
lates to township
bridges.
Absolutely.
Absolutely.
Absolutely.
In so far as it re-
lates to township
treasurers.
In so far as it re-
lates to road su-
pervisors.
Absolutely.
Absolutely.
In so far as it re-
lates to township
bridges.
Except in so far
as it relates to
poor districts.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
In so fav ag it re-
lates to the andit
of the accounts
of supervisors and
township treasur-
ers.
1874, May
1s74, June
1875, March
1876, March
1876, April
1876, May
1876. May
1876, May
1s77, March
1879. May
1879, June
1879. June
1883, May
1885, June
1887, May
1887, May
1887, June
ISS7, June
18,
10,
28,
Tt
18,
P.
P.
P.
fs
, Ps
P.
Pe
I;
bal
| b
« VE
LP.
L.
GF
17s
’
20,
es
$H,
126,
31,
17.
agit
we
wlio,
P85,
BOG,
183
No. 7.
No. 13.
Sec. 3.
No. 103,
Sec. 5.
No. 16.
No. 50.
No. 110.
No, 130,
No. 20,
Sees. LZ. 3. 7
1.
as
No.
No
140.
142.
_ 197, See.
11.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to the audit
of the accounts of
supervisors and
township treasur-
ers.
In so far as if re-
lates to supervis-
ors.
Tn so far as it re-
lates to townships.
In so far as it re-
lates to township
lines.
In so far as it re-
lates to the annex-
ation of town-
ships.
In so far as it re-
lates to townships
Absolutely.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
In so far as it re-
lates to township
taxes.
Absolutely.
In so far as it re-
lates to towuships.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
1889, February 14,
Iss. Mary 4,
L889, May 4,
1889, May 4,
1889, May 9),
1889 May 9,
1893, May 10,
1893, May 26,
1893, June 3,
1893, June 6,
1893, June 12,
1895, June 5,
1895, June 25,
1895, June 26,
1805, June 26,
1895, July 2
1895, July 2
1897, May 26,
1897, June 23,
1899, April DS
1899, April 38,
1899, May 2,
S99, May m
P.
P.
2:
P
2;
i,
Ps
Es
P.
P.
i.
P;
~
P.
LP?
o
o
L.
L.
poe
144,
2s,
333,
184
Sec. 1.
No. 82.
» No. 83.
No. 85.
No. 175.
No. 202.
No. 273.
4. No. 197.
» No. 216.
No, DAL.
4. No. 244%.
No. 304.
No, Lt2.
- In so far as it re-
lates to township
ASSESSOTS.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to township
tax collectors.
Absolutely.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Abso'utely.
Tn so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Tn so far as it re-
lates to township
tax collectors.
Absolutely,
Absolutely,
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
1901, March
1901. May
1901, May
1901, May
1901, May
1901, May
1901, June
1901, June
1901, June
L901, June
1901, June
1901, June
1901, July
1901, July
L901, July
1901, July
1903. April
1903, April
1908, April
1903, April
1905 February
1905, March
pce
Ps
P.
Ps
eae ee
pat
«ds
L.
iL.
L.
L.
oe
se
o
» GD,
L.
L.
i.
L.
51,
160,
169,
185.
551,
5D.
611,
627,
637,
185
No.
No.
No.
oe
toed,
] red
19s,
260.
264.
ey
No. 338
No.
D, No.
7. NO.
429
197.
20d.
lo
Absolutely,
Absolutely.
Absolutely.
In so far as it re-
lates to the = re-
ports of township
suditors.
Absolutely.
Absolutely.
In so far as it con-
fers any powers
or imposes any
duties on town-
ships.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
In so far as it con-
fers any powers
or imposes any
duties on town-
ships.
In so far as it con-
fers any powers
or imposes any
duties on town-
ships.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
1905,
1905,
1905,
1905,
1905,
1905,
1905,
1905,
1905,
1905.
1907,
1907,
1907,
1907,
1907,
1907,
1907,
1907,
1907,
1907,
1907,
Mareh
Match
April
Aptil
April
April
April
April
April
May
March
April
April
April
May
May
May
May
May
May
May
El
pe
17,
19,
99
29,
22,
22,
lo
lo
Ww
Ww
28,
28,
28.
re
205
Py
PB.
~
do, P.
Ps
P.
L.
L.
L.
.P.L
a
16,
161,
a7,
142,
193,
186
» No. 160.
two. 195.
No. 36.
. No. 41.
No. 210.
No. 219.
, No, 230.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Absolutely.
Absolutely,
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
Absolutely.
Tn so far as it re-
lates tu townships.
In so far as it con-
fers any powers
or imposes any
duties on town-
ships.
Absolutely.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Tn so far as it con-
fers any powers
or imposes any
duties on town-
ships.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
1907,
1907,
1907,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,.
1909,
1909,
1909,
1909,
June
June
June
March
March
March
Mareh
April
April
April
April
April
April
April
April
April
May
May
May
we
15,
18,
24,
25,
27,
29,
i
:
J,
a
= i oe
= A
» Li
L.
Bt
452,
AGL,
O33,
33,
40,
56,
78,
97,
117,
124,
168,
187.
198,
245,
187
No. 808.
No. 310
No. 15.
No. 22.
No. 57.
Secs. 1 and 2.
Sec. 1.
No. 198.
In so far as it re-
lates to public
roads within town-
ships of the first
class.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
Except in so far
as it relates to
State highways
and the officers of
the State High-
way Department.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
Absolutely.
In so far as they
relate to township
tax-collectors.
In so far as it re-
lates to townships.
Absolutely.
Absolutely.
In so far as it re-
lates to township
taxes.
In so far as it con-
fers any powers
or imposes any
duties upon town-
ships.
188
1909, May 3.:70. Tr. 392, In so far as it re-
lates to townships.
1909, May 3, PP. L. 401, In so far as it re-
lates to townships.
1909, May 8, P. L. 474, Tn so far as it re-
lates to township
\ ; taxes.
1909, May 13, P. L752. Absolutely.
oy
1911, May Oy ae Tes EEA In so far as it re-
dates to townships.
1911, May 5, P. L. 165, Absolutely.
1911, May 5, P. L. 168, In so far as it re-
lates to townships.
- : oO
1911, May 5, P. L. 170, No. 123. fi air Fae os Ge:
lates to townships.
: 1. 2 No. 152. : .
1911, May UB. Te 208,. 86. 48 In so far as it re-
lates to townships.
1911, May 12, P. L. 307, Absolutely.
1911, June 1,P. L. 541, No. 201. Tn so far as it con-
fers any powers or
imposes any duties
on townships.
1911, June 3, PL L. 626, Absolutely.
1911, June 3, P. L. 628, Absolutely.
1911, June 3, 2. L. 638, Absolutely.
1911, June 7, P. L. 677. No. 268. In so far as it re-
lates to townships.
1911, June 9, P. Le. S865, In so far as it re-
lates to townships.
1911, June 14, P. L. 942, Absolutely.
1911, June 15, P. L. 966, In so far as it con-
fers any powers
or imposes any
duties upon town-
ships.
1911, June 15, P. L. 982, In so far as it re-
lates to township
roads.
1911, June 15. P. TL. OST. In so far as it con-
fers any powers
or imposes any
duties upon town-
ships.
1911,
1911,
1911,
1913,
1913,
19133,
1913,
1913.
1913,
1913,
1913,
1913,
1913,
1913,
1913,
1918,
1913,
LOL.
1913,
1913,
1913,
1918,
1913,
June
June
June
April -
May
May
May
May
May
May
May
May
May
May
May
May
May
May
May
May
June
June
June
205
2),
P.
P.
J
Ps
2.
D:
‘Ds
189
L. 136,
L. 166,
L. 1087,
L. 66,
i. 143, Ne. Go.
L. 155. No. 104.
L. 159,
L. 227,
L. 24s,
L. 254,
Te Bb.
L; 20%
L. 288,
L. 284,
L. 306
L. 348, No, 236.
Oe,
L. 368,
i. 37
L. 394,
L. 424,
L. 445, See. 10.
L. 541,
In so far as it re-
lates to townships.
Absolutely.
In so far as it re
lates to townships.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re
lates to townships.
Absolutely.
In so far ag it re-
lates to the audit
of township ac-
counts.
In so far as it re-
lates to townships.
In so far as it con-
fers any powers
or imposes any
duties on town-
ships.
Absolutely.
In so far as it re-
lates to township
taxes.
* Absolutely,
Absolutely,
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
In so far as it re-
lates to townships.
Absolutely.
1913,
1913,
1913,
1913,
1913,
1913,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
1915,
June
June
June
July
July
July
April
April
April
April
May
May
May
May
June
June
June
June
June
to
U1
to
ot
nwo
Pea
13,
i
14,
ti,
a8
HL,
BP
P.
P:
P.
~
~
yo oe ee Ss
LL.
L.
LL.
iL.
I.
Lis
561,
nol,
667,
671,
915,
915,
947,
2, No.
190
No. 359,
No. 360,
Secs. 4, 6, 7, 8, 9,
10, 11, 12, 14,
15, 16, 20.
Secs. 5, 17, 18.
19, 21.
No. 57.
No. 88.
SD.
Sec. 1.
No. 418. See. 1.
No. 418, Sees. 2
and 3.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
Except in so far
as they confer
any powers, im-
pose any duties
or penalties on
the State High-
way Department,
or any of its of-
ficers or agents,
or on the clerks
of the court of
quarter sessions.
Absolutely.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
In so far as it re-
lates to townships.
Tn so far as it re-
lates to townships.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
Absolutely.
In so far as it re-
lates to townships.
Except in so far
as it confers any
powers or imposes
any duties on the
State Highway De-
partment.
Absolutely.
191
1915, June 15, P. L. 985, No. 426. In so far as it re-
lates to townships
of the first class.
Section 1501. All other acts and parts of acts inconsistent with
this act are repealed. This act shall not repeal or modify any of the
provisions of the Public Service Company Law, nor the act entitled
“An act to preserve the purity of the waters of the State for the
protection of the public health,” approved the twenty-second day of
April, one thousand nine hundred and five. Nor shall this act
repeal or modify any of the provisions of any act of Assembly amenda-
tory of law in force at the time of the passage of this act, or other-
wise adopted at the session of the General Assembly of one thousand
nine hundred and seventeen, whether such acts were adopted prior to
the passage of this act; or shall be adopted susequent to the passage
of this act; nor shall this act repeal any such act, or part thereof,
in force at the time of the passage of this act, which is amended by
any act of Assembly adopted at the Session of the General Assembly
of one thousand nine hundred and seventeen.
This section saves the Act of May 17, 1917, P. L. 221, from repeal: Jn re
Ogle Township Tax Collcetors’ Bond, 1 Somer. L. J. 69, 5. ¢. 30 D. R. 147,
12
APPENDIX.
CHAPTER XXIII.
CONSTITUTIONAL PROVISIONS PROHIBITING LOCAL AND
SPECIAL LEGISLATION.
1502. The general assembly shall not pass any local or special
law:
Regulating the affairs of ’ * * * townships: * * * *
Authorizing the laying out, opening, altering or maintaining,
roads, highways, streets or alleys:
Vacating roads, town plats, streets or alleys:
Relating to cemeteries, grave yards, or public grounds not of the
State:
Erecting new townships, * * * * changing township lines: * * * *
ps,
Creating offices, or prescribing the powers and duties of officers
in * * * * townships: * * * *
Constitution of Pennsylvania, Part of Art. III, See. 7.
194
CHAPTER XXIV.
CREATION, CONSOLIDATION AND DIVISION OF TOWNSHIPS.
For other provisions relating to this subject, see Secs. 20 to 69, inclusive.
1503. Whenever a final order is granted ly any court authorizing
the creation of a new city, borough, or township, or authorizing the
consolidation of existing cities, boroughs, or townships, or the divi-
sion or partition of the above-named civil divisions, the prothonotary
or clerk of the court, as the case may be, shall furnish a certified
copy of such final order to the Secretary of Internal Affairs of the
Commonwealth. The prothonotary or clerk of the court shall be
allowed a fee of one dollar for his services to be paid as part of the
costs of the proceedings.
Sec. 1, Act of May 8, 1919, P. L. 130.
195
CHAPTER XXV.
OFFICIAL BONDS.
1504. Whenever any person or persons shall apply by petition,
verified by affidavit, to the court of common pleas of the county in
which any collector of taxes or other public officer may reside who
is not commissioned hy the Governor of this Commonwealth, from
whom by law security is required for the faithful performance of his
official duties, setting forth that the solvency of such public officer,
or of any one or more of his official sureties has become inpaired or
diminished since the execution and approval of the official bond of
such officer, or that such officer has become liable for neglect of duty
or become of, intemperate habits, and that the said officer and his
sureties are not worth the amount of the penalty of his said bond,
or that said sureties are likely to suffer loss on account of miscon-
duct of such officer, the said court shall have the power to examine
into the manner of the performance of said official duties, and the
ability and solvency of the sureties of any such officer at any time
during his term of office, and to require from him such other addi-
tional security for the performance of his official duties as the said
court shall deem expedient.
See. 1, Act of May 26, 1897, P. L. 108.
1505. Upon the presentation of any such petition, it shall be law-
ful for said court, or any judge thereof in vacation, te award a cita-
tion to such officer and his sureties, commanding them to appear at
such times as the court may direct and answer the matters alleged in
said petition, and show cause why the said officer should not give
other and further security, which citation shall be served at least
five days before the return day thereof as is directed hy law in regard
to citations in the orphans court, and upon the return day of such
citation, or at such time as shall be fixed for that purpose, the court
shall hear the parties and examine the facts in the case, and if the
said court shall be satisfied that the sureties of the said officer are
insufficient, or have become liable for neglect of duty of such officer,
or are likely to hecome so from his intemperance or other cause, the
said court shall order and direct that he shall, within such time as
shall be fixed by said court, enter into a new official bond, with se-
curities to be approved by the court or any judge thereof, in lieu of
the former bond, and upon the execution and approval of such bond
it shal] be vecorded or filed in the proper office in like manner as the
original bond of such officer, and the sureties therein shall be respon-
sible in the same manner as the sureties in such original bond, who
196
shall, upon the approval of such new bond, be discharged from all
liability for any act or default occurring thereafter; and in case the
said officer shall neglect or refuse to comply with the order of said
court or judge and give such other security aforesaid, the said court
shall make an order removing said delinquent from office and declare
said office vacant, and the vacancy in such office shall be filled in the
same manner as vacancies occurring by death or resignation are by
law filled.
See, 2, Act of May 26, 1897, DP. L. 108,
1506. In case the said officer or any of lis sureties cannot be
found in the county so that service of citation can be made upon
him or his sureties as required by the second section of this act, upon
proof thereof being made at the return day thereof or time fixed for
hearing as aforesaid, the court shall proceed to examine the facts in
the case, and determine the same as provided in the Second section
of this act, the same as though personal service of said citation had
been made as provided in said section: Provided however, That said
citation shall be served on said sureties, or such of them as may be
found in the county.
See. 3, Act of May 26, 1897, P. L. 108.
1507. Said court in all proceedings under this act may, in their
discretion at the request of said officer or his sureties, direct an
issue on the facts set forth in said petition, to be tried by a jury
without delay, and shall have power to make such decree respect-
ing the payment of costs in said proceedings as may be just and
equitable.
Sec. 4, Act of May 26, 1897, P. L. 108.
197
CHAPTER XXVI.
POLICE.
1508. Upon the petition of not less than twenty-five tax-payers
of any township of the second class to the court of quarter sessions,
representing that the safety of the citizens and the security of
property makes it necessary for the appointment of one or more
electors to act as policeman, the court shall consider said petition,
and, if satisfied of the reasonableness and propriety of said appli-
cation, shall authorize the supervisors of said township to appoint
one or more qualified electors to act as policemen, and to serve at
the will of said supervisors.
Sec. 1, Act of April 5, 1917, P. L. 47.
See section 355 and notes thereunder for power of court to make appoint-
ments of policemen.
1509. The court shall fix the number of policemen necessary, the
maximum compensation of such policemen, and shall limit the term
of service of said policemen as it may deem proper.
Sec. 2, Act of April 5, 1917, P. L. 47.
1510. Each policeman so appointed shall possess and exercise
all the powers of policemen of cities of this Commonwealth.
See. 5, Act of April 5, 1917, P. L. 47.
1511. The keepers or persons in charge of jails, lockups, or
station-houses shall receive all persons arrested by such policemen
for the commission of any offense against the laws of this Common-
wealth within said township.
Sec. 4, Act of April 5, 1947, 1. wu. 47.
1512. Each policeman, when on duty, shall wear a shield or
badge, with the words “township police,” and the name of the town-
ship for which he was appointed, inscribed thereon.
rc
See. 5, Aet of April 5, 1917, P. L. 47.
1513. The said policeman shall be paid, from the funds of said
townships, such compensation as may be fixed by the supervisors
in accordance with the limitations prescribed by this act.
Sec. 6, Act of April 5, 1917, P. L. 47.
1514. From and after the passage of this act all municipalities
or corporations, employing policemen within the Commonwealth of
Pennsylvania, shall pay to all such policemen a fixed or stipulated
198
salary; and that hereafter it shall not be lawful for any such police-
nan to charge or accept any fee or other compensation, in addition
to his salary, for any service rendered) or performed by him of any
kind or nature whatsoever pertaining to his office or duties as a police-
man, except public rewards and the legal mileage allowed for
traveling expenses
Sec. 1, Act of July 14, 1897, 2. L. 266.
This act does not offend agaiust the constitutional prohibition providing
that the general assembly shall not pass any locul or speciul law regulating
the fees or extending the powers iaid duties of constables. Wearer ¢. Schuyl-
kill Co., 17 Super Ct. 327. affirming 28 Pa. C. (. 507, 9D. Rk. 467: Me-
Allister vr. Armstrong Co., 20 Pa, OU. © 207,
A salaried police officer is entitled to witness fees where he appears in
answer to subpoena. In such a case he is not performing u service pertaining
to his office or duty as a policeman. Davis 1. Schuylkill Co., 27 Pa. GC. C.
177; Templeton v. Williams, 29 Super, Ct. 22, affirming 24 Montg. 194,
22 York 11,
The service of a subpoena is not a duty pertaining to the office of a police-
man, and he is entitled to a fee for such service, and also for executing a
writ of commitment. Com 7. Jones, 14 D. R. 350, s. ¢. 3 Just. L. R. 128,
3 Lack, J. 5828; Com. v. MeCafferty, 20 D. R. 29, s. ¢. 11 Del. 270, 2 MW. L.
R. 14.
One who is otherwise entitled to the reward provided for by the Act of
March 15, 1821, 7 Sm. L. 388, for the apprehension and conviction of a horse
thief, is not precluded from receiving it by the fact that he is a policeman.
Com v. Matthews, 10 Luz. Rep, 110.
A policeman is entitled to fees for serving subpoenas and attending hear-
ings as a witness, but not for making arrests. Aliquippa Borough v. Hall,
21 D. BR. 774, 8. c. 4 OD. R. 42.
A salaried policeman in his capacity as such is not entitled to any
remuneration for services that he or some other sworn officer only could per-
form, but when the same services could be performed by any private person,
who is capable of performing the service, he, as a private person, can perform
the service and is entitled to remuneration. Com. v. Murphy, et al., 7 Just.
L. R. 31.
1515. From and after the passage of this act it shall not
be lawful for any high, ward, township or other constable, who is
at the same time employed as a policeman in any city, borough or
other part of this Commonwealth to charge or accept any fee or
other compensation, in addition to the salary paid to him as a
policeman for any service rendered or performed by him pertaining
to his office or duties, either as a policeman or as such high, ward, or
other constable, except public rewards and the legal mileage allowed
to constables for traveling expenses.
See. 2. Act of July 14, 1897, P. L. 206.
The act refers to all constables in the Commonwealth and prohibits them
from demanding or recciving fees for service rendered as constable as well
as a salary as policeman. Wearer rv. Schuylkill Co., 17 Super. Ct. 827 af-
firming 23 Pa. CO. 0. 507, 9 D. R. 467; MeAlister ro Armstrong Co, 20 Pa,
OC. 0 201; McKinney v. York Co., 8 Del. Co, 551, x. v. 16 York 121.
199
1516. Any policeman or constable employed as a policeman as
aforesaid violating ‘any of the provisions of the several sections of
this act, shall be deemed guilty of a misdemeanor, aud upon con-
viction thereof shall bé sentenced to pay a tine nut exceeding fifty
dollars and costs, ov undergo imprisonment in the jail of the proper
county not exceeding thirty days, or both at the discretion of the
court.
See. 3, Act of July 14, 1897, P. L. 266.
1517. Whereas, There exists an urgent need, during the time
this Nation is at war, to immediately take steps to organize within
this Commonwealth an efficient volunteer police force to prevent
injury and destruction to the various industries of the Common-
wealth by enemies of the Nation, and to suppress riots and tumults,
and to preserve the public peace and safety; therefore :—
Be it enacted, etc., That upon application to the Governor of the
Commonwealth, the said Governor is hereby authorized, immediate-
ly after the passage of this act, and at any time during the con-
tinuance of the present war with Germany, or in any war in which
this Nation may become involved, to appoint and commission such
number of volunteer police officers, to serve without pay, in the
several counties, as may be deemed necessary. In all cities, boroughs
and townships where there is a duly constituted police department
or police commission, such volunteer police officers shall be under,
and subject to, the authority and direction of such department or
commission. In all other cases the said Governor shall designate and
appoint such officials, or official person or persons, to advise and
direct the said police officers and services to be by them performed.
See. 1, Act of July 18, 1917, P. L. 1062.
The Governor, if he so desires, may issue one certificate for all the ap-
pointees in one county. The Governor has the power to commission such
officers either for one year or for any other specific time or “during the con-
tinuanee of the present war with Germany.” In re Volunteer Police.
Opinion by Wm AL. Hargest, Dep. Atty. Gen.. 3 Dent. Rep. 3.
“In every city, borough or township wherein there is a duly constituted
police department or commission, it belongs to such department to direct
and exercise authority over the volunteer police officers therein. In other
cases it belongs to-the person named by the Governor for that purpose.”
In re Volunteer Police Force. Opinion by Francis Shunk Brown, Atty.
Gen., 4 Dept. Rep. 1556. §
1518. All police offices so appointed shall take and subscribe the
oath provided by article seven of the Constitution. Such oath shall
be administered by an officer duly authorized to administer oaths,
and shall be filed, together with the certificate of. appointment, in
the office of the recorder of deeds.
See. 2, Aet of July 18, 1917, P. L. 1062.
200
The certificate of appointment ard the onth required to he taken must be
filed in the office of the Recorder of Deeds.
No fee is allowed by law for filing said certificate and oath, and, therefore,
none can be exacted by the Recorder of Deeds-of the various counties. No
tax of fifty cents can be imposed by the Recorder of Deeds for filing said
certificate and outh: Jn re Volunteer Police. Opinion by Wm M. ILargest,
Dep. Atty. Gen., 3 Dept. Rep. 3320,
1519. The police officers, when so appointed and qualified, shall
have and possess all the powers of police officers of the several
cities, boroughs and townships of the Commonwealth, and are
authorized to arrest upon view, with or without warrant, any person
apprehended in the commission of any offense against the laws of
the Commonwealth or of the United States.
See. 3, Act of July 18, 1917, P. L. 1062.
A volunteer police officer can lawfully execute a warrant, duly issued in the
county in which he is commissioned, for an offense committed therein, in any
county of the State to which the offender may go, in manner as prescribed
in the Act of May 2, 1899, P. L. 173. His appointment does not invest such.
officer with any authority to make an arrest without a warrant outside of
the limits of the county in and for which he is commissioner: In re Vol-
unteer Police Officers. Opinion by Emerson Collins, Dept Atty. Gen., 3 Dept.
Rep. 8625.
While a volunteer policeman can exercise any power which a city, borough
or township police officer possesses, as stated in the preceding opinion, it is
against the reason and the spirit of the act that-he should be called upon to
render the ordinary routine service of a regular policeman. He is not to be
used for ordinary, but extraordinary work, such as pointed out in the pre-
ample and in See. 4 of this act, viz: “to prevent injury and destruction to the
various industries of the Commonwealth by enemies of the nation, and to
suppress riots and tumults, and to preserve the public peace and safety.”
It was not intended that through the instrumentaliy of the volunteer police
force the State would thereby relieve municipalities form any part of the
duty and burden heretofore resting upon them of policing the same and
maintaining the peace. Where a situation exists or impends, endangering
or threatening the peace and property of any community, and which is
beyond the ability of the regular police force to cope with, the local police
department should not hesitate promptly ‘to summon the assistance of
volunteer policemen: In re Volunteer Police Force. Opinion by Francis
Shunk Brown, Atty. Gen, 4 Dept. Rep. 1556.
1520. The police officers herein provided for shall be organized
and disciplined especially for the purpose of the suppression of
riots and tumults, and to preserve the public peace and safety; and
shall be used whenever necessary to guard, protect, and preserve
from injury and destruction by enemies of the Nation in the present
war with Germany, or in any war in which this Nation may become
involved, all railroads, railways, mines, oil-wells, chemical plants,
light--heat--and power-plants, water-works and plants, ironavorks,
201
steel-plants, ammunition-plants, manufacturing plants, and all other
industries, as well as all public works and public buildings.
Sec. 4, Act of July 18, 1917, P. L. 1062.
See notes to Sec. 1519.
CHAPTER XXVII.
EMPLOYES ENTERING MILITARY SERVICE OF THE UNITED
STATES.
1521. Whenever any appointive officer or employe, regularly em-
ployed by the Commonwea‘th of Pennsylvania in its civil service,
or by any department, bureau, commission, or office thereof, or by
any county, municipality, township, or school district within the
Commonwealth, shall, in time of war or contemplated war enlist,
enroll, or be drafted in the military or naval service of the United
States, or any branch or unit thereof, he shall not be deemed or
held to have thereby resigned from or abandoned his said office or
employment, nor shall he be removable therefrom during the period of
his service, but the duties of his said office or employment, shall if
there is no person authorized by law to perform the powers and
duties of such officer or employe during said period, be performed
by a subxtitute, who shall be appointed by the same authority who
appointed such officer or employe, if such. authority shall deem the
employment of such substitute necessary. Such substitute shall
receive so much of the salary or wages attached to said office or
employment ag shall not be paid to the dependent or dependents of
said officer or employe, as hereinafter provided, and such substitute
may receive such further compensation from appropriations made
for that purpose or otherwise, as may be required, when added to the
amount received under the provisions of this act, to constitute a
reasonable compensation for his services, in the opinion of the author-
ity appointing him.
See. 1, Act of June 7, 1917, P. L. 600.
A State employe who enlisted in the United States Military Service and
resigned, finally severing his employment with the State, previous to the ap-
proval of this act, would not come within its provisions. On the other hand,
if he was away on leave of absence, or other temporary arrangement, he
would come within its provisions: In re payments to dependents of enlisted
State employes. Opinion by Wm. H. Keller, First Dep. Atty. Gen. 3
Dept. Rep. 2983.
This act does not apply to State officers and employes enlisting in the
National Guard of Pennsylvania until this branch is mustered into the
United States service. Jn re puyments to dependents of enlisted State employes,
Opinion by Wim. H, Keller, Firs! Dep. Atty. Gen., 3 Dept. Rep. 2190,
202
The act applies to all employes of the State, without regard to rank, and
without regard to the rank in which they enter the army or navy service:
In re payment to dependents of enlisted State Employes, Opinion by Wim.
M. Hargest, Dep. Atty. Gen., 8 Dept. Rep. 2313.
The act does not apply to the employes of the penitentiaries, reformatories,
or other institutions similarly operated by the Commonwealth: In re State
Officers and Hmployes. Opinion by Emerson Collins, Dep. Atty. Gen., 3
Dept. Rep 3405.
Gne entering an Officers Training Camp is entitled to the benefit of this act:
Tn re payments to dependents of State Employes, Opinion by Emerson Collins,
Dept. Atty. Gen., 3 Dept. Rep. 3441.
One who was regularly employed in good faith in the service of the Com-
monwealth,. and subsequently enlisted, enrolled or was drafted into the
military or naval service of the United States, is entitled to the benefits of
this act, even though his employment began after the passage of the act:
In re payments to dependents of enlisted employes, Opinion by Wm. IL.
ITargest, Dep, Atty. Gen., 4 Dep. Rep. 425.
Since this act applies only to appointive officers or employes, regularly
employed by the State is its civil service, and this latter term includes all
officers and positions of trust or employment in the service of the State, or
of any political or civil division thereof or city, except such offices and posi-
tions in the naval or military departments one who is employed in the
military department of the State and who moreover, is only an extra employe,
is not entitled to the benefits of the act. Jn re payments to dependents of
enlisted State employes, Opinion by Wm. MW. Hargest, Dep. Atty. Gen., 3
Dept. Rep 2949.
1522. Any-said officer or employe, so enlisting, enrolling, or draf-
ted, and having a dependent or dependents as aforesaid, may, at the
time of his enlistment, enrollment, or draft, or immediately there-
after, file with the head or chief of the department, bureau,
commission, or office in which he is employed, a statement in writing,
executed under oath, setting forth the fact and date of his enlistment,
enrollment or draft, his intention to retain his said office or employ-
ment, and to resume the duties thereof after the expiration of his
service in the military or naval service, or any branch or unit thereof;
and the names and addresses of his wife, children, and dependent
parent or parents, if any such he have; and requesting and directing
that one-half of the salary or wages of his said office or employment,
not exceeding two thousand (42,000.00) doHars per annum, shall be
paid during his service in the military or naval service or any branch
or unit thereof as follows: If he have a wife, to his wife, for her
use and that of his children; if he have any children and no wife,
then to such person as he may designate for the use and benefit of
his children. If he have a dependent parent or parents, then he shall
direct such sum as he has theretofore been accustomed to contribute
to their support to be paid to them and the amount payable to his
wife, or children, if any he have, shall be proportionately decreased. If
he have no wife or children he may direct the entire one-half of his sal-
ary or wages, not exceeding two thousand ($2,000.00) dollars per an-
203
num, to be paid to his dependent parent or parents if any such he
have ; all sums so directed to be paid shall be paid to the person desig-
nated, in the same proportional installments, as nearly as may be, as
the salary or wages of such person were theretofore paid to him. With
such statement he shall also file powers of attorney, authorizing
the proper dependents to receive their proportion of said salary or
wages as aforesaid.
See. 2, Act of June 7, 1917, P. L. 600.
The payments will not be paid to the party enlisting but to his wife,
children or dependent parents. In +e payments to dependents of enlisted
State Employes, Opinion by William Jf. Hargest, Dep, Atty. Gen., 3 Dept.
Rep. 23138.
Where a wife, child, or parent, has no means of support other than such
as may be provided by the one so entering such service, the case is within
the scope of this act. It does not apply where the nominated dependents
have independent means of their own ample and adequate to maintain them
suitably without aid or assistance from others. Only those who are actually
dependent upon those temporarily leaving the civil service of the State or a
county, municipality, township, or school district to enter the military or
naval service of the United States are within the intendments of the act as
beneficiaries thereof. That the salary or pay of one entering the service
may be larger than what he has previously received from the State would not,
of itself, defeat payment to his dependents: In re payments to dependents
of enlisted State Employes, Opinion by Emerson Collins, Dep. Atty. Gen,
3 Dent. Rep. 3237.
Under the provisions of the section the full one-half of the wages of such
oficers or eraployes enlisted in the United States service shall be paid to his
dependent parents, in case there are no children. When there aré children,
then such sum as the enlisting employe had theretofore been accustomed to
contribute to the support of his dependent parents shall be paid to them,
and the amount payable to his wife or children shall be proportionately de-
ereased: In re payments to dependents of enlisted State Hmoployes, Opin-
ion by Wm. H. Keller, First Dep. Atty. Gen., 3 Dept. Rep. 2190.
An employe, eligible to the benefit of this act, acquires for his dependents
the benefit of this act only from the date from which he makes formal claim,
in accordance with the provisions of the act. The act is not retrogctively
cumulative and does not therefore carry with it back pay for the time that
clapsed between the passage of the act and the filing of the State employe’s
claim and affidavit: In re payments to dependents of enlisted State Hm-
ployes, Opinion by Wm. H. Keller, First Dep. Atty. Gen., 3 Dept. Rep. 2983.
1523. The statement required to be filed by section two of this act
shall be prima facie evidence of the dependency of any person named
as a dependent in said statement: but the head of any department,
bureau, commission, or office may, in case of doubt, satifsy himself
as to the fact of such dependency, and if the person so nominated as
a dependent was not, in fact, dependent upon the officer or employe
enlisting, enrolling or drafted in the military or naval service or any
branch or unit thereof, at the time of his enlistment, enrollment or
draft, shall refuse to make any payment to such person on account of
204
the salary or wages of such officer or employe. Such head of a depart-
ment, bureau, commission, or office shall also satisfy himself, before
making payments to dependents under the provisions of this act,
that the officer or employe was alive during the period for which any
vayiment is made. No payment shall be made under the provisions
of this act to any officer or employe enlisting, enrolling, or drafted,
as aforesaid, and so much of the salary or wages of such officer or
employe as is not paid, under the provisions of this act, to his depend-
ents and his substitute, shall be recovered back into the fund from
which said salary or wages is paid.
Sec. 3, Act of June 7, 1917, P. L. 600.
The head of any given department, bureau, commission, or office is vested
with the power and duty of finding the fact .of dependency in all doubtful
eases and making payment or not as dependency may be determined: In
re payments to dependents of enlisted State Employes, Opinions by Emerson
Collins, Dep. Atty. Gen., 3 Dept. Rep. 8237. Also, In re payments to de-
pendents of State Hmployes, Opinion by Hmerson Collins, Dep. Atty. Gen.,
8 Dept. Rep. 3441.
CHAPTER XXVIII.
STATE ASSOCIATION OF TOWNSHIP SUPERVISORS AND
COMMISSIONERS.
For provisions relating to county associations of township super-
visors and commissioners, see sections 195 to 198, inclusive.
1524. The formation of a State association of township supervisors
is hereby authorized. The association shall hold annual meetings,
at such time and place within the Commonwealth as it may designate,
for the purpose of discussing various questions and subjects pertain-
ing to the duties of township supervisors and township commissioners,
and for the purpose of devising uniform, economical, and efficient
methods of administering the affairs of townships.
See. 1, Act of May 5, 1921, P. L. 397.
1525. Each county association of township supervisors and com-
missioners shall send one township supervisor or commissioner for
each ten townships, or fraction thereof, within said county, as a
delegate to each annual meeting of said State association.
Sec. 2, Act of May 5, 1921, P. L. 397.
1526. , The expenses of the delegate attending the annual meeting
shall not exceed four dollars per day for each delegate for not more
than three days, together with the actual mileage at the prevailing
.
205
rate of railroad fare, and shall be paid by the respective county
associations.
Sec. 3, Act of May 5, 1921, P. L. 397.
1527. The expenses of the annual meeting, including expenses of
committees, printing, and stenographers, shall be paid pro rata by
the respective county associations, and shall not exceed ten dollars
for each county association.
’
Sec. 4, Act of May 5, 1921, P. L. 397.
1528. Within thirty days after each annual meeting of the State
association, the treasurer of the respective county association shall
file, with the county treasurer, an itemized statement, under oath,
setting forth where and when the annual meeting of the State as-
sociation wias held, the number of delegates. from the respective
association in attendance, and the expenditures due from the county
association for each annual meeting.
Sec. 5, Act of May 5, 1921, P. L. 397.
1529. The county treasurer shall pav to the treasurer of the
respective county association, out of the county funds, the amount
expended by the county association under the provisions of this act.
See. 6, Act of May 5, 1921, P. L. 397.
CHAPTER XXIX.
INCOMPATIBLE OFFICES.
1530. No member of Congress from this State, nor any person
holding or exercising any office or appointment of trust or profit
under the United States, shall at the same time hold or exercise any
office in this State to which a salary, fees or perquisites shall be at-
tached. The General Assembly may by law declare what officers are
incompatible.
Constitution of Pennsylvania, Sec. 2, Art. XII.
The prohibition contained in the first sentence of this section is operative
and may be enforced without legislative aid: DeTurk v. Commoniealth, 129
Pa. 151.
The last sentence of the section relates to offices not within the constitu-
tional prohibition, and authorizes the legislature to declare them incom-
patible: Commonwealth v. Ford, 5 Pa. 67; DeTurk v. Commonwealth, 129
Pa. 151.
1531. Nothing in this act, or in the act to which this is a supple
ment, contained, shall be construed to prohibit a judge, inspector,
206
or clerk of election from being voted for to fill any township office,
or render either or any of them ineligible to hold the same.
Part of Sec. 2, Act of June 13, 1840, P. L. 683.
The office of township supervisor is a civil office within the meaning of
section 15, article 8, of the constitution, and an election officer is ineligible
to the office if filled at the election at which he served. Section 2 of, the
act of June 18, 1840, P. L. 683, is inconsistent with the provisions of the
said section of the constitution and is repealed thereby: Comm. v. Edwards,
24 D. R. 729, s. «. 13 Del. 28; Comm. v. McCormick, 36 Pa. C. OC. 253,
s.c. 18 D. R. 641.
This section was not repealed by the constitution of 1874, and an election
officer in a township may be elected as school director at an election which
he assists in holding: Comm. v. McCorkle, 64 P. L. J. 356, s. ¢. 14 Del.
112; 80 York 24; 26 D. R. 135.
This section allows an election officer to hold any township office which
is filled at an election at which he serves. A clerk of elections may be
elected to the office of township supervisor: LHlection of Walker as Super-
visor of Curbondale Township, 3 Luz. 130.
This section is still in force, and an election officer is eligible to the
office of supervisor when elected at an election at which he serves: Comm.
v. West, 19 D. R. 269.
A judge of elections is eligible as a candidate for the office of township
collector at the election at which he serves as judge: JfcHKenzie’s Hlection,
13 Pa. C. C. 546, s. ¢. 2 D. R. 518,
1532. Any citizen of this Commonwealth having a good moral
character, being twenty-one (21) years of age or upwards,and having
been a resident of the district for at least one (1) year prior to the
date of his election or appointment, shall be eligible to the office of
school director therein: Provided, That any person holding the oftice
of mayor, chief burgess, county commissioner, district attorney, city,
borough, or township treasurer, city councilman, township commis-
sioner, road supervisor, tax-collector, any comptroller, auditor, con-
stable, county superintendent or assistant county superintendent
shall not be eligible as a school director in this Commonwealth.
See. 207, Act of May 18, 1911, P. L. 309, as amended by See. 1, Act of
June 20, 1919, P. L. 517.
1533. No justice of the peace, member of council, or other officers.
except school directgrs, constables, or election officers, shall, at the
same time, be a member of the board of health of such municipality.
or hold any office or appointment under the same.
See. 20, Act of June 18, 1895, P. L. 208, as amended by See. 1, Act of
April 8, 1908, P. L. 188. This section is not repealed by the Act of May
14, 1909, P. L. 855: Comm. v. Evans, 59 Super. Ct. 607, afirming 31
Lane. L. R. 401,
207
CHAPTER XXX.
TAXATION.
This chapter does not include the numerous provisions of existing law
relating to the assessment of property and persons for taxation purposes,
or the duty of assessors, or the sale of seated and unseated lands by the
county treasurer for non-payment of taxes. The assessments upon which
township taxes are levied are the assessments made for county purposes,
the duties performed by the assesscrs are really performed for the county,
and tax sales are conducted by the county and not township authorities.
Provisions *of the law relating to the levy and collection of taxes which were
peculiar to townships were incorporated in “The General Township Act” of
July 14, 1917, and are found in Chapter VIII, Articles I and II, sections
390 to 439 inclusive. The provisions included in this chapter are such as
are general in character, but of interest to persons concerned with taxation
for township purposes.
In addition to the provisions included in this Chapter and in Chapter
VIII, authority for the levying of taxes for particular purposes will be
found in the following sections, viz: 2014-2018, 2047.
Attention is also called to the Act of June 10, 1881, P. L. 105, which
provides that when any local or special law in any township, which pro-
vided for the levy, assessment and collection of road taxes, is repealed, the
general road law shall apply. This act seems to be declaratory to the gen-
eral rule in such cases.
(a) Certain Classes of Property Not Taxable for Township
Purposes.
1534. Hereafter no law of this Commonwealth rendering moneys
owing by solvent debtors liable to be assessed and taxed for any pur-
pose shall be construed and held to make the same liable, to be as-
sessed and taxed for borough and township purposes; but the same
shall be exempt from any charge, tax or assessment for any such
purposes: Provided, That nothing in this act contained shall be held
to apply to any case in which such taxes have been heretofore act-
ually assessed and paid.
Sec. 22, Act of Apr. 25, 1850, P. L. 569.
A borough has no authority to assess and levy a tax upon money at
interest, or money owing by solvent debtors. This section is not repealed
by Clause 24, Section 2 of the Act of April 3, 1851, P. L. 320. Goepp v.
Borough of Bethlehem, 28 Pa. 249.
None of the classes of property made taxable by this section for county
purposes, and, in cities coextensive with counties, for city and county pur-
poses, shall be taxed or taxable for any other purpose or for state pur-
poses under the laws of this Commonwealth.
Last proviso of Sec. 1, Act of June 17, 1918, P. L. 507.
208
This section of the Act of June 17, 1913, enumerates the classes of per-
sonal property which are taxable for county purposes. The above proviso
prohibits the levy of township taxes upon such property.
(b) Assessors.
(1) In Townships of the First Class.
1535. In every year in which takes place the triennial assessment
of property for taxation, the qualified voters in each township of the
first class shall elect, at the township election, two citizens, resident
in said township, to be assistant assessors; and the triennial assess-
ment of property for taxation, provided for by existing laws, shall be
made in each township of the first class by the township assessor and
the said assistant assessors, subject to correction by the County Com-
missioners and to appeal by taxable persons in accordance with ex-
isting laws: (Provided, however, that for the triennial assessment
which is to take place in the year of our Lord, one thousand nine
hundred and three, two such assistant assessors shall be appointed
by the board of township commissioners of each township of the
first class.)
Sec. 1, Act of April 23, 1903, P. L. 284.
In view of the schedule to the Constitution of November 2, 1909, and the
amendments to the Constitution changing the municipal election to every
second year, this system seems no longer practicable.
The first clause of this section relating to the election of two assistant
assessors is impliedly repealed by section 121, supra, of The General Town-
ship Act, and the proviso to the section is obsolete. This leaves in force
the clause giving power to the assessor and assistant assessors to make
triennial assessments.
1536. The duties of the assistant assessors provided for in this
act shall extend only to the valuation of property for taxation, and
nothing in this act shall be construed to supply or affect the provision
of any statute providing for the election of assistant assessors for
making the registry list of voters, or the performance of other duties
relating to elections. ,
Sec. 2, Act of April 28, 1903, P. L. 284.
The assistant assessor who makes the registry list of voters is elected
under the act of Juno 16, 1891, P. L. 298, as amended by Act of Apr. 20,
1917, P. L. 87.
1537. The assessors and assistant assessors in townships of the
first class shall each receive as compensation for his services five
dollars per diem, for each day actually employed in the duties of his
office, to be computed and paid as provided by existing laws with
reference to the compensation of assessors.
See. 3, Act of April 23, 1903, P. L. 284.
209
1538. The township assessor shall receive as compensation for
his services five dollars per diem, for each day actually employed in
the intervening years between the years the triennial assessment is
made.
Sec. 2, Act of Apr. 20, 1905, P. L. 236.
The township assessor referred to is the assessor in first class townships.
1539. The assessor in each towuship of the first class in this Com-
monwealth shall receive, as compensation for his services, ten ($10.00)
dollars per diem for each day actually employed by him in the per-
formance of the duties of his office, both in making the triennial as-
sessment and in making the supplemental assessments, in the in-
tervening years between the years of the triennial assessment; the
said compensation to be paid by the county as heretofore. The com-
pensation of the assistant assessors in the said townships of the first
class shall be five ($5.00) dollars per diem for each day actually em-
ployed by them, respectively, in the performance of the duties of
their office; to be paid by the county as heretofore.
Sec. 1, Act of May 20, 1918, P. L. 264. This act was held unconstitu-
tional for the reason that its title fails to give notice of the shifting of the
jurisdiction of the county eommissioners to audit and adjust the accounts
of assessors to the township commissioners. (See section 3 of this act.)
The compensation of assessors of first class townships is fixed by See. 2,
of the Act of April 20, 1905, P. L. 236 at $5.00 a day: Kowalski v. North-
umberland County, 25 D. R. 373,
The Act of 1905 referred to in the above case provides only for com-
pensation in the intervening years between the triennials. For compensa-
tion of the assessor and assistant assessors during the year of the triennial,
see the Act of Apr. 23, 1903, P. L. 284, See. 38.
1540. The said assessors and assistant assessors shall make return,
on oath or affirmation, to the township commissioners of the proper
township, of the number of days actually employed by them in the
performance of the duties of their office; and the township commis-
sioners are hereby empowered to summon the respective assessors
and assistant assessors before them, and examine them, upon oath
or affirmation, as to the accuracy of the said return. When the town-
ship commissioners shall have determined, either from the returns
of the assessors and assistant assessors or from their examination of
them, as aforesaid, the number of days actually employed by them,
respectively, in the performance of duties of their office, they shall
certify the same to the county commissioners; and the said certi-
ficates shall be final and conclusive as to the number of days actually
employed by the said assessor and assistant assessors in the perform-
14
210
ance of the duties of their office, upgu which their compensation is
to be calculated, as aforesaid.
See. 8, Act of May 20, 1913, P. L. 264. See notes to section immediately
preceding.
1541. The assessors of townships of the first class be furnished by
the county commissioners with all books, blank-forms and papers
four months prior to the day appointed for appeal.
See. 1, Act of Apr. 20, 1905, P. L. 236.
1542. In case the assessors in any township of the first class in
this Commonwealth are not able properly to complete the triennial
assessment of property in their township, and make return thereof
to the county commissioners, on or before the thirty first day of Dec-
ember, as provided by law, it shall be lawful for the said assessors to
continue the performance of their duties, and to make return of their
assessment to the county commissioners after the said thirty-first
day of December: Provided. That, unless prevented by sickness or
by stress of weather, the said assessor shall be continuously engaged
in the actual performance of their duties, from and after the date of
the delivery of the precept to them, until the assessment is completed
and their return thereof made: And provided further, That in no
case shall the return of the said assessment be made later than the
fifteenth day of February of the year following the delivery of the
precept to the said assessors.
Sec. 2, Act of May 20, 1913, P. L. 264. See Kowalski +. Northumberland
Co., 25 D. R. 313, holding this act unconstitutional for provisions contained
in the third section.
(2) In Townships of the Second Class.
1548. It shall be the duty of each assessor and assistant assessor
of each township of the second class, borough, and ward in a bor-
ough to keep an account of the several days by him actually employed
in the performance of his duties and to make return of the same to
the county commissioners, verified by his oath or affirmation, and for
each day so employed he shall receive the sum of five dollars.
Act of April 4, 1919, P. I. 35, as amended by Act of May 12, 1921, P. L.
286,
The assessor under the abcve act, shall keep account of days actually
employed in the performance of his duties for which he shall receive five
dollars per day, but he must follow the procedure preseribed by the Act of
Assembly by filing with the County Commissioners a statement of the days
employed and the amount claimed for his services, and also present’ the
same to the controller for his endorsement or audit: Voltz. v. County of
rie, 8 Hrie Oo. L. J. 52.
211
(3) Filling of Vacancies in the Office of Assessor.
1544. If the electors of any township shall fail to choose an as-
sessor or assistant assessor at the time appointed by law, or if any
person elected to such office shall neglect or refuse to serve therein,
or if any vacancy shall happen therein, by death or otherwise, the
commissioners of the county shall appoint a fit person to fill the office
who shall have the same powers, be subject to the same penalities,
and receive the same compensation, as if he had been elected in man-
ner aforesaid.
Sec. 87, Act of Apr. 15, 1834, P. L. 537.
1545. Whenever the commissioners of any county shall, under
existing laws appoint a person to fill the office of assessor, such person
shall serve until the next election for assessors as provided by this
act.
Sec. 4, Act of Feb. 14, 1889, P. L. 7.
The provisions of this section are constitutional: Comm. v. Coleman, 9
Pa. C. C. 90. The commissioners may not appoint an assessor until they
have tendered the precept to the assessor who has been elected: Comm. v.
Gregory, 6 Luz. L. R. 127. Where, on the trial of a contested election for
the office of assessor, the court of quarter sessions finds that there is a
vacancy, the commissioners appoint. The court may not order a new
election: Street v. Comm. 6 W. & 8. 209.
1546. Whenever an assessor refuses or neglects to qualify as re-
quired by law, or refuses or neglects to receive the precept and books
for the triennial or other assessment, the commissioners are hereby
authorized to appoint a suitable person to serve as assessor on the
eighth day after the time designated by law to begin the assessment.
Sec. 1, Act of May 5, 1897, P. L. 39.
(c) Registration of Real Estate in Townships of the First Class.
1547. Before the recorder of deeds of any county, wherein there is
no board for the assessment and revision of taxes for State and
county purposes, shall admit to record in his office any deed of con-
veyance of land in any township of the first class within said county,
he shall charge, and collect from the person presenting the said deed
of conveyance for record, the sum of fifteen (15) cents, as a fee for
the service hereinafter prescribed; and, at the time of admitting the
said deed of conveyance to record, the said recorder of deeds shall
transmit to the town clerk of the township of the first class, in which
the said land so conveyed may be located, an abstract of the said
deed of conveyance, giving the name of the grantor, the name and
address of the grantee, the acreage conveyed, if mentioned, and the
consideration money mentioned; and, if the land conveyed be a lot
212
or lots on a recorded plan, the number or numbers by which the same
may be designated on the plan, if mentioned in the deed; and it shall
be the duty of the town clerk to note the said deed of conveyance
in the record books hereinbefore directed to be kept, in the manner
hereinbefore prescribed ; and it shall be the further duty of the town
clerk, without any fee or compensation therefor, other than the
salary of his office, to ascertain and note on the said record books
the election district or districts of the said township in which the said
land so conveyed may be located.
See. 2, Act of April 29, 1909, P. L. 275, as amended by See. 2, Act of
May 14, 1915, P. L. 489. Sec. 1 of this act was repealed by the township
code. Provisions similar to the first section of this act are contained in sec-
tion 803.
1548. It shall be the duty of the assessor and assistant assessor
in each township of the first class, before making the triennial assess-
ment, to examine the record books required by this act to be kept, and
to assess each tract, piece, parcel, or lot of land in the said township
in the name of the owner thereof, as shown by the said record books;
and it shall further be the duty of the assessor, in the years inter-
mediate between the triennial assessments, to revise the preceding
assessment according to the changes of ownership as shown by the
record books, so that each tract, piece, parcel, or lot of real estate
in the said township shall be assessed in the name of the then owner
as shown by the said record books, and to return the said revised
assessment to the county commissioners in the manner directed by
law.
Sec. 3, Act of April 29, 1909, P. L. 275.
1549. It is the purpose and intent of this act to provide a system
of registration of real estate in townships of the first class within this
Commonwealth, in order that, as far as may be practicable, all real
estate in such townships shall be assesed for taxation in the name
of the owner at the time of the assessment; and all acts or parts of
acts, general, local, or special, inconsistent herewith, be and the same
are hereby repealed.
See. 4, Act of April 29, 1909, P. L. 275.
(d) Appeals From Assessments by Townships and Taxpayers.
1550. The corporate authorities of any borough, township, school
district, or poor district, which may feel aggrieved by any assessment
of any property or other subject of taxation for its corporate pur-
poses, shall have the right to appeal therefrom to the proper board of
revision, court of common pleas, or to the Supreme, or Superior
court, in the same manner, subject to the same procedure, and with
213
like effect as if such appeal were taken by a taxable with respect
to his property.
Sec. 1, Act of May 10, 1921, P. L. 441.
1551. It shall be lawful for any person aggrieved by such rate
or assessment, to apply by petition to the next court of quarter
sessions of the respective county, who shall have power to take such
order thereupon as to them shall be thought expedient, and the same
shall conclude and bind all parties.
Sec. 36, Act of April 15, 1834, P. L. 509. This section allows an appeal
only from the rate or assessment and not where the complaint is against
the mode and form of the collection of taxes: Miller et al, v. Gorman and
Preston, 38 Pa. 309.
If a taxpayer neglects to avail himself of the remedy furnished by the
above section for his redress, he cannot set up the illegality of the tax as
a defense in an action to recover taxes due: Stewart v. Maple, 70 Pa. 256.
1552. If any person, aggrieved by such rate or asessment, shall
apply to a judge of such court, and give bond with surety to the
satisfaction of such judge, it shall be lawful for such judge to
make an order in writing, which shall stay all proceedings for the
collection of the sum with which such person stands charged until
such appeal be determined.
. Sec. 87, Act of April 15, 1834, P. L. 509.
1553. The bond to be given in such case by the appeHant shall be
taken in the name of the township, in an amount equal to the sum
with which such person stands charged, with condition for the pay-
ment of such sum, as by the determination of the next court of
quarter sessions of the respective county, shall appear to be payable
by him.
Sec. 38, Act of April 15, 1834, P. L. 509.
(e) Collection of Taxes.
1554. If any vacancy shall occur in the office of tax-collector, after
any borough or township election, by reason of the erection of any
new township or borough; or if the duly qualified electors of any
borough or township shall fail to elect a tax-collector; or when a
tax-collector that has been elected shall fail to qualify, or shall fail
or neglect to perform the duties of such office, or shall neglect to give
bond on or before the fourth day of the term of quarter sessions
enstiing his election; or if any other vacancy shall occur by death,
resignation, or otherwise,—the county commissioners of the county,
in which such vacancy exists, shall fill such office by appointing a
suitable person, resident of the district in which such vacancy exists.
214
Such appointment shall be for the unexpired term, and upon petition
of the borough council or the supervisors or the township commis-
sioners, or of ten citizens of the borough or township in which such
vacancy exists.
See. 1, Act of May 17, 1917, P. L. 221. See section 183 for provisions
regulating the filling of vacancies in the office of tax collector in second
class townships. ‘
This act is intended to cover a case of removal of an appointed tax col-
lector where he has failed to qualify by renewing his bond: Comin +.
Floyd, 21 Luz. 298.
For other decisions on this act sce notes to section 183.
1555. If no person resident within such district is willing to accept
the appointment to fill such vacancy in the office of tax-collector, the
authorities authorized to levy and assess taxes in such district shall
petition the county commissioners for the appointment of a tax
collector. Thereupon the county commissioners may appoint any
citizen of the county to collect the taxes in such district.
See. 2, Act of May 17, 1917, P. L. 221. See section 183.
1556. The county commissioners of the several counties shall, on
or before the first day of April of each year, at the expense of the
county, furnish to the township commissioners of each township of
the first class, for its use, a properly certified duplicate of the last
adjusted valuation of all real estate, personal property, and accupa-
tions made taxable for county purposes in such township of the first
class. Such duplicate shall state the name of each taxable, with the
valuation, description, and kind of property and occupation of such
taxable.
See. 1. Act of May 5. 1015. 7. Ty. 258.
1557. Tach collector of taxes before he assumes the duties of his
office shall notify the county treasurer, in writing, setting forth his
name, address, where the taxes are receivable, the office hours when
he sits to receive taxes, and the district or districts for which he
collects taxes.
See, 1, Act of March 26, 1915, P. T. 11.
1558. The county treasurer shall procure, at the expense of the
county, a book to be known as the Tax Collectors’ Address Book,
wherein he shall cause to be set forth and indexed, by township and
by borough, and by name of collector, the information furnished him
as required in section one of this act. Such book shall be kept in the
office of the county treasurer, and shall be open during office hours
to public inspection.
Sec. 2, Act of March 26, 1915, P. lL. 11.
215
1559, Any person, who neglects or refuses to comply with the pro-
visions of this act shall on conviction summarily before any alderman,
magistrate or justice of the peace be sentenced to pay a fine not more
than fifty dollars.
See. 8, Act of March 26, 1915, P. L. 11,
1560. It shall and may be lawful for all the several courts of any
county of this Commonwealth to require of the proper parties of any
borough, township, or district, authorized and empowered to collect
special taxes, a bond in such amount as the court shall direct, with
one or more sureties, conditioned for the faithful collection and pay-
ing over of all special taxes, directed to be assessed and collected for
the purpose of paying indebtedness or any other purpose, in pursuance
of the provisions of any law now in force or hereafter passed,
which bond shall be filed in the said court for the protection of all
parties interested therein; and in case the said officer or officers
refuse or neglect to give security as aforesaid to be aproved by the
court within the time ordered by the court it shall nevertheless be
the duty of such officer or officers to assess and to levy the said
taxes as required by law, and the court may appoint a tax collector
who shall collect the said taxes and pay the same into court, to be
distributed by the court to and among the persons entitled thereto:
Provided, that before such tax collector shall enter upon his duties,
he shall give a bond with one or more sureties to be approved by the
court, for the faithful performance of the duties of his appointment.
See. 1, Act of May 25, 1878, P. L. 150.
The fact that a person is elected general tax collector of a township does not
of itself confer the right upon such person to collect special taxes.
Where a tax ecllector is required to perform a duty special in its nature and
and to give a special bond for its faithful performance no liability attaches
therefor to his general bondsmen in the absence of an express declaration or
an express statutory provision to the effect that they shall be so liable: Comm.
v. Perrego, 40 Sup. Ct. 820.
Under this aet the ecurt may require a bond from the supervisors if they
collect a special tix or from the tax collector or treasurer when they collect
special taxes, ecnditioned for the faithful collection and paying over of the
special tax to the parties entitled thereto: Fostcr Township, 2 D. R. 415-
For provision relating to bond of treasurer of first class townships as tax
collector, see section 275, and for similar provisions relating to tax collectors
in second class townships, sce scetion 366.
The general township code makes no provision for bonds for the collection
of special taxes,
1561. The several county, borough, township, school, poor and
other authorities, now empowered, and which may hereafter be em-
powered, to levy taxes within the several boroughs and townships of
this Commonwealth, shall, on or before the first day of August of
each year after the first election of collector of taxes under this acr,
216
issue their respective duplicates of taxes assessed to the collector of
taxes of their respective boroughs and townships with their warrants
attached, directing and authorizing him to collect the same, but road
taxes may be worked out as heretofore. Provided, That such special
and other road taxes, as it may be lawful and necessary to collect
in money, may, at the discretion of the supervisors or road commis-
sioners, be placed in the hands of the collector of taxes, with theic
warrant for collection by him; for which he shall receive five per
centum of the amount collected by him, or the same may be collected
by the supervisors or road commissioners as heretofore. Provided
further, That the limitations in this act, as to time and the require-
ments hereof relating to the keeping an* alphabetical list of persons
charged with taxes, shall not apply to road taxes.
See. 4, Act of June 25, 1885, P. L. 187.
This section appears to be superseded by sections 399 and 423 of the town-
ship code, as to township taxes. ;
The Act of June 25, 1885, P. L. 187, is constitutional: Bennett v. Hunt,
148 Pa. 257; Swatara Township School District's Appeal, 1 Superior. Ct. 502.
The schcol code of May 18, 1911, P. L. 309, does not repeal the Act of 1887
in so far as the latter act relates to the collection of school taxes: Black v.
» Duquesne Borough School, 239 Pa. 96. But since the passage of the School
Code of 1911, the school taxes must be levied according to that act: Steren-
son v. Henderson, 234 Pa. 478, affirming 39 Pa. C. C. 237, 59 P. L. J. 665.
The borough tax collector has the right to collect the school taxes in the
borough upon complying with the statutory requirement: Rowley v. Green-
ville Borough School District, 40 Pa. C. C. 140; Jones v. Taylor Borough
School District, 15 Lack. J. 116.
Taxes can be collected even though duplicate is not in the collector’s hands
on the day appointed by statute. Comm. ex. rel. Metcalf v. Winn, 4 M. L. R.
14678 &€. 16 Lies. L. BR. Rep. 278.
Where a tax collector knows that a duplicate is ready for him before August
first, he cannot afterwards refuse to accept it, because it was not actually
placed in his hands until after August first. The collector of taxes is bound
to collect the taxes for the school district, and if he refuses, he may be com-
pelled to do so by mandamus: Sommerville v. Gallaher, 13 Pa. C. C. 666.
1562. Every warrant to a collector isued as is hereinbefore pro-
vided, shall be effectual to authorize him to collect the sums charged
in his duplicate during the period of three years from the date of his
warrant.
Sec. 44, Act of April 15, 1834, P. L. 509.
1563. Hereafter the period during which warrants hereafter to be
issued to collectors shall be effectual for the collection of taxes, shall
be two years and no more; and so much of the forty-fourth section of
the act of fifteenth of April, eighteen hundred and thirty-four, (P. L.
509) entitled “An act relating to county rates and levies,” as is in-
consistent herewith, be and the same is hereby repealed,
See, 21, Act of April 22, 1846, P. L. 486.
217
The fact that the life of the treasurer’s warrant is fixed at two years docs
not extend the time fcr the settlement of his aecounts, and the payment of
the balance to the proper treasnrers: Comm. 10 use of Nehool Distriet of
Sheraden Borough v. Purrell et al., (7 Part CG. C263,
The right of action at law inures to a tax eollector when the warrent for
collection of taxes expires and the statute of limitation does not begin to run
in favor of the owner as against this remedy until the right of action arises:
Comm. to use of etc., v. Mahan, 12 Pa. Super. Ct. 616-
The collector-is prohibited from starting suit for the recovery cf taxes until
after the expiration of his warrant: Mosier v. Potter, 11 Just. L. R. 51.
A tax collector can collect delinquent taxes while his warrant is in force
only by distress or levy. After his warrant ceases to be effective, he ean enter
suit. for them:Avreider v. ensel, 8 Lanc. L. R. 83.
1564. The collector of taxes shall have all the power for the collec-
tion of said taxes, during his term of office, heretofore vested in
collectors of county taxes under existing laws, and be subject to the
same liabilities and penalities for neglect, or violation of the duties
of his office.
See. 5, Act of June 25, 1885, P. L. 187.
A tenant’s goods on leased premises may be levied upon by the tax collector
for borough taxes due on the real estate by the landlord: Popp v. Hamigh,
54 Super. Ct. 263.
1565. The collector of taxes shall provide an appropriate book,
the cost of which shall be allowed to him in the settlement of his
accounts, in which he shall enter in alphebetical order the names of
all persons charged with taxes in the duplicates aforesaid, and show-
ing the amount of such tax charged against each person, which book
shall be at all times open to the inspection of each taxpayer, and
shall be delivered by the collector of taxes at the expiration of his
term to his successor in office.
Sec. 6, Act of June 25, 1885, P. L. 187.
1566. The collector of taxes shall, in person or by some person
duly authorized, be in attendance for the purpose of receiving and
receipting for taxes on Thursday, Friday and Saturday of each week,
during the last two weeks of said sixty days between the hours of two
o’clock and six o’¢lock in the afternoon, at his residence, or some
cther place in the proper township or borough, to be designated by
him in the notice aforesaid.
Sec. 8, Act of June 25, 1885 P. L. 187.
The sixty days referred to in this section has reference to the time when
discounts for the payment of taxes are allowed.
Section 423 of the Township Code allows a discount in second class town-
ships for taxes paid before June first. The amendment of May 11, 1921. to
sections 400, 401 and 402 eliminates all discount provisions in first class
townships.
1567. Tt shall be lawful for any collector, with the approbation
of the treasurer of the proper county or township, as the case may be
218
to employ a suitable person to act for him in the execution of his
warrant; such collector and bis surety being in all cases responsible
for the acts of such deputy.
See 51, Act of April 15, 1834, 2. 1s, 509,
lor provisions relating to appointinent cf deputy collectors in first class
townlhips, sce section 4053.
1568. The executors or administrators of any deceased tax collect-
or, within this Commonwealth, shall have the same powers, until the
end of two years from the date of the warrant, to enforce the collec-
tion of the unpaid taxes, as the collector would have, if living.
Sec. 1, Act of March 26, 1867, BP. L. 45.
1569. It shall be lawful for the executors or administrators of
any deceased tax collector to employ a suitable person to act for them
in the execution of the warrants, with all the powers possessed by the
deceased collector.
See. 2, Act of March 26, 1867, P. L. 45.
1570. Tax collectors of townships and boroughs of the Common-
wealth shall furnish each person, on the payment of taxes, with a
numbered receipt setting out date, name of taxpayer, amount of
tax and district in which taxpayer is assessed, from a book to be
- furnished by the county cominissioners containing a stub, that on the
stub a memoranda shall be made in ink of the number of the receipt,
the date, name of taxpayer, amount of tax and district in which tax-
payer is assessed.
Sec. 1, Act of June 25, 1895, P. L. 296.
Sections two and three of the above act relate to election matters.
1571. That any tax collector failing to comply with the provisions
of this act shall be guilty of a misdemeanor, to be fined not more
than two hundred dollars, or imprisoned not more than one year, or
both, at the discretion of the court.
Sec. 4, Act of June 25, 1895, P. L. 296.
1572. The tax collectors of the several boroughs and townships oi
this Commonwealth, elected pursuant to the provisions of an act o7
Assembly, entitled “An act to authorize the election of tax collectors
for the term of three years in the several boroughs and townships of
this Comonwealth,” approved the sixth day of June, Anno Domini
one thousand eight hundred and ninety-three, and all other tax
collectors of State, county, townships, road, school and borough
taxes, elected or appointed by or under existing law, shall hereafter
make monthly returns in writing to the several persons to whom the
tax collected by said tax collector is by law required to be paid,
219
showing the amounts collected by them during the preceding month,
and the amount of uncollected taxes upon their respective duplicates,
or exhibit the duplicate showing the said uncollected taxes. at the
close of cach month during their respective terms of office, and shall
pay over to the said persons to whom by law the said taxes are made
payable, the amounts so collected by such tax collectors, monthly,
fess the commission or fees to whieh they are by law entitled for the
collection of the same: Provided, That in the case of collectors of
borough taxes, they shall also be required to file with the councils of
their respective boroughs, duplicate returns for the taxes collected
monthly by them as aforesaid, and duplicate receipts from the
respective borough treasurers for the amont so paid over to them.
See. 1, Act of July 9, 1897, P. L. 242.
The Acts of July 9, 1897, P. L. 242, and May 21, 1913, P. L. 284, do not
prevent the prosecution of a tax collector under the Act of June 3, 1885, P. L.
72: Comm. v. Sitler, 6? Pu. Super Ct..1, affirming 2 Northumb. L. J. 430;
13 Sch. L. R. 08, 3 Northumb. L. J. 138.
This section appears to be supplied as to townships of the second class by
section 428, exeept as to statement of unecllected taxes.
1573. Any tax collector failing to comply with the requirements
of this act shall be deemed guilty of a misdemeanor, and upon
conviction thereof shall be sentenced to pay a fine not exceeding one
hundred dollars.
sire, 2, chet of Tule 9, TST, B. TL. Lee.
1574. Irom and after the passage of this act, it shall be lawful
for the several county treasurers in this Commonwealth, hereafter
elected or appointed, to charge and deduct from school, road and all
other municipal taxes, collected and paid over to the proper author-
ities by them, the same rate per centum as compensation as here-
after may be legally allowed them for the collection and disburse-
ment of county taxes: Provided, That such rate shall in no case
exceed five per centum of the whole amount so collected and paid
over.
See, 1, Act of May 28, 1887, P. L. 178.
The phrase ‘municipal taxes” seems to comprehend township taxes under
the reasoning in Dreese +, Freed, 42 Pa CLC. 242.
This act was prcbably passed for those counties in which all school, road
and municipal taxes are collected by the county treasurers.
1575. The undivided interest of any tenant in common or co-
parcener of any seated lands in this Commonwealth shall not be
sold, or title thereto be divested by any treasurer’s or sheriff’s sale,
for the failure of any of said tenants in common or coparceners to
pay their pro rata share of the taxes assessed against said land, if
such tenant in common or coparcener has paid to the proper collector
220)
of taxes his or her proportionate amount. of taxes chargeable against
such land; and the sale of such lands shall divest and pass title to
such undivided shares or interest only in such land as is held by
such persons who have failed or neglected to pay their proportionate
part of such taxes.
See. 1, Act of May 24, 1917, P. L. 270.
1576. And any such tenant in common or coparcener shall have
the right to pay his or her proportionate part of such taxes, at any
time, before the sale of the land under any lien entered in the
prothonotary’s office or before any treasurer’s sale, to the prothono-
tary or county treasurer ; and it shall be the duty of the prothonotary
or county treasurer to receive the same for the district levying the
tax; and the sale of the residue of the shares or interest in such
lands, on which the taxes remain unpaid, shall in no way effect the
right, title, or interest of those who have paid their proportionate
share of such taxes for which the land is sold.
See. 2, Act of May 24, 1917, P. L. 270.
1577. Any joint tenant, tenant in common, or coparcener of seated
land in this Commonwealth, shall have the right to pay his, her, or
their proportionate part of the amount of taxes due thereon; and it
shall be the duty of the tax-collector to receive and receipt for the
same; and the interest of any such joint tenant, tenant in common, or
coparcener shall not be affected by any proceeding or sale to enforce
payment of taxes on the other interest in said land.
Sec. 1, Act of June 23, 1917, P. L. 645.
1578. HExonerations may be made by the authorities and in the
same manner ag heretofore.
Sec. 10, Act of June 25, 1885, P. L. 187.
“From time immemorial—the power to exonerate collectors from liability
for uncollected taxs, for reasons satisfactory to the taxing authorities, has
been exercised by borough councils” although no statutory authority seems to
exist. So that a tax collector may be exonerated by the borough authcrities
from his liability for taxes as fixed by the borough auditors several years
earlier. Jones v. Sharon Borough, 238 Pa. 35. Contra sec Sinnamahoning
Iron and Coal Co. v. Schaffer, 14 D. R. 368, s. c. Just. L. R. 146.
Where the borough council was negligent in delivering duplicates to the
collector the auditors should allow exonerations for taxes uncollected through
no fault of the collector and surcharge the councilmen for taxes lost through
their fault. Comm. ex rel. Metcalf v. Winn, 16 Luz. TL. R. Rep. 275; 4
ce 4 M. LL. R. 146.
This section appears to be superseded as to township taxes by secticns 405
and 430 of the township code.
1579. If any collector who shall have taken upon himself the duties
of his office shall fail to perform such duties, he shall forfeit a sum
221
not exceeding forty dollars, to be recovered by the county or town-
ship, as the case may be, as debts of like amount are recoverable:
Provided, that the sureties of a collector shall, notwithstanding such
proceedings against him, remain liable according to the condition of
{heir bond.
Sec. 41, Act of April 15, 1824, P. L. 509.
1580. It shall not be lawful for any county treasurer, county com-
missioner or Commissioners, or any collector of taxes in any town-
ship, ward, or district nor for any other person on his or their be-
halt, to receive payment, or give any receipt for the payment of any
taxes that have not been duly assessed, and returns of said assess-
ment made according to law, nor shall any such treasurer, comuis-
sioner or commissioners, or collector, or other person, on his or their
behalf, receive payment or give any receipt for the payment of any
taxes from the payment of which the party assessed has been exoner-
ated according t6 law, unless the party so exonerated shall himself
appear in his own proper person, and tender payment of the taxes
from which he had been so exonerated ; and it shall not be lawful for
any commissioner or commissioners of any county, or for any other
person on his or their behalf, to add any name or names to the duph-
cate return or list of taxables, made or furnished by the assessor or
assistant assessor of any township, ward. or district, and if any such
treasurer, commissioner, commissioners, or collector, or other person
ou his or their behalf, shall violate any of the provisions of this sec-
tion, he shall upon conviction thereof, before any court having com-
tent jurisdiction, pay a fine of one hundred dollars for the use of the
Commonwealth, and shall moreover be forthwith removed from office,
and the vacancy thereby occasioned in either of said offices shall be
filled or supplied as in other cases of vacancies in such office.
Part of See. &, Act of May 27, 1841, Pub. 400.
The remaining previsions of this section were temporary und have expired.
Where a tax collector, under a warrant duly issued by the proper authori-
ties, directing the collection of a tax that had been properly levied, collects a
tax from a person who it was subsequently shown had been improperly assessed
by the assessor and county commissioners, he is not eriminally liable therelor.
The act was directed against the voluntary payment and reeeipt of taxes to
evade the electicn laws, and not against the enforcement of such payment by
legal process: Buck +. Commonwealth, 90 Pa, 110.
1581. From and after the passage of this act, all unnaturalized
foreign-born residents shall be subject to the payment of all taxes.
assessed by virtue of the authority of this Commonwealth, of any
county, city. borough. township or school district, within said Com-
monwealth, in the same manner and under the same penalties as citl
zens of this Commonwealth now are: Pyovided, that this act shall
222
not apply to any poll-tax which may he assessed for the purpose of
qualifying citizens to vote.
See. 1, Act of March 30, 1911, P. L. 38.
1582. For the purpose of this act, any unnaturalized foreign-born
person who shall reside or live within the boundaries of the Common-
wealth ef Pennsylvania for one whole year shall he considered a resi-
dent, and shall be subject to the provisions of this act.
See. 2, Act of March 30, 1913, DP. I. 38.
1583. From and after the passage of this act all corporations, as-
sqclations, companies, firms, or individuals employing persons who
are not citizens of the United States, shall, upon the receipt of a
written notice from the tax.colleclur of the county or district in
which such taxes were assessed, containing the name or names of the
taxable or taxables and the amounts respectively due, deduct from
the wages or earnings of such employe or employes a sum sufficient
to pay the respective amounts of taxes assessed against each of such
alien employes, and pay the same to the collectors of the district in
which said aliens are employed within sixty days after said notice
shall have been given.
See. 1, Act of June 7, 1897, P. L. 135.
In an action upon a tax elleetor bond neither the collector nor his sureties
are liable for the alien taxes paid by employers under this act. not included
in his tax duplicate nor in the settlement made by the borough auditors:
Dunbar Borough School District v. Kerwin et al, 20 D. R. 494.
1584. Any corporation, assuciation, company, firm or individual
failing to comply with the provisions of this act shall forfeit and pay
the sum of double the amount of the tax for each and every taxable
whose taxes are not withheld and paid over as herein directed, to he
recovered by action of assumpsit as debts of like amount are now by
law recoverable, and when collected shall be paid into the treasury
of the county in which such alien labor is or was employed for the use
of such county.
Sec. 2. Act of June 7, 1897, P. L. 155.
1585, All persons who are authorized under existing laws to col-
lect either road or poor taxes in the several boroughs and townships
of this Commonwealth, are hereby authorized and empowered. in
addition to the 1emedies heretofore provided, to collect either read or
poor tax lw levy and sale in the same manner as school and county
taxes are now by law collected: Provided, however, that nothing
223
herein contained shall be construed to abridge any right secured under
existing law to any person to work out any portion of his read tax.
Sec. 1, Act of May 22, 1895, P. L. 111.
The general reference is to sections 20 and 21 of the Act of April 15, 1834,
P. L. 509. (Sea Rice +. Burns, 9 Pa. Super. Ct. 58.) These sections are as
follows :
The commissioners of each county shall issue their warrants with the dup-
licates aforesaid, to the respective cclletors of county rates and levies, therein
authorizing and requiring them to demand and receive from every person in
such duplicate named, the sum wherewith such person stands charged. Sec.
20, Act of April 15, 1834, P. L.. 509.
TF any person shall negleet or refuse te make payment of the amount due
by lim for sneh tax within thirty days from the time of demand so made, it
shall be the duty of the collector aforesaid te levy such amount by distress and
sale of the goods and chattels of sueh delinquent, given ten days’ publie notice
ot such sale by written cr printed advertisements, amd in ease goods and echit-
tles sufficient to satisfy the same with the costs cannot be found, such collector
shall be authorized to take the bedy cf such delinquent and convey him to the
jail of the proper county there to remain until the amount of such tax to-
gether with the costs shall be paid or secured to be paid or until he shall be
otherwise discharged by due course of law. See. 21, Act of April 15, 1834,
I’, L. 509.
By scetion 45, of the act of April 15, 1884, P. L. 509, the imprisonment of
females for nen-payment of taxes is prohibitest.
Under Section 421, Clause I, of Act of July 14, 1917, P. L. 840, all taxes
must now be paid in cash.
1586, The tenant or ienants, or other persons residing on lands,
owned py persons not residing in the township, his, her, or their goods
shall be liable to be levied on in manner aforesaid, for the payment
of road taxes; and where any tenant or tenants shall have taken, ov
hereafter may take a lease of lands or tenements for one or more
years, and of which the tenant be in possession at the time of assess-
ing or levying the tax for public roads and highways, and shall pay
the rate hereby imposed on the said lands or tenements so leased, in
such case it shall be lawful for the tenant or tenants to deduct the
tax out of the rent due, or to become due, or to recover the same from
the owner or owners, by action of debt, with costs of suit: Provided,
however, that nothing herein contained shall be so construed as to
impair or make void any contract between landlord and tenant res-
pecting the payment of the road tax.
See. 8, Act of April 6, 1802, P. L. 178.
1587. Every tenant who may or shall occupy or possess any lands
or tenements. shall be liable to pay all the taxes, which during said
oceupancy or possessian may thereon become due and payable; and
having so paid such taxes, or any part thereof, it shall he lawful for
him, by action of debt or otherwise, to recover said taxes from his
landlord, or, at his election, to defalcate the amount thereof in the
224
payment of the rent due to such landlord, unless such defalcation or
recovery would impair any contract or agreement between them pre-
viously made.
Sec. 6, Act of April 5, 1804, P. L. 517.
The power of a collector to take property of the tenant for non-payment of
his landlord’s tax is hmited to that which is ussessed against the realty while
he occupied the premises: Lanfer v. AfcGovern, 6 North, C. R. 158.
A vendee may recover from a vendor prior taxes paid under a distress:
Henry v. Horstick, 9 Watts 412; Caldwell v. Moore, 11 Pa. 58.
A lessee under un cil lease, having more than a mere license, may recover
from the lessor taxes on the land paid under compulsion: Kitchen v.
Smith, 101 Pa. 452.
This provision upplies only to taxes assessed cu the land, not upon a ground
rent issuing thereout: Mrauciseus v. Reigart, 4 Watts, 98,
1588. The goods and chattels of any person occupying any real
estate, shall be liable to distress and sale, for the non-payment of any
taxes assessed upon such real estate, during his possession or oc-
cupancy and remaining unpaid in like manner, as if they were the
goods and chattels of the owner of such real estate.
Sec. 46, Act of April 15, 1834, P. L. 509.
In construing this section the court in Smeich v. County of York, 68 Pa. 439,
says:
“The 46th Scction of the Act of 15th April, 1834, was taken, we are in-
formed by the revisers of the code, frcm the 6th Section of the Act of 1804 and
the 8th Section of the Act of 1802. » * * * * It is evident that the revisers
rejected the features of the Acts of 1802 and 1804 which appeared to confine
the liability to the goods of tenants only holding by lease and extended it to
the goods of the persons occupying any real estate. But as this would com-
prehend an alienee or other person coming in under a conveyance long after
the taxes were laid, the revisers adopted the feature of the Sth Svetion of the
Act of 1802 whieh expressly confines the liability to the perscn in possession
at the time of assessing or levying the tax for public roads and highways.
Hence the provisions in the Act of 1554 is that the goods of the occupier shall
ve linble for the non-payment of any taxes assessed upen such real estate
during his possession or occupancy and remaining unpaid. The section is
concisely written,and elearly expressed and has but one meaning.”
Real estate which has passed to assignees under a voluntary deed of as-
signment for the benefit of creditors is not exempt from the payment of taxes,
whether assessed thereon before or after the assignment was made. The
personal property remaining on the land thus taxed, after the assignment, is
liable to distress for the non-payment of the taxes: Wright and Slinaluff v.
Winton, et. al., 84 Pa. 163.
When there is sufficient personal property upon the premises to satisfy a
claim for taxes, a tax collector, who makes return of the land for non-payment,
is responsible to the owner for damages: NWean v. Kinnear, 171 Pa. 639.
Personal property of the taxpayer which had been sold by the sheriff is not
liable for taxes before its removal from the premises, as the purchasers at
the sheriffs’ sale are not the occupiers of the real estate: Afoore v. Marsh,
60 Pa. 46.
225
Personal property, bought by a landlord at a sale under his distress for
rent in arrears, and by him left in charge of the tenant, subsequently sold
by him at private sale to another party, and by the latter left upon the
premises in charge of the tenant, is not liable to levy and sale for taxes
assessed against the landlord or tenant: Lewis v. Havard, 1 Chester Co. 189.
The wife is not such an occupier of the husband’s real estate, while he
* is himself occupying the same, as to make her separate property liable for
the taxes assessed and levied against the husband: Ferguson v. Moore, 5
Super. Ct. 349. ‘
The goods of the oceupier cannot be levied and sold unless the taxes were
assessed during his possession or occupancy of the land: Wright v. Wigton,
84 Pa. 163; Smeich v. York, 68 Pa. 439; Hartman v. Hazen, 28 Pa. C. C.
311; Sitler v. Singer Mfg. Co., 30 Pa. C. C. 1; s. ec. 14 D. R. 382
The fact that there is personal property on the premises out of which
the taxes could have been collected is not a defense to a scire facias on a tax
lien filed under the Act of June 4, 1901, P. L. 364: Claysville School Dis-
trict v. Worrell, 37 Super. Ct. 10.
The act of June 4, 1901, P. L. 364, so far as it relates to tax liens and
tax claims, is repealed and supplied by the Act of May 24, 1921, P. L. 1089,
sections 1607 to 1638.
The fact that one who was tenant at the time the taxes were assessed be-
comes the owner of the land before they are collected does not relieve his
goods and chattels from liability: Popp v. Hamigh, 54 ‘Super. Ct. 263.
An owner of land is not liable for the taxes of a former owner: Scott
v. Whitley, 2 Clark 118.
The act evidently refers to a person who maintains in relation to real estate
a responsible or beneficial occupancy: Ferguson v. Moore, 5 Super. Ct. 349.
1589. It shall not be lawful for any collector to institute a suit,
for the recovery of any tax in any court of this State or before any
alderman or justice of the peace of this State, and no such court,
alderm:in or justice shall issue process for such purposes.
See. 50, Act of April 15, 1834, P. L. 509.
This means during the life of the tax warrant. Upon the expiration of
the warrant the collector has a right of action under the Act of April 11,
1848, P. L. 517, infra section 1590. See Comm. v. Mahon, 12 Super. Ct.
616; McCracken v. Elder, 34 Pa. 239.
The collector of taxes is prohibited from instituting suit for the recovery
of any taxes until after the expiration of his warrant, and the justice being
without jurisdiction, is forbidden to issue process for such purpose: Mosier
v. Potter, 11 Just. L. R. 51.
1590. The provisions of the fiftieth section of an act of the General
Assembly of this Commonwealth, entitled “An act relating to county
yates and levies, and township rates and levies,” passed April fifteen-
th, one thousand eight hundred and thirty-four, (P. L. 509), shall not
be so construed as to prohibit a collector of taxes from instituting
suit or suits for the recovery of taxes due and unpaid, at any time
after the expiration of his warrant; but in all cases where taxes are
due and unpaid to any collector, after the expiration of his warrant,
15
226
when such collector, luis not been legally exonerated therefrom, every
such collector, or person, his executors, administrators, or any of
them, is hereby declared to have full right and power to sue for and
recover the same, with interest thereon, after the expiration of his
warrant as aforesaid, from all and every person and persons, bodies
politic and corporate, owing the same, as other debts of like amount
are now by law recoverable.
Sec. 3, Act of April 11, 1848, P. L. 517.
1591. Return of taxes assessed by the authorities of any county,
school district, poor district, borough, incorporated town, or town-
ship against seated lands, shall be made whenever personal property
cannot be found thereon sufficient to pay such taxes, to the commis-
sioners of the county, on or before the first day of February succeed-
ing the date when the taxes were assessed. Whenever any such taxes
are not paid within two years after the date of the assessment, such
seated lands shall be advertised and sold by the county treasurer, at
the time and in the manner, and with the same conditions and effect,
as unseated lands.
See. 1, Act of May 21, 1918, P. L. 285, as amended by See. 1, Act of
June 1, 1915, P. L. 660.
This act provides an alternate method for the collection of delinquent
taxes on seated lands, the other method being provided by the Act of May
24, 1921, P. L. 1089. See sections 1607 to 1638 inclusive.
1592. From and after the passage of this act when seated lan«ls
shall be returned for non-payment of taxes the collector of taxes or
other person making such return shall add to the amount of each
item of tax for which the same is returned, five per centum thereof,
which shall be recovered or collected along with said taxes, as the
same are now recovered or collected by law and when so recovered
and collected the said five per centum shall be paid to the collector
of taxes or other person making such return.
See. 1, Act of April 19, 1901, P. L. 81.
1593. It shall be the duty of supervisors and collectors of road
taxes, and of all collectors of any other taxes whatever, to make re-
turn to the county commissioners of any exonerations claimed by
them, on or before the first day of January in each year; and it shall
not be lawful for the said county commissioners toe erant any ex-
onerations after that time, nor for the county treasurer to sell any
lands which shall have heen returned and taxes exonerated, after the
said time.
See. 3, Act of April 21, 1856, P. L. 477.
This section was not repealed by the Act of June 25, 1885, P. L. 187.
See Bigger v. Scouton, 30 Super. Ct. 508. ¢
227
The time for making returns for cxonerations has been changed to the
first day of February by the Act. of May 21, 1913, P. L. 285, as amended
by the Act of June 1, 1915, P. L. G60.
The provisions of this section and of the Act of February 23, 1858, P. L.
45, requiring tax collectors to make their returns to the county commissioners
for exonerations, on or before the first day of February of the year next
succeeding the assessment of such taxes, is mandatory and its observance
is a condition precedent of the right of the commissioners to sell the land
so returned for the unpaid taxes. The returns of the collectors for exonera-
tions must be sufficiently definite to enable the owner and also the officer and
the public to identify and determine from the returns the exact properties
which are delinquent and liable to sale: Vandermark vo. Phillips, 116 Pa,
199,
If the return by the collector is made in time, an exoneration made by
the commissioners after the date specified by law is valid, and the liability
of the land for the taxes remains, unaffected by the delay: Winton Coal
Company v. Campbell, 2 Lack. J. 364.
The tax must be returned by the collector for exoneration within the time
limited by the statute, or it cannot be enforced against the Jand. Prior to that
the collector is charged with its collection from the owner, or out of the
personal property upon the land. If he is not able to secure it in this way,
it is his duty to return it and be exonerated, and if he fails to do this, and
to do it within the proper time he and his bondsmen are liable for the tax
and the land is entirely discharged: Vandermark v. Phillips, 116 Pa. 199;
Winton Coal Company cv. Campbell, 2 Lack. J. 864; Smith and Warren v.
Jicadow Brook Brewing Company, 3 Lack. J. 145,
1504. Taxes charged upon unseated lands shall not be collected
by the collectors of taxes, but shall be certified and returned ly the
several authorities levying the same to the county commissioners
to be coNected as heretofore.
See. 12, Act of June 25, 1885, P. L. 187.
Whether lands are seated or unseated is determined by the assessment
which cannot be attacked collaterally: Pittsburgh Hunting Club v. Snyder,
51 Super. Ct. 174.
This section is not affected by the Act of June 4, 1901, P. L. 364, which
statute only covers seated lands: Long ect al., v. Phillips, 241 Pa. 246.
A tax collector is not entitled as collector to commissions or unseated
land taxes, yet he should of right be compensated as an agent or attorney
in fact, for his suecessful efforts in collecting or obtaining these taxes:
Comm. v. Scott, 7 Pa. C. C. 409.
A collector of taxes is not charged with the collection of taxes on un-
seated lands: Sinnemuhoning Iron and Coal Co., v. Cameron Co. et al.,
12 Pa. OC. (. 291; Bradford County, Appellant v.. Beardsley, 60 Super. Ct.
478.
See. 13 of this act saves local laws on the same subject from repeal.
1595. After June first, Anno Domini one thousand eight hundred
and eighty-eight, all taxes levied upon unseated lands, within the
counties of this Commouwealth, shall be paid by the owner or owners
of such unseated lauds within the year for which tle same are levied ;
and in case of the refusal of any person or persons, companies or
228
bodies corporate, owner or owners of such unseated lands to pay the
taxes so levied within the year for which the same were levied and
collectible, then interest at the rate of six per centum per annum is
to be charged upon the amount of said taxes, or any part thereof,
remaining due and unpaid from and after the first day of the year
following that for which said taxes were levied until the same has
heen paid in full, or the land sold as now provided by law for the
sale of unseated lands: Provided, no interest shall be charged upon
taxes levied for the years one thousand eight hundred and eighty-six
and one thousand eight hundred-and eighty-seven.
Sec. 1, Act of June 6, 1887, P. L. 363.
1596. Any joint tenant in common or coparcener of unseated lands
in this Commonwealth, shall have the right to pay his, ber or their
proportionate part of the amount of taxes due thereon at any time
before the sale thereof by the county treasurer: and it shall be the
duty of the said treasurer to receive and receipt for the same; and he
may sell the residue of the shares or interest in said lands on which
the taxes remain unpaid, any law, usage or custom heretofore to the
contrary notwithstanding.
Sec. 31, Act of April 25, 1850, P. L. 569.
(f) Rebates For Planting Trees Along Roads and For Timber
Lands.
1597. Any person liable to road tax who shall transplant to the
side of the public highway on his own premises any fruit, shade or
forest trees, of suitable size shall be allowed by the supervisors of
roads, or boards of supervisors of roads, where roads run through -
or adjoin cultivated fields, in abatement of his road tax, one dollar
for every two trees set out; but no row of elms shall he placed nearer
than seventy feet; no row of maples or other forest trees nearer than
fifty feet, except locust and Carolina poplar, which inay be set thirty
feet apart, and except fruit trees, which may be set forty feet apart:
and no allowance as before mentioned shall be made unless such
trees shall have been set out the vear previous to the demand for
such abatement of tax, and are living and well protected from domes-:
tic animals at the time of such demand.
See. 1, Act of July 2, 1901, P. L. 610,
The allowance of this rebate is mandatory and may be enforced by man-
damus: Public Roads (op. Dep, Atty. Gen.), 14 D. R. 288s s. ce. Farmers
Heemptions, 30 Da. (. . 5903 Planting of Trees Along Publie Roads, 8
Dauphin Co., 6.
This act is not retrospective. A taxpayer is not entitled to an abatement
because of trees transplanted to the side of a public road more than a year
before the application and before the passage of this act: Harple v. Rudy,
23 Lanc. L. R. 41.
yy gy
1598. Any fruit, shade or forest trees growing naturally by the
side of the public highway, where said public highway runs through
cultivated lauds, shall be allowed for in the same manner and on
the same conditions as in the preceding section.
See. 2, Act of July 2, 1901, P. L. 610.
1599. Any trees transplanted by the side of the public highway
as aforesaid, in the place of trees that have died, shall be allowed
for in the same manner and on the same conditions as in the first
section of this act.
Sec. 3, Act of July 2, 1901, P. L. 610.
1600. No person shall be allowed an abatement, as aforesaid,
of more than one-quarter of his said annual road tax.
See. 4, Act of July 2, 1901, P. L. 610.
1601. Any person who shall cut down, kill or injure any living
tree planted or growing naturally as aforesaid, or who negligently
or carelessly suffers a horse or other domestic animal, driven by or
jor him to injure any of the trees hereinbefore mentioned, upon con-
viction thereof shall be subject to a penalty of not less than one
dollar, nor more than five dollars with costs of suit, for each and
every tree so cut down, killed, removed or injured: Provided, that
if the defendant or defendants neglect or refuse to pay at once the
penalty so imposed and costs, or shall not enter sufficient bail for
the payment of the same, within ten days, he or they shall be com-
mitted to the common jail of the connty in which the offence was
committed, for a period of not less than one day for each dollar of
penalty imposed, and costs: Provided, however, That the owner
of the land upon which the trees are growing and upon which said
abatement has been granted, may remove such trees, on condition
that he will immediately plant and maintain another tree or trees,
in the place or places of those removed by him, or refund to township
said abatement, originally allowed for said tree or trees.
Sec. 5, Act of July 2, 1901, P. L. 610.
1602. All moneys collected as a penalty in accordance with section
five of this act shall be paid to the supervisors of roads or boards
of supervisors of roads and form part of the road furd of the town-
ship in which the offence was committed.
Sec. 6, Act of July 2, 1901, P. L. 610.
1603. It shall be the duty of the supervisor of roads or the boards
of supervisors of roads, to keep a permanent record, in a book speci-
ally prepared for that purpose, and which book shall be the property
of the township, of all trees upon which the said abatement, as here-
inbefore mentioned, has been granted; aud when any tree or trees
have been removed, with or without the consent of the supervisors
of roads or boards of supervisors of roads, the date thereof shall be
distinetly entered in the said book.
’ Sec. 7, Act of July 2, 1901, P. L. 610.
1604. In consideration of the public benefit to be derived from the
retention of forest or timber trees, the owner or owners of land in
this Commonwealth, having on it forest or timber trees averaging
not fewer than fifty trees to the acre, each of said trees to measure
at least eight inches in diameter, at a height six feet above the surface
of the ground, with no portion of the said land absolutely cleared of
the said trees, shall, upon filing with the assessor of their respective
townships or districts, annually, an affidavit made by said owner or
owners, or by some one in his, her or their behalf, upon blanks to be
provided by the county commissioners of the respective counties,
and by them to be furnished to the assessors for the purposes here-
in intended, setting forth the number of acres of timber land within
the requirements of this act, be entitled to receive annually, during
the period that the said trees are maintained in good condition upon
the said land, a rebate equal to eighty per centum of all taxes, local
and county, annually assessed and paid upon said lands, or so much
of the eighty per centum,as shall. not exceed in all the sum of forty-
five cents per acre; the said rebate to be deducted from said taxes pro
rata, and receipted for by the respective tax collectors or county
treasurer: Provided, however, that no one property owner shall be
entitled to receive said rebate on more than fifty acres.
See. 1, Act of April 8, 1905, P. L. 118.
See notes to section immediately following.
1605. It shall be the duty of the assessor, when such affidavit is
filed with him, to record upon his assessment-book the amount of
timber land upon which the owner or owners may be entitled to
receive the rebate, together with the value at which such timber land
shall be assessed, for the purpose of furnishing the necessary inform-
ation to those who shall prepare the respective tax duplicates, and
upon which duplicates the amount of the said rebate shall be stated.
No additional compensation shall be allowed any assessor for per-
forming the duties required by this act. It shall likewise be the
duty of each assessor, after receiving such affidavit, to file the same,
at the time of making his return, with the county commissioners of
the respective counties.
Sec. 2, Act of April 8, 1905, P. L. 118.
This act was held unconstitutional in Tubbs v. Tioga Co., 16 D. R. 318,
s. c. 382 Pa, C. C. 504, as being in contravention of Section 1,Article IX of
the Constitution. See also Christley +. Butler Co., 37 Super. Ct. 82.
281
1606. Whenever timber, on land which is included in the claws
cf land known us auxiliary forest reserves, is about to be harvested,
the then owner of the timber on said land shall give a bond to the
county treasurer in twenty per centum of the amount of the estimated
value of the timber to be harvested, and to be approved by the court
of the county, conditioned to pay to the county treasurer, within
ninety days after harvesting, ten per centum of the value of the
trees iminediately at und before the time of harvesting; which amount,
shall be ascertained by statement and return, under oath or affirma-
tion, furnished in triplicate, one to the county commissioners, one to
the county treasurer, and one to the commission, immediately after
harvesting, by the then owner of the land, setting forth said value;
which sum thus paid shall be divided and distributed by the county
treasurer of each county—to the county, and to the poor district, the
road district, and ibe school district of the township in which the
auxiliary reserve is situate, pro rata, based upon the last assessed
millage of taxation for county, poor, road, and school purposes within
said taxing district. Z
Such sum of money when ascertained to be due as a tax by the
filing of the foregoing statement and return, under oath, and, as
hereinbefore provided, directed to be paid to the county treasurer by
the owner of an auxiliary forest reserve, shall, from the time of such
filing, be and remain a lien upon the land of such owner until pay-
ment shall have been made: Sp -gdisa Sahai oth wage 1978
Te a82a45 84285 ghee “spon | DOE:
Sea oe: Wad eee DEA eR 1974
DecaeAter Oe rane a seme ates hen
Bile Weeks Pewee 6 eevee Se eRe 1551
DEP cat igh Dk eon ae hE 1552
DO, elk teee ei fesesbin sc serei Peake 3 15538
WLs) cinaleoteiien eae 4G pan eek 1579
AB eerie Eta OR bao e kates 1562
He svtiaceces craven 1588
BOD tesla we ste. He Sekt Rohe wie eS 1589
ly toe ee vee GOR cere sees 1567
STs ohn ge hd eka bint ee ak 1544
2, (Aiet 2cccagaceua 1726
sega Beas Sa ie titsrand were Gughd AM 1735
Oy Hea Peek Bows Gab ee a oes 1739
A sus tacshunsaauaplies utSeleew tas beetel bot 1745
5, (Amended) ........... 1746
Mp hg wee aa AS MAE Ra aoe 1747
Ss Svace wee sean were he tay 1749
D> duels SG TALS uieadeied pad eoe 1752
11, (Amended) sci a cucoe 1768
WD Aue oui side a aewaetd neat einleun 1768
De B88 54 SER HEL SRS 1770
VD». sci) ee aad Ys. DoDD Rae aS 1772
AMI, sen tres ovens Ure, Seva hay Getrps be WA atte V7758
Le ea 4d viewed ke hes Bele Se 1774
MGT seas Rae ates, ined cco s jeeerme eae VT
US, ceate Se auei ag tiles AAs eG 1777
QE gra tatatay Gahran earths G TTS
Sie wesw see 8 H4 RE RRS Lae 1781
BL on sial diate antebn & pub ueR ea ake toe. $ 1782
UN a ik ce seen griehenarias Satelite ata 1783
De alah wawe ay Mn PN 4 RES 1784
Te gid baie Mien Wea a BEES AE 1785
Diy hers tiene & eave too nde 1758
Dy yi aee Genes Pek a eee e eae eT
35. (Amended) .........0. 1883
BMG Gobetch Aetseaa ad. as. seve epee 1887
BS Larue Qleae siya nals cane amis eg 1888
48. Seesaw ents We ee cis beaes 1916
AB Vee oi ieseng> yaya ie Sclensdl de easatel ances acd 1917
hock seine
1840, June 13, P. L. 683
1840, May 29, P. L. 749
1841, May 27, P. L. 400
1842, March 11, P. L. 62
1842, April 5, P. L. 230
1844, April 29, P. L. 486
1846, April 21, P. L. 416
1846, April 22, P. L. 486
1848, March 30, P. L. 308
1848, April 11, P. L. 517
1849, April 5, P. L. 397
L
1850, April 25, P. L. 569
1855, May 3, P. L. 422
1856, April 21, P. L. 477
1858, March 5, P. L. 78
1860, March 31, P. L. 382
1862, Mareh 22, P. L. 164
1864, April 30, P. L. 218
1867, March 26, P. L. 45
1868, April 6, P. L. 67
1869, April 15, P. L. 46
1873, May 1. P. L. 87
Seetion
Jae ee BPA eswa teal dena aase 1737
GB pM scence Guide nad sede: Aa 1784
OA “ahs Seawind edu Seeatuatrend Stok 1759
BD spss cease aonb sh a aes mendes 1751
Ge weanteains we w aveeel ag asadte- eae e 1771
DB) wets gue S89 CEOR rane SGA 173
Chis Cis eGR hay Mastin teiece Aviat Gl 1744
(UGS, 2h staan Spee steed, Sa ieee RN PN 1760
Ei Be peau seeee ni ae eees sas 1531
Edis sgpid Aas ine essen eal LUIS cols Beat Vis
Ie 2aad Talal RGN a Gea a tenet 1580
ALi: «dina Ginn Sane haana Loom eaHiCarae 1963
De ares ye Reet e Se RE EN 1964
Bases deena s Seactean. ear dnuansarnase 1965
Py nuh cpuiies nah lose Nala Sa Vaiplsto TRB. 6 1966
De Gata ate tr Satara 1967
US) os lace cee nan oelee ae 1968
Wg. oui 6 heey Sa te arabes Diners Bie 1969
SitdjusceatttacQute busses Salitie a 1970
Wg: ademagdeneutpe eae das 1815
Bak Wreamer etolege hele sip eeMea ss a 1816
0. Qwen eth eka Bae era des 1817
AP ce ds eb igaaed Gaed se ace bbe 1667
Te irae aueseatarbds beevae ones Sad cused 1780
UE yz, dosh 4 acta el haan RR aE 1563
Ms 5 cB sens ate MER bees Fosgate ets 1776
Oak eer eons Jase ee ose 1590
Dyan oe cay Ske aye uiee ad 1736
SUD aed tongs Madi Gebuebbnd Se elganstt Fea 1534
Billie: Acans Uhe eo dohue dea inns apa Je 1596
Te, eioeasetesaeah werocantae De 1779
I, (deans wa BRE SMR eee 1593
ty Boke nas seas Rake eae 197
G2) 0.5.8 dacawihine Seeosunsiaaes 21381
Gk | wiiaensnme Rae avin ities a 2132
C5, Cte bomen We Bal ewes 2133
OGs- AGa incase ewes etree eds 2136
Ole hike eotea ly heeias bos te 21387
G8; dase enw dees oS SWAad eee 2138
116, (Amended) 2.2.2.2... 2135
W177, (Amended) ...cc.ca¢5% 2130
118, (Amended) ........... 2140
119, (Amended) ........... 2141
1, (Amended) ........... 1987
2, (Amended) ........... 1988
4, (Amended) ........... 1666
An, io gaan tiab Gai sa GpaReS 1568
BOE HAs Sed « ease ae 4 eats tora esas 1569
AM) gS Raa case Grasenaeah eet aaane wists ca 1931
Ne) thas ates oe Gee aru ee 1886
1. (Amended) oo... 0.0008 1669
1874, April 20, P. L. 65
1s7-4. May 14, P. L. 164
1874, May 238, P. Li, 222
1875, April 12, P. L. 46
1876, April 28, P. L. 51
1876, May 5, P. L. 112
1876, May 8, P. L. 128
1876, May 8, P. Li. 145
ow
1878, May 25, P. L. 150, No. 190
1878, May 25, P. L. 150. No. 191
1878, June 12, P. L. 196
1879, May 2, P. L. 47
1879, June 11, P. TL. 146
1881, April 14. P. L. 10
1881, June 10, P. L. 105
1885, April 24, P. L. 9
1885, June 8, P. L. 72, No. 45
1885, June 25, P. L. 168
1885, June 25, P L. 187
1887, May 23, P. L. 178
1887, May 23, P. L. 180
. 1887, June 6, P. L. 368
1889, April 26, P. L. 64
1889, May 8, P. L. 120
1891, April 15, P. Ll. 17
a
See.
Sec.
See.
v2, (Amended)
3, (Amended)
+, (Amended)
1891, May 23, PL. 109
1891, May 26. PLL. 116
iL. dame 1h Ps la Ss
1895, April 18, P. L. 86
1895, May ez, P. L. 114
1895, June 18, P. L. 203
1895, June 25, P. L. 269
1895, June 25, P. L. 296
1895, June 26, P. L. 3:4
1895, June 28, P. L. 408
1897, April 18, P. L. 17
1897, May 5, P. L. 39
1897, May 11, 1. L. 53
1897, May 19, P. L. 77
1897, May 26, P. L. 108
1897, June 7, P. L. 185
IS0G, July 9, P. li, 242
1897, July 14, P. L. 266
1899, March 1, P. L. 6
1899, May 2, P. L. 163
1899, May 2, P. L. 176
1901, April 4, P. L. 65
1901, April 19, P. L. 81
1901, April 19, P. Li 82
1901, May 1, P. Ta 110
1901, May 2, P. L. 111
1901, May 21, P. L. 268
1901, June 4, P. L. 364
» (Amended) ........--.
(Amended) ...........
(Amended) ...........
1, (Amended) 1679, 1680,
1682
4, (Amended) ....... 0.0.
Be GAMPTME) cence ce aces ]
1681,
1901, June 4, P. L. 364,
1a,
TOL,
1903,
1903,
1908,
1903,
1908,
1903,
1903,
July 2, P. L. 607
July 2, P. L. 610
Section
» Armorial) .44+cssaes « 1688
dss he Apel aeks .. 1690
(Amended) ........... 1691
(Amended) ........... 1692
dates Sopa Steud cane de aeasbanes 1693
ee ee 1694
io. aeRavnerser zag oe 1695
CAVING) 20 nc70a4 ews 1696
(Amended) ........... 1697
shal age ida ened altaya Samoa E 1698
O. GAmended) .4 nese. a0 1699
ii snlipiced SERA aha dareenagee 1700
ve. (Amended) ........:.. 1701
Bia, Ashlee g, aa goede Ree @ ier e w.aeB a 1702
na Rhee REL ES aed bee BSS TO
Anaya Rehan ye ae eee ad 1704
Chnaended) ca sca e ea a 3 1705
andy paves ebn'h are bea awe Bas 1706
PACE pe eck Bee ce ea eS 1707
ade otnGasaad CA alls awash 1708
(Amended) ........... 1709
iMae wee eas He daRa ees 1710
(Amended) ........... 171)
Es Spade Deepen Aight Be A?
« Ctmended) ...cca us oes tira
6 tsanended)) 2s eas aesies 1765
Mai ANGUS: Beapeae amo aAR Suseiah ane aoe 1766
DLP 2 Gath Apne a dade ern deaioe T7687
er
a ORY Hogans She sea tant ahaa T5ds
Dh adenine) sale on a » « beg
GRD antes Sea brerae aia Onan somes 1600
1905,
Tona,
1905,
1905,
1905,
1905,
T9205,
1905,
1905,
1905,
1905,
1907,
1907,
1907,
1907,
1907,
1907,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
1909,
March 24, P. L. 50
March 29, P. L. 69
Mareh 30, P. L. 81
April 8, 1.
April 14, P.
April 14, P.
April 17, BP.
April 20, P.
April 20, P.
April 20, P.
April 22, P.
April 4, P.
April 25, P.
May 28, P.
b
L.
L,
L.
L.
L.
118
156
162
. 1838
Yor
. 236
2 237
. 296
40
104
270
june 1, Ps LD, B72
June 7, P. L. 444
Jane 12, PL Le 528
March 25, P.
sprit 25, P.
April 23. P,
April 27, P.
April 29, P.
May 41, 1
Muy 1, P.
May 6, V.
May 8, 2.
May 11, P.
L.
L.
L.
@
L.
78
141
171
OT
Les» ashes Sate Mian ose discs bev acae 1885
HL cofers2 eretaay Seok fever aronusten dotnet hit ose 1728
HL se cine aeRask sees BOR cee 1915
Nesp eins ensaraheh en een-ahandla ales. 1604
De -cinheg 444 A eae ae Be eo 1605
1 2013
Acs edhe wae BoA ade ea ple ste a eerie 196)
By ex gihees Sk as eeae we eee 1962
L, TAD 6 nes eg bees 2105
Ds dos cst aia teh Sloe ae Cele hale A 2106
, VAunoadia] pp oe cece ce 2107
dhe sae deseee beee ek eases 2108
hs aveuS bhi Adde toa eae nae 2109
G ENawerded) 2424054 cena es 2110
Ie? guudingach-colas vege eae 2009)
dian gee pends eee 4 ey Ase 1541
DD Suk sath aeente tiny ah aben Dike 1538
L,, (XmMendGdh 2 2444ac0 204 1818
Hs aig anche teoncintenguaaln eee en 2124
Be seyeveee eR oasdhense Be
Bo apices deg Bulg BL 8 9d Papa geste as ee
EO be Ah Altes oh Acie © aunt Ge tig 2275
ZL, CAmended) ois. cs aaa es 1676
HEA. caagpe res tts eee en ide B geoe TN Mice 1818
Te 2 oe AE pega BAD ee SRS 2009
cee ee ease cs 2010
de tuaine 2 aameeas.en saad id ATO
Ls 2 3S erase eis oe con hist tet ... 1786
De oc alatatke hal eio aha ine nae wae LEST
oO} Ate Boe aOR eee sees 1788
tm eid ierscaaa ose) eee Se 1789
HOY, ah eh te. octets, 2d koma A 1696
Ny Saree RiGee bomeeseians. TT
Ta slack Sedna} RAR A Ges Mien a 1884
alg) itera: sleteae gaara Soe wie s 6 2100
2: Siainata 34-3 ene cb wei ey ake 2101
1909, May 11, P. L.
1909, May 13, P. L.
18, Jaly 8 PL DL,
516
527
761
1911, Mareh 30, 2. L. 30
1911, Mareh 30, P. L. 38
1911, April 11, P. L. 95
111, May 11, P. DL.
1911, May 11, P. L.
1911, May 18, P. L.
1911, May 31, P. L.
1411, June 7, P. L.
i911, June 9, P Lz
1911, June 9, P.
1911, June 10, P.
1911, June 15, P.
1911, June 20, P.
1911, June 21, P.
Pee oe
1913, May 1,P. 1.
1913, May 20, P.
236
244
300
468
677
7338
. 142
. 867
. 970
. 1076
. 1111
153
L. 264
511
Sec.
See.
Sec.
Scetiou
Dy kee Eee slea a ONE BT eae 2102
Ay, Sasaius ant anal tpl Aunt eras 2108
Yn Gsatevae Sea ce biiahdh cit aac dens Sth aeansh 2104
Is sud RD Lewes hea was 1802
Else seaieuitvagta eacuay Baka ativnadte wee 1909
SIE acisdhes Goin Wea nde Srdete ok tee peas axe td 110
Abe ater ee atyttnale Wey eaters 3 1791
OE susp ale ele ieee th Gs seee EA ES W792
Shes Aelegevin GA lagcat ana Ueabe aon Maes 1581
BO Ce ieeiils aisiitn, dehy ahh ink eae ee 1582
Dis: sch 3e a eae ahoie eel adele 1726,
Db fase Bid dear deed angibincoid aod 1666
1, (Amended) .......... 18055
Ns Tata himwree ciek Biel tila seem eb ee 1s04
20, (Amended) ..........5 1805
DOT, TARIRIAD) cee ex nceese Lose
ips ig Wa etlae's Bone hyaeanrar ates en a 1820
Oe seh Gas EER RAN a eR OEE 1821
EI ca ech Werte cole nacest hue Meath Set 1822
De. decider te sorta: Bake ahem asd 1831
2D » 183%
DO) Gbps Ways Baa ies Ge eS a 18333
Ses sok fod mete wide tate B into ait 1834
WIT. sia Se watstern th ed deg penn eee 18385
UN oka ae maa os aean a lypang ehhh Te 1836
fT APSHOMIENY ccs cas wee es 1837
Lt | Ube Aweaee Rhea wae ound oo 1838
seas Sigecpnttinde tas dekh wand anette 1835
QU eg tee meen Wits to ma Sie eaeeate 1840
Bis. abso Sdais acide a HERS oe 1841
Ries «al atk Fuiliel ae WaPo TAGS 1842
SOY Sasi ths PES bake ae S43
O45) cakes aay haa oreo i asaleis 1844
Neda yhujuiande Beh abO aed ae een ORT MORE 1845
PDO oe aicecsawad se teutth aber te diel daca hone 1846
Dy ® rece: pies Seep te ahiecte Oe Rane Shoe: ase 2146
Deen dewey 7 Ee pits gree we 1926
DS. 0p oeaneey dubsiguddayeh eo hidricgae Does 1927
Oi. A evaaea ee ana eee Al 1928
A orm ceppied.sd 4 niaeslae a ee eI eT 1929
5. Saeed $504 Baees a see Se 1930
Te a reel dol doaahen eR inners niosaere 1765
Di Wrecks Sree caaente es ceatee Henge 1919
Le a tA Seat He Ave piel R eM os 1911
Dy eu td SPARRO REG OBE CES 1688
sce gh ea ate oranda pet 2120
Te dard a ieee A a a tes
ENS a ek nce mag apt oe ae ata reo
Vie Gd s eGo See ears BES ERS [S58
ee secihu SOR Hees te ED SON Reve ES 1859
13,62 Sk teen Sad eaea gt. gestae 1539
See, ie wishin Sake mew a aaa EI 1540
1913, May 21, P. L. 285 See, 1, (Anvendeil)i ca sivncas 1591
1913, May 2S, bP. L. 377 Preamble: scccdseunwaseeastese 1648
Sec. Dh Baty PaO ah Bo ae oes 1649
1913, June 5, P. L. 405 Sees Why hashacnaanes ere eras 1606
1918, June 6, P. L. 417 Sec. 1, Cenened) sccca cae ace 1826
See. km unis Saas Mindy we iatear a a area 1827
Sec. Bip a ieahonse tiny erat vaste 1828
W118, awe 8, Pda 419 See. TDs Se, deanbakea hae siedeaaen te sede eaa ti sales 2007
Sec. TE ict le his Bay totic cate Brahe Raa 2008
UE jie 1. P. Te 47 Sec. Ls a ackat pais BE OS ba ake 2054
See Os cea hobaec ace afiitn barn CDE Whos 2055
Sec dia aba Cele nee ae Bee 2056,
See. Ls ie voeoatlney Resvoni y Ace aspen owe 2057
Sec, Dit See aw vee pees nS 2058
See. 6, CAME) 2 24 aie vee se 2059
See. Wj seeebliveas, ics eitstaion S-asianacaul waiees 2060
See. Shs scuaunates Ab iulaneehore Adena teagan 2061
See. Gis aaivshig ts 45 W qhahin a Ge cushy algunas 2062
Sec 102 waxes seus cou oes Kose s 2063
eG. Atle canates ears sascasens Ban 2064
Sec Wh ik Giiore Woe Dacula rise & Gk re
Sec. LDhy Geiss, 5 vey ees inca eepnenad AUG
1913, June 17, P. L. 507 See. 17, KAMION) ce6x4-enesex 1664
See. 18, (Amended) ..........- 1665
1913. June 25, P. L. 551 See. Li iseeucy ted Su hous Sok Se sbleteeh cea e 2113
See UY dentieas nck Buuterta POE A SUS RO 2114
See. Eat sa Bade cacao ee MO ea ens a115
Sec ay Eee ee eee Eek ee eee eed 2116
TS. Jone 27, P, L, G83 Sec. Ly Gab RES Rd Pemoce wk SORES 17
1923. nly 21, P. le. 665 Sec Laie, Gabseusnersdnedtisns! Suk delete otaegae 19382
Sec By Nas asct sk ed tee eal Guan HER ia 1934
1913, July 26, P. L. 1371 Sec. al Speen ena ait Ea ence ne arancate 2105
1915, Slnveh 26, 7°. Ls. V1 Sec. ds iene eet Wn'e oe Ra oe Be 1557.
Sec Ch ade Ea od GEAR 1558
Sce OG de atl uh aphenthents ued Uae lates 1559
1915, April 14, P. 1@114 Sec. By « ceterten dest fhe ssn Xi Ry neaeiapdseao ctl nate 2059
1915, April 28, 1. 1. 195 See. iis Fesigkee cnciaeanly’s aie aiken gra ates 1645
115, May 4. 2... 25s See. ly was ereke vere ane Sees 1556
1915, May 14. 1. L. 485 See. 2, (Amended) ........... OS
1915, May 74, PB. TL. 489 See. ebe, seaneah Rbseehas a Msmetigh ead Rah 1547
1915, May 28. PL 1. 499 Sec. a Uaseteracs 1679, 1680, 1681, 1082
See, ee ae BIE Ce ERE Se AY 1684
See: LO as father alg Bie te dsaes 16s).
See, PAS Sci lesa. leaden fa GAR tse db tabiste 1691
See. EN see's ces Sep eaesco tine deers eh melon 1692
Nav. Nive bests his Gedy teiachvSra) tensdtiice cies buchen ts 1699
Nec. Ty, ids eocparahenaio ge crustaceans 1701
Nee. Se pin mae + Oa 4 aS. 1709
See, Vs oie eas meueeeeeceuedas 1711
1915, June 1, P. L. 660
1915, June 4, P. L. 812
1915, June 4, P. L. 815
1915, June 5, P. L. 846
1915, June 8, P. L. 926
1915, June 15, P. L. 985
1917, March 20, P. L. 6
1917, April 5, P. L. 47
1917, May 3, P.
1917, May 10, P.
1917, May 17, P.
1917, May 17, P.
1917, May 24, P.
1917, May 24, P.
. 149
. 158
. 221
. 235
. 270
. 276
513
Sec.
See.
Sec.
Sec.
See.
See.
Sec.
Sec.
See.
Sec.
Sec.
Sec.
See.
Sec.
Sec.
See.
See.
Sec.
See.
Ves stay daa Alan WO BR CAA IUES 1691,
AS hae cutee Cane tote a seam Dateeuauet 1860
Di etek: Sete ens Bs Re Seb ane e 1861
Git ndiale he gvaery ewe wale wa wines 1862
Be Sieg s et See wee yaa Ra as 1863
(Dy Nt Acct heed ee amalees 1864
WD (ce iicen Rh wo aWeeetid ate Vifeesdeewitew athe 1865,
Ny ee BER EREES TRCRY ERE 1866
Shine Yohonecd wield Sedesuenaara dae 1867
is “iiadigt Ne, hum aeae antes ie. biases 1868
NO) 2 sasossa ae taiiden alge anes eaalta cos 1869
dé 45S 85 CROE HSER LS 4 ER ES 2050
Bg Hee cas pr ciide Seite sk sh hase ee Raion do 2051
as (abana me haart ay aeohns 1655
So wae ee ode amen se cakes 1656
De 4 vetasewe es baad aewacxe 1650
Fe fg BG Lads anh eS OS 1651, 1657
Die waste apa quate da are eae 1658
LO alk stare hei ons Be og Seed 2112
Ay ainda cas dc eee 1750
SMa keeled awe eaa meee. 1826
Dian og sMA aN a ere uieeLs oe 1508
DE Ee eT Oe 1509
Bay Gagnseeod suc E. Dine Deena s 1510
Ro dade de fin de Bch ee ho tetera 1511
Vii tse Kerman a gateie eek ee 1512
ae eer ee eee er er eee yee 1513
Tape Age Laws ka ase 2123
Wi ge useable RE WE te RAN SE 2002
Dt) sont era tlahe a aug easton ta laden 2003
Sh obo ee ale, Sian rheer ial 1554
Oe GRAS Gee GH EES CSS 1555
1, (amended) ............ 1823
Be atin tc anaaitsia a ens stad aioe ae are 1824
Cd Be ER aes Coes 1825
Lhe. GES PEER RE ORES Am eee 1575
Bh | aca craven tare tetas Sorat ade nein eo oe 1576
Ly O45 HaReR Ler Las Hee LS 1891
2, (Amended) ....0c4 005% 1892
SL ekaweeeakas eee eee es 1893
4, (Amended) ......... 1894
A Soins ay oh bn aeid conte a, ROPE ear ail ody 1895,
Gi> Se eed tee a ete Sarees 1896
US ol Gexaryenpahech eh a tata sca as ga ee Se See, NS 1897
S,. seg Beh ahs See eud ena alee 1898
Oi sia Siisediapinren Sie hane a Gredane: Boe 1899
IOS. bc eeie nas Monae S$ wes come x 1900
Ds KaG wie Ee oe wh ee red oe eat 1901
12s beiaw Hea Rad He oe aMe ees 1902
Ty SGA RMA Dad Be Week Se 1903
Bibs. (Da lace Ba ene ha 6 Sele ee 1904.
1917, May 24, P.
1917, May 24, P.
1917, June 7, P.
1917, June 23, P.
1917, June 23, P.
1917, June 28, P.
1917, July 6,
1917, July 6
1917, July 18, P.
1917, July 18, P.
1917, July 18, P.
1917, July 19, P.
1947, July 20, 2.
. 291
. 292
. 600
. G43,
. G45
. CLG
. 1062
. 1074
. 1083
. 1115
. 1148
Sec,
15, (Amended) .........-. 1905
WG. os 4 Sack sea Genuine wate Le 1906
Soy ccc reneeie ebeees vaoee 1907
SLB tess var Saee BRR ao eos lay aoe eee 1908
Dy Gad FAIRS ER EWES Deed 1811
Di aia a atiardh ites Gare pisa a Oe OMe 1812
Be cle bce Gatos HA edu Ru ea 1813
Us, da Cestecrontenbahiid ea athens Disco cate iattee's 1814
[oe eer ery a 2117
2, ASR ssshos ose dad Sushaeseranetese 2118
Dy tee ge aretane A ees GREG ae Ae reed 2119
di beware axan anani.tae die, dines 1521
Ho Ge yin Oye Bea ee beee S 1622
Direeny coma’ waicdieceeie's 1523
Be ese tas aiavstud BR BAS Merce’ 2107
By ein. Gres (aap bw ete aaa Tees ae 2710
Ay ck she sae stee ss eee ean 1577
We eA OA ORES 1928
Dg hlarth Big ied od aS trena LORE
We Aa ievncee Gatentntnciue cok eyone ye. Ads 1663
Ai Schaqalare aria: busue.te amenpiaba.e ane 1997
Dy MRL RNRRGERE SP ARS Eow EES 1998
La ea pede be at ee PES 1517
SO as dlsehea at atlslonaan a soyhth anion eae 151s
EOE (Gabe Acces th detest ansehen tas 4519
eh mda! tid erianadiprannh a).gh ave ave Oe Sats 1520
le wkeo eRe Hee pas hee ree 1925
Ws 2 Sa eh ear Ae he Me TEVA 1999
Oy. Hees 54 hae aL dene 2 eaes 2000
Sine” eiaiblarsahah a enlaces ate atonian Ave diel 2001
TWO segle eres edens desler eet eee 2004
Ly seh gliewed ore Seay eee 2012
Be sae DN bas ee ee SOLS
bed Novegaee 3 Siler ace cep.ds dy BOE radhnuds See oe 2014
Des 5 ah ONG HRSA BG 2015
Dy daplgs bane oe Side a erate titans Serer 2016
Gy: winks 3s eats 4 gh sa gee ign 2OLT
Gig hee Baie ints ha EES a's NS 2018
a Sy be eG Wane eda a ew Be holed a 2019
Ded nudet wily nad deat ncaa O20!
IM, 2 bemoan need cae te gated CUE
py ee ere ne ree re ee fe
To Ne Pee ee Re Seyence be ele
Bian nck aabeiseaele Manta a $,eeN ln as 2024
D4, jap oe a yetee Geo aeewa ee
DD), 44 S6A5-409 Mee ees ee reeas 2026
UG sme ees did as ok Sate Beane: 2027
LG iat oaks Gat acwnvleeaan tae LOLS
TBs. 5 Ge ecase dl srcarcene eceew een 2029
ADs. decd crtenaud die Bees ss 20380
20} ants caren eae eeer eos ous 20381
D1, grate N einausiesd Saco e moses 2032
1917, July 20, P. L. 1143.
1919, April 4, P. L. 30
1919, April 4, P. L. 35
1919, April 4, P. L. 45
1919, May 1, P. L. 93
1919, May 1, P. L. 103
TD, Nive 2. PP, da 106
1919, May 8, P. Li. 130
1919, May 16, P. L. 180
1919, May 16, P. L. 199
1919, June 4, P. L. 374
1019, June 5, P. L. 395
1919, June 7, P. L. 414
1919, June 12, PB. L. 450
1919, June 12. B. L. 451
1919, June 20, BP. LL. 509
3919, June 20, P. L. 513
Section
Dy a ainiaedlt Miskacs) sided ney ahs 2033
MOS Ra aS Peas eanibdesy eate tos BE 2034
DE ida aphinbowe chena telat Gomentae UD.
Uy a antatls aigea Reals lear waste cn eee aE 2036
2 neo te tae wa es aera LOBT
ESI. «sade staan ata Ta ee cceeatt toate Pe 2088
RIS), igs -at enstvaagi te ipeuin aan Geaeleay ALUO.
29. gd sae Re eee eae ee a 2040
Be AAE Nscnt Pe xtnecvtae Mec atiaa te Base 1689
Ty. CaAmmended) sécessecsecccices 1543
Ia eave sabes ease cues 2147
I esau ese, oo isigmassis, Speen Maced Megas 2148
EDR, Gordie slaiva vind th elaine Asti eh taste 2149
Win) toetenhalbar che vide hea paitas ae 1797
Sb ie SANE 4 RR He Ree 1798
RIA: fdaecsen hse od th cect letergL dae steal Gegslsaa 1799
Ro? si. Wk cstiinss Pana Seite denen aceon 8 1800
Dh see Raat eee ee AEe Ses 1801
les Fenucseastiedeisiccmscenisceh ounce aneecaene 1990
AD) © cacecehih ep arteated tle adcln Win en 1991
setae So Seekers ala chsnensl ise 1992
AD sins te a Rag sept ate 1993
Obed waoat de Taeeraatica tke ny orice ndaeuisty 1994
Wc coisa shttcdase arene ers Geta 1995
Ty wiaaed ame pee mT Ea ae 1996
NG disaad Sach Peer ebe eee a 1805
jcc hc grantee Boa aueh ace lesniacte dusts cuss 1503
Wier “ches tabiannbrsies coe sagen aiieelicotaenier sets 1721
Sh nig lh wees ya we tuiaatls Se ald 122
Bic se tous sha lessemde a dedie Nehevie asia bere 1723
US (5 se sdvoa conden sterhi meet chseedeneuee pels 1724
Dy 2 Meyerstein ROR ee hiket 1725
Ds. ce Shing Beso eRe A GREE 1819
SLES «ar ifies ccs ticcale dee tats Sash oe ad 2048
FN baa kinad el amtatten Casa soak Sean vareaece & 2049
dL. Agi eis a othe haem neared ees 1823
Des —eacontscetedicty Weeds RA aes eee 1892
de sie cada dah Gutie caaho ace Apes neues 1894
Thy sha fasleten layed gente aint aaa deren a 1905
1, (Amended) ...... 1806, 1849
ADs.» eles stunts Spaneeilaeone ateredstacliin hae tea 1952
BUT) sane lahore be so Tat pion Treo 1953
Do pala ays ewna eae a AS emia Oi les 1954
th ahibsosea teaun amas eed s eubieceon eee 1955,
HDD as Shoes Seaicnstecheves aoa Meee AG 1956
(O,. do hermes Hist Ra Mia Wer Rubee 1957
Cy seu bid hntceldund beiyei deans cabs AON 1958
i, Lattenttare acinus seeded 1733
Ts, navies etapa i stale ural naltiahes 1808
Die. 4s entslo elisa dtd GORI RODE 1809
By aahckr caer Sitewt hp apa cee Re Gnade 1810
516
1919, June 2O, P. L. 517 Bec. i Severe cere re Meee rere a 1532
1919, June 30, P. L. 678 See. 9, (Amended) ...... 1935, 2111
See. 19, (Amended) ........... 1936
See. 20, (Amended) ........... 1937
CGE 2) Ws ou hel ohana ee en ators 1938
See DD. i cosas traniee Re Gans Re MR RE 1939
Sec 22, CAmend6G) soeccevaves 1940
Sec 24, (Amended) .....50055- 1941
Bee: 2D) 4 cua dameeds ds veas wee 1942
Sec 26, (Amended) ........... 19438
See, “BT eis Sh ete cece dee 1944
See. 28, (Amended) ........... 1945
See. 29, (Amended) ........... 1946
1 DIGGs. VOU alee suited adore kara aus 1947
| Secs, “(Ss dn sed nenteaaasc arose 1948
Se¢: -B2. Meieasa Meo es aear gece 1949
| Sec. 88, (Amended) ........... 1950
2 OER HBO. Rolid au cane ee ahaa aacuen 1951
| 1919, July 7, 2. L. 732 See. Ay iad serge eee Lee eA ee 1925
1919, July 8, P. L. 738 Sec: Vill ber del teenie 1803
| 1919, July 8, P. L. 770 Rice, Slane caudate Meee ta 1870
i See. IDE. Se Beaute Seah Ghsscataeer de hai came ranted 1871
Bac Tires sadrcswieataneuernns 1872
See. 4, (Amended) ........... 1873
GRR Be Geeta Peculiar 1874
Sec. 5, (Amended) ........... 1875
Sec. 95h, Sn Bo ee we 1876
See. Migs 2 de dace eh ecBeeh 2h Avbsehioen Actss 1877
Sec. SG octehe hare eetinsers So eae 1878
See. Di hake Sesh ge Wah eam tatseas @ 1879
See. 10, (Amended) ........... 1880
ete. Migs ea. case sneer 204k ga es 1881
ECE) WD ashe deossin tre weidhes hay ek Hee pes _ 1882
1919, July 8, P. L. 784 Sec. dT, (Amended) o4.. 00. sites 2041
Sec. 2, (Amended) ........... 2042
Sec. 8, (Amended) ........... 2048
Sec. Be Dn. aiken Weach alias aw Annee Nae 2044
See. 5, (Amended) ........... 2045
See. 6, {Amended) ........... 2046
Sec. 7, (Amended) ........... 2047
1919, July $s, P. L. 786 See. Ware oases AM cet coatings tahoe 1677
1919, July 15, P. L. 955 Sec. S13 Gash eiea at sce pute a. larekaeaece aren 1664
1919, July 15, P. L. 958 See. To 6 Meee a aa Bee oo 6 Ree Ee 1665
4 1919, July 15, P. L. 964 See. OD he Spasaciessenarste coe MoaiioeR AGS Be 1674
1919, July 17, P. L. 1010 See. Els Eyes are eunihnae nage los 2067
See S (Amended) .... 6050254 2068
Sec. Onn ees Sacha tein ARG ee 2069
Sec. 4, (Amended) ........... 2070
Sec. is, SOON A Rice RA abut Ona eas 2071
See. Goes seats Setepanaidertd Siaeegnghide Gos he 2072
Sec. Peer rere seer 20738
1919, July 17, PB. L. 1010.
1921, March 10, P. L. 23
1921, March 10, P. L. 26
1921, April 6, P. L. 111
1921, April 12, P. L. 124
1921, April 21, P. L. 207
1921, April 26, P. L. 286
1921, April 26, P. L. 316
1921, May 5, P. L. 397
1921, May 10, P. L. 428
1921, May 10, P. L, 441
1921, May 11, P. L. 484
1921, May 11, P. L. 519
1921, May 12, P. L. 544
1921, May 16, P. L. 582
Sec.
See.
Sec.
Sec.
See.
Sec,
Nee.
Sec.
See.
See.
See.
See.
Sec.
Sec.
Sec.
See.
See.
Sec.
Sec.
Sec.
Sec.
See.
Sec.
Sec.
Sec.
Sec.
Sec.
Sec.
Sec.
See.
See.
See.
See.
Sec.
Seetion
OD) eta eRe Mae wea eae 2075
LO) Raia arer d araeath.g See eale Oa ees 2076
ys ep heiamon ee Bee eee 2077
LDS» Sis hates sna tee ete e & oe 2078
DS ccnatheh Savsey acn's einer neha te 2079
Teh. Gru nae aime eae celeb aie 2080
RD: iapegintct ph ate acn eatahy eataney an oa 2081
1G ccs citer eda pede ole 2082
Ls <3. cn lect Tink A A aR CRT 2083
Bi. casera Bateeelann ABST eeheraGes sand 2084
WD sacs chek pk ae Here en ek ek 2085
BU) <5 of Byayigdy & Beha s Soares BS Sues 2086
OE ee ead Gur oanee ia dtuscihacend 2087
DON auth waa caece ye cian lence 2088
Be oh ist eins Rare dough Don elna ere wee 2089
Dy, aecaoar bn’ svted Suididtin An Bem teen 2090
Digs hed etatu ah ath’ s ansieachh es reais 2091
DG) ss ene ees eis sone weed 2092
hy peeks areal toca s 1837
Ie cicacaneiaseied eo 1806, 1849
de Vawebeiwe Sexe beanie ¥ 1746
I Gon eaeee ag gets Ee aeee 1988
heise ypbind Beaathadice wb eos Bee 2068
Ig a isnat tae Badd acter Sithg: Sita ae 3 2070
Dé ae SOSA R DOe kok BERETA 15438
BD Na ce cae EN i 1675
ills Wyo Seana eet bteduchedta oes auheesh as 1524
Be ata wate ities ake ad SNe ons 1525
Be Shea ee eodteny seeks eke 1526
Asem Deas eS ace ala Ge ime ae 1627
Dh. aceite ew tne eee skeen weg 1528
Gy Sa weemah eee BG tn wre erate stones 1529
Tat i coach wares g Gye Geatytee nee 1743
Mba cso cose duran Go ty eoce Bieaaname re Gem 1550
Laer State ata vasa atae 2041
2 afi ees Ge seca WE GEs He ee 2042
ial Bh escent habla aed eb Adee ce 2043
at cast tts, eats aaa ae 2045
Oy @ tiara eeraue ceaeee wet 2046
SRE GRR ES DOE DRA wed 2047
Me Ge qaree ak RA RoR ROA RES 1847
Dy da a eee ees Cathe wae OE 1848
EDS) ts caieey citer ah hee! ease Seto 2052
esi apace pled “6 ta Dui tha sh ces 2053
By) thats) Gusthetd Dean et Pons 1935, 2111
Se ees waiey veele eg tweaaennes 1936
ee ery rer ee ey eee a 1937
LO; 225s tao iieawineewenanpees 1940
MMs visce sare eee ea Vee ete ER 1941
LD oA teal idi eh fens Srissasiel eatuiecthat ata 1943
ABs, diy dice 4 tends tes he Sones as 1945
See. 1D, saavews s ee ha een wae eAals 1950
1921, May 16, P. L. 685, No. 274 Ree, De iethiecse aa Wh DRE Mion) we Tanec 1729
1921, May 17, P. 1. S26, No. 287 See. Ay. unk eee Bislee. Wg Bouse 1873
See. Bee ek nes a tana ase a Rois aalea ct jase 1875
See Oe RUM CARR CE OK Me Tak eee 1880
1924, May 17, P. L. 908, No. 318 See, Seu pikard GRE 5 a Owe hee 18)
See. De sence cece pte, Ses cane ate 1851
1921, May 24, P. L. 1089, No. 403, Sec. ore ere rere errr 1607
See. tee cakcheed
Commonwealth
Ccmmonwealth
Commonwealth
Commonwealth
Commonwealth Pel, ¥2
490,
Commonwealth
14 Just. L. R. 90; 45 Pa. C. C. 334,
ex
Commonwealth
3 Northum. L. J. 167,
19 Dau. 302; s.¢. 45 Parc.
vy. Vollmer, 25 TD. R. 1070; 5. ¢.
212, 44 Pa. C. C. 462; 33 Lane. L. R. 125,
ex rel, Saunders \. Upper
ex rel. vy. Sword, 65 P. L.
Supervisors of Swatara Township, 16 Pa. ¢
ex rel. vy. R. K. Young, State Treasurer, 18 Dau. 507;
ex rel. Drown \. Pfeil et al. 31 York SO; 5. &.
C. 85,
65 Py Ted, 12% F AL Te RR,
vy. Wineman, 21 D. R. 911; 5... 7 West 258; 4 MF. L. R. 31,
e. Wittman, 22% Pa. SU, go cra ecg bee eed pee eee ee ee we
ex rel. v. Layton, 59 DP. TL. J, 488, 480; ¢, « 2 AL Ta BR. TA,
ex rel. vy. Northampton County Commissioners, 19 1), R. 201,
Providence Township, 13 DT. R. 736,
J. 145;s.¢. 6M. L. R. 201,
mAs
1652
1936
158
2136
2136
1883
2136
1&89
358
2136
1911
2156
Commonwealth ex rel. Gast v. Kelly, 255 Pa. $75. 00.0. eee 2136
Commonwealth ex re]. Lyon vy. Ripple, Mayor, 4+ Kulp 59. ..0.........020.. 1645
Commomwealth ex rel. Metcalf v. Winn, 4 M. L. R. 146; 5. ¢. 16 Luz. L. R.
R275, esas Pees ae MAUR ee ee bn re es ge eee AGE ae sere eg a OM T561
Commonwealth ex rel. Shimer v. Commissioners of Northampton County, 5
Northiz Gis TREO R: dann heehee Bab aehord k waa aink anita wia a danerehs ma 1889
Conestoga Bridge, 150 Pa. 551, 2... c ee ee ee ee ISS83, TSS7
Consolidated Tel. Companies of Penna. v. Faston, 16D. R. 887; 8. +. 11
North. Gi R, 1e 10: Del. 388") «se perdi eeeshay oe sowed Sar ea aes 2107
Cornplanter Township Road, (No. 1) 26 Super. Ct. 200 0.0.0... 2 ee TUES.
$24
Section
Cornplanter Township Road, (No. 2) 26 Super. Ct. 29, 0.0.20... -...0 000 1728
Correll v. Mt. Jewett Boro., 49 Super. Ct. 118, ..........0... 0... .0008- 1757
County of Lackawanna y. Duffy, 248 Pa. 575, 0.0.0.0 ccc ec eee cece eee 2132
ees Sas Bo Pe es a wie oe a gs 8 A ne eS SE ee Dee eae awe 2136
Crafton Bcerough y. Richards, 17 D. R. 885; 5. 6. 55 P. La. J. 279, 02. ee 1676
Crawford v. Borough of Clifton Heights, 8 Del. 313; s.¢. 15 York 119, ...... 2136
Crescent Township Road, 30 York 130, 1.0.0.0... 0... c cece eee tenes 1728
Crowley v. Hastings et al. 36 Mont. 34, 0.0.0.0... 0. ccc ccc ee eee 1962
Croyle Township Road, 37 Super. Ct., 57, 2.0.0.0. cece ccc tenes 1745
Culp v. Commonwealth, 109 Pa. 363, affirming 16 Phila. 496, ....... 2135, 2143
Cumru Township Road, 5 Berks 281, ........ 0.0. e cc cece eee tenn ae 1740
Dallas Borough Auditor’s Report, 23 D. R. 1068, ............ 0.5.02 e ee eee 341
Dare v. County Commissioners, 23 Pa. C. C. 646, 2.0.0.0... 2 eee eee 381
Jisvie: +, ddoxlestorn, 5 Pac OC, BTS, 24 00s eee e045 ee cea eek eae vedi eeere 1643
Davis %. Schuylkill, Co. 27 Pa; C.-C L0G ects caddie. deol dn ee aes eie bah 1514
Jeems v. Borcugh of Washington, 12 M. L. R. 195, 2.2.2... eee eee 2123
Del. & Atl. Telegraph and Telephone Company’s Petition, 224 Pa. 55; affirming
37 Super. Ct. 151; affirming 10 Del. 340. .........-.............4.. 2109
Delaware County Appeal, 1 Super. Ct. 204, 20... 0.0.0.0. cee eee 1745
D.L. & W. R. R. Company vy. Seranton City, 5 Pa. C. C. 437; s. ¢. 5 Kulp 67, 1645
Denison Township Sehool District vy. Shortz, et al., 2 Penny. 231, ........ 1645
Derry Township Road, 11 Super. Ct. 232, .............-...0.. 1735,1739, 1745
De Dark vy, Coonrouwealth, 120 Pa, aly ance sce sce Cewaseaekeacecadeges 1530
Dree-y; Rumber: 4% PasGy Ce 42) wos. lisiengen ope sega oneg Rak Roreeeies 1960
Diekinern Township Road, 23 Super. Ct 34) ...c05 564 c054 seh s ee odaveuens 1768
Dormont Borough vy. Mount Washington Street Railway Company, No. 1, 63
BP Ts; Jin DDG cet ioeh Pana d dia ital @ aed agli nedsibadan SiShad aed Aa hd Waa ae 1684, 1714
Dormont Borough y. Mount Washington Street Railway Company, No. 2, and
Bi GB De. Di als DODD BE m. dath’s stiatntationenclins sade magi wa aimaanr ee aeere TS 1714
J rmont Borough v. West Liberty Street Railway Company, 64 Super. Ct.
BOOe ails nade Sty gaa e Sees wk ny See Seabee ela ad are ieee Yea Syed Ses 2107
Dover: Township: Road, 12! VOre 265 os son eee sewn ose oars de luc dente 1745
Dover Township Road, 12 York 20, «1.0... 0... ce cece ce eee ee 1739, 1746
Direcen 5. Frew, 42 Pa, 0. Ue Oy cence press tdadeee tees aa ed tie se peas 6 381
Dreese et al. v. Beaver Township Supervisors, et al., 24 D. R. 586, s. ¢. 42
Pa iG. G) 249. 2 exec soe? ays ste iek neta seen Seu isa ore cleelgaes 2136
Drumore Township Road, 32 Pa. C. C. 105; s. c. 15 D. R. 625; 23 Lane. L.
TRE POS eis. 3 acc @ awed Baek Maes Beh Aah UNS Save Randal dee: eee Wee Ranma Rae wy ate 1777, 1780
DuBois Cemetery Company vy. Griffin, 165 Pa. 81, ............... 0.02 1736
Duffs Private Road, 66 Pa. 459) cscs .cu eee cee es eda eee ee eee ee eee 1758
Dugan v. Mcnongahela River Bridge Co., 27 Pa. 303. ........-+.-- Sie vee * 1920
Dunbar Borough School District v. Kerwin, et al., 20 D. R. 404, .......... 1583
Dunlevy, Trustee v. Bell, 61 P. L. J. 250, .....-. see ee cee eee ee ee eee 1714
Dunmore Borough \. Burke et al., 26D. R. 1057; s. ¢. 18 Lack. J., 118, .... 1697
Dunmore Borough vy. Conrad, 76 Super Ct. 473, 0.0.2.2 eee eee 1688
Dunmore Borough 1. Knapp, 21 Lack. J. 881; s.¢. 12 M.L. R. 146, 2.2.2... 1690
Bath « Byam, 41 Sinper. Ot 448) cc cesses. a Fey ew esas pus skae ewes eane 1765
Mast Earl Township Road, 28 Lane. L. R. 409, 2.0.6... ee eee 1754, 1757
Bast Penn LTcwoship Road, 22 Pa. C. GC. 4580 0.0. ce eee 1784
Bast Pennsboro Township Road, 26 D. R. 920. 0.06.2 ee eee 1758
Bast Union Township vy. Comrey, 100 Pa. 362. 00... eee 1158
Feast Whiteland Township v. Chester County, 285 Pa. 570, 20.20.00. ee 1818
.» 1646
ogan v. Claysville Borough et al., 239 Pa. 259, é Pea Re SGU ERA ea wee eee
Section
gyi Street, 2 Ura Ao an ears es ae sedate hao eg Mwah ne anne Panes 1736
Ishler vy. School Directors of Lower Paxtcn Township, 24 Dau. 2U2, ........ 1646
Highteenth Street, 42 Pa, C. C. 203; sc. 62 PLL. J. 205; 6 M. L. R. 50, 1685
Iiett vy. Philadelphia, 229 Pa. 215, 000.0000 cc cece ees 1645, 1652
Erie City v. Willis, 26 Super. Ct. 459, 00... 0 eee eee 1690, 1706
Irie City’s Appeal, 91 Pa. 398, 2.000.000 occ e cee eeeeeee 1640
Erie Gounty v. Fox, Sheriff, 2 Brie 227, 022. ccc c06 6c caecnwceaaeadeeewas 2067
Everett v. Auchu, 66 Super. Ct. 443, 20.0.0... 0. cee cece cca e ees 1936
Iowing's: Mill, Rotd, 32. “Pa. 283 0 sistas sae neaaglecint-ses eee da ey on awe x 1745
Harber ve Straup; ta Just, Te Rs 285) sas pen diee erg eke ck bebe kes ates 1965
Farmer's Exemptions, 30 Pa. C. C. 590, 2000. eee tee eee 1597
Farrell Road, 35 Super. Ct. 86, ....... 00.0. cc cece ee cence ccetnannees 1765
ferguson v. Moore, 5 Super. Ct. 349, 2.0.0.0... 00. cee cece eee ee eens 1585
Fermanagh Road, 1 Super, Ct. 534, 0. 66 ccg0 cay cae Seo 0b4 te bene awc basa 1745
Hitth: Strect, 22 Supers Ce is, scence can vacdeues sew xa bef Gaaklaew QUA we cals 1745
Fifty Second Street, 11 Phila. 487, ......000.. 0000 ce ee eee 17358
First Naticnal Bank of Bridgeville vy. Pittsburgh Silica Company, 12 Just.
Mis ER: BOS Te” se, Be spares See Sess ag ghee wee Reelah Mr oes les eRe COS SICRAAS ARE OREO he 1688
Bleming: vz Ramsey; 46 Paz 252. ges os gets oe Gayoso bo acus we ne baa aceeumie odes 1773
Fleming Mfg. Co. \. Hector Township, 35 Pa. C. C. 105; s. ce. 6 Just. L. R.
28a 18 DR MBO 346 a ce wc Oe ended Ceased ee etna g a anew ee 212%
Forks Township Road, 2 North. C. R. 185, 2.2.0.0... ee er eee 1732
Poster’ ‘Towship, 2) 2s Re 2415; 245 sasaweua vee vee Ge. ugh Pauw Nain bo. bd oo0a 1560
Foster Township Road, 9 Luz. 114. 2.2... ee eee 1734
Mosvléi “Gables Bs Re 28s nc recuse a wais 34a Geedodod gute: Saw Bane ew wae bios 1646
Icx y. Crooks et al. 42 Pa. C. C. 561; s. ec. 24 D. R. 226; 62 P. L. J. 544, 1971
Franciscus v. Reigart, 4 Watts 98, 2.0.0... 0... ck cee cc cece tee etwas 1587
Frankford Township Road, 11 D. R. 78, 2.2... 2. eee ce 1728
Franklin Guards Acsociation y. Boyer, 70 Super. Ct. 263, ................ 1683
Franklin Township Road, 54 Super. Ct. 298, 0.0.0.0... cee eee 1735
Franklin Township Road, 40 Pa. C. C. 484, ............ 1728, 1734, 1739, 175s
Frankstown Township Road, 26 Pa. 472, ..... eee ean er ere 1726, 1739
I'reemansburg Bridge, 19 Pa. C. C. 588, 2.0.0.0... eee ee 1883, 1887
Freepcrt Borough v. Miller Estate, 34 Super. Ct. 395, ......0...00.0.0006 1690, 1714
Pyiek. Putin. So Bee OG, es wa Oven owe ooh o-e8 8444 HO ee eA 1971
Trost %. Scott: et cal, P2) ID. Re B39). oes secs 8 kaso ite aie cca b Ba a seane bar Siac doe we 1765
Fulton Township Road, 26 Lane. L. R. 397, 20... ec ns 1728
Fulton Township Road, 23 D. R. 678; s. ¢. 31 Lance. L. R. 134, 28 York
Oty a tisv des caine ane ate rece e ad ee ag aye on awe lias 485, 1738, 1749, 1795
Gaskins v. Montour County, 8 Luz. L. R. 270, 2... eee eee 1646
Geesey et al. v. City cf York, 25 D. R. 111; s. c. 28 York 203; affirmed in
DFAS Pde SOG term nied hanes wera aeemee tes pea eed etme ua ae aA 1694, 1696
Gettysburg v. United Telephone Co. 19 1). Tt. 875, .......00. PS dee eG aus 2109
(bbonsex:. Cochran, 82 Super. Cl. 185, sc as hey nok des Bae een eR eee SE OS Sas 1683
Glenolden Borough v. Scott, 15 D. R. 705; s. ¢. 9 Del. 514; 10 North. €.
Rel 19 Nori 1s a. coweiaade oe hd baad coe Eat Aare See ee Ses 1690
Goepp v. Borough of Bethlebem, 28 Pa. 249, 22... 00.0... 0 eee eee 1534
Graham et al. v. City of Lebancn, 240 Pa, 337, 2.00... eee 1646
Greenwich Township Road, 11 Pa. 186, ... 2.0.2.0... eee ee eee 1778
Greenwood Township Road, 27 Super. Ct. 549, 2.0.2... 0.0... eee 1is2
Grim v. Herbst, 9 Just. L. R. 221; s. c. 24 York 99, ..............002.005. 1962
Hamburg Borough v. Doering, 8 D. R. 181, «1... cece eee eee eee nnee 2136
Section
Hampton Township Road, 72 Super. Ct. 484. 000.0. 1728, 1758
Hanover Borough vy. Tanover Sewing Company, 251 Pa. 95; reversing 2S
SORE FTG cassette sees RS evar os waved de d-dh voud Aouad dowriviaace wR iv a te 1932
ITanover Borough's Petition, 26 York 153, No. 2; 27 York 133; s. 6. 5 M. L.
Ps 225 VA ace acti tt Na ans Cesc hced arya shane aang ives waa gaialfada ws Behe meee ae 1932
Hanover Township Road, 14D. R. 778, 2. eee ce eee eens 17385
Hanover Township Road, Vacation, 1 Leh. 52, ........ 0.00... cee eee eee 1778
Harple «©. divi, 23 Lane, Ta. Re ad, 2 .0es on nace Decent tsar ic Bb ath done cel ghd ingore hate 1597
Harrisburg vy. Dauphin Deposit Bank, 12 1). R. 207; 5s, « 6 Dan. 4, 0000.00. 1646
Harrison Township's Appeal, 20 Pa. GC. C. 54: 5.6. 45 PLL. J. 196, 000000. 2136
Fantini so: bhazeint 28 Pate Ce Cub, ecg aesicg seins, agit haa Bobb ano aovicn oo Quest we@diandunne 1588
THlaspel v. O’Brien, 218 Pa. 146, reversing 32 Super. Ct. 147. 2000002000002. 1683
Hazel Township, 1D. R. 813; 5. « 6 Kulp 491, 2.0.2... Setanta cena pee 2136
Tleidelberg Township Road, 47 Pa. 536, 2.0.0.0... eee cee eee 1739, 1758
Iicist +. Montgomery County, 1 D. By G46, cocci cca cid eee wed annnvuus 1754, 1757
Hellertown Foal, 3 Wd Be le oo cos cee butadiene acd SRaeunaoueeen enews 1760
Hempfield Township Road, 122 Pa. 489, 2.0.0.0. 0.0.00 00 cc cece eee eae 1745
Hempfield Township Superviscrs, 86 Pa. C. C. 552; s. e 11 Del. 188: 57
EPs PS == ET OB Dey atest aces dosh eapeen iS aah eyed cane Rila eee ae AM e eae Bion oe 16438
Teniy: vi Derr, % Banc, Ui Re 29) ced aa) sigue penpta ceo WWE DES SS ew, 1971
Liens: v. Horetick, UF Weatt® 410, 24829 bi-45 6650 bsp Sadb weave toe anunsauae 1587
Hietiman. ©. DPittshoreh, 220 TS. Ba, 6 cdo sew cw ea cae eere sant sersdeaesanas 1646
Hold ein yc Cole ict Alle UPd. BOBS cs ecessacee a vac dence toa osoiecbs el at dices nanearde Beandass Sez) or 1726
Hoelteman v. Braddock, 14 D. RB. 547, 2 cnc geese cee cee eae kee Caos Ooua we aee 1646
Hopewell Township, 12 Pa. C. C. 517, 02.0... cabins araranabtriatn lo wmyniatene a eens REG 1738, 1751
Tluston \. Laneaster, 191 Pa. 143, affirming 15 Lane. L. R. 177: 8 D. R.
10). amusieeeenden teavicuey erg Geay eaten es eradesewes Bes cuslee 1640, 1645
JIowells v. Morris, 44 Pa. C. GC. 139; s. @ 12 Sch. 55; 7 M. L. 194; 25 D. R.
SE oy sete eae iea stacey A ae ac FER eal AOE a De 2055
Hunter's Private Road, 46 Pa. 250, ..... lis Ga nal sfea aio origin ans em ena ATTT
untingdon Township Read Vacation, 18 Luz. L. R. 14, .......00...020.0... Tia
In re Health, Opinion by Frank M. Hunter, Dep. Atty. Gen. 68 P. L. J.
665, asav so SESER FH SORES DHE OEdS Owe res ‘Bisa ct leot is iadbod Gisied desde 2059, 2061
In re Monuments. Opinion by William I. Swope, Dep. Atty. Gen, 69 DP. L.
Vee EOD cca aloe tacit ios er eae nade Siena aang nR Sw ask ROTM AT tien ret 1994
In re Public Health Opinion by B. J. Myers, Dep. Atty. Gen. 68 P. L.
Tie AS OS: op sacoa teh siSiis x teceoay ates ‘tec man thal a eaesrerdy Lecconbag algtead a let ah als hae pplieahiald ig eltaeerah tee ns 2059
Tnviews County Koad, oO. Pa. DUG) oss ises eaedee se 066 bak BORG ee oe ees nes 1758
Irwin v. Mattox, 138 Pa. 473, ...... Sh ice Syitaep arti hese adaaal eua wewah Si dtvdosang pes aioe Raoul 1971
Irwin et al. y. Township of Mifflin et al. 642. L. J. 4452 8.6. 26D. R89, 2. 1664
Jin Sires. Se i, OR, ct cacietrecacrewee eioseae ene SiN odewseade 1738s
Jchnstown Telephone Co, vy. Ferndale Borough, 47 Super. Ct. 461, .......... 25
Johnstown Telephone Co. y. Southport Borough, 47 Super. Ct. 468. 0.002... 2105
Jones y. Taylor Borough Sehool Distriet, 15 Lack. J. 116, 0.0.0.0... 0.0080. 1561
Jutte v. Keystone Bridge Co., 146 Pa, F00, oo. ee eee 1920
Kean x Kone, 171 Dian 189) occascy ence ses aes Bows coawedsdebevn ni ands 1588
avellog 2 Seraiutons, QUO Pir, DBO). so sesa ewes sets aces aie.a enearies es anata dba eae aee 1640
Keli x Semon, 20S Bee OO .. gee a eundany ces gie sony dagen sewer es oye 1640, 1645
Keller's Appeal, & Bryer Cl. Vos Joe eee eee xe ay rere ewes Be Knee Rey ENS 1Ti7
TROT + yc, SST ee STS BEML. ectione'? acsoseacng hs) aang Sacer eS opted aces gtererienels Dens Sabet 1971
Kelly, Jr... Gumbert et al. G0 PLL. J. T98, 66. ee eee eee 1646
527
Section
Kennett Electrie Light Co. vy. Kennett Square Borough, 4 1: R. 707; s. ©.
‘DP MORK Gs GAM, A oe py Wied Ags ack ¥ ape. ea Be a goes Gee ees Gea OEE 2196
Keystone Surgical Supply Company y. Bate, 87 Pa. 460, 2.0.0... ...00005 2156
IKidder Township Road, 9 Luz. 10, 20... ee ee teen eee 1734
hillbwek. Private. Gani, PT 1a. ob aca wie ewe de edu e ce ndes wea aey ee nian 1746, 1768
Kingston Schoo] District y. Luzerne County et al.. 17 Luz. L, R. 4312s. ©.
6 M. L. R. 197, 1646
Kitchen Wy Sinith,, TOL (Pit, Hae) oe us needed oa eo eae ES ook Re Se os Soe ees 1587
napp vi: Miller, 133. Pas BIS) osc yes ce yew ceaced Se ee cad eee war beds Ame 1982
Kohler v. Butler County, 31 Super. Ct. 305, 00.000... 00. cee ee 1738, 1757
Kohler v: Reitz, 26: Supers Ch. BIG) gaccc cn vee asc eA aed awa we ee ES 1684
Kowalski v. Northumberland County, 25 D. R. 318, 2.060.002... eee 1539, 1542
Krebs Road, Gd Supers Cth B92) veces eearanrdvesa eaay ee seb aeadesaceaeeed 1777
Ireider 9% daleiise lS Dare, Ta, Tt, Ree ies diene We uectean's BEE Bod paw Gia He dew wales 15638
Krensler vy. MeIKees Rocks School District, 246 Pa. 281. ....... 0.0.0. eee 1640
Krier's: Private Road,-73: Pas. WOO} scc.acese ceaede adam cawertis 8 havea ee ARE OS 1780
Lackawanna County v. Duffy, 248 Pa. 575, .. 0. ce eens Sie
Laekawannin “Cownshiy Row, V2 Pa. 212) 2.245026 4 canes s Geneon ee anaes o 1741, 1745
Taint «& Greenebive & Pa, CL. Welly oc iwc cd dice ide nw valeed oy DARE Ree RA 1645
Lancaster City v, Haller, 35 Lane, la RK. OT 1 2T Te, Ba BOD, ce ees ee ee an 1690, 1714
Lanfer v. MeGovern, 6 North. GC. R. 158, 2.0.0.0. eee ee 1587
Lansdowne Borough y. Burdsall, 26 1). R. 938; s. e. 81 York 84; 14 Del. 325, 1686
Lansdowne LBorough v. Hartel, 48 Super. Ct. 430; affirming 11° Del. 356,
ABS: cetudnsceanieu Faces te Se NS be RON BE Poke Kees BEL Eee we 1688, 1690, 1715
Laporte Borough v. Walsh, 28 D. R. 650, 20.6. eee eee 1686
Jaathrop Township Road, 84 Pa. 126, cccc2 ceases ene ded need nes dee Mew ae 1741
Lect Downsli Ready 130 Pa. JO, costs. eater oeeee tad eects nan tas 30, 1752
Lefevre x: Ranck, 2 Del 380). sexes: Shs aes Res gee Se tes HH esa SR ee ee cea 1982
Lehigh Coal ance Navigation Company's Appeal, 112 Pa. 3860, ..........004- 1645
Lehigh County v. City of Allentown, 4 Leh. 176. 0.00.0. 0 0 eee ee eee 2146
Lehigh Township Road, 17 Va. C. C. 286, 0c eee ee 1883
Lesser y. Warren Borough, 287 Pa. 501, affirming 21 1). R. 578; 60 PL LL.
F619 B MMi. Ty, Bi AGSy son gece ea weawine a omega weg ee ganas 3 1640
Lewis vs. Lavard, 1 Chester Co. 80, ..6se4 6a vers bees eee te ee aver eve views s 1588
Liberty Township Road, 46 Pa, C. C. 376. 5. 6 28D. R98, oe. eee 1795
Ligonier Bcrough v. Deeds et al. 3 West 200, 0.6.6.6. eee eee eee 16938
Ligonicr Borough v. Presbyterian Chureh, 22 1. R. S68 7s. c. 2 West 235; 4 MM.
Te Rs a cd oot eas DNS tre ase ae cia get once weer alee aes ls ea See ae Bohs 1685,
Limestorfe Township Read, G7 Super. Ct. 105, affirming 44 Pa. C, C. 267, 2... 1779
Lloyd v. Altoona City, 134 Pac Hdb. oo eee eee ee tee 1661
Londonderry Township Roads, 120 Da. 244, 0.6 ee eee eee 1785
Long vy. Cheltenham Township School District, 269 Pa, dT. 06. eee ee 1641
Long y. Lemeyne Borough, 222 Pa. lle Sica ow os abe Sot ehn ket ees 2136
Long et al. v. Phillips, 241 Dar 246, 2.0.00 eee 1594
Loretto Road, 29 Pa. B50. 20.6. e eee ete eee nee n nee AT
Lower Allen Township Road, 18 Pa. C. CG. 298, oe ee eee VT4&
Lower Merion Township Road, 22 Pa. C. C. G4, oe eee eee 1734, 1785
Lower Merion Township Read, 58 Pa. 66, 2.0.2.0 6.. 2 eee eee ee eee 17354, 1735
Lower Saucon Township Road, 6 North. C. R. Dole 24 ved ges eine oeS* 1726. 1782
Lower Windsor Township Road, 30 York 148, ............. 050. e eee eee 1746
Lowry \. Millcreek Township, 61 Super. Ct. 285, 2.06... cee eee eee eee 1746
Leyalhanna Creek Bridge, 45 Pa..C, C. 311, «6... 0s ee eee ee eee eee 1883, 1912
528
Section
MevAdoo Borough vy. Dailey, 13 M. L. R. 17; 8. &. 17 Seh. TOG: s5a%ccee ed es 2136
MeAllister y. Armstrong Co. 20 Pa, C. GC. 201, 00... ccc cece eee ee eee 1514, 1515
McCandless Township Road, 110 Pa. 605, ....... 2... cece cece ee eee nees 1779
MeC@lain vi Warren, 14 Pi, G.-C. 897), 2.2000 ca. enae caenes ced aear aude nes 1982
McCormick y. Allegheny County, 268 Pa. 146, ......... 0.00. eee eee 1802, 1803
MeCracken. y, Elder, 34 Pas 289) cscs sadan diss ned v cs Sune dees ew ectaa eases 1589
wicCurdy v. Thompson, 2 Lane, L. R. 297, ....... cece ec cee cee e eee 1982
MeMcDonald Borough vy. William’, 41 Pa. C. C. 157, .............2000 1690, 1714
MeGuire vy. Philadelphia, 245 Pa. 287, 0.0... 0.0 cc cece cece cee eeceseeeeee 1652
McKeesport vy. Allegheny County, 21 D. R. 326; s. c. 60 P. L. J. 248, ...... 2145
McKeesport Borough y. Fidler, 147 Pa. 532, 0.0.0.0... 0... cece eee eee eee 1676
McKenna vy. Dunmore Borough, 17 D. R. 908; s. ce. 8 Lack. J. 282; 2 Leh.
332; 6 Just. L. BR. 169+ 21 York 108, 0. cuss seas ea eave ea ewen ve cus 2127
McKenzie’s Election, 13 Pa. C. C. 546; s.c. 2D. R. 518, 20... ee. 1531
MeKinney v. York Co. 8 Del. 551; s.c. 16 Yerk 121, ..........0...000..000. 1515
McKinnon y. Mertz, 225 Pa. 85; affirming 56 P. L. J. 195, .........00 0.00. 1640
McLaughlin v. Summit Hill Borough, 224 Pa. 425, ..................24, 44, 1646
Madison and Harmony School House Road, 37 Pa. 417, ........ Sistine RPA 1778
Maenclia Avenue, LIT Pa. 06). -ascse acsradiaesiseod-asenere.ece Wines « aw Quer 8 44 Haran ae « 1738
Maloney v. Simpson, 226 Pa. 479, 2.0... ccc ccc eee ee eee e ena 1697, 1714
Manchester Township Supervisors \. Wayne County Commissioners, 257 Pa.
PPP « ca sone a wales gcio3 tithe ca oon Ree anata HMI a piatadaten iy kate, Bal aay Sly ease hee oe 1818
Manheim Township Road, 12 Super. Ct. 279, 2.0.0... 2... cee eee eee eee 1777, 1784
Manifold y. City of York, 15 D. R. 101; s. c. 19 York 85, ...........0... seas 2146
Alanu v.. County of Allegheny et al, 65 P. La J. 816, cn. .6c5 wees case ues 1747, 1749
Manor Township Auditors’ Report, 87 Lane. L. R. 167; s. « 29 D.
Bere DOO ie aaa ie airs e ute Rana near aes Gla ans Ve ENE a es Cee Pi ne Portes 286, 310
Mansfield Borough’s Appeal, 158 Pa. 314, ...... 0... cece ccc eee eee 1757
Marietta Borough v. Telephone Co, 36 Lane. L. R. 269, 271; s.c. 11M. L. R.
106: 29: Di R. 82 ¢ BF Wane. Te Re 258, sae icsece we nares cies ae Gis wheelies 2107
Marion Street, Lancaster, 10 Lance. L. R. 175, 1.2... . cece ce eee 1745
Marshall \. Ellwood City Borough, 189 Pa. 348; s. ec. 48 W. N.C. 482, .... 2186
Martin v. Greenwood, 27 Super. Ct. 245, 2.0.0... ccc cece eee ee tenes 1683
Martin v. Reed) 10 Pa. GC. Oy G14, 2 os ses eceea dew exes wenxesaawa eeeseed ened 1982
Mason v. Township of Hanover et al. 19 Luz. 239, 247, ................ 2056, 2062
Meginnis v. Nunamaker, 64 Pa. 374, 2.0... cece cc ec eee ee tenes 1747, 1749
Mellick v. Railroad Company, 203 Pa. 457, reversing 17 Super. Ct. 12, ...... 1785
Mellinger vv. Deibler, 1 Lane. Tu, Fi 1B, cs case saree ase smete eee geen dee 1971, 1974
Mellen vy. Borough of Springdale, 60 P. L. J. 485; s. ce. 4 M. L. R. 33, ...... 1736
Mittin. Towyship Koad, 16 Pa. C. ©. 14, cccasceccasas neh beasacste ere 1739, 1758
Mifflin Township Road, 68 Super. Ct. 281, 2.0.0... . eee eee ee eee ‘eee 28
Mifflin Township’s Petition, 65 P. L. J. 386, 2.0... ee eee cee eee 1728
Milford Borough vy. Milford Water Company, 124 Pa. 610, ...............- 2136
MMU] Greek Brine, 17 1 Ra BU) 264s. e be ie ee Oho ee ete bee eewe eee ss 1883, 1887
Mill Creck Road, 9 Pa. C. C. 592; s. ce. 8 Lane. L. R. 801, ..........0.202- 1732
Miller v. Westmoreland Coal Co., 40 Pa. C. C. 399; s. ¢. 22 D. R. 904, ...... 1673
Miller et al. v. Gorman and Creston, 38 Pa. 809, ........... cece ee eee 1551
Millers: Sstate: 18 Ds Ry 225). vacnedenaseks acrcennd oe See Sean don pee es 1676
Millerstown v. Frederick, 114 Pa. 485, 20... 0... cee cece cee eens 1640, 1645
Millvale Borough, Appeal of Howard ct al. 162 Pa. 374, ...............0.. 1644
Mitchell v. Berlin Township, 28 D. R. 908, 1.1... ... ccc cece ee ee eee 21386
Mitchell ¥v. Wolf, 46 Pa; 147, .scsscsesnee es ea wae veus dees eam ees 1971, 1974
529
Section
Monessen Borough v. Cent. D. & bP. T. Co., 51 Super. Ct. 452; affirming 21
DD. Re 9046 A AWist 240). on cis Sen dae ore oe cio) bee Selec au Sa auee ke 2107
Moncngahela River Bridge Co. y. Kirk, 46 Pa. 112, 2.00.0... .0.0 0.00 eevee 1920
Moore v. Marsh, 60 Pa. 46, 00... 0... 0c cc cece cee eee cence seen ceeeaee 1588
Moore v. Trout and Groff, 2 Del. 18, 20... 0.0.0. cc cece cee eee eeeaes 1971
Morris v. Hainer, 16 Pa. C. 0. 468; s.c. 4D. R. 6385; 43 P. L. J. (0. 8.)
WBS: disses eevee Ba wk oan questi a Sete hau eeena Ged Moab atale dea aka elale ocd 1711
Morton Borough vy. Smith, 23 D. R. 1071; s. «. 12 Del. 523; 5 M. L. R. 282, .. 1686
Mosier y. Potter, 11 Just. L. R. 51, ..... seatetsts Speedin a Sept ata Gat Mats de als 1563, 1589
Motor Vehicle Fines, 68 P. L. J. 698, 2.0.0... cc cee ee eee eee 1951
Motor Vehicles, 1920 Dau. 70; s. c. 68 P. L. J. 194; 6 Dep. Rep. 525, ...... 1946
Mount Joy Township Road, 25 Pa. C. C. 111, ... 0. ee ce ee 1739
Mount Oliver Borough y. First German Evangelical Lutheran St. Paul’s
Congregation of East Birmingham, 51 Super. Ct. 348, ................ 1685
Muhlenburg Township Road, 4 Berks 176, .......... 00.0. cece cece eee ees 1739
Murphy vy. Dressler, 14 1). R. 129; s. e. 2 Just. L. R. 149, 2... eee 1971, 1972
Mussina v. Clinton Co., 35 Pa. C. C. 155; s. ce. 17 D. R. 1098, ... 2... eee 2146
Myersdale Borough v. Somerset Tel. Co., 68 Super. Ct. 385, ........2..0.00- 2107
Nanticoke Borough v. Bell Telephone Company, 47 Super. Ct. 184, .......... 2105
Neseopéek Bridge, 21, W.N:; ©: 426). o4 scan seas cen de Sek eee ease es as deme de 1883
Nescopeck Township Road, 2 York 20, .........e. cee eee cece eee 1734, 1739
New Hanover Road, 18 Pa. 220, ....... ccc cece erence ee eee eet eeeeeeee 1739
N. Y. & P. T. and T. Co. v. Coudersport Borough, 49 Super. Ct. 46, revers-
ing 38 Pa. C. C. 33; 20 D. R. 346; 2 M. L. R. 223, .............. 2105
Newton Township Road, 23D. BR, 482). 6 cokes ee teesc a ae asian dee ied L777
Newton Township Road. 62 Super. Ct. 519,...... 0.0.0... ce eee ce eee 1758
Newville Road Case, 8 Watts, 172, ....... 00.6 eee cece eee eee 1751, 1758, 1759
Nichol et al. v. Mussman et al., 64 P. L. J. 485; s.c. 8 M. L. R. 25; 26
Dix Riv BUG, had a8 tad hatin Sade Peta d es Rama eas TOR Migs HEROD Ae 2055
North Franklin Township Road, 8 Super. Ct. 358, 2.0.0.0... 0.2.00. 00 eee 1745
North Strabane Township, 35 York 90; s. ce. 69, P. L. J. 579, .......... 183
North Union Township Road, 150 Pa, 512, ............ ce cee eee ee eee 1738
Norwood Borough v. Keystone Tel. Co. 64 Super. Ct. 261, affirming 13 Del.
181; 6 Leh. 262; 7 M. L. R. 182; 29 York 46, .......... 0.0 ee eee eee 2105
Odenwelder v. Frankenfield, 153 Pa. 526, ....... 0... cc eee cece eee 1965
Ogle Township, Tax Collector’s Bond, 1 Somer. L. J. 69; s. c. 30 D. R.
TAM esi niemeueae eRe R AG Gund canna ing See Tea Glee SAS 2a oe 183, 1501
O'Hara Township Road, 87 Pa. 356, 2.00.6. 0 eee eee ees 1738, 1741
O’Hara Township Road, 152 Pa. 319, ... 6... eee eee 1739
Ohio and Ross Township Road, 166 Pa. 182, 2.0.6.0... eee eee eee eee 1758
Oil City v. Hartwell, 164 Pa. 348, ....... 0... cece eee cee eee ee eee 1698
Oil City Building and Lean Association \. Shanfelter, 29 Super. Ct. 251, .. 1683
Old Forge Borough vy. Foley Estate, 67 Super. Ct. 125, reversing 17 Lack. J.
LOG. ax acis ce hawt sacs sag aee ot eb Neue Rade Desai Gey NO yee e eae 1690
O’Malley v. Olyphant, 198 Pa. 525, 22.0.2... cee ee eee eee ees 1640
Opening of Knox Street, 12 Super. Ct. 534, 0.0... eee eee eee eee 173
Opening of Wharton Street, 48 Pa. 487, .....-.-.-- eee ee eee eee ee 1749
Opinion by William H. Keller, First Dep. Atty. Gen. 8 Dep. Rep. 3053, .. 1841
Otterecreek Township Road, 104 Pa. 261, ....... 0... sce e cece ee eee eee 1735
Otto Township Road, 181 Pa. 390, ....... +. cece eee eee teens 1754
Overfield Township Road, 25 Super. Ct. 5,-1.0... ee cece eee eee ee eee 1758
Overton Township Road, 12 D. R. 317, «0... ec e cece cee nee eee 1765
Section
atliner vo Silvio: So Pas GD, 2s6 congas ene ve ewaney emaideyeomsiele peers 1965
Pahner Township, 16 1, R. 10; 8. 6. 10 North. C. R. 181; 19 York 191, .... 1782
alnier "Rowaishinie Rote, sb Be TR DGB, sone cules fs w tocar go oe glace wae Biag 4 GSHe 1758
Parnassus Borough vy. Parnassus United Presbyterian Church, 43 Pa. C. C.
Deb Bese ts. 5i08t cB NWIOSE TIEN, Beran vancar tt casts tec dBeriles a tse Bikers teeipeR OR Stes awa teleeeabwapeine 880 1685
Vayments to dependents of enlisted employes. Opinicn by Dep. Atty. Gen. 4
Dee Reps $255 + ecawesaee Ago TS ERB OU EME + BRE RSEE SER ER aS 1521
Payments to dependents of enlisted State employes. Opinion by Dep. Atty.
CCH, BINS is RO: DEO. a cea srcee tebe denthligtils gre alcuansied Sone aausoad AiadndevaeaeNNS Quod. 1521
Payments to dependents of enlisted State employes. Opinion by Dep. Atty.
dim, 3 Dew, het, COS8) ony os 46 heee hee deuereeuwwg sys ripe koeee tae toe.
Payments to dependents of enlisted State employes. Opinion by Dep. Atty.
Qe. SB Dep. ROD. B28, ccc pasa. eee ied Ba adiens wg Se ee Rae eaees 1522, 1523
ESTEE to dependents of enlisted State employes. Opinion by Dep. Atty.
Gen. 3 Dep. DRG [ie BIOS Dy 4c setae A whee ala tet a ostestealtl ac putes bie RN Ave eck a hate 1522)
Payments to dependents of enlisted Stute employes. Opinion by Dep. Atty.
Gen. oF sD epi. ees WSdes | se caus aieors detarerghserls fe eonadeninnd'g Gassai here Sie anshoa eee 1521, 1522
Payments to dependents of enlisted State employes. Opinion by ep. Atty.
Men, 8 Dep: Wei: 2100. .ceéessecde wes ye nde e caries Steud aon 1521, 1522
Payments to dependents of State employes. Opinion by Dep. Atty. Gen. 3
Tes EUSP. GOAL... pavace page dhceh Gl dseatasetk let Bad ubeta ipa Bele oaanawtieseat doe apcemd Ree bia wiatiese toe 1521, 1525
Pearl Street, 111 Pa. 565: 8.6. 1 WN. CL 205, 00 eee eee eee ae ee 1738
Pearson vy. Kantner et al. 8 ‘Ede Ll - Ciaeole eee eee a eek aleae 1645, 1647
Penn Township y. Perry County, T8 Pa. 457, 2.0.0... eee ee 1883
Penna. Gas Company's Petiticn, 258 Pa. 234, 0.0.0.0... . 0. eee eee ee eee 2107
Pequea: Cacck. Bridge, 68 Pa. 427, oisssesewsopeeaes co eeeeeseeesee se be 1883
Petition of Lewis: Palmér. 1 Del. BOO). co.cenesecaaws se eeegesee the ree en ee 1758
Petition of Postal Tel. Cable @a.. 57 Py da dy FR, cece sees me dcmnnnee ew nes 2107
Petition of ‘Telephone Co. 63 BP. Li J. 400, cc ce eee be cee eee 2105
Phelps ct al. .. Philadelphia ct al. 12 Phila. 300. ....... 0.0.00 cece eee eee 1673
Philadel pliia, *.. Dale; 56 Super: Ct, 842) oc sce scecsnus sows ee eae de ewan: 1692
Philadelphia y. DeArmond, 63 Super. Ct. 456. 00... ... 00.02 1676, 1688
Philadelphia \. DeHaven, 41 Super. Ct. 265, 22... ee eee eee 1676
Philadelphia y. DeTIaven, 38 Super. Ct. 544, 0... ee ee eee 1676
Pliladelphia ay Wliott; 23 TW. Re WAR) co nges se cwae nose eee ica panera 1G88, 1700
Philadelphia vy. Fairhill Railroad Company, Nes. 1 and 2, 41 Super. Ct. 245,
PON ss Sac WA cae SraiirdeMs Weyer eaert os wete eG: Hee ARMAS tHe RG ER ese SUAS st CaN ae RA 1682, 1685
Philadelphia v. Hyde, 48 Super. Ct. 269, 2.2.52... 0.-.05- sy eA Ogee 1684, 1714
Philadelphia v. Kinkaid. et al. 24 De Re 281, cesceesesagavseeewenbeeagas 1690
Philadelphia vy. Lewis, 40 Pa, GC. CG G98; s. 6 22D. R. TG, 2... eee. 1690, 1714
Philadelphia \. Mason, 37 Super, Ct. ATS. 0... ee eee 1US8, 1607, 1720
Philadelphia vy. MeLinden, 205 Pa. 172, affirming 26 Pa, C. CL. 287. 200... POOF
Philadelphia \. Meighan, 15 D. R. 10, ..... cee eee eee eas Ganesan ernie Rent asous 1690
Philadelphia v. Pemberton, 208 Pa. 214, TG, Tost
VPhiladelphis vy. Pemberton, 206 Pal 7, VIS
Vhiladelphia y. Pemberton, 25 Super, Ct. 825 sass
(3 PET, TR ay. g earaial a ahead to eed nds areas fe Spe BoD Ane vga hogee Se ask iO), LOS+
Philadelphia .. Philadelphia and Reading R. Re. Co, 388 Super. Ct. 29,
SM. ce cgay taaiee aes Eau he hee Raow es ay Cee eA eames 1682, 1685
Philadelphia v. Street, 41 Super. Ct. 508, 2.06. eee ee 1688
Philadelphia y. Unknown, 24 1). R. 150, 2... ee ee eee gocre tt tss tees 1697
Dike County v. Rowland, 94 Pa. 238, 0... ne ne ee ee eee eee 1640
Bal.
Section
Pike Township Road, 3O Supers. Ct. G44, 200 cece eee eee 1765
Pine Creek Township Bridge, 24 1D. R. 401, 0000000000 eee 1S&4
Pine Creek Township Road, 17 7). Ro 86; 5.6. 24 Mont. 9 0.0... ee eee 1748
itt Downship Row, 1. Tay 350) aicssaniincetane paneer eee eargalane cola V5
Pittsburgh vy. Calvary Cemetery Association, 44 Super, Ct. 2S, 02.2.2... 1685
Pittsburgh v. Moreland, 47 P. L. J. 195, 2... ee eee 214
Pittsburgh v. O’Brien, 239 Pa. 60, affirming JOP. L. J. 545. 000.0000. .000. 1698
littsburgh and Allegheny Telephone Co. \. Braddock Borough, 43 Super. Ct.
AG, Lie MmMIne HG. Py We is tot Bic acai anaes a as elie da aS BS Ke Mee oe eee PAOD
Pittsburgh and Lake Erie R. R. Co. vy. Lawrence County, 198 Pa. 1, ...... 1883
Tittsburgh Hunting Club vy. Snyder, 51 Super. Ct. 174, .....0.00.0.0..00... 1594
Plainfield and Washingtcn Township Road. 56 Super. Ct. 4J79. reversing 14
Sorts TR MOG ste ane sare tat Rianne d aetna aaah ire alata ead ele wile aae ets 1779
Planting of Trees along Public Roads, 8 Dan. 6, 22... eee J597
Platt et ux. vi Newport Township, 21 Luz. 355, oo... oe ek ee ee en ees 660
Plumereek Township Road, 110 Pa. 44. 2. eee 1768
Pocono. Foon, UW Pan Dk, dso cc nes vas oun eee Gee ERG GR bE UES ERE ECE ES 1769
Popp v, Damigh, b4 Super), Cb 2038, aise ss eas eine gue ae Ree pee Bae ale 1564, 1588
Port Clinton ,. Postal Tel. Ce. 4 Neh. 178. oo... cee eae 2107
Postal Telegraph Cable Co. v. Altoona, 58 Super. Ct. 24, 00.0.0. .0 0.022 ee 2105
Postal Tel. Cable Co, vy. Hollidaysburg Borough, 17 1). R. POS, 2.22.2... S107
Postal Tel. Cable Company's Petition, 57 P. Lb. d2 49, caccecceeecas cad awe S107
Postal Telegraph Co. v. City of Lancaster, 18 D. R. S74, .....0.2.2..2.0.04. SG
Potters National Bank ,. Ohio Township, 260 Pa. 104, ......... 0.0.2.0. 1643,
POtSEOWL IBETUBE, i ia CoC, BB, cs Sine eels cee See Sa SH PS Pena oaks 1883
Private Road of Wright in Black Creek Township, 19 Luz. L. R. 387, 2.2... VST
Prospect Park Borough vy. Duhring, 14 Del. 315, ........ 1680, 16ST, 1690, 1699
Praspeet Park Porongh ¢. MeCowelr, 52 Singer, CL DET, cee aed eure saceeews 1693
Prospect Park Borough \. Wyndham, 8 M. L. R. 55; s. « 14 Del. 117, ......
SG se Siccey BGs Gast b pis ak BMS pei EEL EES OEE EERE TEES Tee TGST, 1696, 1699
Public Roads. Opinion by Dep. Atty. Gen. 14 1), Ro BSS, o 2... ee LT
Punxsutawney vy. Cormalt, 44 Super. Ct. 365, T6S6
Punxsutawney Borough v. Nerdstrom, 61 Super. Ct. + 1GS8
Punxsutawney Borough y. Wingert, 68 P. L. J. 155, . 2. eee 68S
Punxsutawney Borough vy. Western Union Tel. Co, 18 1). R. 308, 0.2.2.2... 2107
Rafalevitely a. Kitiger Company, OF PL Tn dd. 297. eo scaw esses eee bes IDAT
Rainsburg Borough \. Fagan, 127 Pa. T4: 8s. ¢ 12 ML L. Ro 177. oe ee 1645
Ransom Township Road, 15 Lack. J. 100, 2.00.0... 0 0. eee T7335
Ralpho Township Supervisors y. Cardell, 4 Northum. L. J. 898; 5. 0 15 Del.
Chee AVI TG L d UN Pea hee carat a tense cahn caedA A ele clea ret tel RS 699
Rapho Township Road, 22 Lane. L. R. 2), 177s
Reading v. Moers, 11 Berks 229; 5.6. 117 M. L. R95, eee eee 1GS8S
Titers Petting 208 Pay NO oc ee ts eke cee gandad eer S9a S04 HR SSA EGS 1751
Reserve Township Road, 2 Grant OF, 26... ee eee 1758, 1769
Richards +. Borough of Freedom, 65 2. L. J. 600; s. e. 34 Lane. L. Ro 395, 1986
Riebe y. Walton, 18 Pa. C. C. 289; 8. e sub nomine Riebe vy. Lunsford Bor-
Oley (De ON). ee Seas oe Rinne As nies Gi aweseeeken indy 2inG
Road and Bridge Viewers, 8 Pa. C. ©. 557, 2... eee eee 1732
Road between Priceville and Seett Township, 1 Lack. J. 171, 2.2.02... 1720, 1754
Road Case, 8 Wy GS. GIO. coc ww cee te yee Sener eet eteny ees aaa 1745
Row Case Awe &: G00) eas kcdae a ita dy eee sg thle me mE es thane A745
Road in Blakely, Dickson and Scott. 1 Lack. J. 821; s. c. 4 Del. 233, .... 1784
Road in Bloomsburg and Scott Townships, 11 D. R. 98, ............ 1730, 1745
532
Section
Read: tit Ce ington, No, 2 1 Wilte® TWh, .Gowesees ass asec wee cas ates 1779
Road in Crescent and Moon Townships, 64 bP. L. J. G52; 3. ¢ 30 York
130) crwaeanes cold 25 Ru Ie TARE Ae eT AU RAS Ban DAeeGngs 1728, 1740
Road in Curtin and Bogys Townships, 23 Pa. C. C. 328, .............04. 1728
Road in Dallas and Kingston Townships, 7 Luz. L. R. 147, .............. 1779
Road in Exeter, 2 Woodw;. 209). s sanes2 peek nea gw e955 Eee RE eee hee 1777
Read in Fulton Township, 28 D. R. 678, 00.0... cc ees 485
Road in Green and Guilford Townships, 21 Super. Ct. 418, .............. 1728
Road in Health and Barnett Townships, 21 Pa. C. C. 254; s. «& 4 Lack. L.
Ni GIS thn Piss anlar ndetebeslgacs Ao alewie eri ecewn msde ere Red me Rees ied sey 1778
Road in Lake and Dallas Townships, 12 Luz. L. R. 217, .........020.00008 1784
Road in Middle Creek and Union Townships, 9 Pa. 69, .............0000- 1745
Road in. Montrose, 4 W. & S. 39, ..c ccc cee ee beeen sewn nenenmewe s 1745
Road in Norritcn and Whitpain Townships, 4 Pa. 387, ...............00- 1745
Road in Penn and Warwick Townships, 11 Lane. L. R. 331, .......... 1741, 1758
Road in Potter and Tioga Counties, 10 D. R. 456; s. c. 8 North. C. R. 91, 1728, 1777
Road in Rapho and East Donegal Townships, 17 Lune. L. R. 108; s. ¢. 7 Del.
Dd? “@ North. C.. WR: TG, w cates aw acis dad h sqacis ccunestetnal eg Waa ad Sued eauiea 1778
Road in Secctt and Union Townships and Green Tree Borough, 17 D. R. 791, 1726
Road near La Grange Station, 43 Pa. C. C. 3838, 2.0.0.0... ee eee 1758
Roaring Creck Road, 11, Pa. 856, 22.0 scsiececac cae v ea tse t sa siene cau gerens 1727
Robinson ¥; Fetterman, 14. Atl, 245, 22s c6cssc0s gee ness ewe tan seua seca gare 1982
Roche’s Private Road, 10 Super. Ct. 87, 2.0... 0.2. e eee eee eee 1739
Rohrer %.. Rohwer, 18 Pa, SOT. o0e055 sacs cca See bs oc yawe Penmaes aeaes 1965
Rothey v. Worcester, 33 Pa. C. C. 168; s. « 16 D. R. 692; 54 P. L. J.
DOE << tetlin a snipes ied wml (udemraeaentad Me anbliwst thee Ss dGacues Ahn Gada eee Sohera AS 1971, 1972
Rowley vy. Greenville Borough Sehcol District, 40 Pa. C. C. 140, .......... 1560
Roy .. Columbia Borough, 192 Pa. 146, .... 0.0... e ccc cece eee ees 1646
Rule to strike off tax lien against Schappert, 18 Luz. L. R. 76, ............ 1690
Rush Township Road, 10 D. R. 650, 00... cee eee 1788
Sadsbury Township Road, 147 Pa. 471, .......-.. 2... ce eee eee eee 1726, 1735
Sauger y. Commonwealth, 258 Pa. 239, affirming 45 Pa. C. C. 452, .... 1777, 1795
Safe Depcsit Bank of Pottsville y. County of Schuylkill, 190 Pa. 188, ...... 1645
St. David’s Church y. Sayers, 244 Pa. 300, 2.0.0.0... -. 002. e eee eee eee 495
Salem Township Road, 23 D. R. 140, 2.2.6... cece eee eee 1728, 1780
Salem Township Road, 103 Pa. 250, 2.0.6... cee cee ete eee 1739
Sandy Lick Creek Road, 51 Pa. 94, «1.0... 0.02 eee eee eee eee ee 1768, 1769
Scheidy: v. Huey, 18D. R. 96%, 06 eseasca sees aes ce seem? ras mae oa c9 dS 1962, 1963
Schuldice vy. Pittsburgh, 234 Pa. 90, affirming 59 P. L. J. 192, 1640, 1644, 1645, 1652
Schuldice y. Pittsburgh, 251 Pa. 28, .............. 1640, 1644, 1645, 1652, 1659
Schuylkill County Commissioners \. Snyder, 20 Pa. C. C. G49, ........0..-- 1644
Schuylkill River Road, 19 Super. Ct. 876, 2.0... 6... eee eee eee eee 1735
Scott: «. Wihiten, 2 Clark 118) sccm. esas get ead pmess ga paiQiias come ease 1588
Scott Township v. Davis, 68 P. L. J. 217, affirmed in 77 Super Ct. 352, 1677, 1688
Seranton’v. Carter Estate, 21 Lack. J. 68, 2.0.0... eee eee 1686
Seranton y. Genet, 232 Pal 272... cc. cece tee eee eee ee eee 1688
Seranton v. Kennedy, 22 Lack. J., 188, 0.2.06. cee cece eee eee eee 1697
Scranten \. Koehler, 36 Super. Ct. 95, aflirming § Lack. J. 83. ............ 1696
Scranton v. Vail et al. 6 Kulp 287, ........... cece eee eee ees 1659, 1660
Seranton City y. MeAnulty, 26D. R. 66; s.¢.8 M. L. R., 31; 17 Lack. J. 107, 1696
Seranton City v. Meadow Brook Land Company, 20 Lack. J. 33; 28 D. R.
B80. ngewe mii y ieee penta tank SIF EEN MAR ASG EES OA MSY Kee eS 1697
533
Section
Scranton City y. Scranton Hosiery Mills, 44 Pa. C. GC. 87; s. e. 16 Lack. J.
liar "Eee ie Pinca nd SRR ANUS cea econ are eal A aes pehameiies ah a a dens delle 1688, 1696, 1697
Scranton City v. Stokes Nos. 1 and 2, 28 Super. Ct. 434, 437, .... 1688, 1696, 1720
Seranton Sewer, 213 Pas 4, ... 00.0 ce ween sees eeteeaweveege 562, 1684
Sedgwick \. Erie Cc., 7 Just. L. R. 218, ......... System gitaduaabcnsioctadhibagr anaere ta shes elacte 2146
Sener et al. v. Ephrata Borough, 176 Pa. 80, .......00.0 0.0. cece eee eee 1647
Sewickley Township Road, 26 Super. Ct. 572. ........000 0000. e eee Gatiese 1739!
Shady Avenue, 84 Super. Ct. 827, ..cccsc teu un eww cesauucdbateeeeeciwaves 1686
Slineeétt's- Roady S> Bas cB9e is eicis cuad og ile 8h ROR Se been AD pee ane ae ES 1753
Sharpsville Borough v. Randall, 73 Super. Ct. 61, ......0...0 000000 1694
Shaw v. Commonwerlth, T2 Pay 68) cc ccacus anes gas oudoua seaees ee aug e 1982
Shetzline et aly v, ayer; 19D. R. 1025. occa aa sees See desde ness ee veus dee 2098
Shrewsbury Township Road, 14 D. R. 468, ....... 0.0.00. e ee ce ee eee 1728
Shitgar v.. Mails Pats Ga: Ci 01: ale ginrcidiacd nrcne na ay Be aha elaeee4 wed A alana’ 1971
Ninger et al. v. Detrick, 9 Just. L. R. 105, 2.2... cc ce ce nee 1962
Sinnemahoning Iron and Coal Company v. Cameron County et al., 12 Pa. C.
Ox DO. sousatg rapa ee ae Sea ae Dea ha ad WER HO es oR Bad Sow aew Gale 1594
Sitler v. Singer Mfg. Company, 30 Pa. C. G. 1; s. ¢ 14 D. R. 382, ........ 1588
smediey . Dewaii, Ol Bay Aas. 3 cid gag Sakine eRe a WO ERE as ae Maen 1753
Smei¢h. ve, “Mork: G8: ‘Pas, 430)" 6.2.2 oss die dataneacy 8 hatesa, ange aed Se tasked Bane ieeies 1588
Smith and Warren v. Meadow Brook Brewing Company, 3 Lack. J., 145, .. 1593
Smithfield Creek Bridge, 6 Wh. 368, 2.0.0... 0.0.00 ccc cece eee eee 1883, 1887
Snavely v.. Leaman, 38 Dane, Li. Re 8). occ ac ease cued au ones wie peas Guns eae 1942
Snyder vy. Brookville Borough, 12 Just. L. R. 234, ......... 0.000.060.0000 2136
Snyder vy. Schou] District of Greensburg et al. 15 Lack. J. 317; s. c. 4 West.
Meth Dye. BLOK, “qinnsaneeis coe reins gaesubetiah a due eighg, d-gue aan ee jane Ngee ang: whgen baa diay aawite hae a 1652
Snyder et al. vy. Commissioners of Schuylkill County, 190 Pa. 440, affirming
20° Pa CLIC Oh a sca aah ate song hans ik ateaws Sa heaeed wars teas Mee 1644, 1652, 1659
Somerset Borough \. Sweitzer, 54 Super. Ct. 288, 2.0.20... 0. ce ee eee eee 1699
Somerset Township Supervisors v. County Commissioners, 251 Pa. 164, .... 1818
Somerville . Gallaher, 13 Pav:G. 'G.. 666), 2 sass cstaugccncomgewe sydaan maste o 1561
South Abingtcn Township Road, 109 Pa. 118, ...... 1728, 1735, 1738, 1739, 1752
South Shenango Township Road, 25 Pa. C. C. 587, .......... 2... .000-. 1734, 1777
Spatz .. Sehool Districts of Heidelberg and Robesonia, 25 D. R. 452: s. 6. 7
Teepe OP ng ek Se EEA ADEE ESS OK Le EERE EE SOSH REE ERS EEERAS ER ERE 1643
Spring: ‘Garden. Road, As Pa. Ta sce aie cde ose da toes mda ees ans Gee 1728
Springfield Township v. Public Service Commission, 74 Super Ct. 217. ...... 381
Springfield Township v. Public Service Commission, 74 Super. Ct. 220, ...... 386
State Highway. Opinion by Dep. Atty. Gen. 3 Dep. Rep. 2666, ............ 1826
State Highway Commissioner y. Chambersburg and Bedford Turnpike Com-
Dany 2A Bas Ds cox citi beeh ered kere yee eeees ota hew awed dorcel 1821
State Highway Repairs. Opinion by Dep. Atty. Gen. 3 Dep. Rep. 3053, .... 1826
State Highways. Opinion by Dep. Atty. Gen., 1915-1916, Report and Official
Opinions of the Attorney General, 261, 264, ............. 0.2200 .0005- 1826
State Highways. Opinicn by Dep. Atty. Gen., 1915-1916, Report and Official
Opinion ot the Atiwener Gentrsl, 201s 2004 ¢e0 060 eo. ea vee eeneees eo 1826
State Officers and Employes. Opinion by Dep. Atty. Gen.. 3 Dep. Rep. 3405, 1521
State Road from Phoenixville to the Trappe, 52 Pa. 162, .............-.. 1781
Steelton Bovough's Election, 22 Pa. C. CG. 5938, 0.0.00... eee 1646
Stephens: «. Shriver; 25 Pas 18, oc .08 esses ccawwe ieee even ege ae a ey aes 1967
Stevenson v. Henderson, 234 Pa. 478, affirming 39 Pa. GC. C. 2387; 59 PB. LL. S.
GED) pagias ines eeSeeee ee orueiel 4 obese shee yaa be eek BOE ee RAIN Bede 1561
Stewart v. Benninger, 188 Pa, 487, 2.0... csc eee cece cece eee e een e eee 1982
Section
EVECM URE Ge. INTRTPINGS, OE Tein EOIN sacsp aac seca, te hegecnda espe de eeehalah alee lavete pans oleae Se torses 1551
Stewart's Private Road, 88 Super. Ct. S80, oo... ccc eee cece cece ee neuen 1768
Stereh v. Lansdowne Borough, 239 ln. 306, 0.0.0.0 00cc cece cece cece ee eee 1646
Stowe Township v. Sterrett, GG DLL. I. TQ, 0. occ eee 1688, 1690
Stowe Township Road, 20 Super. Ct. 404, 0.0. cece eee ee 1735
Strasburg Township Road, 15 1. R. 666; 5s. 6. 23 Lane. L. R. 94, 0.2... 1739, 1778
Street 1. Commonwealth, 6 W. & S. 209, 0... cece eee nee ees 1545
SERON SER as ING ST ety WR: Dae ANGE us wale dacs ie ee einen a wen elm here GEA wrest svete 1982
miubors: Road. 28) Wie T09. epececeee-aes bau tues eeadecknd db auacasnuiuand tue, peavedé anes 1780
Swatara Township School District's Appeal, 1 Super. Ct. 502, ........2... 1561
Tarentum Borcugh v. Moorehead, 26 Super. Ct. 273)... 0... ee eee eee 1688, 1720
Taylor vy. Philadelphia, 261 Pa. 458, reversing 26D. R. 979, 00.000. ....04% 1997
Templeton y. Williams, 29 Super. Ct. 272. affirming 24 Mont. 194; 22 York 11, 1514
Tiegel vy. Love, 62 P. L. J. 532, athrmed in 61 Super. Ct. 149, 2.2.0... 1697, 1720
Powamencin, Road; 2 Pat. CO TS, es eeck ended pd ook erecta maceieed bangsreceine 1728
Teoap vy. Pigeshiitiels, 2a TRA: WS sesiices diet! peanendcare, dedvssmecatlang! dnacentr indice Ad oewtact ne a 1640
Tubbs v. Tioga County, 16 TD), R. 818; 5. 6. 82 Pa. C. CL 504, 22. eee. 1605
Tulpchocken Township Road, 21D. I. 158; s. « 83 Berks, 887. .........0.. 1740
Pumer ys Richards, Bf Super Ch. O2hs seas scw aaile > ene wea Seaceele wee aeess 1962
Tryentyserahth. Street, 108; Pas TAO) saccccs seesenxaeededs pended oe daehed 1788
Umbria, Street; 82) Super. Ch - B83) 22 secuds Vamwand Kendoaw oe weed 39, 1740
Union Dale Cemetery Company's Case, 227 Pa. 1, 1685
Union Tel. Co, ¥. Greenville Borough, 18 TD. R. 9382: s. « 36 Pa. C. C. 197. 2107
Lhiton; Mownship ‘Read, 10 Pay (Ck. AG8 yc cares eae ca attn oar baee tia wean 1779
United Brethren Congregation vy. Emaus Borough, 56 Super. Ct. 136, ...... 1736
United Telephone and Telegraph Company's Petition, 31 Pa. C. C. 481; s. ¢.
4 Just. L. R. 280; 10 Del. 29; 7 Lack. J. 85; 15 D. R. 193, 2.26.2... 2109
Upper Darby Township Read, 15 Super. Ct. 652, 2.0... 2. ee eee ee 1789
Upper Mahanoy Township Road, 12 Pa. C. C. 618, 2... ..6 66 eee eee ene ish
Upper Saucon Township Road, 3 Leh. 177. 2.2.0... eee eee 1728
lipmer Yoder Lowiship Road, 61 Super Ch, BOA, oc .sase ge vaca tase anae ves 1758
Upper Yoder Township Road, 129 Pa. G40, 0.0.0... ccc eee ee eee eee 1758
TPipsal, Stitet, 22: Super, Ch Woo: saccneccnseews ciara tar neras ae tece ses 1759
Vaeation of County Road, formerly the Maytown and Marietta Turnpike.
on elie, Ts, Fe, GIG, 2.40 u en ARES S dope Re DEORE! Oe SEAS ERROR e ake 1803
Vacation. cf Publié Roath, G9 By Toe Ke f22s sone te waves eeand wr ciel con gee ne ace ueenuanine 1779
Vaeation of Streets, 17 Phila. 660: 5. c. 1 Lane. L. R. 222, 270, 2.2... 1780, 1783
Van Buskirk et al, vj Dawley; 01) Pas 428, assacawdsccnewwane saree waned waren 1726
Viandamayer «< Wook 2 Asi: 200) «isgen0te ss ceenesspacdes wemag usage 1971
Vandermark, v, Philliys, 116 Pa. 199: cceacese sax aenscee tae sews wax eres ne 1593
Vernon Park, Philadelphia's Appeal, 163 Pa. TO, 2.0... . eee eee 1io7
Mernom ownship: Road, TO UPA 2B: kc stand ena areca etarm Aan wae ee aun VI58, ATT
Versailles Township Auditor's Report, 28 D. R. 781; s. c. 61 P. L. J. 497, 2. 2186
Vale County of Erie, S Bie (mw, Tn 0, 2, 2c crea ek cw weia ne meee eee ele 1548
Velunterr Police, Ojistion by Dep. Atty, Gen, 3 Dep. Rep. 5, . 60546000004 ISAT
Volunteer Polies. Opinion by Dep. Atiy. Gen. 8 Dep. Rep. 33 1518
Volunteer Police Poree, Opinien by Atty Gen. 4 Dep. Rep. 1556, 2... 1517, 1519
Volunteer Police Officers. Opinion by Dep. Atty. Gen. 38 Dep. Rep. 3625, 1519
Wainright v. Mooney, 64.2. L. 1. 267. 5. 6 14 Del. 66, 0000000000. .-» L688, 1711
Walker's Election in Carbondule Township, 3 Lug. LD. RoWO, 2.0.02... 1531
Walint Street, 2b Supers. (Gt. DV: cas spe cien a aed acine aera saes aga SAS 1754, 1757
Walsh v. Boreugh of Fhroop, 18 Laek, J. WO, 2... ee eee ee eee Sin
535
Seetion
Warriorsmark Township Road, 126 Pa. 305, 2000.00.00. 00.000. T7388, 1751, 1759
Washington Rond, 72 Super. Ct. 461, 00.00.0000... cee ee eee 1728, 1780, 1786
Waters y. Tamaqua Borough, 387 Pa. CLC. 65; s. 6 19 D. R. 1075: 5 Seh.
SES ae eae My ol URS SI, Sesttents nye de ge AS ct Se Te ee a cere se OR ee 1640
Weaver v. Block, 1 Just. L. R. SO: s.e. IS Mont. 195, 0.000.000.0000 eee 1963
Weaver vy. Schuylkill Co., 17 Super. Ct. 327, affirming 23 Pa. C. C. 507; 9
TEV es SHUN see a te et taecncncava sek pete Ree aaa a beak ee ns bo Sahn oR RA Sue arglo 1514, 1515
Weber y. Greenebaum, 270 Pa. 382, 20.2. ccc eee eee tec eees 1942
West Bradford Township Road, 2 Chester 818, 0.0.0.0... c eee c ee eee eas 1758
“West Chester v. Postal Telegraph Cable Co, 227 Pa. 384, affirming 30 Super.
Cts 603) afirming-18 Dy Re AO1s, sve cs aes sscaea sah eed oe cade enon 2105
West Denegal Township Road, 13. D. R. 8. 00. cece eee 1744
West Pikeland Road, 63 Pa. 47], bcc cc davnwewos bau eae nae be new wanes 1735
West Reading Borough y. Schlegel ct al. 9 Berks 169, ..........00000 008 1696
West Whiteland Road, 4 Pa. @ © 511: 5. ¢. 4 Monta. 11, 0.2.2... eee eee 1738
Westfield Borough v. Tioga County, 150 Pa. Won. oo. ee 1883, 1911
Weston \. Commonwealth et al. 50 Pa. CG. GC. 299, 00... ce ee eee eee 1939
Wieeler et.al, vs, Biiladelpliag 71 Bain RBS. a cacec ae sat ow ace anaes soe en oe aA Ee 1662
Whitby Avenue, 22> Super Ct “S28 owas eeu askvesie gaeaen eee ee eae eada whaler 1748
Whiteley Rend) 2 Mong WO weayinww gig tau diese a pee een ese Yen wed SER ee 1779
Widening of Chestnut Street, 128 Pa. 214, 06... eee eee 1757
Widening of East Avenue in the Ti rough of Jenkintown, 7 Lane. L. R. 164;
Bo A, Ss ose Ce ee ened pe OS ee OR eeee rece ee 1731, 1732
Widening Merion Avenue, 4 Del. 452; s. ce. T Montg. 102, .......0.....00. 173
Wilbur. @ Loveland): Tawi V2) se agendas ne cues adie es whe ace oe LOT. 1972
Wilkes-Barre vy. County of Luzerne, 5 Luz. L. IR. 75, 2... eee 1646
Wilkes-Barre Cie Apel, 208 Pa. B54, 2... cc cede bene ca gedeenivarouns 1645
WilhkteBivtée Civ .\iieedl, TAD Pa. ZAG, 2c ci dev eaa ceed ce ee teases ca’ 1659
Willamspoert 1. Commeouwvealth, St Pa. 480, cess cae ne eeee ber svcwwavees 1645
Wilson: v: Blaine ef sal, 262 Pay Boe a cie ge aaeitiod aS KEMObrs au eH Seow 1646
Windber Telephone Company y. Sealp Level Borough, 47 Super. Ct. 470, 2105
Windsor Tewnship: Road, d4 Di Re BLD, ca orse ace vas cae he > Roaalee eS 1728
Winton Coal Company vy. Campbell, 2 Lack. J. 864. 0.0.0.0... 00022 e eee 1593
Witherop vy. Titusville School Board et al., 7 Pa. C. C. 451, ......-....0.0. 1646
Wolf v. Salem Township, 35 Pa. C. C. 157; s. c. 17 D. R. 1006, .......... 2127
Wolford v. School District of Upper Salford, 46 Super. Ct. 1, affirming 8
Just: Th Re ABS Gy. Gaedine amour eh ccmeaars Obed kre ea BANS 2136
Weod et al. v. Winslow Township, 26 D. R. STH, oo. ee eee 2136
Woodward ¥: Fayette County, 259 Pa. 875, cesses cas cesses ese wecene nes 1749
Wright v. Luzerne County, 67 Super. Ct. 618, 2.0... 0... eee eee 1795
Wright and Slingluff vy. Wigton cet al. 84 Pa. 168, 0.6.2... ee eee eee 1588
Wright Township Road, 14 Luz. 28, 2.0... eee cece ec cence ete nee 1728
Wyoming County Road, 13 D. R. 145: 8. «5 Lack, J., 170, 2.02... A dna me 1778
Yates y. Connellsville Borough, 40 Pa. C. C. 38; 8. « 60 P. L. J. 488; 4M.
L. R. 26; 21 D. R. 1048, 1640, 1652
York \. Eyster No. 2. 30 York 29. affirmed in GS Super. Ct. 104, 2.2.2.2... TGS7
York City vy. Beitzel, 41 Super. Ct. 194, reversing 21 York 100; 2) Leh.
OA Th > “ethan ate iin a ee ea ote are ke A Ae AN Dk Saale aes natine 1681, 1698, 1696, 1699
York City v. Eyster, GS Super. Ct. 104, affirming 29 York 193; 30° York
20, i Bole Okeke ENE ERR AES UREA ARUN aa RED OBR HRS Eee 1684, 1685
York City vy. Holtzapple, 67 Super. Ct. 596, affirming T Leh. 193; 30 York
TTBS joie cane Ws inlaid Rie tine ga ee sa Alga BME Lda eat Ne 1684, 1690, 1699
536
Section
York City v. Miller, 254 Pa. 486, affirming 60 Super. Ct. 407, reversing 28
WOE SG ee Ge bemdcus bach eta eehas aoe ae ees 1687, 1690, 1696, 1699
York County Commissioners vy. The Commonwealth, ex rel. Smyser, 72 Pa. 24, 1883
York Township Rend, 11 Th. Re TOR) 6 caceev cc wdaw se eee dees ener nde e 1738
Yostis Reports Wer Pane. wis wuwearcs ce aatip see hae waa Sele breed ne pee 1753
Young v; Couche, 52 Super, Ct: 592) ¢ oa weno ssewawn se saies eo nwriew veaies 1971, 1972
Youngwood Borough vy. Gay, 7 West. 1, affirmed in 71 Super. Ct.
MESS > ish Sasi ussde ehh ePdaaa ac eguceupae Scarabeo A oubesbp Didiske SOUND EERO 1676, 1681, 1688
Zimmerman v. Reading, 18 D. R. 1011; s. ec. 1 Berks 114; 22 York 131, .. 1706
537
INDEX
References are to Seetions
ACTIONS, See.
Against townships,
Affidavits of defense not required to be filed in, .............. 2123
Appeal by tax payer in behalf of township, affidavits, costs, .... 1399
Filing in court of common pleas, effect of, ...........--.4- 1400
Wien’. permissible; swatconidescgadias cart oan ead ea.ce eee 1398
Defense to be made by commissioners or supervisors, ........ 1395
Execution on judgments, procedure, ........... 0.0.0 cece eee 1396
Judgements by justices of the peace,
Effect of failure to file certificate concerning, ............ 2127
Entry of certificate concerning, by prothonotary, .......... 2125
Fees of prothonotary for entering certificate, concerning, 2126
Plaintiff to file facts concerning, in prothonotary’s office, ...... 2124
Process to be served upon commissioners or supervisors, .....- 1395
Tax payer, defense of suit by, filing petition, bond, ............ 1397
Tax payer may inquire into validity of judgement, ............ 1397
By townships,
Appeal by townships or tax payer from settlement of auditors, .. Bae
Brought and conducted by commissioners %r supervisors, ...... 1395
Municipal claims, recovery of, jurisdiction, ............00e0005 1401
On bonds with corporation or surety company as surety, to be
brought in county in which township is located, service
Of ‘SUMBIONS) | sie. swe ys ee oaauwawesiew tian avewakosess 2128-21380
Executions against townships on judgements, procedure for, ...... 1396
Townships of the first class, suits by and against, to be in name of, 380
Townships of the second class, to be in name of, ...............-.. 885
ACTS OF ASSEMBLEY, list of those repealed by General Township Act, 1500
AFFIDAVITS OF DEFENSE, townships not required to file, .......... 2123
ANIMALS, running at large of, to be regulated by township commissioners, 381
ARMORIES,
Appropriation for by,
Township commissioners, .......... Bi Sear oiacere aeaaue ka Saying Oe au a aD 381
Township supervisors, ....... 0.2. e cece ee ccc eee nee 386
Water, light and fuel for, to be furnished by,
Township commissioners, ......... cece ccc c ence cece rete ee renee 381
Township SUPCEVISOLS,. vi. ic.6 sss So b4e Meee seed ae madre wine eet 386
ASSESSMENTS, see TAXATION.
ASSESSORS, see OFFICERS AND EMPLOYEES.
ASHES, see GARBAGE.
ASSISTANT ASSESSORS, see OFFICERS AND EMPLOYEES.
ASSISTANT ENGINEER, see OFFICERS AND EMPLOYEES.
ASSOCIATION,
State association of township supervisors and commissioners,
Expenses of annual meeting and liability for, .............. 1527
Bxpenses of delegates, and liability for, ...................... 1526
Formation, purpose and meetings of, ................200 00000 1524
Representation from county associations, .................00.. 1525
Statement of expenses to county treasurers, and payment of, .. 1528,1529
ASSOCIATIONS OF TOWNSHIP COMMISSIONERS AND SUPER-
VISORS,
Compensation of officers, 21.0.0... ec cece cece cece cece tenet eee
See
ASSOCIATIONS OF TOWNSIIP COMMISSLONERS AND SUPERVI-
SORS, Cont.
Expenses of holding conventions of, to be paid by county treasurer, 198
HMORMINTOM: “Oly. «5 dais alee are lee 9 go antisense Wigan s. He Repetore ao are 195
DTGHTS Whe sek ie sd ew e404 ee RRESAG OEE O4 RE RESK Ole aR de SE ee ERE EE EOS 197
Representatives of State Highway Department to be eligible to member-
SHIP acanea drastic baw ee eek Mee aeag aera Caanee werd 107
Treasurer of, statement of cost of holding conventions to be filed with
COlitity treasurer by) sewases care gsciediaay amedae gia sce’ 198
AUDITORS, see OFFICERS AND IE MPLOYEES.
BOAR, see STRAYS.
BOARDWALKS, townships of the first class, power to survey, lay out
and ordain along turnpike roads, State highways or county
TOLLS sesvelettt ch ary het ce, Anca hand car ee toe Peteaca cm tstacaaneben eo Shatea se 980
BONDS, see also FINANCE.
Suit on where corporation or surety company is surety, to be- brought
in county where township is located, service of
RUS. A ba ouas eae WORN Se Lee Kade saa ees we oes 2128-2130
BONE BOILING ESTABLISHMENTS, establishment of, under authority
of State Board of Health, .22s2cccis eeesess oeeansiaces 2098
BOUNDARIES, sec TOWNSfUP LINES AND BOUNDARIES; WARDS.
BOUNDARY LINES, roads on State boundary TARR 4 abs cauaee one wee 176
BRIDGES, see BRIDGES AND VIADUCTS.
BRIDGES AND VIADUCTS,
Acceptance by county of former township bridge, maintenance of, .. 1913
Appropriation of private property for, ..........0e cece cece ee ee eee 1891
Assistance in construction of, by county, maintenance of, ........ 1911,1912
Canals or railroads, not to be obstructed DY) <2) 0044 navncaeneedes 890, 902
Causeways, construction of when required by erection of bridge, .... 1Ss86
Connecting township with city, contract for construction of, by ety
WHE COU, oo eaek dW bees oA SERS hee nawe due 1909,.1910
Construction of by county,
Advertisitie: for DIS); scesceesacdyae es: Pees eaces ss eee yeas & 1902
Bond to secure damages for taking, approval by court, effect of, 1898
Change of location of, when reconstructed, power of viewers, .. 1884
Change of original plans for, method of, ..................4.. TSne
City or borough to pay part of cost of, agreement for, .......... 1907
Contracts by county with corporations or persons for special use
GE GOVTU SEs « aicias Sie tesie dk lee eed hte, ahepnaual ed Sous AS Aone ete eotew 1903
Contracts for, to be Ict to lowest responsible bidder, security for
per larinaner OE) 5a ees owadve er swdesy she neneeeeree4e9 1902
Costs of proceedings to assess damages, payment of on repeal of
resolution authorizing construction, before entry, ...... 1900
Damages for, agreement with property owners, report to court, .. aso
Entering upon private lands for surveys, power to, ...........- 1893
NCLCA Oly a5 Bad oS 0A 4 Behe os BES VEE MER Se oa De BA ERS O84 OS 1908
When ovtored as county bridge, .......00.00 60500000 as 00s en 1885,
When not entered as county bridge, ....... 0.0.0.0... 0000 910
POWOE: Of}. 2c Greens. cad tenes See Res uot ole Re Ds Vee 1883,1884,1885,1891
Power to borrow money for, taxes for, «oc. 505 ces ieaawer goa 1904,1905
PrOCeMUPC: LOL) cap esos vas ee eee Sa eee Re ere eae ce dENeR Tea on 1891
Reconstruction of when destroyed by floods, freshets, fire, ete.,
TONS: LOLS a.d lard dane sie Gare auphde pene tmnuairg at faster ne Sue 31
Cost of, to be paid by township, ........... 0.0. c eee ences SL
Appointment of commissioners by court to make enrollment of in-
habitants, cncs yw sii cease tian than he he ee keine wea he 30
Clerk of courts to certify population to county commissioners, .... 30
POS BMACION. GE cureedncy ba wed @ Scasenayaitelle Hea GOREN aGieeane Sere Gate OO GHNE 30
Designation of first class townships by proclamation of county com-
r MISSIONGES; tac ne pepiere na meae nee wd Bsa BEA SEE Oe GlAe 31
545
CREATION OF TOWNSHIPS,— Cont.
Division of Townships, Cont.
Division of, into wards, ...
Procedure fOr) awseecsegeyane cde tat iw ey REL OSG BEN ows Tae es we
Election of officers in newly created,
Owners of real estate may petition court to determine class, ......
Petition to court by owners of real estate to have class determined,
Population as basis of class,
Methods of determining, ......... 0... cc cece eee eee eee eeeee
Population to be determined by U. S. census,
Proceedings to determine population,
Coste Di BRUGES: OL oo gids bce dea GO Noss RES Hoda Ra RES ed
Report of commissioners appointed to make enrollment of inhabi-
PANES) ig sicca¥ suetaac alg aya ger care Rial a Gaye enierie eae aS are he Sid w O
Advertisement of filing of, and exception to, .............085
When new government shall go into effect in newly created,
Reestablishment of townships of second class,
Procedure for,
Second class,
Adjustment of indebtedness between: new and old townships, ......
Separate rates of taxation on different parts of township author-
i ae ee eee eee ee eee Tee Tere eer Cree)
Appointment, duties and report of commissioners for purpose of
GREATS: aiamad na Seda hai WAG a a Ot AEA Eee padey ss apie deaer de
Appointment of second commiss:oner when report of first is unfavor-
BOLE cc dias on sels Soke He BR ORAS oe eR ee Se Bele ewe eR ee
Courts of quarter sessions authorized to create, .......-.0 ee eee
Designation of, by proclamation of county commissioners, ........
Blection of officers in newly created, ........ 00. cece ee ee eee
May be. authorived,. 358, 1514, 1515, 1516
Istablishment of by township commissioners, ...........0.0000 000s 381
Persons arrested by, to be received by kcepers of jails, ete., ..... 355
PO Wers! Oly tems Ag dres wbiSediterarcvediasiaan Teele BERRA R CS ORIOS a 355
Secretary,
(CGRP CNSALTOM: OE dusiicscaieng sade. a duatatone, aeibalsiee Qlalalinetcbaasd) ayia we ance, Gna ee 714
Copy of oath of township officers to be filed Wi, 2kei seats gave’ 190
Sol'citor,
fOUMENSULION OE occ ataraaei segs ce peas ee iw eidae (Use Reed Rees 714
Tax lien, claim for, to be signed by, 02... .. 0. ee cece eee ee eens 1611
Superv'sors, see SUPERVISORS.
Tax collector,
Deputy may be employed by, ....... cece cece e cece renee tenes 1567
Executors of to collect taxes during life of warrant, .......... 1568,1569
Exonerations, returns for, to be made by, when, ................ 1593
Forfeiture by, for failure to perform duties, .............2000008 1579
Monthly returns,
Penalty for failuré to make, «.os204 500040000095 bees ore sows 1573
To: We: ade: DY; peus oye eid Bate ecyde drain PARadei Boers Auden dara Blvanerd 1572
Names, not to be added by, to duplicate, penalty for, ............ 1580
Names of taxables, etc., to be kept in book by, open to publie,.... 1565
Notice to county treasurer to be given by, contents of, penalty,.. 1557, 1559
Office hours of, during time discount is allowable, ................ 1566
Payment over of taxes as collected, ......... 0... cece eee eee eee 1572
Penalty for failure to make, .........-. 0. cece eee eee ees 1573
Power Of; saasienns wowed sansa wean taynemins egpngwip a hisses 1585
In collection of taxes, liabilities and penalties, ............ 1564
Rebates for forest or timber trees to be deducted from taxes by,.. 1604
Receipt for taxes,
Penalty for failtive 46 Tifuisll, 245452405044 ernmnvcdcurnwcs 1571
To be furnished by, to tax payer, ....... 0... cece eee eee 1570
Seated lands, return of for nonpayment of taxes, additional per
centage to be added to, for, ............... 00.000. 1591, 1592
Suit for taxes not to be brought by, during life of warrant, .... 1589, 1590
Taxes, not to be received by, from persons not assessed, penalty for, 1580
Unseated lands, taxes upon not to be collected by, .............. 1594
Vacancy in office, how filled, ....... 0.0.0... 2c c cece eee eee 1554, 1555
Warrant for collection of taxes, life of, .............eeeeaee 1562, 1563
Town clerk,
Penalty for asking or receiving fee for search of record of strays, 1978
559
Sec,
OFFICERS AND EMPLOYEES—Cont.
Town clerk, Cont.
Strays, duty to keep record of, penalty for failure, compensation, 1971
Township commissioners, see COMMISSIONDRS.
Township commissioners and supevisors may form county associations 195
Township supervisors, se SUPERVISORS.
Townships of the first class, ,
Assessors,
Appointment of to fill vacaney, ..... 0.00... eee eee 133
Books and blank forms to be furnished to by county commis-
ISOMERS. SGaseane aig: draty ftp savin BW qaplesnleteg Lard Seek ene Ere ind ee Ehe 1541
‘Compensation: Of; <5 xisoes Bae eee eons Be OSs eh Be eee 1537-1539
Duty to examine records of conveyances of real estate, ...... 1548
Duty to make triennial assessment, .........0. 000000 c eee eee 1535
Blection-“ofy cescqusuedgt pee Sey ven Oe ea haw tees ene SS 102, 120
Return by, of days employcd in performance of duty, ...... 1540
Return of triennial assessment, extension of time of making, by, 1542
Revision of assessments, during years between triennial asscss-
MENUS; ~ aay n.cuned oe wet Soe Saw de te lee ca ghaeen hoes 1548
Vacaney in office of, to be filled by appointment, .......... 133
Assistant assessors,
Appointment of to fill vacaney, 2.0.0... ee eee 1338
COMPCHSAtIGI Of) SecdedaieSgud di Ysa dtuve oe beonka Sonveneen 1537, 1539
Duty to make triennial assessment, ...........00 000000: 1535, 1536
Election, term, duties and compensation of, ............ 120, 121
Power and duties: Of) 2ce.ssanevesd kncesus ee ean cae bance y 367
Return by, of days employed in performance of duty, .... 1540
Vacancy in office of, to be filled by appointment, ........ 133
Auditors,
Accounts of treasurer to be settled by, ......... 000.0008. 406
Ap peintient Oh SM WARES, cic aanss ta deren as we aiaaeed 182
Cost of collection of taxcs to be adjusted by, ............ 404
Eleetion gmil (eret Of, «44. esaee ee es bahay a bae gs eee ees 102, 125
Vacancy in office of, to be filled by appointment, .......... 132
Commissioners, election and term of, ....... 000. cee eee ee ee ee 102,110
Constable, notice of election on question of erection of firehouse,
to be ively by: oeycs cep ease kees eh sed 4 phon Sand eee ees 881
Deputy treasurers, powers Of, 20... 6.0... e eee eee eee 403
D‘sbursements to be made in by treasurer, ...........2.00005 396
Election of officers when first class township is created, ........ 32
Engineers, appointment of by township commissioners, ........ 213
Police may arrest upon view, ....... 2... e cece eee eee tenes 1380
Secretary,
3 IW ETES! Ob, G.seadon waived ne Read paena gana eadomnd san Cems 300, 301, 303
lection: -0f > cecs2eaws ae eye eG Grate deena a eae oa AES Se 300
Notice to property owners of assessment for planting of trees, 1338
Penalty for furnishing incorrect statement of funds, ........ 301
Record of abated taxes to be kept by, ...............04. 405
Record of deeds of conveyance to be kept by, .............. 303
PARKES Ol 2 tks he ed eb PAG ek SRG RSENS bee ee ee owes weeee 300
Supervisors, appointment of by township commissioners, ........ 213
560
See
OFFICERS AND EMPLOYEES, Cont.
Townships of the First Class, Cont.
Treasurer,
Accounts of, to be settled by auditors in first class townships, 406
Appointment of deputies, by, ......... ee tee ee ee ee) 408
aperatinent (0 fill PHONE, oscar cc eces cae dvese ane pewe eee 131
Bond to be furnished by, .)....... 0c cece eee eee eens 270, 275
Commissioners of, forfeited by, for failure to give notice to
CARADICS So acca ain mae et teshioheccsd Santer ice bere a beet ea ow 401
COM PCRs ation, Ob cies avin Heald Oh Facies Naa sAa wing wes 271
Cost of printing and postage incurred in collection of taxes
be he Vee DA koa wares yet ee CREE WEEN Kh we ER ORR PES 404
Dates Ott oe Masia cd foe UU ako sie oced a Heomaace Ge Mik baale 272
Duty when acting as tax collector, ............ ccc ce eee 274
Bilection and term Of, .44 06.5 cea cee eke ceee gua weve esndawe 102, 115
Fines and penalties for violation of ordinances, puyable to, 1383
Notice of amount of taxes due, to be given taxables, by, 401
Notices of receipt of tax duplicate to be given by, ........ 406
WBE WS ed ha ees ieee bee eae eine DEE a Uy POMae eRe ewe WIS
Payment of money by, except on proper orders, penalty for, 278
Penalties,
For non-payment of taxes to be added to taxes due, by, 402
For violation of regulations of shade tree commission, py-
Able TOs is axe tedine wary he Baan ee OMNrE. Ria avons 1341
POWCTS: Oly 0960s ecto ukwadn peaeeds a Ms vee Sedkeen gg BA REES 403
Separate accounts of taxes collected, to be kept by, ........ 406
Vacancy in office of, to filled by appointment, .............. 131
Townships of the secohd class,
Assesors,
Compensation Of; akiesuciwadeyecaeled eds Sum'g iva Badeeea yeahs 1543
Hlection ‘and term Of, ¢..c4eecvsaae tess eersuw ise ve. 141, 160, 161
Return by, of days employed in performance of duty, 1543,
Vacaneies in office, how filled, .......... 0... cece ec ce eens 182
Assistant assessor for election duties, election of not affected by
General Township Law, .2'so.4sa0 ves aa es ede eas BOE 162
Assistant assessors,
Compensation: 26f; i cdik cau dacs hate eg a waawlel Sea eeu e hE 4 1543,1546
Return by, of days employed in performance of duty, 1543
Auditors,
Accounts of tax collectors to be settled by, .............. 431
Appointment to fill vacancy in office of, ......... 0.000006 151, 181
Book and accounts of board of supervisors, to be submitted to, 238
Compensation of supervisors to be determined by, ....... a 235
Weston and Meri Oie cons corse ieate ee eer eee aes 141, 150, 151, 152
Vacaney in office of, filling of, ... 0.0... eee e eee eee 18]
JHeibilaty: tO? OMG Gide coed pee cou ne patel ea changes hades MERE det 140
Laborers on roads and bridges, compensation to be fixed by super-
VISOLB). ied suleaene awa sie a escn neg wR ewe tek COW eee aS vat”
Officers to be-Clected an, eas Gane sek Ste gh auie ee aa awe wal ne wag 141
Police,
1508
Appominies: 64 taeee oh ee po oShe 8 OR ee RE ee
561
OFFICERS AND EMPLOYEES, Cont. Sec.
Townships of the Second Class, Cont.
Police, Cont.
Bad Se: Olt. 2 jac dee actan gan ower Wan Wis SO ES Be Seen 1512
Clompensat On, Of; oo sccucs vawca haba wide webb yews AANA Ad oes 1513
Number and term of, to be fixed by court. .........00. 1509
Persons arrested by, to be received by certain officials, .. 1511
POW CRS OE Sacer stares Masts ceed uk Ga BSG dooeien MEA eA Ra awe ard 1510
Road masters, sce Superintendents or Road Masters.
Secretary,
Books of, open to inspection, .......... 00.00 c eee ee eee Ble
COMIPONSALIGTH; OF, ico 4 aul ca aete eka Seed Hed Mew GeMaee SD DERE Re 310
Diurtiesnio ky cs Ge aston Giana see ated ae. alan oh iw eaten 310
Superintendents or road masters,
AATPOIMCMION EOFs oS: gis sas suase Goes ddd A Bhd Bese bared Guabbaa whee € a
Bond may be required of, ........ ccc cece eee ce eee eeeeee 234
Compensation of to be fixed by supervisors, ..........00.- 23:
Duties) Of; sade e eee ses Sn ohk ee Fa cake ed yeas 26-241
Not to be interested in purelrases or contracts relating to
roads we DUO 5 pea yaw eye acer 4 eAh eo KR ERE eEEESS 239
Reoords td le Rept Ue, sae ned)eugedeesaeeees Seb eee eee ee oh
SER OTI) OELL cOIE hes 5 Sein tg Srey ge Svs acduneh) drgs dad Aodnd bua AU a Dalby do ua.dd weal dea uboa uae fede 234
Reports ta. he Wade WS. a.42ceccducraxeeeeiaacarsetamees 236
Subjects to rules of State Highway Commissioner, ........ oA
Violation of provisions of Township Code, hy, ............ 240
Tax collectors,
Aeeounts to be settled by awditurs, . 00.46 «0 cee ce enews es orl
All tases fo be edlleeted Ti. seek cu decayed a Chrwee ede ees BO5
BONUS! Oily Siscd zeskieabls akan kas dau t Pe Ranva mee Sucks Meauoeeeene se 366
Compensation for collection of delinquent taxes, ..........4. 4235
Campenni 00, oe404 igesewa exe tetra cemsmedicvaatae evan epece en: nants he 2071-2073
Bedding, clothing, etc., lending, selling and transmitting of, .... 2082
Blanks to make reports of, to be furnished by health authorities, 2077
Bulletins containing names, ete., of persons suffering with certain
diseases, to be issued by authorities, .............. 2078
Burial of bodies of persons dying from, .................. 2085-2090
Children and other persons residing in certain premises may be
permitted to leave under certain conditions, ........ 2074
Children and other persons suffering from, not to attend certain
Places; teas wewkdnw ceetaandeesees Wan ie abst ane bares 2071-2073
Children to be removed from schools in certain cases, ........ 2075
Churches and public halls, ete., bodies of persons dying from.
not to: be. taken: £0), scsudesiecandvam eine stad away 2088
Conveyance of bodies from home to cemetery, ................ 2990
Conveyances at funerals, ........... cece cece cece e cece cence eee 2080
PGAMED, cei eds inven Bie seems naw et gia say Ran tanh iain lav anawe Sido ures I IN 2067
Department of Health, power of to declare other than those
set forth in act; 48) «qs0s cvewne se aesaew t sesuewer dawned 2067
Penalties for violations of acts relating to, .................. 2092
Persons suffering from, not to expose themselves, .............. 2081
Physicians, duty to report to health authorities, .............. 2067
Quarantine of premises and persons, placard, ..............4. 2068.2069
(Jueves weriedl 10 2.<0u ve oi ee eat EOE eee Leo oa ws ew knoe d 2OG9
Re-admission to schools of children excluded, .............0e00% 2076
Removal of suspected cases from schools, reports by persons in
COURSE. 265 4cew ceed eee Red Okevene tencewntaee saws + 2075
Renting rooms, houses, ete., prohibited until after disinfection, 2083
Reports of suspected cases, by persons in charge of schoools, .... 2075
Reports of State Department of Health by local health authorities, 2091
Rules and regulations with regard to, power of health authori-
Hes UO DAO, wencx eats en kadoweeaweewesdaaiekd epee ee eas 2084
Services at burials to be private, ....... 0... 0. cece cee ee ee eee 2087
Vehicles carrying persons suffering with, disinfection of, ........ 2080
Cost of maintenance of person contracting disease in township with-
out settlement therein, cost of, ......... 0.000. e ee eee 2098
Persons contracting infectious or contagious disease in township before
gaining settlement, treatment of, payment of expense of,
THO TL@ Os stanca cistern sisoc hy enlb cn shes, os ia Mele ora boinc Bi abiRlcoz dw 20938
Quarantines of premises in which communicable disease exists, .... 2068-2070
Rubbish and waste materials,
Interfering with receptacles containing, prohibited, penalty, .. 2099
Throwing of, on any street prohibited, penalty, .............. 2099
Spitting,
Arrests, power to make for violation of act, ...........e. ee eae 2104
567
PUBLIC HEALTH—Cont. Sec.
Spitting—Cont.
Penalties for violating act, 0.0.00... 0c cece cece teen eee 2102, 2108
Prohibited in certain places, 2.0.0... 000.0 cece eee e eens 2100
Receptacles, cleaning of, ......... eee cece e eee eee eee eeneee 2101
Signs warning public, posting of, .........c.ce cece eee eee eee 2101
State Department of Health, regulation by, of bone boiling establish-
MNCHUS) Aye aes Sad SES Bale emtiene Bas Bie ep ee ao aS 2098
Township of the first class,
Abatement of nuisances, prejucdical to health, in,.......... 381, 2059, 2060
Administration of health laws by Commissioner of Health of State,
WH. VOMIT, ck van Saw ak Sek RA Cah O ES Ra eR Oo 2063
Board of Health,
Appointment of and number of members, ...............+5- 2055
Appeeprintions 16). saves iess ee ¥en %OS4 04 1 EERO Ee OE eo ewe 2062
Blanks to report communicable disease, to be furnished by, 077
Bond of secretary and health officer, ...........-.00 ee eeee 2056
Bulletins containing names, ete., of persons suffering with
diseases, Issuing’ of, + i. ..ac e020 ce adine cee neu ce6 am Sees 2078
Commissioner of Health of State, when empowered to adminis-
ter laws; An. TOWNSHIPS, nsaaigaietuLeiaictgeeuia trot gee eas 20638
Fnterie of premigee; DY, Secance scans tate oa hee ieee tssoahsdecnamedt in ee emeaat tp eomaesetid eee * 2027
Appropriations to establish and maintain, power to make, limit, 2014, 2023, 2025
Board of Library Directors,
RAHA, PERSE ee pce alk A GOW PASARAA SAGY ORIG EWRREL EERE 2027, 2028
Appointment of, «.046 c0.9 wus ii cope eee Gea nes peor eS epee ats 2016
Audit of accounts of treasurer; ....isscs esse saiveneeraawe ees 2027
Dipotl, OF TRU, ove eeu eas ead e BER Rowe dha ew neoncds om een d 2021
Control of all money raised, ......... 0. cece eee 217, 2019, 2027
Wonivol at HNSry, cncawcero-enwd suns wena cae ede kaise oa uens 2016, 2020
Number i0f directors. srciiissccsnaace semaines aqua eo eeeais ye mule POLO
Organization of, officers, election of, ............20 (cee ee eee 2021
Rules and regulations, power to adopt, ............005 ce eee eee 2030
SLATES, NOME £0: TECELVE, 4 csnacnirna ese acme beach ie aod Mean aha eR RHA 2020
Terms: off iditeCtOrs s,s sceccsta sia cuss shane ius conahiars er ane eat ina, qPaTtnsnNe’ 2020
Treasurer, audit of accounts of, ........00 ccc cece eee tenes 2O2T
Vacancies: ‘filling: Of 2 snuincecsaseepeeed teased nace one dbheatens 2020
Bonded indebtedness, election on question of creating, ............ 2037
Branches, deposit station, and traveling libraries, ................ 2029
Contracts with existing non-sectarian libraries, terms of contract, re-
WOON cise nae ae hao weve REESE 2 EASES EERO Ed ORO Ee D 2024
County systein, township may become part of, .............- eR marae 2026
Eminent domain, exercise of, to acquire private property for, .... 20384-2036
Existing free, publie libraries, public aid to, .......... 00. c cece eee 2032
Gitte of real and personal qroperts, «se.c0c+deq0se pe eeanevenenees 2031
Joint libraries, agreements to establish and maintain, .......... a. SIS
Lands and buildings for, purchase of, power to set apart for, ........ POSS
Maintenance of, when established by popular subscription, ......... 2O19
“Municipal Authorities” defined, .......... Seen eacaen a Meher ae 2013
“Municipality” defined, sc. ces. essen neee cos seawes aces be TREO RRS DOLS
Non-residents, Use: Of, TY). cesses se acsceale seni toe pmuar avecg ie cusceca ela a pone ace 2030
Penalties: for violation: io& actly ocdacns acs acahaan ans cancers gees 2039
Popular subscriptions for establishment of, limit and payment of, ... 2018
Purchase of Innds and buildings for, ..... Og ats case aoa ati RRO oes 2033
Submission of question of establishing, to vote, .......... 02. ce ee eee 2015
Subscriptions for establishing may be accepted, limit, payment of, .. 2018
Tax,
Levy and collection of,
Atte Vote) os¢ sexv1es see ceed peer Se sa wEdede HERAT ee 2016, 2017
For maintenance when established by popular subseription, .. 2019
569
PUBLIC LIBRARIES, Count. ?
Tax, Cont. , Bec.
Levy of,
By CCiiiGS:: nina wialhediieesaamia coated aucbedae ee darnnes 2026
Without submission to vote, oo... 00.0 ccc ce ce eee eee 2017
Levy to be made annually unless vote taken, 2.0.02. ...00.000 ee 2017
Quest’on of establishing annual, subin’ssion to voters, ........0- 2015
Taxation,
Exemption of buildings und linds from, ......... 000. e eee ee ee eee 2038
Cifts, devises, grants and endowments to, exempt from collateral
TIUNPETLEAMNCE CAN, - ceascsrs WG osg is sahe daaue ts OS aes ere ed eeeL ae le Ee 2038
Taxes to establish aud maintain, power to levy special, ..........2005 2014
Miriveling Wi brariess: scusas adres tiie sists Sons eae Se a gh age wig haw ape ela adM ee 2029
Use of existing library by municipality, contract for, .............0. 2OR4
When no new public library shall be established, .............0 000006 2052
RAILROADS AND RAILWAYS,
Contracts of, with townships ot the first and second class, ....... 1160-1165
Exclusive franchises for use of streets, enforcement of contract for, 1165
Franchises, powcrs, duties and liabilities; regulation of by contract, .. 1161
Laying: and. relaying tracks) x scctees.e case dis-aun cee A cow Bae) wee een 1164
Relocation, change or elevation of roads, 2.0.0... 00... e eee eee 1160
Removal and laying of tracks, change of route, ......... 0.0.0. 00005 1162
RAM, see STRAYS.
REAL ESTATE, conveyances of in first class townships to be entered of
record by town, clerks. aicacs saa sees dea dad ob aum ves 1547
RECORDS,
Inspection of,
By State Dighway Department, 2.4.6 cess dea wee awe ies dee wae 19+
In. townships of the first class, ...cas¢3;es04s4se 028 400¥see me 088 302
ROADMASTERS, see OFFICERS AND EMPLOYERS.
ROADS, STREETS AND HIGHWAYS,
Acceptance of those dedicated to public use in townships of the first
ClaSSs ica Dew BAAN RSET e RE eee Rae ga ee aL
Accounts of expenditures on,
Books and forms for, to be supplied by State Highway Depart-
WIEN, neu pee ade usagadandd yey wae Per WManedaeee on meee 1880,
Method of keeping, to be prescribed by State Llighway Depart-
TRETs D ae t b eo KS WEG SS SEARS BEE EMS Oe AG aid alee ake 1880
Alleys, see Lanes and Alleys.
Altering and widening of those connecting municipal corporations, dama-
GS: LOM... ohana dois icin Seae Habe aA oer ibis Sak Ria eo Me Bea RENE 1796
Alteration and relocation of those leading to parks and public grounds
vested in the State, procedure for, damages for, ..... 1797-1801
Assessment of property outside limits of township for street improve-
PM OMG ys sacedh teen oa eeietieb dh Re. W Reid # QR RAS iia Byhie UR Al ase S20
Barriers along precipices, erection and maintenance of, by county,
prockedines Tot, ssese5y een es sah dea eos 8945 Oe ee es UE ees TSO7
Bulletins of instruction to be furnished by Ntate Highway Pepartinent
(TTR: Cece st do Re toW EEO ES dds oe Saeed emacs INSTS
Canada thistles, duty of supervisors to cut and destroy when growing
DONS ois yaeei eed Ges ie GARG cig dhe acter abae a Rrqadl S auiatud ttn ae 989
Change, or vacation of roads by bridge viewers, ............ TSS4, ISST. NSS
Change or alteration of without view, ......... 0.0.0.0 000. cece cee
O85, 68H
570
Sec.
ROADS, STRHETS AND HIGHWAYS, Cont.
Changing or altering by agreement with property owners, ........... 685
Limit of expense to township in, ......... cc ccc eee eee eee eee 686
Map or draft shall accompany petition for, ..........-......... 686
Closing of,
Before new road opened, forbidden, ............. 000s ee ee eee 1785
To travel,
Detours, maintenance of, ......-- 0... e eee e eee e teens 1851
Duty of authorities in, ......... ah sed edie sed Ivara. Panes 1850, 1851
Coal tipples on, regulation and control of by State Highway Depart-
MEN, wisctnsag s2cen BRAY ASS ERR es RRR ERS Fee es 727
Commissioners, notice to, of views and reviews of roads, ............ 1728
Complaint of citizens as to condition of,
Appointment of examiners, .......... 00. cece eee eee eee eee 193
Security for costs of examination of roads, .............-. 00005 193
+ Connecting municipal corporations,
Altering and widening of, damages for, ............ 0... eeeuee 1796
Widening and altering of, damages for, ................. iste eres 1796
Construction and maintenance of by county, ...........0ce cece eevee 1803
Township authorized to assist in, ......... 0... eee eee eee 1811-1814
Contracts,
Assistant engineer of township highways, not to be interested in,
Wen, sos ge pees ux seme eK we eerGe oe eabwen ou deme Es 1882
For maintenance of, not abrogated by transfer of road to State, 1820
Of supervisors, approval of by township commissioner of State
Highway Department, ........... 0... cece eee eee ee 18738, 1875
With tax payers for opening and repairing of, ................ 710-716
Bond to be given by tax payer to secure fOWHSHIP) «ayeuees 712
Contents and obligations of, ....... eG Wie eG Geo BeleAbeee ccs 714
COUEt TAY BUCHOPIZE,. acidic ccckgnciene ee Gvapaetecd oavsterale BALDOR Oe 714
Exemption from road tax, in cases of, ........... 0c. eee eee 715
Petition by tax payer to court to secure, .............20055 711
Powers and duties of commissioners and supervisors, in cases of, 716
Notice of petition and bond to township officers, Spies een eaS 713
Salaries of officers of township, payment of in case of, ...... 714
Convict: Tabor :0ny. ace ss gscucginee gneiss Oecd se wes Dew So woe 1860-1869
Commutation of sentence for, ........... cece eee eee tenes 1867
Definition of terms in act, ......... cece eee eee etree eee 1860
Detail of convicts for, by jail warden, ...........0. 0 cece eee ee 1861
Disbursements apd expenditures for,......... 2.0.0 c eee eee eee 1869
Not to be employed in, skilled labor, ........... 0. cee cece eeeee 1868
Remuneration to convicts for, .........0. cece ccc ee cee eens 1864
Payment of to dependents, ........... cece cee eee eee eees 1865
Request. for convicts. for, -nsaccossesaccas awe ea cwis ce eon y iaes 1861
Rules and regulations for convicts at, ............ 0... eee eee 1862, 1863
Supervision Of work, ios cacws sevswa vies Rae 666 CMW scorns areared 1866
County commissioners, authority of to lay out, relocate, straighten,
widen, extend, alter and open township roads, ...... 1802, 1803
County roads,
Control, repair and maintenance of, ............ eee eee eee 1808, 1804
Conversion of townhip roads into, ......... 0... cece ce eee eens
1808
571
ROADS, STREETS AND TTIGHWAYS, Cont. Sec.
County roads, Cont,
Township may assist in construction and maintenance of, .... 1811-1814
MACHELOM Oke gece ats ices tacteaioccns teats arr ieslen Ni Chala Seca aa oe RM ace 1805
To make them township roads, ........... 00000 c cece eeees 1794
When vacated to become township roads, ............. 0000 eee 1805
Damages and benefits for laying out, widening, changing or vacating of
certain, general road law to apply to, .............--- 640
Dedicated to public use, acceptance of by commissioners in townships
Of the first Clases. < dice kscicsrdone dint vcs eal sere be sd ae AAR 525
Detours,
Erection and removal of signs indicating, ...................00- 1851
When authorized, maintenance of, ..... ite Pe GN SSF cl ME EE et ce 1851
Ditches and drains,
Authority of supervisors and commissioners to enter upon private
lands for supervision of, ..............0ce cece eee eee 699
Penalty for interfering with, ..... SAGE GHRY ue See eee eek RR 699
Division of township highways in State Highway Department, -
Engineer, appointment, bond, expenses and salary of, ........ 1871, 1872
Establishment: Of, 43 sawacy piece oxen ven gaes Chote ea RRO ERS AS 1870
Officers and employees in, appointment, bond, expenses and salary
OL. oar Stee 5 Sepeetessl BRS Gan Rad tees eae GRIN ead ee, SRE 1871, 1872
Township commissioners,
Powers and duties of, ......... ccc cece ee eee cece teen een 1873-1875
en De 1 PERG Gls cs edo nk eel ped ddew oo Rie de dE AA COE 1870
Entry on private property to secure road material and to open ditches
and “GLAING) 2s canses das oe vase wee Pea panaeeRna yaad’ 4 695-699
Determination of value of materials, .. 7.0.0.0... 00.000 696
Procedure: LOL}, 2 s.wiea oy sek bios ale de Relat gd aha Aaa EO alee 697, 698
Extortion from travelers on, prohibited, penalty, ................0005 845
Wenées: alone, assoc Geese aveisese sacar to paw aaa te oa eee eek eee 750, 761
Forming boundary lines, property in adjoining municipality liable for
IMpProvement. 1789
= Time for confirmation of, ....... 2... eee eee ee eee eee 1743
Time for making, ......... sedile Breach. s Mars eerste ta hbae 17389,1740
Re-views, ‘application for, ......... 0. cece eee eee eet eee 1758
Surveyor, to be supplied on all views and reviews, ............ 1731
Terminus of new road need not be in public highway, .......... 17383
Viewers,
IDity “Of; css ced eee yates testo Hees Cee RE SSR ee Vee 1735,17388
Number Of; diana ete oe notin. Meine ered Pum et as eta teed we 1732
Number :required:. to act, ca.ccscceca case ey cewaee eee sod ean 1737
1734
576
ROADS, STREETS AND HIGHWAYS, Cont. See.
Laying out, Cont.
Viewers, Cont.
Qualifications of, .......... 6% RON EBS LR AEEBEYORAESS BOERS 1730,17382
Report of on damages to property, .....00.. 008 ecives enews 1738
Width of road to be fixed by court, 2.0... 0... cee eee ee eee eee 1745
Laying out, alteration and vacation of by county commissioners, .. 1802,1803
Laying out, altering and vacating of those on dividing line of two adjoin-
ing counties,
Appointment of joint board of viewers by courts of the two counties, 1727
Courts of the two counties to have concurrent jurisdiction, .... 1737
Laying out and opening of those leading to driving parks, fairgrounds,
ClCy, Waa nqutnads cae gasp waco des ea AT TES AG ASR Gea OS 760- 763
Damages to private property in, ......... cece eee eee ee 760
Procedure for collection of, ....... gente tb ku pase sit 762, 763
SV Table Dat) 2 no pers ae ens bee REw LENSER See bk ae Fees 761
WMences: AlOng,. x sees p46 case ASA di ataue te seem y ee Meow bees 761
Petitions to commissioners or supervisors for, ...........- 00008 760
Laying out of certain, general road law to apply to, ............4. 640
Laying out of in townships under special laws,
Assessment for wee Of Private POH, scccxsccawecex see ieee euase 1764
Damages to property caused by, assessment of, procedure, .... 1761,1762
Leading to parks and publie grounds vested in the State,
Maintenance and repair of when altered or relocated, .......... 1800
Vaeation, alteration and relocation of, procedure for, damages, 1797-1801
Local or special laws, effect of, repeal of, ...........--02 eee eee eee 1765
Notice, to supervisors and commissioners, of views and reviews of
ROadS: alanine vara ctr eainaenialadanimeesdanimedas 1728
Nuisances on, prohibited, penalty for, ..cs0...0s6 5 esas a cs ewax nee 846
Obstructions on,
Prohibited, penalty for, ............ shh ad peiuaeesenscoulasvancce Wh a teat esas EO a 846
Regulation and control of by State Highway Department, ...... 727
On dividing line between city and township,
Improvement of at joint expense, ........... ere eer, eee .. 1808-1810
Proceedings to divide expense of improvement of, ............ 1810
Opening and repairing of, ........ 0... ccc e cece eee eee cece ee eneee 660
Damiages: Que: ‘EO: BTAdG, iaiwccan aw anata camiew vag aed epee eee pals 1750
Opening, repairing and improving of, on boundary line of township, .. 670
Cost aml expense, division Of, 2446 eeieeeieewsdens OR ieacesdrie eaten lens O74
County may pay portion of expense of, ........... 0000000 eee eee tin
Payment: of expenses: Of, cicaeawcacssrees wanda s gga « samen gag eee 670
Penalty on officials for neglect or refusal to join in, ............ 671
Plans and specifications for, 2.2... 0.0... cee eee eee GTS
Pipes under and on, regulation and control of by State Highway Depart-
MNOS. secs. 4; 4 svershe aikeaapante a, Suceraned ceased anouaiy, de sheapale watsle (27
Plans and specifications to be furnished by State Highway Department
{0 SUDEPVISOTS; e450 voce Gdgine a wtidw eee Eas sda bed denacmas TSTS
Procedure when officials of one township fail to join in, ........ 67]
Poles on, regulations and coutrol of by NStnte Highway Department, (27
Private roads,
Damases to property for wpening of, .....ccsc.neicueisg evades LITAATTS
1 UO, a hae Seed oe ee ee Oe POSE Ss Cee ae ee eS ge ERY VV70-1772
Paying -OUb. Ol. sec walian's vegies pease owas Smee Doe Sain Te 1768
Opening, fencing and repair of, ......-....4. gee keeee iWpeeeeeine its
577
ROADS, STREETS AND HIGHWAYS. Cont.
Private roads, Cont.
Participation in use of, ... 6.0... cece teens 1775
Width. 08 Anne's calcd wg arg wgaha seis GBee ease Gaeubes a don Sauls Spon alas VTL ATS
Penalty,
For failure on part of tax collector to furnish tax receipt. 22.00. 1571
For failure to pay taxes within sixty days, ................000. 402
Power of tax collector in collection of taxes, liabilities and penalties, 1564,1586
Rebates,
For forest or timber trees, claim for, amount of,
For planting of shade or forest trees, amount of, method of plant-
IIB) aceains terse dyer ues stearate eta Aan as Sues ee. hs 1597-1600
Receipt for taxes, furnishing of to tax payer by tax collector, contents
OE 5 — dee siae's Diva's bak Misi. wears ceed Askaendw al dracteansniace dice wena pon 1679
591
Sec.
TAXATION,—Cont.
Road taxes, collection of by levy on goods of tenant, ...........0-065 1586
Shade trees, rebates of taxes for planting of, amount of, method of
PLANING: sacs eerdsade mao tes deem das we deh an hee hn 1597-1608
Special taxes, collection of, bond of collector, ........... 00 cee eee 1560
State property not subject to tax or tax claims, .......... 0000s eee 1609
Suit for collection of taxes not to be brought by tax collector during
Ife (of warrant): a atjpsaiaee Canire sei inw ate on galareds Varuna 1589,1590
Tax collectors’ address book to be kept by county treasurer, contents of, 1558
Tax sales of lands of tenants in common to pass title only of interest
ot owners failing to pay taxes, .......0.0.. 0c cee 1575-1577
Taxes, unlawful to receive from person not assessed and returned,
POMC 4 iets cake RHE RRs ROSES ERs AGA ego aeinca nee 1580
Tenants, goods of, liable for payment of,
A PARES aca. oes Abie sig onsha, ER GA edae Hod Hew see RAs ao Maes 1587,1588
Head taXeS;: as cc hen yew ceed ow etl ee eas ag tle ec aay Bea ee Lowe F 1586
Timber on auxillary forest reserves, tax paid upon harvesting of, bond,
nlieniian Of Gey nine eee Vener award g mee ode eee ass ee 1606
Triennial assessments, to be made in townships of the first class by the 4
assessor and assstunt assessors, 0.0... 060. e eee ee eee 15385,
Undivided interest of one owner in land cannot be sold for non-pay-
ment of taxes due from other owners, .......... 1575,1976,1577
Linnaturalized resident, subject to payment of taxes, collection of, 1581,1584
Unseated land,
Joint tenant or copartener of may pay his proportionate part of
taxes: dué: thereon, saaccsws was weawn rage ane suite oe alse LI
Taxes upon not to be collected by tax collecturs, 22... 0.....065 + 1594
axes npon to be paid within one year, interest, .......... pees 1595
Warrant for collection,
Penis Of, 2cedewe A neem Met's aaa wbe Male eee eet aely ot pee are et 1561
TIRE RY Bs: avcials. ce arcilebsiets hoe Bah boc geduean eieesanieaih BD acavie UAtereaincs aie OMe ceas-adeo ted ett abet ed 1562,1563
TOOLS, purehase of in first class townships, ......... 606.000 e eee ee eee 381
TOWNCULERK, see OFFICERS AND EMPLOYEES.
TOWNHOUSE, tax to be levied for ercetion of, in second class townships, 421
TOWNSHIP COMMISSIONERS, see COMMISSIONHRS.
TOWNSHIP LINES AND GOUNDARIES,
Altering and @scertaining Of, c:.c.casgnseesastenganeecseae pense TW
Adjustment of rights and liabilities in cases of altering. ........-- 73
PrOCEdUuEe In a5 Sowa da Kaas te La OG MMR RE MOEN See ea T1, T2
Aseertainment and establishment of disputed, .......0.. 000.00 ce eee 80
Procedure: LOR: 4 nase ve saan hast Stews s TA TR ee eee ee Sate Sa as 81,82
Compensation of commissioners, surveyors, artists and chain curricrs
Ti HNINE Gly) wows gewadar reine cari GmamioeeeE gw 90
Marling OF, sca soirna mia sd Ge hee Mite ics CES Ae eee ein’ eras Lg 33
Sires ag bowndry dsack as ceria a haiatatios soy oe i reas d gene ba ties 95
TOWNSHIP PRISONERS, maintenance of, ........-0 000. c eee eee eee 2146
TRANSIENT MERCHANTS, see LICENSE AND LICENSE FEELS.
TREASURER, see OFFICERS AND EMPLOYEES.
TREASURER OF ASSOCIATION OF TOWNSHIP COMMISSIONERS
AND SUPERVISORS, see ASSOCIATION OF TOWN-
SHIP COMMISSIONERS AND SUPERVISORS.
Treasurer.
592
VACANCIES IN OFFICE, see OFFICERS AND EMPLOYEES. SU-
PERVISORS ; COMMISSIONERS ; ELECTIONS.
VAGRANTS, arrest and detention of, ....... 0.00. e eee eee eee es 381
VEHICLES, see MOTOR AND OTHER VEHICLES.
VIADUCTS, see BRIDGES AND VIADUCTS.
WARDS,
Court to fix number of in first class townships, ........... 000500005 34
Creation and division of in townships of the first class, ...........- 33, 34
PEOCE WEE POR xauie's cae euch pace geen a casa Pangaea Ibis 7 al ea ioe ees we 33
Division of into more than one election district, ................-- 34
BHlection districts in first class townships to constitute, ............ 34
Election districts.in, to be numbered, ............. 00000 c eee ee eee 3
Lines and boundaries of may be fixed and altered, ...........-.02-45 38, 34
Procedure for, ............ fh caisbieass Budi ce Si lean esto oterdl Sloe E lagants aes sete d ke 33
Numbering of according to election districts in, ............ 000000 34
WATCH HOUSE, see LOCKUP.
WATER SUPPLY AND WATER WORKS,
Commissioner of water works,
Application to court for appointment of, ..................00-- 1207
Ordinance of commissioners to avail themselves of, ............ 1207
Resolution of supervisors to avail themselves of, .............. 1207
Construction, acquisition and maintenance of in connection with a
borough, 20-4 mecvse aude aoaeeice ols ails cee Rtapani's ace Blea alee 1205
Appointment of commission of water works, .................. 1207
Approval of plans by State Commissioner of Health, .......... 1206
Forestry -reservation, impounding water upon, ..... b ecerinatde Chase tastes 2011
Needs of township or inhabitants to be supplied by water company ob-
taining its supply from within corporate limits thereof,
PEOCCMUTC). gea5a wie be ags sama s Gals acne Graces awed Ry wate 2009,2010
Townships of the first class, EB eae
Approval of source of supply by State Health Department, ...... 1181
Assessment of damages for taking or injuring property in extend-
ing system of distribution, ............... 000.00 cues 1183
Cemeteries, ete., not to be taken, injured or destroyed in extension
of system of distribution, ............ 00.0000. cee cece 1182
Contracts to supply water with adjoining municipalities, ....... 1180
Distribution of water,
Acquired from adjoining municipality, regulation of by ord’-
DEM, 4a Maes oe ee RESUS HERES ORG we Oe ERR G Row Es 1181
Bond to be filed upon taking of property for use in system
LOTS: Seiad y-obin hematas tes G Waa mote a are ye drav dea ddaroaiig he rea wee Vise 1183
Damages for taking of or injury to property,
Paynient :0f wasulied.ox dssnce aan ain es vee ese vad easy kadecc 1190
Procedure for assessment of, .................00... 1188-1190
Power,
To make contracts with adjoining muicipalities, for, ... . 1180
To occupy highways for, ........... 0... .cc cece. 1182
To take and injure private property in extending of
SYSLEM Oly: cin aue amass aah y lows dia ven ee tardots ace 3 W182
5U3
Bec,
WATER SUPPLY AND WATER WORKS,—Cont.
Townships of the first class,—Cont.
Distribution of water,—Cont.
Viewers,
Appointment wind «tee af, yaccce inva teecensaaeve 1184-1186
(O88 Wi bee hha awed head be CARES awe os geet ee deeds 1189
ACT) WMRU OLY Dskeaka Wiual a ek cadet Ge Pid h mae maraneea endear ubene A Ssteilala & 1186
Viewers’ reports, confirmation of, demand for jury trial, appeal
POG 422484 86S 4 ARE TER EROS RS CELSO AY OO EERE Ord OR 1187,3148
Eminent domain, exercise of to extend system of distribution, 1182
Private property, right to occupy in extension of system of dis-
tribution; iis weegeawevers deeees 1O5 a Pass AGS a EAS 1182
State H’ghways. permit from State Highway Department neces-
Sciny betore eccupatiow Of x5 daiwa saw ae oi dancin wn ener « 1182
WATERING TROUGHS, sie also ROADS, STREETS AND HIGH-
WAYS.
Drection and repair of, by township Commissioners, 2.2... 0.200000 2 ee 381
erection GF UY SUPOPVISKER, sasvea ee sec avbye se eee de pew adnss eee 386
594