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Author: 
 
 Pennsylvania- 
 Title: 
 
 Report of the Tax Law 
 Revision Commission 
 
 Place: 
 
 Harrisburg 
 
 Date: 
 
 1921 
 
COLUMBIA UNIVERSITY LIBRARIES 
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 ORIGINAL MATERIAL AS FILMED - 
 
 P384 
 
 EXISTING BIBUOQRAPHIC RECORD 
 
 Pemurylyania. Tax law revision commission. I 
 
 Eeport of the Tax law revision commission. Harris- 
 burg, Pa., J. L. L. Kuhn, printer to the commonwealth, 
 1921. 
 
 64 p. 23-. 
 
 i 
 
 1. Taxation— Petm^vania. L Title. 
 
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V 
 
 REPORT 
 
 OF THE 
 
 TAX LAW REVISION COMMISSION 
 
 ••^ iTIOlfAIi TAX A 
 
 i fi5 BROADWAY. N. Y. 
 
 HARRISBURG, PA. 
 J. L. L. KUHN. FBZNTEB TO TH£ COMMONWEALTH 
 
 1921 
 
D653 
 
 LIBRARY 
 
 School of Business 
 
REPORT 
 
 OF THE 
 
 TAX UW REVISION COMMISSION 
 
 > • 
 
 HARRISBUKG, PA. 
 J. L. L. mpaiS, FBINTEB TO THE COHMOMWEALTU 
 
 mi 
 
REPORT 
 
 of the 
 
 TAX LAW REVISION COMMISSION 
 
 To Hon. William C. Sproiil, 
 
 Governor uf Pennsylvania. 
 
 The Tax Law Revision Commission appointed by you in accord- 
 ance with the provisions of the Act of July 18, 1919 ( Api)ropriations 
 Acts, page 229), submits the following- as a rcpc»rt of its proceedings. 
 
 The act under which the Commission was appointed is as follows : 
 
 "AN ACT 
 
 Authorizing the appointment of a commission to supervise the 
 revising, amending, consolidating, and simplifying of the 
 laws relating to the assessment, levy, and collection of taxes 
 for local purposes ; prescribing the power and duties of such 
 commission; imposing certain duties on the Legislative 
 Reference Bureau ; and making an appropriation. 
 
 Section 1. Be it enacted, &c.. That the Governor is auth- 
 orized to appoint a commission of five persons, which shall 
 be known as the Tax Law Revision Commission. At least 
 
 two of said coniniissioners shall be members of the legal pro- 
 fession, familiar with the tax laws of the Commonwealth. 
 The commission shall organize, immediately after their ap- 
 pointment, by the election of a chairman. 
 
 Section 2. The members of the commission shall receive 
 no compensation for their ser\dces, but shall be allowed their 
 actual and necessary traveling expenses incurred in the dis- 
 charge of their duties. Such expenses of the commission, to- 
 gether with any expenses incurred by the Legislative Refer- 
 ence Bureau in performing the duties imposed, shall be paid 
 from the api)ropriation hereinafter made. 
 
 Section 3. It shall be the duty of the Legislative Reference 
 Bureau, imder the supervision of the commission, to revise, 
 amend, consolidate, and simplify the laws relative to the as- 
 sessment, levy, and collection of taxes for county, city, bor- 
 ough, township, school, and poor purposes. The commission 
 
 3 
 
shall make a report, which shall l)e prepared by the Legislative 
 Reference Bureau, of its proceedings to the Legislature of 
 the session of one thousand nine hundred and twenty-one, 
 which report shall contain, for the consideration of the Gen- 
 eral Assembly, a draft of a bill codifying the laws relative to 
 the assessment, levy and collection of taxes in the aforesaid 
 districts. 
 
 Section 4. The sum of two thousand dollars ($2,000), or 
 so much thereof as may be necessary, is hereby specifically 
 
 appropriated to the Tax Law Revision Commission for the 
 purpose of carrying out the provisions of this act. Payments 
 from the aforesaid appropriation shall be made by warrant of 
 the Auditor General upon the State Treasurer upon the filing 
 of certified vouchers, signed by the president of the commis- 
 sion. 
 
 Approved— The 18th day of July, A. D. 1919." 
 
 The Commission was appointed on the fifth day of April, one thou- 
 sand nine hundred and twenty, and is as follows: Rodney A. 
 Mercur, Esq., of Towanda; Bernard J. Myers, Esq., of Lancaster: 
 R. A. Zimmerman, Esq.. of Scranton ; Hon. John Marshall, of Pieaver. 
 and Hon. Addison Gumbert. of l^ittsburj^h. The Commission held 
 its organization meeting at the office of the Attorney General on 
 the twenty-seventh day of May, one thousand nine hundred and 
 twenty. At this meeting Rodney A. Mercur, Esq., was elected chair- 
 mand and Bernard J. Myers, Esq., was elected secretary. 
 
 Subsequently meetings were held at Bedford Springs at the time 
 of the meeting of the Pennsylvania P)ar Association, at Scranton, 
 Pittsburgh, Lancaster and three other meetings at Harrisburg. Mr. 
 Myers also appeared before the convention of the third class city 
 association at York, and Mr. Mercur and Mr. Zimmerman before 
 the convention of the County Commissioners at Wilkes-Barre. At 
 all of the public meetings a quorum of the Commission and John H. 
 Fertig, Esq., representing the Legislative Reference P>ureau, ap- 
 peared. 
 
 As the work of the Commission progressed it became apparent, 
 that to comply strictly with the provisions of the act under which 
 the Commission was created, would involve many difficulties, and 
 might seriously endanger any legislation w^hich the Commission pro- 
 posed. It was thereupon resolved to submit remedial legislation 
 aimed particularly at the solving of some of the many tax problems 
 which are faced by counties and local districts outside of the great 
 centers of population, like Philadelphia and Pittsburgh. 
 
 It is to be noted from a reading of this act, that the Legislative 
 Reference Bureau under the supervision of the Commission, was di- 
 
 4 
 
 rected to revise, amend, consolidate and simplify the laws relative to 
 the assessment, levy and'collecti(jn of taxes for county, city, borough, 
 township, school and poor purposes. Substantially this direction 
 of the act has been compiled with in the bill which is hereto annexed. 
 
 Several omissions are, however, to be noted. The first of these is 
 with regard to the application of the proposed law. It was agreed 
 by the Commission that no provisions should be included which 
 would affect the city and county of I*hiladelphia. The problems 
 there encountered and the conditions existing are so vastly different 
 from the remainder of the Commonwealth that it was feared a gen- 
 eral code applicable to the entire Commonwealth might not be ac- 
 ceptable to the citizens of Philadelphia. An omission of the city 
 of Philadelphia necessarily carries with it an omission of the school 
 district of Philadelphia, the taxes of which district are levied on the 
 city assessment. Vhis district is a first class school district. The 
 only other first class school district is Pittsburgh. In order therefore 
 not .to break ^ny of the existing legislative classifications it was 
 thought advisable to omit all second class cities (Pittsburgh and 
 Scranton). The school district of the city of Scranton, which is a 
 second class district, will, however, come within the provisions of the 
 bill, but this should work no hardship, as the assessment upon which 
 it would base its levy should be as favorable under the system pro- 
 posed as the present city assessment. 
 
 The omission of second class cities was favored by many citizens 
 of Pittsburgh. There seemed to be a sentiment that this city was 
 large enough to be ^ble to solve it sown problems and suggest to 
 the General Assembly the necessary remedial legislation. On the 
 other hand sentiment favorable to the system proposed seems to 
 exist in Scranton. 
 
 Under the circumstances it was deemed advisable to incorporate 
 an acceptance provision .in the code permitting second class cities 
 to come within its provisions. Whether such a provision is con- 
 stitutional may be a matter for debate, but it can not endanger the 
 remainder the code for the provisions have been declared to be sev- 
 erable. 
 
 The only other direction in the act creating the Commission, which 
 has not been complied with, is the question of the levy of taxes. Had 
 the question for consideration been one of the general levy only, it 
 might be feasible to include it; but to include all of the special taxes 
 which may be levied by the several local districts is almost an im- 
 possibility. An examination of the present legislation reveals the 
 fact that many laws relating to the exercise of municipal functions 
 contain hidden provisions authorizing tax levies to carry out these 
 provisions. There is danger in any attempt to collect these pro- 
 
 5 
 
visions that omissions may be the result. On the other hand such 
 an inclusion in the code would involve the partial repeal of numerous 
 acts, break the continuity of these acts, and result only in confusion. 
 
 At the several meetings which were held, municipal officials and 
 citizens generally were invited to appear and to point out to the 
 Commission defects existing in our present laws as well as any 
 remedies which they proposed. These invitations met with a gen- 
 erous response and the Commission received many valuable sug- 
 gestions. 
 
 It early appeared that a general sentiment existed favorable to the 
 creation of a board of county assessors. This sentiment was es- 
 pecially expressed by officials directly connected with taxation mat- 
 ters and by students of this subject. It also developed that the 
 creation of similar boards in Allegheny and J^uzernc counties had 
 met with the approval of the citizens of these counties. 
 
 One of the features of the present tax system, which met with 
 almost unanimous condemnation, is that of the elected local asses- 
 sors. There is a state-wide feeling that such officials are continuall\ 
 elected regardless of the fact that they possess no (pialitications for 
 the office. Usually no competent person seeks the office and the re- 
 sult is incompetence. On the other hand where a competent man 
 seeks the office, he is continually required to show favoritism in 
 assessments in order to secure re-election, or he follows a policy of 
 making low valuation so that the burden of county taxation falls 
 least upon his district, forgetting that while the affairs of the county 
 may not be interfered with, he is, by his low valuations, handicapping 
 his own borough, township or schf)ol district in securing sufficient 
 revenue to properly conduct its affairs. 
 
 The Commission therefore agreed to propose the creation of a 
 board of county assessors to take over all the taxation functions of 
 the county commissioners, except that of lev>'ing taxes, and to pro- 
 vide for the abolition of all local assessors, giving at the same time 
 power to the board to appoint subordinates to take their place, who 
 could, if necessity arose, be placed in districts where they were not 
 resident and not so likely to be influenced by local conditions. 
 
 The question of a centralized system for the collection of all 
 county and local taxes was thoroughly discussed at all meetings. It 
 developed that a modified system of this kind was in force in a nuni 
 ber of counties acting under special laws. In some of these counties 
 the system provided for the collection of county taxes only, while 
 in others borough and township taxes were included. 
 
 Much sentiment favorable to the creation of such a centralized 
 system was expressed before the commission, and the successful 
 operation of similar systems in other states was referred to. The 
 statement was made at the Pittsburgh meeting, by a representative 
 
 6 
 
 of a large corporation, that he had more difficulty paying the taxes 
 of his corporation in a small part of western Pennsylvania than he 
 had in all of seven other states in which his company operated. 
 
 Some opposition to such a system developed. Several persons 
 feared that an inconvenience to citizens might result, while others 
 are generally opposed to any centralization oi authority. Among 
 the opponents to such a system are to be found those who are pecu- 
 liarly benefitting by the present system, or who live in communities 
 where there is no shifting of population and the present laws ap- 
 parently produce satisfactoiy results. 
 
 The important feature of a centralized system is economy. It 
 is believed by the Commission that taxes can be collected at about 
 one-third or even less of the present cost. Another question of im- 
 portance to be considered is the preserving of tax records and their 
 availability. lender our present system it frequently happens that 
 it is a difficult task to ascertain whether current taxes upon property 
 have, been paid, and conveyancers are frequently called upon to visit 
 outlying districts and secure this information from tax collectors 
 v/hose residence or name they do not know. In a centralized sys- 
 tem the duplicates remain continually at the county seat and are 
 public records open to inspection. Such a system should not 
 occasion any inconvenience to tax payers, for deputies may visit out- 
 lying district from time to time, and banks can be used as deputy 
 collectors. In Beaver county the county treasurer who is the col- 
 lector, has appointed banks to receive taxes and the movement has 
 met with success. Payment in any of such cases can be made by 
 producing the tax notice which has been mailed to the tax payer and 
 have a receipt noted thereon. The Commission after a full con- 
 sideration of all phases of this matter decided to recommend the es- 
 tablishment of such a centralized system of collection. 
 
 Two other changes from the existing law, proposed in the bill sub- 
 mitted, which may be here referred to, are of somewhat less im- 
 portance than those before noted. The Commission feels that the 
 time has arrived for the abolition of all distinctions between seated 
 and unseated lands. The only persons appearing before the Commis- 
 sion who touched upon this subject were favorable to such a change. 
 This distinction seems to serve no real purpose and yet has beeen 
 the source of frequent litigation and much legislation. 
 
 The other change relates to the collection of delinquent taxes by 
 distress and sale of goods and chattels. Under the present law it 
 is necessary to exhaust all personal property upon the premises be- 
 fore a return of such property can be made and a tn\'isurer's sale had 
 thereon. A statement was made before the Commission at the Bed- 
 ford meeting, that a treasurer's sale had been set aside upon proof 
 that there were growing apples upon the premises, which if exposed 
 to sale, would have provided moneys to pay the taxes due. The 
 
CcMnmission proposes to retain the present law, but to strike there- 
 from the mandatory provisions ,and to provide specifically that no 
 treasurer's sale shall be held invalid, or any title acquired at such 
 sale be void, for failure to demand the payment of taxes, or to sell 
 goods and chattels found upon the premises. 
 
 All provisions for the filing of liens for the collection of taxes have 
 been omitted, and delinquent taxes are hereafter to be collected by 
 annual treasurer's sale under a system similar to the present one. 
 The provisions of the present law .have been simplified and har- 
 monized. 
 
 As directed by the act. the actual drafting of the code was done 
 by John H. 1 ertig, Esq., the Assistant Director of the Legislative 
 Reference Bureau. 
 
 The code submitted contains eight articles entitled as follows : 
 
 Article 
 
 I. 
 
 Preliminary Provisions. 
 
 Article 
 
 IT. 
 
 Count} Hoard of Assessors. 
 
 Article 
 
 III. 
 
 Subjects of Taxation. Exemptions. 
 
 Article 
 
 IV. 
 
 Annual Assessments. 
 
 Article 
 
 V. 
 
 Revisions. Appeals from Assessments 
 
 Article 
 
 VI. 
 
 Collection of Taxes. 
 
 Article 
 
 VII. 
 
 Tax Sales. 
 
 Article 
 
 VIII. 
 
 Acts of Assembly Repealed. 
 
 The following is a more detailed discussion of the provisions con- 
 tained in each of the articles of the proposed "Local Taxation Act." 
 
 A copy of the code is hereto attached. 
 
 ARTICLE I 
 Preliminary Provisions 
 
 This article designates the codification as "The Local Taxation 
 Act." It makes the act apply to all counties of the second, third, 
 fourth, fifth, sixth, seventh and eighth classes, to all third class 
 cities, to all boroughs, to all towns, to all townships, to all school dis- 
 tricts of the second, third and fourth classes and independent dis- 
 tricts, and to all separate poor districts lying wholly or partly within 
 any of these municipal subdivisions. This would leave without the 
 system the city of Philadelphia, cities of Pittsburgh and Scranton 
 and any (nher city which may enter the second class, the Philadel- 
 phia and Pittsburgh school districts and any separate poor districts 
 in Philadelphia, Pittsburgh and Scranton. 
 
 8 
 
 Provision is made whereby any city of the second class may ac- 
 cept the provisions of the act and become subject thereto. This 
 is framed partictdarly for Scranton and the other cities which ma>' 
 enter this class. It is however a question whether this acceptance 
 provision is constitutional. The Commission feels that it should 
 be included and an opportunity be given the cities to come within 
 the system if it can be legally done. The constitutionality of this 
 section cannot endanger the remainder of the code, for in c\ ery 
 other instance all existing classifications are entirely included within 
 its provisions. 
 
 The other provisions of this article are in the nature of a schedule 
 to put the code into effect. All offices of tax collectors are abolished 
 but their powers are preserved to close up their duplicates. Pro- 
 vision is made for the collection of accrued taxes, the filing of liens 
 therefor, and the returning of lands for unpaid taxes. All existing 
 liens and returns are saved and provision made for the collection of 
 taxes due. 
 
 ARTICLE II 
 
 Board of County Assessors 
 
 A board of county assessors is established in each county to which 
 the act applies. This board, is to take over entirely the duties of the 
 county commissioners with regard to assessments and revisions, but 
 has no control over levies. In counties of the second class (Alle- 
 gheny) the board consists of seven nienibers. which complies with 
 the present law. In all other counties the board consists of three 
 members. In the smaller counties, comprised in the seventh and 
 eighth classes, the county commissioners act as the board. The ex- 
 pense of a separate board in such counties would undoubtedly be 
 burdensome. 
 
 The board is to be appointed by the county commissioners. !Mcni- 
 bers of the board must be citizens, electors and free-holders. Their 
 appointment is for four years. Their salaries range from five* thou- 
 sand dollars in second class counties to two thousand dollars in 
 sixth class counties. The eounty commissioners acting as county 
 assessors receive three hundred dollars additional in seventh class 
 counties, and two hundred dollars additional in ei^rhth class counties. 
 
 The present local elected assessors are abolished except with re- 
 sjject to elections, and the board of county assessors, is required to 
 divide the county into a convenient niimber of assessment districts 
 and appoint one or more subordinate assessors for each district. 
 The salary boards or the county commissioners fix the compensation 
 of these assessors, as well sis the clerks of the board of assessors and 
 the clerks and deputies of the county tax collector provided for in 
 
 9 
 
Article VI. Provision is made so that all assessors and clerks mav 
 be shifted from one office to the other at different periods of the 
 year and thus be continually employed. 
 
 ARTICLE III 
 
 Subjects of Local Taxation. Exemptions 
 
 The present subjects of local taxation are adopted by this article, 
 except that it is proposed to abolish all occupation assessments and 
 to give counties, cities, boroughs, and townships the right to levy 
 poll taxes. These poll taxes are not to exceed two dollars in any 
 district, except as now provided by the school code in second, third 
 and fourth class districts, where a tax of this kind may be levied not 
 to exceed five dollars. Attention is called to this school tax. The 
 amendment of 1919 struck from the original section the designation 
 of this tax as an occupation tax, and no one now seems to know what 
 the intention of the legislature was. The Commission suggests that 
 the code be again amended and that this tax be designated as a poll 
 lax and be levied on all persons in addition to any tax upon prop- 
 erty. The Commission will introduce a separate bill to provide for 
 the levying of poll taxes for counties, cities, borough and townships. 
 This is considered as being a matter related to levies and not a 
 proper subject for the code to deal with. Tt is h(nve\ er important 
 that this bill should pass or fall with the code otherwise electors 
 might be disfranchised. 
 
 change except in arrangement has been made in the enumer- 
 ation of the various subjects of personal property which are now sub- 
 ject to county taxation. 
 
 The present exemptions of property from taxation are retained, but 
 the various enactments are harmonized. 
 
 ARTICLE IV 
 Annual Assessments 
 
 This article proposes to establish a system of annual assessments 
 and to abolish the present system of triennial assessments. The 
 Commission is of the opinion that values fluctuate so greatly from 
 year to year as to justify such a step. This assessment is to be used 
 for all local purposes and is to supersede the present assessment 
 made in third class cities. The assessment is to be made entirely 
 at the expense of the countv. 
 
 The board of county assessors and the subordinate assessors are 
 to meet cinnually and adopt a uniform standard for the valuation of 
 
 10 
 
 property. They are to take into consideration all improvements, 
 proximity to the market, advantages of situation, the amount paid 
 by the owner, rentals received, and any other test which may be de- 
 termined upon. 
 
 Provision is made whereby each county shall ultimately have a 
 
 complete set of assessment mai)s showing all the real estate in the 
 county. In cities and boroughs these maps are to be arranged by 
 lot and block. 
 
 The receipts for the annual assessments are issued before the first 
 day of February of each year and returns are to be made of all as- 
 sessments by September first of the same year. This affords ample 
 time for the making of accurate assessments. 
 
 The subordinate assessors are required to assess all jn-operty at an 
 amount which they belive the same would sell for at a bona fide sale 
 after full public notice, and all customs existing at present for as- 
 sessments at per centage rates are prohibited and declared unlawful. 
 The same duty and restriction is imposed upon the board of county 
 assessors and the court in disposing of appeals ; and to assist in a 
 strict enforcement of these provisions, local districts are given power 
 to appeal from assessments in the same manner as taxpayers. When 
 all appeals are disposed of the assessments are declared legal and 
 are no longer subject to attack. 
 
 Provision is made for a locality assessment instead of an alpha- 
 betical one. The discretion for such an assessment rests with the 
 board of county assessors. The advantage of a locality assessment 
 lies in the fact that values of abutting properties can more readily 
 be compared. 
 
 A registry of deeds and mortgages is established in the office of 
 the board of county assessors, and all deeds and mortgages must be 
 registered there before they are recorded in the office of the recorder 
 of deeds. 
 
 The Commission proposes to abolish all distinctions between 
 seated and unseated lands. This distinction in our tax system has 
 always been a source of litigation, and public opinion seems to. agree 
 that the time has arrived to abolish it. Surface lands, improvements, 
 and minerals are to be assessed separately. Students of taxation 
 agree that such a separation works more equitablv. 
 
 The present law with regard to the assessment of personal ])rop- 
 ert\- for county purposes and returns thereof has been retained, but 
 additional power is conferred upon the board of county assessors to 
 subpoena persons and to administer oaths in order that better and 
 more accurate returns may be secured. In this connection it is to 
 be noted that the Commission proposes to eliminate from the tax 
 laws, the fifteenth section of the Act of June 17, 1913. P. T.. 507. 
 which makes usurions any agreement, whereby the borrower agrees 
 
 ti 
 
to pay the taxes imposed upon loans. A separate bill to accomplish 
 . this purpose is to be introduced. It is felt that this provision is not 
 properly part of the tax laws. 
 
 ARTICLE V 
 Appeals From Assessments 
 
 The board of county assessors, instead of the present b(jard of 
 revision composed of the county commissioners, shall revise all val- 
 uations and hear all appeals therefrom. As before stated in revising 
 valuations no test may be applied other than what the property 
 would bring at a bona fide sale after full public notice. All direc- 
 tions to equalize valuations have been omitted from the code. The 
 board makes a preliminary revision immediately after the first day 
 of September, the date of the subordinate assessors' returns. After 
 a preliminary revision, transcripts of assessments are sent out,vdays 
 fixed for appeal, and notices of appeals are given to each taxpayer 
 and to each local district. Each local district is given power to 
 appeal the same as taxpayers. Appeals must be reduced to writing 
 so as to provide a record. In hearing appeals and in correcting per- 
 sonal property returns, the board of county assessors may issue sub- 
 poenas and compel persons to testify, and when persons refuse to 
 appear or testify, the board may apply to the court of common pleas 
 for process to compel attendance. Provision is made for the pay- 
 ment of witness fees from the county treasury to persons who ap- 
 pear on matters other* than those connected with their own assess- 
 ments. 
 
 All revisions and appeals are to be disposed of and valuations 
 certified to the local districts by the last day of November, so that 
 each district may make its levy during the month of December. 
 This will necessarily change the system of financing school districts 
 which now finance on the school and not the calendar vear. Author- 
 ities seem to agree that this will not be a hardship as this practice 
 now prevails in Philadelphia and Pittsburgh. 
 
 Appeals to the court of common pleas may be taken by taxpayers 
 and municipal districts within thirty days after final action by the 
 board, and from this court an appeal may be had to the Superior 
 or Supreme Court. Pending appeals all assessments remain valid. 
 In disposing of appeals the courts must follow the system of valu- 
 ation applied to assessors and the board of county assessors, and the 
 practice of equalizing assessments without regard to actual value 
 is abolished. 
 
 12 
 
 ARTICLE Yl 
 
 Collection of T^es 
 
 This article requires the county commissioners and the corporate 
 authorities of cities, boroughs, towns, townships, school and poor 
 districts to certify their rates to the board o£ county assessors not 
 later than the first day of January of each year. At the same time 
 they also certify the amount of any poll tax which may be levied, 
 and their warrants directed to the county tax collector authorizin'g 
 him to collect the taxes. 
 
 The duplicates for all taxes are to be prepared by the board of 
 county assessors and they are to be written by cities, boroughs, 
 towns and townships. Each duplicate will, of course, contain each 
 resident's county, city or borough or township or town tax and 
 school and poor tax. A direction is placed in the article requiring 
 the Bureau of Municipalities of the Department of Internal Affairs 
 to prepare model duplicates and to certify the form thereof to tWe 
 board of county assessors. 
 
 At the same time that the duplicates are prepared the board of 
 county assessors prepare notices to the taxables. These notices 
 contain all the information shown in the duplicate with other in- 
 formation and have spaces where notations of payments may be 
 made. To each notice are to be attached two stubs. These stubs 
 are for the purpose of permitting the payment of taxes in instal- 
 ments, and whenever an instalment is paid, one of the stubs is to be 
 detached and a record of the payment made thereon, and then the 
 same is forwarded to the county tax collector's office for entry upon 
 the duplicate. It will be necessary under the system adopted for the 
 taxable to bring his notice with him to the place of payment unless 
 he desires to pay the taxes at the county tax collector's office where, 
 of course, the amount to be paid would be shown by the duplicate. 
 Piovision is made that where a taxpayer shall loose or destroy his 
 notice he may receive additional copies. 
 
 The county treasurer is designated as the county tax collector 
 and he is given a salary for these duties which ranges anywhere 
 from iive thousand dollars in second class counties to five hundred 
 dollars in eighth class, counties. With the consent of the board of 
 county commissioners he may appoint clerks to assist him in the 
 collection of all taxes. He is authorized to deputize any of his clerks 
 to make collections for him, and to sit in the various municipal 
 subdivisions as the occasion may require. He may also deputize 
 any bank, banking institution or trust company to receive taxes but 
 <^nly at their places of business. 
 
 The entire costs of the collection of taxes including the salary 
 <^»f the treasurer and his clerks is to be paid, one-half by the county 
 
 13 
 
and one-half by the local districts in proportion that the valuation 
 of the assessment of the particular district bears to the total 
 valuation of all said taxes. 
 
 The county tax collector is held responsible for the collection of 
 all county, city, borough, town, township, school and poor taxes. 
 It is the purpose of the bill to reqinre each county tax collector to 
 close up his own books, and his executors and administrators may do 
 the same in case of his death. 
 
 The duplicates are delivered by the board of county assessors to 
 the county tax collector not later than the last day of February of 
 each year, and the notices when prepared by the board of county 
 assessors are to be mailed so as to be in the hands of the taxables 
 by that date. 
 
 All of these taxes are deemed to be first liens from the time that 
 the duplicates are placed in the hands of the collector and the lien 
 is to remain until such taxes are fully paid and satisfied or are dis- 
 chained by a county commissioners* sale. 
 
 It is proposed to permit the payment of all taxes in two instal- 
 ments. This provision is made so that the payment may not oc- 
 casion a hardship. The first instalment is due on the first day of 
 March and must be paid before the first day of May, while the second 
 instalment becomes due on the first day of August and must be paid 
 before the first day of October. If the instalments are not paid by 
 the first day of May and the first day of October they become de- 
 linquent and a penalty of one per centum per months is added, which 
 penalty dates from the date when the taxes became due and not 
 from the date when they became delinquent. It is proposed that 
 all taxes shall be payable, when due, at face and that hereafter no 
 abatements shall be allowed. 
 
 Provision is made for the payment of taxes by money order or 
 certified check forv\^arded by registered mail. 
 
 Practically the same jjowcrs as now exist are given to the county 
 tax collector to collect delinquent taxes by distress or sale of ^oods 
 and chattels or by imprisonment of the delinquent, but the manda- 
 tory provisions of the present law are stricken therefrom. It is the 
 purpose of the Commission to permit this procedure but not to re- 
 quire it, so that if no sale is had and there is personal property upon 
 the premises, the property may nevertheless be return for non-pay- 
 ment of taxes and may ])e sold. It is specifically provided that no 
 failure to demand or to collect any taxes by distress and sale of goods 
 and chattels shall invalidate any tax sale had for the collection of 
 such taxes. 
 
 To assist the county tax collector in the collection of delinquent 
 taxes, he is authorized to deputize any constable of the countv to 
 collect delinquent taxes by distress and sale of goods and chattels 
 
 14 
 
 and is authorized at such sale to collect a fee of two dollars for his 
 services. Provision is made for the collection of all poll taxes froyi 
 employers. There are adopted from similar provisions now con- 
 tained in the school code. 
 
 The county tax collector is required to make a final settlement of 
 all taxes not later than the first Monday of January of the year fol- 
 lowing the one in which they were collectible at which time he is 
 also required to make return to the county commissioners of all 
 taxes on real property which have not been paid. The county tax 
 collector's accounts are to be audited by the controller in counties 
 where there is such ah officer and in other counties by an auditor 
 who is to be appointed by the court of common pleas. The cost of 
 the audit is to be an item of the costs of the collection of taxes and 
 paid accordingly. 
 
 ARTICLE VII 
 Tax Sales 
 
 The commission proposes that all delinquent taxes shall be col- 
 lected at a county treasurer's sale, and that hereafter no liens for 
 such taxes shall be filed in the office of the prothonotary. Exper- 
 ience has proven that the collection of delinquent taxes by lien is un- 
 satisfactory and very costly, but it is proposed that the lien of taxes, 
 which has been fixed by the act, may be collected by a certification of 
 the amount due, by the county tax collector, county treasurer or the 
 county commissioners, to the sheriff in case he makes judicial sale 
 of any such property. 
 
 The system of tax sales adopted is founded to a large 
 extent upon the present system which prevails for the 
 collection of delinquent taxes upon seated and unseated lands 
 at treasurer's sales, but the procedure has been greatly 
 simplified and the law upon the subject has been har- 
 monized. As has been before stated it is proposed that no failure 
 of the county tax collector to demand or to collect any taxes by the 
 distress and sale of goods or chattels, or by imprisonment of the de- 
 linquent, shall invalidate any tax sale had or any title acquired at 
 such sale. 
 
 W^hen any person purchases land at a tresaurer's sale he is required 
 to pay the taxes, penalties and costs due together with a fee for the 
 recording of the deed and a fee for the filing of any surplus bond for 
 the amount bid over and above the taxes, penalties and costs, which 
 amount need not be paid but is secured by the surplus bond. This 
 bond is filed in the office of the prothonotary and becomes a lien 
 upon the property in the same manner as a judgment. 
 
 A form of deed is provided which may be used either for sales to 
 individuals or to the commissioners. The deed is to be recorded 
 
in the reciMTders office and no record thereof is any longer to be kept 
 in the office of the prothonotary. The deeds are to be indexed in the 
 name of the owner or reputed owner as grantor, and in the name of 
 the purchaser as grantee. 
 
 The right of redemption within two years after any sale is to 
 exist in the owner. In case of any such redemption the county 
 treasurer is required to cause an entry to be made in the recorder's 
 office, on the margin of the deed, by writing thereon the word 
 "redeemed." 
 
 In the case of sales to the ccninty commissioners the lands are no 
 Icnger taxed upon the duplicates, but the county commissioners make 
 an entry upon their records of the taxes accruing from time to time 
 upon such property, so that the same may be known in case of any 
 redemption. 
 
 If lands purchased by the county commissioners, are not redeemed 
 within two years, they are directed to expose the same to sale at a 
 county commissioners' sale and at an\ such sale the propertv m.'iy 
 be sold for any amount which may be bid. 
 
 ARTICLE VIII 
 
 Tliis article cites for repeal numerous acts which will be super- 
 seded. Care has been taken to repeal such acts only so far as ihey 
 relate to the districts to which the act applies. 
 
 A Synopsis of a Proposed Centralized System for the 
 Assessment and Collection of County, City, Borough, 
 Town, Township, School and Poor Taxes 
 
 1. Board of County Assessors take over duties of county com- 
 missioners with regfard to assessments and revisions thereof. 
 
 2. Board appointed by count} commissioners for four years, ex- 
 cept in seventh and eighth class counties where commissioners act 
 as board. 
 
 3. Assessments are made annually, instead of triennially. 
 
 4. Precepts are issued to appointed subordinate assessors between 
 the first Monday of January and February 1st. 
 
 5. Subordinate assessors make returns of assessments not later 
 than September 1st. 
 
 6. Revisions to be made and appeals heard by board of county 
 assessors between September 1st and November 30th. 
 
 7. Valuations are to be certified to local districts not later than 
 December 1-st. 
 
 16 
 
 8. Levies are to be made by local districts between December 1st 
 and January 1st and certified to Board of County Assessors before 
 January 1st. 
 
 9. Duplicates are to be prepared by board of County Assessors 
 in January and February. 
 
 10. Notices to taxable are to be prepared by Board of County As- 
 sessors in January and February. 
 
 11. Duplicates arc delivered to County Tax Collector (Countv 
 Treasurer) not later than the last dav of Februar\ . 
 
 12. Tax notices are mailed to taxable, not later than the last day 
 of February. 
 
 13. Taxes arc payable in two instalments. 
 
 14. Taxes when due are payable at face (no abatements). 
 
 15. First instalment is due March 1st and is payable before 
 May 1st. 
 
 16. Penalty of one per cent. ])er month attaches to first instalment 
 after April 30, and is added as of March 1st. 
 
 17. Second instalment is due August 1st and is payable before 
 October 1st. 
 
 18. Penalty of one per cent, per month attaches to second instal- 
 ment after September 31st and is added as of Augitst 1st. 
 
 19. Instalments are delinquent May 1st, and October Ut respec- 
 tively. 
 
 20. Returns of delinquent taxes are made to county commissioners 
 not later than the first Monday of January. 
 
 21. County Treasurers' sale for delinquent taxes June (second 
 Monday). 
 
 22. County Commissioners' sale of lands purchased at Treas- 
 urer's sale, every two years. 
 
 All of which is respectively submitted. 
 Tax Law Revision Commission. 
 
 RODNEY A. MERCUR, Chairman. 
 BERNARD J. MYERS, Secretary. 
 Jan. 27, 1921. R.A.ZIMMERMAN, 
 
 A. C. GUMBERT, 
 JOPIN G. MARSHALL. 
 
AN ACT 
 
 To amend, revise, chantj^e and consolidate the laws relating^ to the 
 assessment of persons, property and subjects of taxation, and 
 the levy and collection of taxes in counties of the second, 
 third, fourth, fifth, sixth, seventh and eighth classes, and in 
 cities of the third class, boroughs, towns, townships, school 
 districts of the second, third, and fourth classes, independent 
 school districts, and certain poor districts ; permitting cities 
 of the second class to accept the i)i;ovisions of this act and be- 
 come subject thereto : and repealing existing laws. 
 
 CONTENTS 
 
 Sections. 
 
 Article I. Preliminary Provisions, 101-113 
 
 Article II. Board of County Assessors, 201-211 
 
 Article III. Subjects of Local Taxation. Exemptions,.. 301-304 
 
 Article IV. Annual Assessments, 401-433 
 
 Article V. Revisions. Appeals from Assessments, . . . 501-515 
 
 Article \ I. Collection of Taxes, 601-633 
 
 Article MI. Fax Sales, 701-725 
 
 Article VIII. Acts of Assembly Repealed, 801-802 
 
 Section 1. Be it enacted by the Senate and House of Repre- 
 sentatives of the Commonwealth f)f Pennsylvania in Cieneral As- 
 seml)l\ met, and it is hereb} enacted by the authority of the same, 
 That the laws lor the assessment and collection of taxes in counties 
 of the second, third, fourth, fifth, sixth, seventh and eighth classes, 
 in cities of the third class, in boroughs, in towns, in townships, in 
 school districts of the second, third, and fourth classes, and in in- 
 dependent school districts, and in poor districts coextensive with or 
 embracing territory in (me or more counties or other municipal sub- 
 divisions, are hereby revised, amended and consolidated as follows : 
 
 ARTICLE I 
 Preliminary Provisions 
 
 Section 101. SHORT TITLE. This act shall be known and 
 cited as "The Local Taxation Act." 
 
 Section 102. DEFINITION OF CERTAIN WORDS. The 
 term "corporate authorities" as used in this act shall be construed 
 to mean, (a) the county commissioners of any county, (b) the mayor 
 
 18 
 
 or the council, or both, of any city, (c) the burgess or council, or 
 both, of any borough or town, (d) the board of township commis- 
 sioners of any township of the first class, (e) the board of township 
 supervisors of any township of the second class, (f) the board of 
 school directors of any school district, and (g) the managers, di- 
 rectors or oversers of any poor district. 
 
 Section 103. APPLICATION OF ACT. This act shall apply 
 to all counties of the second, third, fourth, fifth, sixth, seventh and 
 eighth classes, to all cities of the third class, to all boroughs, to all 
 towns, to all townships, U) all school districts of the second, third, 
 and fourth classes, and all independent school districts, and to all 
 poor districts coextensive with or embracing territory in one or more 
 counties or other municipal subdivisions. 
 
 Secti(m 104. ACCEPTANCE OF ACT BY CITIES OR THE 
 SECOND CLASS. Any city of the second class may become sub- 
 ject to the provisions of this act, and the mayor and council of any 
 such city may eflFect the same by an ordinance, duly passed. A 
 copy of such ordinance, approved by the mayor and duly certified. 
 accomi)anied by a statement of the vote thereon, with the names 
 of the members of council voting" for and against said ordinance, 
 shall be forwarded to and filed in the (jfficc of the Secretary of the 
 Commonwealth, and when so filed the Governor shall, under the 
 great seal of the Commonwealth, certify the acceptance of the pro- 
 visions of this act, which certificate shall be recorded among the 
 minutes of the council, and in the office for the recording of deeds in 
 the proper county. 
 
 From the date of any such acceptance, the assessment of persons, 
 property and subjects for taxation for second class city purposes and 
 the levy and the collection of taxes in such city shall be made only 
 in accordance with the provisions of this act and by the officers 
 
 herein designated. 
 
 Whenever any such city shall accept the provisions of this act, 
 the taxes levied and assessed prior to such acceptance shall be col- 
 lectible in the same manner and with like eflFect as if no such ac- 
 ceptance had been had, and for such purposes all the rights, powers, 
 duties, privileges and liabilities of the said city and the officers 
 thereof shall be preserved. 
 
 Section 105. ASSESSMENTS IN THE YEAR 1921. COL- 
 LECTIONS IN 1922. In the vear one thousand nine hundred and 
 twenty-one, the several city, borough, ward and township assessors 
 shall proceed to make the assessments which are now provided for 
 by law and such assessments shall be revised by the county commis- 
 sioners for taxation for county, borough, township, poor and school 
 purposes and by the councils of cities of the third class for city and 
 
 19 
 
school purposes in the manner and at the time or times now i:)rovi(led 
 by law, and such assessments shall be the assessments upon which 
 all taxes of the several districts to which this act applies, shall be 
 levied and collected for the year one thousand nine hundred and 
 twenty-two. 
 
 Section 106. OFFICE OF TAX COLLECTOR ABOLISHED. 
 POWERS, ETC., PRESERVED FOR COLLECTION OF AC- 
 CRUED TAXES. The office of tax collector in any county, city, 
 borough, town, township, sch(K)l or \)oov district subject to the pro- 
 visions of this act shall be abolished after the first day of January, 
 one thousand nine hundred and twenty-three, except so far as the 
 same may be necessary for the collection of taxes charged in dupli- 
 cates placed in the hands of such collectors prior to such date, and 
 for such purposes all the rights, powers, duties, privileges, emol- 
 uments and liabilities provided by laws existing at the time this act 
 goes into effect are preserved. 
 
 Section .107. COLLECTION OF ACCRUED l AXES. FIL- 
 ING LIENS. RETURNS TO COUNTY COMMISSIONERS 
 FOR NON-PAYMENT. SALES. All county, city, borouj^h, 
 town, township, school and poor taxes which have accrued at the 
 time this act goes into effect shall be collected and the lien of the 
 same shall be preserved and be collectible, or return thereof to the 
 county commissioners for non-payment shall be made and sale 
 thereon had, as if the acts under w^hich such taxes were levied and 
 assessed, or under W'hich the lien accrued and was collectible, or 
 the return was made and sale held, had not been repealed, and for 
 such purposes such acts are saved from repeal. 
 
 Section 108. COLLECTION OF ACCRUED TAXES IN 
 THIRD CLASS CITIES. CITY TREASURERS' SALES. All 
 city taxes which have accrued in any city of the third class at the 
 time this act goes into effect shall be collectible by sale of the prop- 
 erty upon which the same were levied and assessed, by the city 
 treasurer, as if the acts under which they were levied and assessed, 
 or under which the sale was held, had not been repealed, and for 
 such purposes such acts are saved from repeal. 
 
 Section 109. SALE OF PROPERTY RETURXKl) VOR NON- 
 PAYMENT OF TAXES PRIOR TO PASSAGE OF ACT. All 
 property which has been returned to the county commissioners for 
 non-payment of county, city, borough, town, township, school or 
 poor taxes prior to the time when this act goes into effect, shall con- 
 tinue to be liable for the payment of such taxes, and the county 
 treasurer, or the county commissioners in the case of lands pur- 
 chased by them for the county, shall proceed to sell the same with 
 
 20 
 
 like force and effect as if the acts under which such return was maae 
 and under which such sale was held, had not been repealed, and for 
 such purposes such acts are saved from repeal. 
 
 Section 110. COLLLXTION OI^^ FAX LIENS FILED PRIOR 
 TO PASSAGE OF ACT. All legal and valid county, city, borough, 
 town, township, school and poor tax liens, which shall have been filed 
 in the office of the prothonotary of any county, shall continue to be 
 legal and valid liens, and shall be collectible in the same manner as 
 if the acts under which said liens were filed and under which the 
 same are collected had not been repealed, and for such purposes 
 such acts are saved from repeal. 
 
 Section 111: CONSTITUTIONALITY OF ACT. The pro- 
 visions of this act shall be severable, and if any of its provisions 
 shall be held to be unconstitutional, the decision of the court shall 
 not affect or impair any of the remaining provisions of the act. It 
 is hereby declared as a legislative intent that this act would have 
 been adopted had such unconstitutional provision not been included 
 therein. 
 
 Section 112. EFFECT OF ACT ON EXISTING LAWS. The 
 provisions of this act so far as they are the same as those of existing 
 laws shall be construed as a continuation of such laws, and not as 
 new enactments. The repeal by this act of any act of assembly or 
 part thereof shall not revive any act or part thereof heretofore re- 
 pealed or superseded. The provisions of this act shall not affect any 
 act done, liability incurred, or any right accrued or vested, nor af- 
 fect any suit or prosecution, pending or to be instituted, to enforce 
 any right or punish any offense under the authority of such repealed 
 laws. 
 
 Section 113. ENACTING CLAUSES NOT REPEALED. 
 Whenever the first section of an act is wholly repealed but not the 
 entire act, the repeal shall not extend to the enacting clause if the 
 same is included in such first section. 
 
 ARTICLE II ' 
 Board of County Assessors 
 
 Section 201. BOARD OF COUNTY ASSESSORS CREATED. 
 In each county of this Commonwealth, except in cout\ties of the first 
 class, there is hereby created a Board of County Assessors. In 
 counties of the second class the Board of County Assessors shall be 
 composed of seven members. In counties of the third, fourth, fifth 
 and sixth classes, the Board of County Assessors, shall be composed 
 of three members, and in counties of the seventh and eighth classes 
 
 21 
 
the County Commissioner shall act as the Board of County Asses- 
 sors. The members of the board shall be known as County Asses- 
 sors. 
 
 Section 202. APPOINTMENT OF COUNTY ASSESSORS. 
 QUALIFICATIONS. In counties of the second, third, fourth, fifth 
 and sixth classes, the county assessors shall be appointed by the 
 County Commissioners for the term of four years each from the 
 first Monday of Januarv- next following their appointment, and un- 
 til their successors arc duly appointed and qualified. The iirst ap- 
 pointments under the provisions of this act shall be made befcM-e 
 the first day of January, one thousand nine hundred and twenty-two, 
 and in counties of the second class three county assessors shall be 
 appointed for terms of two years each, and four for terms of four 
 years each. In each other county in which ai)pointments are to be 
 made, one county assessor shall be ai)p()inted for a term of two 
 year5 and two for terms of four years each. Before the first Mon- 
 day of January of each even numbered year, the County Commis- 
 sioners shall appoint a sufficient number of county assessors for 
 terms of four years each to take the place of those whose terms are 
 about to expire. 
 
 No person shall be elig-ible to hold the office of county assessor 
 unless he is a citizen of the Commonwealth and a qualified elector 
 and a freeholder of the county. 
 
 Section 203. VACANCIES. Any vacancy in the office of county 
 assessor, in counties of the second, third, fourth, fifth and sixth 
 classes, happening by death, resignation, removal from the county, 
 or in any other manner, shall be filled by appointment, for the unex- 
 pired term, by the county commissioners. 
 
 Section 204. SALARIES OF COUNTY ASSESSORS. Each 
 county assessor shall receive an annual salar}% which is hereby fixed 
 as follows : 
 
 (a) In counties of the second cla.ss, five thousand dollars 
 
 ($5,000) ; 
 
 (b) In counties of the third class, four thousand dollars ($4,000) : 
 
 (c) In countiesfof the fourth class, three thousand five hundred 
 dollars ($3,500) ; 
 
 (d) In counties of the fifth class, three thousand dollars ($3,000) ; 
 
 (e) In counties of the sixth class, two thousand dollars ($2,aX)) : 
 
 (f) In counties of the seventh class, three hundred dollars ($300) 
 in addition to the salary received as county commissioner; and 
 
 (g) In counties of the eighth class, two hundred dollars ($200) 
 in addition to the salary received as' county commissioner. 
 
 The salaries of the county assessors shall be paid by the several 
 counties from their respective county treasuries in the usual manner. 
 
 22 
 
 In addition to his salary, each county assessor shall, when perform- 
 ing duties away from the county seat, be allowed his actual expenses 
 necessarily incurred in the discharge of the duties of his office, in- 
 cluding hotel expenses and mileage at the prevailing rate. 
 
 Section 205. OATH OF OFFICi:. l-.ach county assessor shall, 
 before he enters upon the duties of his office, take and subscribe to 
 the oath of office prescribed by article seven of the Constitution, 
 which oath shall be filed in the office of the clerk of the Court of 
 Ouarter Sessions of the county. 
 
 Section 206. OFFICE OF ASSESSOR FOR VAFA ATION 
 PURPOSES ABOLISHED. ONE ASSESSMENT FOR TAX- 
 ATION PURPOSES PROVIDED. After the first Monday of 
 January, one thousand nine hundred and twenty-two the office of 
 city, ward, borough, town and townshi]) assessor, and the several 
 boards for the assessment and revision of taxes, as now existing for 
 the assessment of property and occupations for state, county, city, 
 borough, town, township, school and poor purposes are hereby 
 abolished, and all assessments and valuations for local taxation pur- 
 ])oses in the counties to which this act applies shall be made by and 
 under the direction of the P.oard of County Assessors and shall be 
 the assessments and valuations ui>()n which all county, city, borough, 
 town, township, school and poor taxes shall be levied and collected. 
 Nothing contained in this section shall be construed as abolishing the 
 office of assessor in so far as the same relates to the performance of 
 duties connected with elections. 
 
 Section 207. ORGANIZATION Ol liOARD. ^^lEETIXCiS. 
 QUORUM. Tlie county assessors shall meet on the first Monday 
 of January, one thousand nine hundred and twenty-two and every 
 two years thereafter and shall immediately organize as a P»oard of 
 County .Assessors by the election of a ])rc-sident. Failure of the 
 county assessors to organize as a board within fifteen dav s from the 
 date fixed for the organization meeting shall be sufficient cause for 
 forfeiture of and removal from office. Stated meetings of the board 
 shall be held at such times as the public business may require and as 
 may be agreed upon by the board. In counties of the second class 
 four members of the r)oard of County Assessors shall constitute a 
 quorum for the transaction of all business, and in all other counties 
 to which this act applies, two members of the board shall constitute 
 a quorum. 
 
 Section 208. CT.FRKS. SALARIES. The r>oanl of County 
 Assessors may appoint a chief clerk and such additional clerks as 
 the County Commissioners may deem necessary. The chief clerk 
 and additional clerks shall receive such salaries as may be fixed by 
 the County Commissioners or the salary board of the county in 
 
 23 
 
counties where such board exists, which salaries shall be paid bv 
 the county from the county treasury in the usual manner. The 
 County Commissioners, with the consent of the Hoard of County 
 Assessors, when such clerks may not be needed bv said board, may 
 assign any of said clerks to assist the county tax collector herein- 
 after provided for, in the collection of taxes. 
 
 Section 209. OFFICE. SUPPLIES. The office of the Board of 
 County Assessors shall be kept at the county seat, in the court house 
 or such other place as may be provided by the County Commis- 
 sioners. The County Commissioners shall furnish at the expense 
 of the county, to the Board of County Assessors, all books, records 
 and supplies necessary in the transaction of their business. 
 
 Section 210 RIX'ORDS. All records of the Board of Countv 
 Assessors shall be kept in the office of the board, and shall be public 
 records open to the inspection of the public during business h(,urs 
 and copies thereof duly certified by the president of the board shall 
 be admitted in evidence in all courts and elsewhere. 
 
 Section 211. DIVISION OF COUNTIES L\T() DISTRICTS 
 SUBORDINATE ASSESSORS COMPENSATION AND EX- 
 PENSES. The Board of County Assessors shall divide the county 
 into a convenient number of districts and shall appoint one or more 
 subordinate assessors for each district. The subordinate assessors 
 shall receive such compensation as the County Commissioners, or 
 the salar\^ board in counties where such board exists, shall fix. The 
 subordinate assessors shall also be entitled to actual and necessary 
 expenses when enj^aged in the performance of their duties. The 
 compensation and expenses of the subordinate assessors shall be 
 paid by the county. At any time when subordinate assessors are 
 not engaged in the performance of the duties imposed by this act, 
 the Board of County Assessors may require such subordinate asses- 
 sors to perform clerical duties for said board or may u]:»on request 
 assign them to assist the county tax collector in the collection of 
 taxes. 
 
 ARTICLE III 
 Subjects of Local Taxation. Exemptions 
 
 Section 301. SUBJECTS OF LOCAL TAXATION. All prop- 
 erty, persons and subjects of the following classes shall be liable to 
 taxation for all county, city, borough, town, township, school and 
 poor purposes, viz: 
 
 . (a) All real estate, to-wit: Houses, lands, lots of ground and 
 ground rents, minerals, mills and manufactories of all kinds, furnaces, 
 
 24 
 
 forges, bloomeries, distilleries, sugar-houses, malt-houses, breweries, 
 
 tan yards, fisheries and ferries, wharves and all other real estate not 
 exempt by this act from taxation ; 
 
 (b) All horses, mares, geldings, mules and neat cattle over the 
 age of four years; 
 
 (c) All traction engines; and 
 
 (d) In addition to the taxation of the above enumerated prop- 
 erty and subjects, all male and female persons over the age of twenty- 
 one years shall be subject to the payment of poll taxes, as pro- 
 vided by existing laws, for county, city, borough, town, township, 
 and school purposes, which taxes shall be in lieu of taxes heretofore 
 collected by said districts upon salaries and emoluments of office, 
 posts of profit, and trades, professions and occupations. 
 
 Section 302. PERSONAL PROPER1V TAXAIVLE FOR 
 COUNTY PURPOSES ONLY. EXCEPTIONS. All personal 
 property of the classes hereinafter enumerated, owned, held or 
 possessed by any person, copartnership, or unincorporated associa- 
 tion or company, resident, located or liable to taxation within this 
 Commonwealth, or by any joint-stock company association, lim- 
 ited partnership, bank or corporation formed, erected or incorporated 
 in pursuance of any law of this Commonwealth or of the United 
 States, or of any other state or government, and liable to taxation 
 within this Commonwealth, whether such personal property be 
 owned, held or possessed by such person, co-partnership, unincor- 
 porated association, company, joint-stock company or association, 
 limited partnership, bank or corporation in his or its own right, or 
 as an active trustee, agent, attorney-in-fact, or in any other capacity, 
 for the use, benefit, or advantage of any other person, copartner- 
 ship, unincorporated association, comapny, joint-stock company or 
 association, limited partnership, bank, or corporation — ^is hereby 
 made taxable annually for county pur])oses at the rate of four mills 
 on each dollar of the value thereof, and no failure to assess or return 
 the same shall discharge such owner or holder thereof from liability 
 therefor; that is to say— 
 
 (a) All mortgages: 
 
 (b) All moneys owing by solvent debtors, whether by promis- 
 sory note, or penal or single bill, bond or judgment; 
 
 (c) All articles of agreement and accounts bearing interest; 
 
 (d) All public loans, except those'issued by this Commonwealth, 
 or by the L%ited States, and those made taxable for State purposes 
 by the law^s of this Commonwealth : 
 
 (e) All h^ans issued by any cor])oration, association, com]janv, or 
 limited partnership, created or formed under the laws of this Com- 
 monwealth or of the L^nited States, or of any other state or govern- 
 ment, including car-trust securities and loans secured by bonds or 
 
 25 
 
any other form of certificate or evidence of indebtedness, whether 
 
 the interest be included in the principal of the obligation or payable 
 by the terms thereof, except such loans as are made taxable for state 
 pur])oses by the laws of this Commonwealth; 
 
 (f) All shares of stock in any bank, corporation, association, 
 com]\iny or limited partnership, created or formed under the laws 
 of this Commonwealth, or of the United States, or of anv other state 
 or government, except shares of stock in any bank, corporation, or 
 limited partnership, that may be liable to a tax on its shares or its 
 capital st(H^k for state i)iir])oses under the laws of this Common- 
 wealth, or relieved from the pa> ment of tax on its shares or capital 
 Ftock for state purposes by the laws of this Commonwealth ; 
 
 (g) All moneys loaned or invested in any other state, territory, 
 the District of Columbia or any foreign country; 
 
 (h) All other moneyed capital in the hands of individual citizens 
 of the State : 
 
 (i) All vehicles used in transporting passengeers for hire, except 
 steam and street passenger railway cars, owned, used or possessed 
 within this Commonwealth by any person or by any corporate bodv : 
 and 
 
 (j) AH annuities yielding annually over two hundred dollars. 
 
 The provisions of this section shall not apply: 
 
 (a) To bank notes, or notes discounted or negotiated by any bank 
 or banking institution, savings institution or trust company ; 
 
 (b) To building and loan associations, or to savings institutions 
 having no capital stock: but nothing herein contained shall be con- 
 strued to exempt individual depositors in savings institutions hav- 
 ing no cai)ital stock from an\' taxation to which such depositors 
 ma} be subject; and if at any time, any persons, or bodies cor- 
 porate have agreed or shall hereafter agree to issue their, or its 
 securities, bonds or other evidences of indebtedness free from the 
 said four mills tax, herein provided for, or have agreed or shall 
 hereafter agree to pav the same, nothinj^ herein contained shall ])e 
 so construed as to exempt it or them from ]>aying the said four mills 
 tax on any of such securities, bonds or other evidences of indebted- 
 ness, as may be held, owned by, or owing to the said savings insti 
 tution haviner no capital stock; 
 
 (c) To fire companies, firemen's relief associations, life or fire 
 insurance corporations having no capital stock, secret and bene- 
 ficial societies, labor unions and labor union relief associations, and 
 all beneficial organizations payin^r sick or death benefits, or both, 
 from funds received from xoluntary contributions, or assessments 
 u])on members of such associations, societies or unions; or 
 
 (d) To bonds, mortgages and other securities owned in their 
 own right by corporations, limited partnerships, and joint-stock as- 
 
 26 ' ' 
 
 sociations liable to a tax on capital stock for State purposes, but 
 corporations, limited partnership associations and joint-stock asso- 
 ciations, holding such securities as trustees, executors, admin- 
 istrators, guardians, or in any other manner, shall return the same 
 and pay the tax imposed by this section upon all securities so held 
 by them as in the case of individuals. 
 
 None of the classes of property made taxable by this section for 
 county purposes, shall be taxed or taxable for any city, borough, 
 town, township, school or poor purposes or for State purposes. 
 
 Section 303. RESIDRN F ALIENS TAXABLE. Any un- 
 naturalized foreign born person who lives within the boundaries of 
 this Commonwealth shall be considered a resident and shall be sub- 
 ject to the payment of all taxes levied by any county, city, borough, 
 town, township, school or poor district, in the same manner and un- 
 der the same penalties as citizens of this Commonwealth. 
 
 Section 304. PROPERTY EXEMPT FROM LOCAL TAX- 
 ATION. The following classes of property shall be exempt from 
 
 « 
 
 all county, city, borough, town, township, school and poor district 
 
 taxes, viz : 
 
 (a) All churches, meeting houses, or other regular places of 
 stated worship, with ground thereto annexed necessary for the oc- 
 cupancy and enjoyment of the same; 
 
 (b) All burial grounds not used or held for private or corporate 
 ])rofit ; and all lots, or the right of sepulture in*such lots, granted to 
 any ])erson or family by any incorporated cemeter}' company, or 
 church or religious congregation, within any common inclosure made 
 by such company, church, or congregation, for the purpose of the 
 perpetual burial of the dead, so long as such lots shall be used or held 
 only for the purposes of sepulture; 
 
 (c) All hospitals, universities, colleges, seminaries, academies, 
 associations and institutions of learning, benevolence, or charit} , with 
 the grounds thereto annexed and necessary for the occupancy and 
 enjoyment of the same, founded, endowed and maintained by the 
 public or by private charity; 
 
 (d) All school houses belonging to any county, city, borough, 
 town, township, or school district with the ground thereto annexed 
 and necessary for the occupancy and enjoyment of the same ; 
 
 (e) All court-houses, jails, poor-houses and all other ])ublic 
 property used for public purposes with the ground thereto annexed 
 and necessary for the occupancy and enjoyment of the same. 
 
 Nothing contained in clauses (a), (b), (c), (d), and (e) of this 
 section, shall exempt any property, real or personal which is not in 
 actual use or occupation for the purposes aforesaid, and from which 
 any income or revenue is derived; nor shall anything in anv of said 
 clauses exempt any property real or personal in actual use and oc- 
 
 27 
 
cupation for the purposes aforesaid unless the person or persons, 
 association or corporation so using or occupying the same, shall be 
 seized of the legal or equitable title in the realty and possessor of 
 the personal property absolutely. 
 
 (f) Any building which shall be owned and occupied by a free, 
 public, non-sectarian library and the land on which it stands and 
 that which is immediately and necessarily appurtenjuit thereto, not- 
 withstanding the fact that some portion or portions of said buildings 
 or lands appurtenant may be yielding rentals to the corporation or 
 association managing such library, if the net receipts of such cor- 
 poration or association from rentals shall be used solely for the pur- 
 pose of maintaining the said library ; 
 
 (g) All property, including buildings and lands reasonably neces- 
 sary thereto, provided or maintained by public or private charity and 
 used exclusively by museums, or art galleries and not used for pri- 
 vate or corporate profit, so long as the said public use continues : 
 
 (h) All playgrounds, with the equipments and grounds thereto 
 annexed, necessar}' for the occupanc} and enjoyment of the same, 
 founded, endowed, or maintained by public or private charity, which 
 apply their entire revenue to the support and repair of such play- 
 grounds, and to increase the efficiency and facilities thereof, either 
 in ground or buildings or otherwise and for no other purpose, and 
 owned, leased, possessed, or controlled by public school boards, or 
 properly organized and duly constituted playground associations 
 and approved and accepted by the board of county assessors of the 
 county in which such playgrounds arc situated. This clause shall 
 not exempt from taxation any property real or personal which is 
 not in actual use and occupation for the purposes aforesaid and from 
 which any income or revenue is derived ; 
 
 (i) All bonds and mortgages issued by the trustees of any State 
 Normal School under the provisions of the Act of May twenty- 
 second, one thousand nine hundred and one (P. L. 290) entitled, 
 "An act authorizing the trustees of any State Normal School of 
 the State of Pennsylvania to refund its bonded indebtedness at a 
 lower rate of interest, and to include in the reissue of bonds a 
 limited amount of additional indebtedness, contracted prior to the 
 passage of this act, for the erection of buildings or the making of 
 other improvements 
 
 (i) All real estate of public service corporations necessary for 
 the enjoyment of their franchises; and 
 
 (k) All property and lands owned by the government of the 
 United States and by the Commonwealth of Pennsylvania, but such 
 exemption shall not apply to any charges placed upon any such lands 
 for county, township or school purposes. 
 
 28 
 
 ARTICLE IV 
 
 Annual Assessments 
 
 Section 401. ANNUAL ASSESSMENTS. TRIENNIAL AS- 
 SESSMENTS ABOEISHEl). It shall be the duty of the board of 
 county assessors to make an assessment of persons, and an assess- 
 ment and valuation of all property and subjects of taxation for 
 county, city, borough, town, townhip, school and poor purposes, in 
 the year one thousand nine hundred and twenty-two and annually 
 thereafter; and all triennial assessments and valuations for local 
 taxation purposes as now existing in the several counties, and cities 
 and used as a basis for the collection of taxes for county, city, bor- 
 ough, town, township, school and poor purposes are hereby abolished. 
 
 Section 402. OATH OE SUBORDINATE ASSESSOR. Each 
 subordinate assessor before assuming the duties of his office shall 
 take and subscribe the following oath or affirmation: 
 
 "You do (swear or affirm) that you will support the Constitution 
 of the United States and the Constitution of Pennsylvania ; and that 
 
 you will perform your duty as subordinate assessor of the 
 
 district of County with honesty 
 
 and fidelity, accordin<>- to the laws of this Commonwealth, and with- 
 out fear, favor, affection, hatred, malice or ill will." 
 
 The oath or affirmation herein required shall be filed with the 
 board of county assessors. 
 
 Section 403. ADOPTION OE UNIFORM STANDARDS. The 
 subordinate assessors shall, at least once each year meet with the 
 board of county assessors on the day chosen by them. At such 
 meeting a uniform standard shall be adopted to ascertain the actual 
 value of all property made taxable by existing law. In adopting 
 such uniform standard there shall be taken into consideration (a) 
 the improvements to the property, (b) proximity to the market, and 
 (c) other advantages of situation, as well as (d) the amount paid 
 by the owner^ if the same came to the said owner through purchstee, 
 within a reasonable time prior to the assessment and (e) the amount 
 of rents, if any, demanded and received during the year next preced- 
 ing the date of the assessment. 
 
 Section 404. COUNTY COMMISSIONERS TO PREPARE 
 ASSESSMENT MAPS EOR THE USE OE THE BOARD OE 
 COUNTY ASSESSORS. I mmediately after the passage of. this act, 
 the county commissioners in each county shall cause to be prepared^ 
 if not already prepared, for the use of the board of county assessors, 
 assessment maps of all lands in their respective county, which have 
 been maped, plotted or laid out into lots and blocks. Said assess- 
 ment maps shall show the location of (a) all streets, avenues, courts 
 
 29 
 
or places : (b) the location of each lot with respect to the said 
 streets, avenues, courts or places; (c) the size of each lot; and (d) 
 the number of each lot and block. The said maps shall be prepared 
 by wards where cities, boroughs or towns are divided into wards, 
 and the blocks in each ward shall be niunbered from one upwards, 
 and the lots in each block shall be numbered from one upwards. 
 When an}' deed is presented to the board of county assessors for 
 registrati(^n which conveys a portion of a lot or lots, it shall be the 
 duty of the board of county assessors to note the said change on the 
 said maps. 
 
 Within five years from the passage of this act, the county com- 
 missioners in each county shall cause assessment maps to be made 
 
 of all lands in their respective county which are not plotted into lots 
 and blocks, showing (a) the roads and highways ; (b) the location 
 of the said lands with respect to said roads or highways ; (c) the 
 size of each tract by acreage ; (d) the portion of each tract which is 
 improved land; and (e) the portion which is wild or woodland, by 
 acreage. A separate map shall be made for each township, and the 
 properties in each township shall be numbered from one upwards. 
 
 The said county commissioners shall cause the said maps to be 
 revised and brought up to date every four years after the same ha\ c 
 been prepared. 
 
 Section 405. PRFXEPTS FOR ANNUAL ASSESSMENTS. 
 RETURNS. The board of county assessors shall between the first 
 Monday of January, and tlie first day of February of each year issue 
 their precepts, for the assessment of all persons and the assessment 
 and valuation of all property and subjects of taxation, to the sub- 
 ordinate assessors of the respective districts into which the count}' 
 has been divided. The subordinate assessors shall complete their 
 assesments and valuations in the manner provided in this act and 
 make return thereof to the board of county assessors, not later than 
 the first day of September of the same year. 
 
 Section 406. METHOD OF ASSESSMENT. PENALTY. The 
 several subordinate assessors shall assess, rate and value all prop- 
 erty and subjects of taxation according to the actual value thereof, 
 and at such rates and prices for which the same would bona fide sell 
 after full public notice ; and all customs now existing, providing for 
 the assessment and valuation of property and subjects of taxation 
 at any other rate or price than that hereinbefore provided for, are 
 abolished, prohibited and declared unlawful. They shall also make 
 a just and perfect list of all male and female persons over the age of 
 twenty-one years resident within their districts, so that they m^y 
 ' be charged with all poll taxes assessed by the various districts, and 
 shall a^rrange the same in alphabetical order according to the several 
 cities, boroughs, towns and townships in which they reside. In the 
 
 30 
 
 performance of their duties the subordinate assessors shall personally 
 view all visible pr()])erty and subjects of taxation within their re- 
 sj)ecti\'e districts and shall make a personal house to house canvass 
 in order that all persons chargeable with poll taxes may be accur- 
 ately ascertained and assessed. 
 
 In the making of assessments the subordinate assessors, when so 
 instructed by the board of county assessors, shall arrange all assess- 
 ments and valuations of real property according to the location 
 thereof by street and number, but in all such cases, persons who are 
 assessed for the payment of poll taxes only shall nevertheless be 
 listed alphabetically. 
 
 Any subordinate assessor who shall fail to make his assessment 
 in the manner provided in this section or who shall knowingly and 
 intentionally omit, neglect or refuse to assess any person or prop- 
 erty or subject of taxation or who shall knowingly and intentionally 
 assess, rate and value any property or subject of taxation at a rate 
 or price below or in excess of that which, he knows and l)elieves the 
 same would sell for at a bona fide sale after full public notice, shall 
 be guilty of a misdemanor and upon conviction thereof shall be sen- 
 tenced to pay a fine not exceeding five hundred dollars or undergo 
 imprisonment for a period of ninety days, or both. 
 
 Section 407. REGISTRY OF DEEDS AND MORTGAGES. 
 REGISTRATION BEFORE RECORDING REQUIRED. PEN- 
 ALTY. A registry of d^eds, mortgages and conveyances shall be 
 established in the office of the board of count} assessors. All deeds, 
 mortgages, and other conveyances shall be registerc(l in the office 
 of the board of county assessors before being entered of record in 
 the office of the recorder of deeds. The registry of deeds, mort- 
 gages and other conveyances shall show; (a) the date of the deed, 
 mortgage or other conveyance, (b) the names of the grantor, mort- 
 gagor and grantee or mortgagee, (c) the consideration mentioned 
 or real sum of mone\ secured in the deed, mortgage or con\ e\ ance, 
 (d) the location of the property by city, borough town or town- 
 ship, (e) the acreage or dimensions of the land mortgaged or con- 
 veyed, (f) if the conveyance by a lot or lots on a recorded plan, the 
 number or numbers of the same, (g) in the case of mortgages, a 
 brief description of the real estate u])on which such mortgage is 
 secured and (h) the date or several dates u])on which the sum or 
 portion of the sum of any mortgage shall become due and payable. 
 All assignments of mortgages and all other articles of agreement 
 given to secure the payment of money shall be likewise registered 
 with the board of county assessors before they are entered of record 
 in the office of the recorder of deeds. All mortgages, assignments 
 and articles of agreement given to secure the payment of money 
 shall have attached thereto a certificate setting forth the precise 
 
 31 
 
residence of the mortgagee, assignee or person entitied to interest. 
 Any recorder of deeds who shall permit or allow any deed, mortgage, 
 assignment, article of agreement or otheer conveyance to be recorded 
 before the same shall be registered with the board of county 
 assessors, shall be subject to the payment of a penalty of one hundred 
 dollars to be recovered as debts of hke amount are now by law re- 
 coverable. 
 
 Prior to each annual assessment the board of county assessors 
 shall deliver to the subordinate assessors a statement of all deeds, 
 mortgages, assignments, articles of agreement and conveyances 
 within their respective districts during the preceding year together 
 with all information regarding such deeds, mortgages and convey- 
 ances in their possession. 
 
 Section 408. SUBORDINATE ASSESSORS TO ASCERTAIN 
 OWNERS OF RE\L ESTATE. Each subordinate assessor, in 
 making the assessment within his district, shall ascertain as certainly 
 as possible, from the statements furnished by the board of tounty 
 assessors and from any other sources, the name of the owner of each 
 tract, piece, parcel arid lot of ground and the improvements and 
 minerals thereon in his district, and assess the same accordingly. 
 
 Section 409. ASSESSIMENTS TO SHOW NAMES AND 
 RESIDENCES OF TAXABLE INHABITANTS. The subordi- 
 nate assessors shall, in their assessments state the names and sur- 
 names and the address of each taxable inhabitant, stating the street 
 and number of the house in which such taxable inhabitant resides. 
 In all cases where such taxable inhabitant resides in a house not 
 having a street and number address, the name of the owner of the 
 house and his or her address, as definitely as possible, shall be given. 
 
 Section 410. DISTINCTION liETWEEN SEATED AND 
 UNSEATED LANDS ABOLISHED. REAL ESTATE AS- 
 SESSED WITHOUT DEDUCTION FOR ENCUMBRANCES. 
 All distinctions now existing classifying lands as seated or unseated 
 are hereby abolished, and the subordinate assessors shall hereafter 
 assess all land as land without any such distinction. All real estate 
 shall be assessed at its actual value without any deduction on ac- 
 count of any ground rent, dower, mortgage or other encumbrance 
 thereon and shall be taxed accordingly. 
 
 Section 411. LANDS, IMPRO\ EMENTS AND MINERALS 
 TO BE ASSESSED SEPARATELY. In assessing real estate all 
 improvements thereon shall be valued and assessed separately from 
 the land. In assessing minerals the same shall be assessed sep- 
 arately and apart from the surface regardless of the fact that the 
 minerals and the surface lands are owned by the same person, 
 copartnership, association or corporation. 
 
 32 
 
 Section 412. TIMBER AND CLEARED LAND TO BE 
 DESIGNATED SEPARATELY. EXEMPT PROPERTY TO 
 BE RETURNED. In making assessments, the subordinate asses- 
 sors shall make a separate return of all timber land in their respective 
 districts by specifying in separate columns how many acres of 
 cleared land each tract contains and how many acres of timber land. 
 They shall also, in a separate list, tHMHI^^ property within their 
 respective districts which is exempt bylaw from taxation. 
 
 Section 413. ASSESSMENT OF GROUND RENTS. The 
 subordinate assessors shall, in assessing ground rents, where there 
 is no provision made in ground rent deeds that the lessee shall pay 
 the taxes thereon, estimate and assess such ground rents to the 
 owners thereof. In all other cases the ground rent shall be assessed 
 to the lessee. 
 
 Section 414. ASSESSMENT OF PROPERTY OF DE- 
 CEDENTS. When any person shall die, leaving real or personal 
 estate, subject fro taxation, such property may, so long as the same 
 shall belong to the estate of such deceased person, be assessed and 
 taxed in the name of the decedent, his personal representatives or 
 his heirs, or in the name of any of them. In taxing property in the 
 names of the personal representatives or heirs, it shall not be neces- 
 sary to designate them by their given names or by their surnames. 
 
 Section 415. ASSESSMENT OF LANDS AND MINERALS 
 DIVIDED BY COUNTY, CITY, BOROUGH AND TOWNSHIP 
 
 LINES. Wherever county lines divide a tract of land, the tract 
 shall be assessed in the county in which the mansion house is situate. 
 
 Where township lines divide a tract of land, the tract shall be 
 assessed in the township where the mansion house is situate. 
 
 Where a tract of land lies partly within one or more townships 
 and partly within a borough or city so much thereof as lies within 
 the township or townships shall be assessed therein and the re- 
 mainder shall be assessed in the borough or city notwithstanding 
 that the mansion house of the tract is located in the borough or 
 city. 
 
 Where the dividing line between any two townships, or between 
 any township and borough shall pass through the mansion house of 
 any tract of farm land, the owner of such tract may choose as the 
 place of residence either of the townships or the borough, by giving 
 a written notice of his election to the board of county assessors, 
 v^ hich election shall be binding on the owner and occupants of such 
 mansion house and on future owners thereof. In case of the neglect 
 or refusal to make an election, the persons occupying said mansion 
 house shall be regarded as residing within the township, wherein 
 hes the greater portion of the land and the assessors shall in such 
 
 as 
 
 3 
 
case, or when the owner of the land elects that the place of residence 
 of the occupants of saifl mansion house shall be in the township, 
 assess such persons anrl the farm on which such mansion house is 
 erected in the township. 
 
 Where lands underlaid with minerals are divided by county, town- 
 ship, borough or city lines, such minerals shall be assessed in the 
 county, township, borough or city in which it actually lies. 
 
 Section 416. ASSESSMENTS WHERE PROPERTY UNDIS- 
 CLOSED OR FALSE RETRUNS MADE. If any subordinate 
 assessor shall have reason to believe that any person or corporation 
 has rendered a false statement of property or of any subject made 
 taxable by law. or has not made a full disclosure of the same, he 
 shall return what he shall believe to, be the full value and amount 
 theerof to the board of county assessors. If the person or corpor- 
 ation thus assessed shall feel aggrieved, an appeal may be had, 
 from such assessment. The board of county assessors may ad- 
 minister an oath or affirmation to the person or principal officer of 
 the corporation taking such appeal, touching the \ alue and amount 
 of their property or any subject made taxable, and if they deem an 
 abatement proper the same shall be made. The board of county 
 assessors may also receive other evidence. 
 
 Section 417. PENALTY ON SUBORDINATE ASSESSORS. 
 Any subordinate assessor having taken upon himself the duties of 
 his office who shall neglect or refuse to comply with any lawful order 
 or warrant issued to him by the board of county assessors, or w^ho 
 shall neglect or refuse to i)erform the duties enjoined upon him by 
 law, or who shall refuse to assess and return any person whom he 
 knows to be liable to assessment, shall forfeit a sum not exceeding 
 fifty dollars, to be recovered by the county as debts of like amount 
 are recoverable. 
 
 SECTTOX 418. RETURN OF PERSONAL PROPERTY TAX- 
 ABLE FOR COUNTY PURPOSES. The board of county 
 assessors shall annually furnish the subordinate assessor with blanks 
 prepared by them for the return of personal property made taxable 
 for county ])urposes. The subordinate assessors shall furnish a 
 copy of the same to ever}' taxal)le i)erson. co])artnership, unincor- 
 porated association, joint-stock association, limited partnership, and 
 corporation in his respective district, or to any officer, agent, or em- 
 ploye found at the place of business of any siich limited partnership 
 or corporation in his district. L^pon such blank each taxable per- 
 son, copartnership, unincorporated association, limited partnershi]), 
 joint-stock association and corporati(^n. shall, respectively, make re- 
 turn annually to the subordinate assessor of the aggregate amount 
 of all the different classes of personal property made taxable by 
 
 3^ 
 
 section three hundred and two, article three of this act for county 
 purposes, held, owned, or possessed by such person, copartnershi]^ 
 unincorporated association, limited partnership, joint-stock associa- 
 tion, or corporation in his, or its own right, or as trustee, agent, at- 
 torney-in-fact or in any other capacity for the use or advantage of 
 any other person, persons, copartnership, unincorporated associa- 
 tion, limited partnership, joint-stock association, or corporation. 
 This return shall be made and sworn or affirmed to by such taxable 
 person, and in the case of copartnershi])s, unincor])orated associa- 
 tions, and joint-stock associations, by some member thereof, and, in 
 the case of limited partnerships and corporations, by the president, 
 chairman, treasurer or general partner thereof. Any corporation, 
 joint-stock association, or limited partnership doing business in 
 more than one county, shall make such return only in the county 
 in which its principal office is situated. 
 
 Section 419. AFFIDAVIT TO PERSONAL PROPERTY RE- 
 TURN. PENALTY. The affidavit required by the last preceding 
 section shall be made before the subordinate assessor, or some other 
 person authorized to administer oaths, and shall set forth that the 
 return is full, true, and correct to the best of affiant's knowledge 
 and belief. Any person or officer who shall wilfully and corrupitly 
 make a false and fraudulent return shall be guilty of wilful and cor- 
 rupt, per jury. 
 
 Section 420. SUBORDINATE ASSESSORS NOT TO RE- 
 CEIVE FEE FOR AFFIDAVITS TO RETURNS. RETURNS 
 WITHOUT AFFIDAVITS NOT TO BE ACCEPTED. PEN- 
 ALTY. The subordinate assessors may administer the oath or af- 
 firmation to any person or officer making the return prescribed by 
 this act but they shall receive no fee for such service. Any subordi- 
 nate assessor who shall accept such return from any person or of- 
 ficer, without requiring such oath or affirmation, or who shall make 
 any charge for administering such oath or affirmation, shall be 
 guilty of a misdemeanor, and upon conviction shall be sentenced to 
 pay a fine not exceeding five hundred dollars. 
 
 Section 421. ESTIMATED RETURNS OF PERSONAL 
 PROl^ERTY W HERE NO RETURN MADE. PROCEDURE. 
 REVISION AND CORRECTION. PENALTY. Upon the re- 
 fusal or failure of any taxable person, copartnership, unincorporated 
 association, limited partnership, joint-stock association, or corpor- 
 ation, to make a return verified by oath or affirmation as hereinbefore 
 required, within ten days after being notified so to do, the subordi- 
 nate assessor shall make a return for such taxable person, copartner- 
 ship, unincorporated association, joint-stock association, limited 
 partnership, or corporation from the best information he can obtain. 
 He shall examine the records and lists of judgments and judgments 
 
 35 
 
returned by the prothonotary, and clerk of the court of common 
 pleas, and the registry of mortgages and assess such defaulting per- 
 son, copartnership, unincorporated association, joint-stock associa- 
 tion, hmited partnership, or corporation with the amounts of all 
 such liens, with interest thereon, and add thereto the amount of all 
 taxable property obtained from, all other sources of information, 
 llie board of county assessors shall revise and correct this return 
 according to the best information they can command from the 
 records in their office or other sources. They shall send for persons 
 and papers, and may administer oaths or affirmations. To the re- 
 vised and corrected estimated return the board of county assessors 
 shall add fifty per centum. The aggregate amount so obtained shall 
 in each case be the basis for taxation. 
 
 Section 422. SUBSTITUTION OF PERSONAL PROPERTY 
 RETURNS FOR ESTIMATED RETURNS. If any taxable per- 
 son, copartnership, unincorporated association, limited partnership, 
 joint-stock association or corporation, on or before the day fixed 
 for appeals from assessments, shall present reasons supported by 
 oath or affirmation, satisfactory to the board of county assessors, 
 excusing the failure to make a return such as should have been made 
 to the subordinate assessors, and shall then make such return, the 
 board of county assessors may substitute such return for that re- 
 turned by the subordinate assessor and corrected. 
 
 Section 423. CONSPIRACIES TO MAKE FALSE PER- 
 SONAL PROPERTY RETURNS. PENALTY. If any subordi- 
 nate assessor and any taxable person or member of any copartner- 
 ship or unincorporated association, or officer, stockholder or mem- 
 ber of any limited partnership, joint-stock association, or corpora- 
 tion, shall agree or enter into any arrangement or understanding 
 that, upon the failure of such taxable person, copartnership, unin- 
 corporated association, limited partnership, joint-stock association 
 or corporation, to make the return required b} law to be made, such 
 subordinate assessor shall return a less amount of property made 
 taxable than should have been returned by such taxable person, 
 copartnership, unincorporated association, limited partnership, 
 joint-stock associaticm, or corporation, the persons entering into 
 such agreement, arrangement or understandings, shall be guilty of 
 conspiracy, and upon conviction thereof shall be sentenced to pay 
 a fine not exceeding one thousand dollars, and to undergo an im- 
 I)risonment either at labor by separate or solitary confinement or to 
 simple imprisonment, not exceeding three years. 
 
 Section 424. RECORDER OF DEEDS TO CERTIFY 
 RECORD OF MORTGAGES, ETC. SATISFIED. TO BOARD 
 OF COUNTY ASSESSORS. The recorder of deeds shall keep a 
 
 36 
 
 daily record of the names of the parties to all mortgages and articles 
 of agreement for the payment of money, which shall have been that 
 day satisfied of record. The recorder shall, on the first Monday of 
 each month, file the said daily record in the office of the board of 
 county assessors, and attach his certificate thereto. 
 
 Section 425. PRO'l^i iONOTARIKS, ETC. TO CERTIFY 
 RECORD OF JUDGMENTS, ETC. TO BOARD OF COUNTY 
 ASSESSORS. The nrothonotary or clerk of the court of common 
 pleas shall keep a daily record, separate from all other records, of 
 every judgment, or instrument, securing a debt, entered of record 
 in his ofifice, which daily record shall set forth the following- infor- 
 mation, to-wit: (a) The date of the instrument or judgment, (b) the 
 names of the plaintiff and defendant, together with the precise 
 residence of the plaintiff or person to whose use such judgment or 
 obligation to pay money is marked, whenever such residence can be 
 ascertained, (c) the real sum secured, and (d) the date or dates when 
 the sum or portion of the same shall become payable, with (e) the 
 further information wdiethcr any bonds or judgments are accom- 
 panied with mortgage, and also (f) the number of every judgment 
 or instrument securing a debt, together with (g) the amount of 
 same, which shall have been that day satisfied, and (h) the names 
 of the plaintiff and defendant thereto. He shall file such daily 
 record in the office of the board of county assessors on the first 
 Monday of each month, and attach their certificate thereto. 
 
 Section 426. CERTIFICATION OF RECORD OF MORT- 
 GAGES TO COUNTIES WHERE PARTIES SUBJECT TO 
 TAX ARE RESIDENT. The board of county assessors, upon ob- 
 taining record of the existence within any county, of said mort- 
 gages and other obligations, that shall be owned by a person, co- 
 partnership, association, limited partnership, joint-stock association 
 or corporation, resident or doing business within this Common- 
 wealth, and not a resident of said county, and in the case of a cor- 
 poration, limited partnership, or company not having its principal 
 office within said county, shall transmit a certified statement of said 
 record to the board of county assessors or board of revision of taxes 
 of the proper county or city wherein said person is domiciled, or 
 wherein said copartnership, association, limited partnership, joint- 
 stock association or- corporation does business or maintains its prin- 
 cipal office, and shall also transmit to the board of county assessors 
 or board of revision of taxes a certified statement, whenever it shall 
 appear from the record that said .mortgages and other obligations 
 are satisfied, which upon its receipt shall be filed of record by the 
 board of county assessors or board of revision of taxes. 
 
 37 
 
Section 427. STATEMENT OF MORTGAGES, ETC. TO BE 
 FURNISHED TO SUBORDINATE ASSESSORS. The board of 
 county assessors, upon the receipt of the daily records from the of- 
 fices of the recorder or prothonotary or clerk, shall file the same in 
 their office, and on or before the time of making the assessment in 
 any year, prepare from the said records and from the registry of 
 mortgages in its office, a statement, showing as far as practicable 
 the number and amount of said mortgages and all other taxable 
 obligations, and names of the parties thereto in each district. The 
 statement shall be delivered to the subordinate assessor of each dis- 
 trict, respectively, before said officers shall enter upon the discharge 
 of their proper duties. 
 
 Section 428. COMPARISON OF MORTGAGE, ETC. STATE- 
 MENT WITH PERSONAL PROPERTY RETURN. The 
 subordinate assessors shall, in making up their valuations of money 
 at interest, compare the return made by each person, copartnership, 
 association, limited partnership, joint-stock association or corpora- 
 tion, with the statements furnished them by the board of coimty 
 assessors. If the amount of said mortgages or other obligations, as 
 contained in said statement, shall exceed the amount set forth in 
 the return of any person, copartnership, association, limited part- 
 nership, joint-stock association, or corporation, the subordinate as- 
 sessors shall note the fact and make return of the same to the board 
 of county assessors. 
 
 Section 429. ADDITIONS TO PERSONAL PROPERTY RE- 
 TURNS BY THE BOARD OF COUNTY ASSESSORS. In all 
 cases where any person, copartnership, association, limited partner- 
 ship, joint-stock association or corporation has returned a less 
 amount of money at interest than appears from the records in 
 possession of the board of county assessors, the board shall there- 
 upon raise the valuation the personal property of such person, 
 copartnership, association or limited partnership, joint-stock associa- 
 tion or corporation, to the amount set forth in such records, and 
 shall forthwith notify the persons, copartnerships, associations, lim- 
 ited partnerships, joint-stock associations, or corporations interested 
 of the increase of valuation, and that the same is subject to appeal 
 at the same time and in the same manner as the original assessment. 
 
 Section 430. PENALTY UPON OFFICERS IN CONNEC- 
 TION WITH PERSONAL PROPERTY RETURNS. Any wil- 
 ful failure on the part of a piember of the board of county assessors, 
 subordinate assessors, recorder ' of deeds, prothonotary, or clerks 
 of courts, to carry out the duties imposed upon them by the sev- 
 eral preceding sections of this article, shall be a misdemeanor, and 
 
 58 
 
 upon conviction, any such person shall be sentenced to pay a fine 
 not exceeding five hundred dollars, and to undergo an imprison- 
 ment not exceeding one year. 
 
 •Section 431. FEES FOR CKK I J MCATIOX OF PERSONAL 
 PROPERTY RECORDS. Recorders of deeds, prothonotaries, and 
 clerks of the court of common pleas shall be entitled to receive ten 
 cents for each judgment, lien, assignment or satisfaction, reported 
 to the board of county assessors. The fees shall be paid by the 
 county treasurer on the presentation of proper vouchers, and shall be 
 applied in like manner as other fees received by such recorders, 
 prothonotaries and clerks. No fee shall be allowed in any case where 
 the residence of any plaintiff, or assignee is omitted in such report. 
 The aggregate amount allowed any prothonotary, recorder of deeds 
 or clerk of the courts shall not exceed the sum of six hundred dollars 
 per annum. 
 
 Section 432 TAXPAYERS PERMITTED TO EXAMINE RE- 
 TURNS. From the time of the filing of the returns by the subordi- 
 nate assessors in the office of the board of county assessors until 
 the day fixed for appeals, any taxable inhabitant of the county, may 
 
 examine the returns of the subcndinate assessors. 
 
 Section 433. ASSESSMENT OF PERSONS FOR ELECTION 
 I*URPOSES. Any citizen whose name may have been omitted from 
 the assessment or who has moved into any election district sub- 
 se(|uent to the making of an assessment and who desires to vote, 
 ma\' apply in person to the board of county assessors at any time 
 at least sixty days before any general or municipal election. The 
 board of county assessors shall thereupon enter the name of such 
 citizen upon the assessment for the year previous and shall imme- 
 diately certify the name of such person to the count\- tax collector 
 <'!nd cause the same to br entered upon the proi)er du]>licate for the 
 > ear in which such person applies, and shall charge such person with 
 the proper amount of county poll tax. Such person, for the purpose 
 of qualifying himself or herself to vote may pay such county poll 
 tax to the county tax collector at any time at least thirty days before 
 such election, and the countv tax collector is herebv authorized to 
 recei\e and receipt for the same. 
 
 ARTICLE V 
 Revisions. Appeals From Assessments 
 
 Section 501. EXAMINATIONS OF ASSESSORS' RETURNS. 
 I'he board of county assessors shall immediately, after the first day 
 <'f September of each year, examine and inquire into the returns 
 
 39 
 
made by the several subordinate assessors, and ascertain whether 
 the assessments and valuations ha\'e been made in conformity with 
 this act, and whether all property and subjects liable to taxation for 
 county, city, borough, town, township, school and poor purposes 
 have been valued at the actual value thereof and at a sum not less 
 than the same would bring: at a bona fide sale after full public notice. 
 
 Section 502. CONFORMITY WITH LEGAL STANDARD OF 
 VALUATION REQUIRED. It shall be unlawful for the board of 
 county assessors, in revising valuation and in disposing of appeals, 
 to adopt any standard or system for the valuation of property and 
 subjects other than that fixed by the preceding section, and that fixed 
 by this act for subordinate assessors, and all customs now existing pro- 
 viding for the revising of valuations at any other rate or price than 
 that hereinbefore provided or for the equalizing of valuations are 
 abolished, prohibited and declared unlawful. 
 
 Section 503. ASSESSMENT OF OMITTED SUBJECTS AND 
 PERSONS. The board of county assessors shall have power to add 
 to the assessment of any district, after the same has been returned 
 by the subordinate assessor, and prior to the day fixed for aj^jxal 
 for the district, any property or subject of taxation, or the name of 
 any taxable person omitted by any subordinate assessor, and to 
 assess, rates and value the same with like powers as the subordinate 
 assessors. 
 
 Section 504. COMMILNICATIONS AS TO LOW ASSESS 
 MENTS. REVISIONS TO BE CONTINUED UNTIL COM- 
 PLETED. The board of county assessors shall consider the writ- 
 ten communication of any taxable inhabitant or of the corporate 
 authorities of any city, borough, town, township, school or ])0(^r 
 district, relative to the valuation of any proj^erty or sul)ject of tax- 
 ation which they believe to have l)een assessed too low. and shall 
 raise such valuation to the amount required by law. The board 
 cf county assessors shall continue in session from day to day until 
 all of the assessments have been revised, as required by this act. 
 
 Section 505. TRANSCRIPTS OF ASSESSMENTS APPEALS 
 AND NOTICES THEREOF. When the returns of the subordinate 
 assessors have been revised, by the board of county assessors, they 
 shall make transcripts of the same by cities, boroughs, towns and 
 townships and forward them to the subordinate assessors, and shall, 
 at the same time fix the day or days when appeals from the respec' 
 tive districts or cities, boroughs, towns, and townships will.be 
 heard. The subordinate assessors shall give written or printed 
 notice at least five days before the day fixed for appeals, to ever>' 
 taxable inhabitant of his district, of the property and subjects of 
 which he or she stands rated and assessed, the amount of their 
 
 40 
 
 assessments, and of the time and place of appeal. Each taxable 
 inhabitant is authorized to enter, with the board of county assessors, 
 an appeal from his or her assessment and valuation as returned and 
 revised. 
 
 Section 506. NOTICES TO AND APPEALS BY MUNICIPAL 
 DISTRICTS. The board of county assessors shall give written or 
 printed notice to the corporate authorities of the several counties, 
 cities, boroughs, towns, townships, school districts and poor dis- 
 tricts of the time and phice lixcd for appeals. The corporate 
 authorities of any county, city, borough, town, township, school dis- 
 trict and poor district are empowered to appeal to the board of 
 county assessors, from any assessment made by the subordinate 
 assessors and revised by the board of county assessors, in the same 
 
 manner and with like effect as if taken by a taxable inhabitant. 
 
 . I' 
 
 Section 507. SUBORDINATE ASSESSORS TO ATTEND 
 APPEALS. The subordinate assessors shall attend, at the time 
 and place fixed for the appeals for their respective districts or ter- 
 ritory within their respective districts, to prevent impositions being 
 practiced upon the board of county assessors by parties appealing. 
 
 Section 508. APPEALS TO BE IN WRITING. Each taxable 
 l>erson, county, city, borough, town, township, school district and 
 poor district taking any appeal as hereinbefore provided shall re- 
 duce the same to writing and shall set forth in such detail, as may 
 be feasible, the particular assessment or valuation appealed from and 
 the reasons therefor. 
 
 Section 509. BOARD OF COUNTY ASSESSORS TO HEAR 
 TESTIMONY, SUMMON WITNESSES AND ADMINISTER 
 OATHS. PENALTY. In hearinj^ appeals and in the correction 
 of personal property returns, the board of county assessors shall 
 receive such testimony as may be offered touching the merits of the 
 appeal, and may subpoena any persons who in their judgment are 
 capable of assisting the board in arriving at proper conclusions. 
 Any county assessor is empowered to administer oaths and affirma- 
 tions to persons coming before them on appeals or in obedience to 
 any subpoena. In case any person subpoenaed shall refuse to ap- 
 pear before the board of county assessors or shall refuse to testify, 
 the board may present its petition to the Court of Common Pleas 
 of the county setting forth the facts and thereupon the court shall 
 issue its subpoena commanding such person to appear before it, and 
 there to testify to such matters as may be inquired into by the board 
 of county assessors. Any person w^ho sfiall fail or refuse to obey 
 any subpoena so issued by the court or who shall refuse so to testify 
 shall be punished for contempt. The board of county assessors, may 
 
 41 
 
provide for the payment from the county treasury, of reasonable 
 witness fees to any person who may he summoned to testify before 
 them on any matter other than his or her own assessment or return. 
 
 Section 510. REVISION AFTER APPEALS. Immediately 
 after the appeals are over, the board of county assessors shall revise 
 the assessments and valuali(^ns and shall proceed to ascertain the 
 total assessed \ aluation of property and subjects taxable for county 
 purposes and for other local purposes within the respective cities, 
 boroughs, towns, townships, school districts and poor districts. 
 
 Section 511. LEGALITY OF RLVISED ASSESSMENTS. 
 All assessments and valuations as finally revised, and not appealed 
 from to the Court of Common Pleas or the Supreme or Superior 
 Court as hereinafter provided, shall be legal and valid assessments 
 and valuations, and shall not thereafter be subject to any chanj^e or 
 correction, notwithstanding any defect, error, or illegality in the 
 same. 
 
 Section 512. TOTAL VALUATIONS TO BE CERTI Fl E I ) TO 
 MUNICIPAL DISTRICTS. LEVIES BY MUNICIPAL DIS- 
 TRICTS. Immediately after the assessments have been revised, 
 but not later than the first day of December, the board of county 
 assessors shall certify to the county commissioners and to the cor- 
 porate authorities of each city, borough, town, township, school dis- 
 trict and poor district, the total assessed valuation of property and 
 subjects taxable within their respective districts, and the said county 
 commissioners and corporate authorities shall not later than the 
 first day of January succeeding the year in which the assessment 
 was made, proceed to levy all taxes which they are now or may 
 hereafter be empowered by law to levy, upon the assessed valuation 
 so certified, as well as all poll taxes which they are by law authorized 
 to levy. 
 
 Section 513. APPEALS TO COMMON PLEAS. ASSESS- 
 MENTS TO REMAIN VALID PENDING APPEALS. Any 
 owner of taxable property or any county, city, borough, town, town- 
 ship, school district or ])oor district who or which may feel ag- 
 grieved by any assessment or valuation, may appeal from the de- 
 cision of the board of county assessors to the court of common 
 pleas. Such appeal shall be by petition filed in open court or in 
 the prothonotary's office within thirty days after the board of county 
 assessors has acted upon such assessment and valuation. A\ hen- 
 ever any appeal shall be entered as hereinbefore provided, the assess- 
 ment and \'aluation appealed from, shall remain a legal and vahd 
 assessment for all purposes whatsoever until a final decree of a 
 court has been entered, at which time the assessment and valuation 
 shall be corrected in accordance with said decree. The appeal shall 
 
 42 
 
 not prevent the collection of taxes imposed ui)on such assessment 
 and valuation, but in case the assessment and valuation shall be 
 raised or reduced by a final decree of court then any increase in 
 such taxes shall be collected from the persons owing the same, or 
 any excess shall be returned to the person who has paid the- same. 
 
 Section 514. DISPOSITION OF APPEALS. STANDARD 
 OF VALLTATION. The court of common pleas shall proceed at 
 
 the earliest convenient time, of which at least ten days' notice shall 
 be gi\ en to the board of county assessors, to hear the appeal, and 
 to make such orders and decrees as may seem just and equitable 
 having due regard to the actual value of the property or subject and 
 the price which the same would bring at a bona fide sale, after full 
 public notice, and all customs* and practices now existing providing 
 for the fixing of assessments and valuations at any other rate or 
 price than that herein i)ro\ ided for, or providing for the ecpialization 
 of valuations, without regard to the actual value of the property 
 are abolished, prohibited and declared unlawful. 
 
 The costs of any appeal and hearing shall be apportioned as the 
 court may direct. 
 
 Section 515. APPEALS TO SUPERIOR AND SUPREME 
 COURTS. Any owner of taxable property, or any county, city, bor- 
 ough, town, township, school district or poor di'^trict may appeal 
 from any judgment, order or decree of the court of common pleas, 
 affecting the assessment and valuation of property to the Superior 
 or Supreme Court. Such appeal shall not prevent the collection 
 of the taxes based upon such assessment and valuation ; but in case 
 the ss^me shall be raised oi reducd, then any increase in such taxes 
 shall be collected from the persons owing the same, or any excess 
 shall be returned to the person who has paid the same. 
 
 ARTICLE VI 
 Collection of Taxes 
 
 Section 601. CERTIFICATION OF RATES TO BOARD OF 
 COUNTY ASSESSORS. The corporate authorities of each county, 
 city, borough, town, township, poor district and school district shall, 
 not later than the first day of January of the year one thousand 
 nine hundred and twenty-three and each year thereafter certify to 
 the board of county assessors, the several rates of taxation which 
 have been levied within their respective districts upon the assessed 
 valuation as finally revised and certified by the board of county 
 assessors. The said corporate authorities shall also certify the 
 amount of any poll tax levied upon each taxable within their re- 
 
 43 
 
spective districts. The said corporate authorities shall at the same 
 time forward to the board of county assessors, their warrants, di- 
 rected to tiie county tax collector authorizing hint to collect the 
 taxes levied and assessed for their respective districts as will ap- 
 pear upon the duplicates to be furnished to him by the board of 
 county assessors. 
 
 ^Ix'n^r?^' ^^^EPARATION OF DUPLICATES. CON- 
 it.JS,i^. Immediately after the first day of January of the year 
 one thousand nine hundred and twenty-three and each year there- 
 after the board of county assessors shall cause to be prepared dupli- 
 cates of county, city, borough, town, township, school anfl poor 
 taxes by cities, borough, towns, and townships vv hich shall show 
 (a) the name and residence of each taxable, (b) the location and 
 valuation of each parcel of real estate of such taxable, (c) the val- 
 uation of any personal property taxable for all local purposes, (d) 
 the amount of personal property of each person taxable for county 
 purposes only, (e) the amount of any poll tax levied bv any district 
 (f) the several amounts of taxes due by each person and (g) the 
 total amount of taxes due by each person. AH duphcates shall 
 be public records and shall be admissible in evidence in the same ' 
 manner as other public records. All duplicates shall be preserved 
 in the office of the county tax collector at the county seat 
 
 It shall be the duty of the Bureau of Municipalities of the De- 
 parment of Internal Affairs, immediately after the passage of this 
 act to prepare a model duplicate or duplicates arranged in accordance 
 with this act and to certify the form thereof to the board of countv 
 assessors of the several counties. 
 
 Section 603. PREPARATION OF DUPLICATES FOR CFR 
 l^lrj^^n?.^ MSTRICTS AND INDEPENDENT SCHOOL 
 JJJ^.lKlCrS. In the case of any poor district embracing territory 
 in more than one county and in the case of any independent schoJl 
 district embracing territoiy in one or more boroughs, or in one or 
 more townships, or in boroughs and townships, whether in the same 
 or in different counties, the duplicates shall be prepared by municipal 
 districts as hereinbefore provided but shall set forth specifically 
 with the name of each taxable, the poor district or school district to 
 which the taxes charged in the duplicates are payable. 
 
 ST^Rt\?tw.'''''^'''''^ '^'^ TAXABLES. CONTENTS, 
 b 1 U BS. \\ ith the preparation of the duplicates the board of countv 
 assessors shall cause to be prepared a notice to each taxable whose 
 name appears on the duplicates. Such notice shall contain (a) the 
 name of Ac county and the name of the city, borough, town or town- 
 ship m which the taxes are assessed, (b) the rates of taxation levied 
 by the county, city, borough, town, township, school district and 
 
 44 
 
 poor district in which the person is taxable, (c) the valuation of 
 the real and personal property of the person taxable for all local 
 purposes, (d) the valuation of the personal property taxable for 
 county purposes only, (e) the poll taxes levied by the respective 
 districts, (f) the full amount of county, city, borough, town, town- 
 ship, school and poor taxes for which the taxable is liable, (g) a 
 statement that the first installment of all of said taxes is due and 
 payable, (h) when the remaining installment will become due and 
 payable, (i) the time when an additional percentage will be added to 
 the several installments as a penalty, (j) the places where such taxes 
 are payable, (k) a space or spaces in which the person receiving the 
 taxes can enter a receipt of the amount paid, and (1) a statement 
 that the taxable shall bring such notice with him when making pay- 
 ment of taxes. 
 
 There shall be attached to each notice two detachable stubs, upon 
 w^hich the person receiving the taxes can enter an appropriate record 
 of the several payments made by each taxable. 
 
 Such notice shall be mailed by the board of county assessors to 
 the last known address of each taxable not later than the last day 
 Oi February of each year. 
 
 Section 605. DUPLICATE NOTICES. In case any taxpayer 
 shall lose or destroy any tax notice, he shall, upon application to 
 the board of cotinty assessors, be furnished with a copy of such 
 notice, and such copy and the stubs thereto attached shall be used 
 for the notation of the receipt of payments and for entry of payments 
 upon the duplicate. Copies of said notices may be obtained by per- 
 sonal application or by mail. 
 
 Section 606. COUNTY TREASURER DESIGNATED AS 
 COUNTY TAX COLLECTOR. BOND. The county treasurer of 
 each county shall be the collector of all county, city, borough, town, 
 township, school and poor taxes levied and assessed by said districts, 
 and shall be known as the county tax collector. He shall give bond 
 . yearly to the Commonwealth in an amount to be fixed by the county 
 commissioners and with surety to be approved by the court of 
 quarter sessions. Such bond shall contain a warrant of attorney 
 to confess judgment thereon, and shall be conditioned that such 
 collector shall well and truly collect and pay over or account for, 
 to the several districts entitled thereto, the whole amount of the 
 taxes assessed in the duplicates delivered to him which have not been 
 exonerated or returned for non-payment. Said bond shall be de- 
 posited with the controller of the county where such office exists 
 and in all other cases with the county commissioners. The cost of 
 proctiring said bond shall be considered as an item of the cost of 
 
 1 
 
 45 
 
collection of taxes and shall be paid by the county and the several 
 cities, boroughs, towns, townships, school districts and poor dis- 
 tricts in the proportion thereinafter provided for. 
 
 Section 607. APPOINTMENT OF COUNTY TAX COL 
 LECTOR L\ CERTALX CASES. Where any county tax collector 
 refuses to furnish a proper bond or fails to finally settie all duplicates 
 in his hands for any year, in accordance with this act, it shall be 
 unlawful for the board of county assessors to deliver to him any 
 new duplicates. In any such case a vacancv in the office of county 
 tax collector shall exist and the county commissioners shall imme- 
 aiately appoint a citizen of the county as county tax collector, who 
 shall hold office until a new county treasurer is duly elected and 
 qualified and who shall have all the rights, powers, privileges and 
 emoluments conferred upon and be subject to all the liabilities and 
 penalties of the county tax collector by this act. Any vacancv hap- 
 pening in said office after any such appointment shall be filled in 
 the manner as herein provided. 
 
 Section 608. SALARIES OF COl XTV TAX COLLECTORS. 
 Elach county treasurer in addition to the salarv and fees which he 
 receives for acting as such, shall receive the following annual sal- 
 ary as county tax collector : 
 
 (a) In counties of the second class, five thousand dollars (S5.(K)0) ; 
 
 (b) In counties of the third class, three thousand dollars ($3,000) ; 
 
 (c) In counties of the fourth class, three thousand dollars 
 ($3,000) ; 
 
 (d) In counties of the hfth class, two thousand dollars ($2000) • 
 
 Lx^" ^^t^^" hundred dollars 
 
 (^1,500) ; 
 
 .efrLx^" "^"^^"^ thousand dollars 
 
 ($1,000) ; 
 
 (g) In counties of the eighth class, five hundred dollars ($500) ; 
 
 The salaries herein provided shall constitute an item of the cost 
 of collection of taxes and shall be apportioned as herein after pro- 
 vided. ^ 
 
 Section 609. APPOINTMEXT OF CLERKS, SALARIES The 
 tax collector with the consent of the countv commissioners, shall 
 employ such number of clerks as may be demed necessary to carrv' 
 into complete effect the provisions of this act. The salary of such 
 clerks shall be fixed by the salary board or bv the countv commis- 
 sioners as the case may be. To assist the countv treasurer in the 
 collection of taxes, the county commissioners, with the consent of 
 the board of county assessors, may assign to the county tax col- 
 lector, any of the subordinate assessors or clerks of the board of- 
 
 46 
 
 county assessors when their services are not required by said board, 
 but such assessors and clerks shall receive no additional compen- 
 ation for such services. Such clerks shall in addition to their sal- 
 aries be entitled to their expenses when engaged in the performance 
 of their duties under the direction of the county tax collector as 
 deputies or otherwise. 
 
 The salaries and expenses of the clerks to the county tax collector 
 shall constitute an item of the cost of the collection of taxes and 
 shall be apportioned as hereinafter provided. 
 
 Section 610. DIVISION OF COST OF PREPARING DUP- 
 LICATES. NOTICES TO TAXABLES AND COLLECTION 
 
 OF TAXES. The board of county ctniimissioners shall keep an 
 accurate account of all moneys expended f(;r books, i)apers, supplies, 
 stamps, salaries, including the salary of the county tax collector, 
 clerical hire and other expenses incidental to the preparation of 
 duplicates, the preparation and mailing of notices, and the collection 
 of taxes. One-half of such entire cost and expense shall be paid 
 by the county and the remaining one-half of such cost shall be paid 
 by the several cities, 1)orou.c:hs, towns, tovvuships. school and poor 
 districts in the proportion that the valuation of the assessment of 
 the particular district bears to the total valuation of all of said dis- 
 tricts. All of such costs and expenses shall be paid in the first in- 
 stance by the county. The county commissioners shall once each year 
 certify the amount due by each of said districts and request pay- 
 ments thereof. In case any such district shall neglect to pay its 
 proportion of such expense within ninety (la\ s after notice so to 
 do, the same shall, upon certification by the county commissioners, 
 be deducted from the funds in the hands of the county tax collector 
 belonging to such district, and the county tax collector is hereby 
 directed to pay any such amount into the county treasury, and the 
 leceipt of the county commissioners shall exonerate the tax collector 
 from the payment of such amount to the district. 
 
 Section 611. COUNTY TAX COLLECTORS TO BE RE- 
 SPONSIBLE FOR COLLECTIONS. LIFE OF WARRANTS. 
 POWERS OF EXECUTORS AND AimiNISTRATORS OF 
 DECEASED COLLECTORS. The board of county assessors 
 shall charge the whole amount of taxes in the several duplicates to 
 the county tax collector. Each county tax collector shall be re- 
 sponsible for the collection of all taxes charged in the several 
 duplicates delivered to him during his term of office. The warrants 
 attached to the several duplicates shall he effectual for the collection 
 of taxes for a period of two years. The executors and administrators 
 of any county tax collectors shall have the same powers to enforce 
 the collection of unpaid taxes as the collector would have if living, 
 
 47 
 
ISlrs „ °' ^"-^ collector, W« 
 
 executors or adnnn.st.ators upon the settlement of all duolicate, 
 chargred to said collector, shall receive the salary provided for in 
 this act tor the county tax collector. Provided for ,n 
 
 TS^CoSrrS-'^v^.l DUPLICATES TO COUNTY 
 lAX COLLKCrOR. WARRANTS TO BE ATTArHVn Vi, 
 
 Xy :ftrv;' ^^^^T^ ^."at" 
 
 ruary of the year one thousand nine hundred and twentv-ihree .nd 
 
 To sueh d Hcates sha„ be. attached t£ ittt suTbyTcot" 
 porate authorities of the county and the several rifilc I u 
 towns townships, school and pL dist^L au^t^^^^^^^^^ 
 
 - '-^^ ^ 
 
 I 
 
 Section 613. LIEN OF TAVF«: ah . . 
 
 until all o sa,d taxes are fully paid and satisfied, or are di^ar^d 
 by a county commissioner's sale as hereinafter provided. ^ 
 Section 614. DEPUTY COUNTY TAX COLLECTORS TV. 
 
 coiStv r ^^'^^^ municipal district of the 
 
 Et-t!iFr— ^^^^^^^ 
 
 u-uuiuy as a (lepiltv COlintv tax collertnr f^r. 
 
 penses actually incurred in tr-insmittinc. '^''"^^^^^ ^^her than ex- 
 
 inafter provided, to the co „\y tx7o.,rt"or Tu ft' " 
 shall constitute an item of th.^.^ T c » . ^" expenses 
 
 be apportioned as\tla1t:?VoSd:l^°""*'°" ''""^ ^"'^ 
 
 TA';^'m?TRICT"'NS^^^^^^ r ^^^LE^ORS IN CER- 
 "o ban. ban^n^^titi-^- Jr^^ 
 
 48 
 
 been designated as a deputy county tax collector, the county tax 
 collector or one of his deputies shall sit to receive payment of taxes 
 at least two days prior to the time when a penalty will attach to 
 any installment of taxes. Public notice of the time and place of the 
 attendance of such deputy shall be given in one newspaper printed 
 in or circulating generally in said district. In lieu of advertisements 
 in particular districts, the county tax collector is authorized to 
 advertise a list of the times and places when deputies will attend 
 in the several districts of the county. Such list shall l)c published 
 in four newspapers, if so many are published in such county, cir- 
 culating generally in the county. The cost of all advertising pro- 
 vided for by this section shall constitute an item of the cost of the 
 collection of taxes and be apportioned as in this act provided. 
 
 Section 616. COLLECTIONS. ENTRY OF RECEIPTS. 
 FORWARDING STUBS. Immediately after the delivery of the 
 several duplicates, the coimty tax collector shall proceed to collect 
 the taxes therein charged. The county tax collector and any deputy 
 tax collector at the office at the county seat or when sitting in anv 
 municii)al district or any bank, banking institution or trust company 
 legally authorized to act as a deputy county tax collector, when 
 receiving taxes shall note a receipt, upon the appropriate space pro- 
 vided on the notice mailed to the taxable and by him produced, of 
 the particular instalment or instalments of taxes paid by the tax- 
 able, and shall enter upon the appropriate stub attached to the said 
 notice, a record of such payment. The county tax collector or such 
 deputy county tax collector shall thereupon remove said stub and 
 shall, if the tax is paid at any place other than the office at the 
 county seat, immediately forward the same to the county tax col- 
 lector, who shall cause to be entered, upon tihe proper duplicate in 
 his possession, a record of the payment made. 
 
 Section 617. PAYMENT OF TAXES IN INSTALMENTS. 
 PENALTY ON DELINQUENT TAXES. All county, city, bor- 
 ough, town, township, school and poor taxes charged in the se\ era! 
 duplicates delivered to the county tax collector shall be payable in 
 two instalments. The first instalment shall be due on the first day 
 of March and shall be paid on or before the first day of May, and 
 the second instalment shall be due on the first day of August and 
 shall be paid on or before the first day of October. All instalments 
 of taxes which are not paid on or before the dates hereinbefore set 
 forth and fixed for payment shall become delinquent. No abatement 
 on any taxes shall hereafter be made, but all instalments of taxes 
 when due and owing shall be payable for the full amount thereof. 
 To all instalments of taxes not paid on or before the day the same 
 becomes delinquent, a penalty of one per cent, for each month or 
 
 4 
 
 49 
 
fractional part thereof shall be added and collected by the county 
 tax collector, which penalty shall be added from the date when such 
 taxes become due. 
 
 Section 618. PAYMENTS BY REGISTERED MAIL. Pay- 
 ment of any instalment of taxes may be made by money order oi 
 by certified check and forwarded by registered mail addressed to 
 the county tax collector at the county seat. In the case of any such 
 payment the taxpayer shall enclose his notice in order that the 
 proper receipt may be entered by the county tax collector and re- 
 turned to the taxpayer, and the proper stub may be detached for 
 entry upon the duplicate. 
 
 Section 619. PROCEEDINGS TO COLLECT TAXES. If 
 any person shall fail, neglect or refuse to make payment of any one 
 or more instalments of taxes which are deUnquent within thirty 
 days after demand made, the county tax collector or any of his 
 deputies may levy the amount thereof together with the penalty 
 and costs by distress and sale of the goods and chattels of the de- 
 linquent, giving ten days' public notice of such sale bv written or 
 printed advertisement. In case goods and chattels sufficient t(^ 
 satisfy the same with the costs cannot be found, such collector may 
 take the body of such delinquent and convey him or her to the jail 
 of the county, there to remain until the amount of such tax, to- 
 gether with penalty and costs shall be paid or secured to be paid, or 
 until the delinquent shall be otherwise discharged. Nothing herein 
 contained shall authorize the arrest or imprisonment of any infant 
 or of any person found by inquisition to be of unsound mind. 
 
 The county tax collector may deputize any constable or con- 
 stables resident within the county, to collect, by distress and sale 
 of goods and chattels, any taxes which are delinquent, and for such 
 purposes all the powers of the county tax collector are hereby con- 
 ferred upon such constable.. For each such distress and sale oF 
 goods and chattels the constable shall be entitled to a fee of two 
 dollars, which fee shall be collected by the constable by such sale in 
 addition to the taxes, penalties and other costs. 
 
 No failure to demand or to collect any taxes by distress and sale 
 of goods and chattels or by imprisonment of the delinquent, shall 
 invalidate any return made for non-payment of taxes or any tax 
 sale had for the collection of such taxes. 
 
 Section 620. LIABILITY OF TENANTS FOR TAXES. 
 Every tenant of any lands and tenements, shall be liable to pay 
 all taxes which, during his or her occupanc> , may thereon become 
 due and payable. The goods and chattels of such tenant shall be 
 liable to distress and sale for the non-payment of any such taxes. 
 Having paid such taxes, or any part thereof, the tenant may, by 
 
 SO 
 
 action of assumpsit or otherwise, recover said taxes from the land- 
 lord, or, at his or her election may defalcate the amount thereof in 
 
 the payment of rent duo to the landlord, unless such defalcati<^n or 
 recovery would impair any contract or agreement between them 
 previously made. 
 
 Section 621. COLLECTION OF TAXES FROM EM- 
 PLOYERS. In case any person neglects or refuses to pay his 
 county, city, borough, town, township, or school poll tax as herein 
 provided, after having received ten days' notice or demand so to 
 do, the county tax collector shall notify any person, firm, associa- 
 tion, or corporation, where such delinciuent taxpayer is employed, 
 that such taxpayer has failed or neglected to pa}- said poll tax as re- 
 quired, and such collector may thereupon request to payment of such 
 employer, out of any money then due and owing, or thereafter to 
 become due and owing, to such delinquent taxpayer, whereupon 
 every person, firm, association, jor corporation employing any such 
 delinquent taxpayer, shall deduct, from any wages that are than or 
 may thereafter become due and owing to the delinquent taxpayer, 
 the amount of such delin(|uent tax, and pay the s^me over to such 
 county, tax collector, and the proper receipt for such taxes paid to 
 the county tax collector by any employer, shall be a good and suf- 
 ficient voucher to offset any claim that such delinquent taxpayer 
 may have against such employer for any wages to the amount 
 thereof. 
 
 Section 622. LIABILITY OF EMPLOYER FOR TAXES OF 
 EMPLOYEE. If any person, firm, association, or corporation re- 
 ceiving a notice from any county tax collector, requesting the pay- 
 ment of any poll tax of any employee, shall fail or refuse to deduct, 
 from any wages then due or that may thereafter become due and 
 owing to such employee, the amount of such tax, or if such person, 
 firm, association, or corporation deducts the amount of such tax, 
 and fails to pay the same over to the county tax collector within 
 thirty days after making^ such deduction, such person, firm, asso- 
 ciation or corporation shall forfeit and ])ay a sum equal to the 
 amount of such tax collected from such employe or employees as 
 aforesaid, which sum, together with costs, may be recovered by the 
 county tax collector in an action of assumpsit against said person, 
 firm, association, or corporation failing to pay over such tax, as 
 debts of like amount are now recoverable.. In the collection of any 
 judgment recovered for any such delin(iuent tax against any person, 
 firm, association, or corporation, the defandant therein shall not be 
 entitled to the benefit of any exemption, appraisement law, or stay 
 of execution. 
 
 51 
 
Section 623. PAYMENT OF TAXKS BY TEx\ ANTS IN 
 COMMON AND COPARCENERS. The undivided interest of any 
 tenant m common or coparcener of any lands in this Commonwealth 
 shall not be sold, or title thereto be divested by any treasurers sale 
 tor 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 county tax 
 collector his or her proportionate amount of taxes chargeable agamst 
 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. 
 
 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 
 any county treasurer's sale, and it shall be the duty of the county tax 
 collector or county treasurer as the case may be, to receive the same 
 tor 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 affect the right, title, or interest of those who ha^ e 
 paid their proportionate share of such taxes for which the land is 
 sold. 
 
 ^ Section 624. PAYMENT OF TAXES BY PERSONS OTHER 
 THAN TAXABLE. PENALTIES. Except as hereinbefore pro- 
 vided m the case of payments by employers, it shall be unlawful for 
 any person to pay or cause to be paid any county poll tax, assessed 
 against any elector, except on the written and signed order of such 
 elector authorizing such payment to be made, which written and 
 signed order must be presented at least thirtx davs prior to the date 
 of holding the election at which such elector desires to vote. 
 
 It shall be unlawful for any officer, clerk, or other person auth- 
 orized to collect taxes and receipt therefor, to receive payment of or 
 receipt for any i)oll tax assessed for county purposes from any per- 
 sons other than the elector against whom such tax shall have been 
 assessed, except upon his or her written and signed order authorizing 
 such payment to be made. 
 
 Any person who shall violate any of the pnn isions of this sec- 
 tion shall be guilty of a misdemeanor, and on conviction thereof 
 shall be punished by imprisonment in the county prison for a term 
 of not less than twenty days nor more than six months, or by a 
 fine not exceeding two hundred dollars. 
 
 Section 625. ABATEMENTS AND EXONERATIONS. The 
 corporate authorities of the several counties, cities, boroughs, towns 
 townships, school and poor districts shall make such abatements and 
 exonerations as to them shall appear just and reasonable. They 
 
 52 
 
 shall direct their clerk to enter in a book to be kept for that purpose, 
 
 (a) the names of all persons abated or exonerated, together with, 
 
 (b) the reason therefor, and (c) the amount and date when made, 
 and shall give to the county tax collector a certificate stating the 
 nature of the tax and the amount abated or exonerated, in order that 
 settlement may be made accordingly. 
 
 Section 626. MONTHLY RETURNS AND PAYMENTS. The 
 county tax collector shall make monthly returns in writing to the 
 board of county commissioners and to the corporate authorities of 
 the several cities, boroughs, towns, townships, school and poor dis- 
 tricts, showing the amounts of taxes collected during the preceding 
 month and the amount of uncollected taxes upon the duplicate. He 
 shall at the time pay over to the treasurer of the county and to the 
 treasurers of the various districts the amounts so collected. 
 
 Any county tax collector failing to make any monthly payment as 
 herein required sl^all be guilty of a misdemeanor and upon convic- 
 tion thereof shall be sentenced to pa} a fine not exceeding five hun- 
 dred dollars. 
 
 Section 627. FINAL SETTLEMENTS. The county tax col- 
 lector shall make a complete settlement of all taxes charged upon 
 
 the several du])licates. exccjJt such as may have been abated or 
 exonerated or such as ma\' be charged upon real property which 
 has been returned for non-payment of taxes as hereinafter provided, 
 not later than the first Monday of January of the year following the 
 one in which such taxes were payable. On making final settlement 
 the county tax collector shall make an oath or affirmation that he 
 has made a true and just return of all moneys by him collected. 
 
 Section 628. COLLECTION AFTER EXPIRATION OF WAR- 
 RANTS. In all cases where taxes are due and unpaid to any countv 
 tax collector, after the date fixed for final settlement and the collector 
 has not been exonerated, or the property upon which the taxes were 
 levied has not been returned for non-payment of taxes, the county 
 tax collector, his executors and administrators, may sue for the 
 same. 
 
 Section 629. PENALTY FOR EMBEZZLEMENT OF 
 MONEYS. If any person charged with the collection, safekeeping 
 or transfer of any county, school, city, borough, town, township, 
 school or poor taxes shall convert the moneys so collected, or anv 
 part thereof, to his own use, or shall use by way of investment in 
 any kind of property or merchandise, any portion of the money so 
 collected by him from such taxes, and shall fail to pay over the same 
 or any part thereof at the time or place required and to the person 
 authorized to demand and receive the same, he shall be guilty of an 
 
 53 
 
embezzlement of so much of said moneys as shall be converted and 
 unaccounted for. Every such person and every person in any way 
 accessor) to such act, on conviction, shall be sentenced to an im- 
 prisonment not exceeding five years, or to pay a fine not exceeding- 
 five thousand dollars, or both. 
 
 Section 630. TAXES EXONERATED, OR FROM PERSONS 
 NOT ASSESSED NOT TO BE RECEIVED. PENALTY. No 
 county tax collector or any other person on his behalf, shall receive 
 payment, or give any receipt for the pa> ment of any taxes not as- 
 sessed, and return of such assessment made, nor shall any such col- 
 lector, or other ])erson on his behalf, receive payment or give any 
 receipt for the pa> nient of any taxes from the payment of which 
 the party assessed has been exonerated, unless the party so exon- 
 erated shall himself appeal in his own person, and tender payment 
 of such taxes. If any county tax collector, or other person on his 
 behalf, shall violate any of the provisions of this section, he shall 
 upon con\ iction be sentenced to pay a fine of one hundred dollars 
 for the use of the county. 
 
 Section (xM. RETURNS OF UNPAID TAXES ON REAL 
 PROPER NOTATIONS ON DUPLICATES. DUTY AND 
 LlABILrrV OF COUNTY TAX COLLECTOR. The county 
 tax collector shall not later than the first Monday of January of 
 each year, following the one in which any taxes were due and col- 
 lectible, make a return to the county commissioners of all real prop- 
 erty upon which an\- county, city, borough, town, township, school 
 or poor taxes remain unpaid, and the county commissioners shall 
 immediately certify such return to the county treasurer then in 
 office in order that sale of such properties may be made in the man- 
 ner hereinafter provided. All returns for unpaid taxes as herein 
 provided shall be made by the county tax collector to whom the 
 duplicates were delivered by the board of county assessors or by his 
 personal representatives, in a book, to be provided for such purposes, 
 and a notation shall be made upon the proper duplicate, by such 
 county tax collector, of the fact that such return for unpaid taxes 
 has been made to the county commissioners. Whenever any lands 
 are sold for unpaid taxes or any such lands which have been sold 
 shall be redeemed, a record of such sale and a record of such re- 
 demption shall be entered upon the proper duplicate by the county 
 treasm-er then in office. In case any county tax collector shall re- 
 fuse, neglect or fail to make any return as herein provided, he shall 
 become personally liable for the payment of all taxes upon the real 
 property which should have been returned, and recovery of such 
 taxes may be had against the county tax collector or upon his bond. 
 
 54 
 
 Section 632. PENALTIES TO BE ADDED TO TAXES. 
 Where real property shall be returned for non-payment of taxes, 
 the county tax collector shall add to the amount of each item of tax 
 for which the same is returned, the penalty which shall be due on 
 such taxes, which penalty shall be recovered and collected along 
 with such taxes. 
 
 Section 633. AUDIT OF ACCOUNTS OF COUNTY TAX 
 COLLECTOR. The accounts of the county tax collector shall be 
 audited and settled by the county controller, and in counties where 
 there is no county controller, by an auditor, who shall be a com- 
 petent accountant, and who shall be appointed by the court of com- 
 mon pleas. Each county controller and each such auditor shall re- 
 ceive for his services such compensation as the court of common 
 pleas may fix, which compensation shall constitute an item of the 
 cost of collection of taxes and be paid and apportioned as herein- 
 before provided. 
 
 ARTICLE VII 
 Tax Sales 
 
 Section 701. DATE OF TAX SALES. VALIDITY OF 
 SALES AND TITLES. The c(ninty treasurer shall on the second 
 Monday in June of each year make public sale of the whole, or any 
 part of any real property sufficient to pay the arrearages of any 
 delinquent county, city, borough, town, township, school and poor 
 taxes, with penalties accrued thereon, which shall then have re- 
 mained unpaid for the year preceding the one in which said sale is 
 held, tog-ether with the costs. Any such sale may be adjourned 
 from day to day as it may be found necessary to do. No failure 
 of the county tax collector to demand or to collect any taxes levied 
 on real property by distress and sale of gfoods and chattels or by 
 imprisonment of the delinquent, shall invalidate any tax sale had for 
 the collection of such taxes or any title acfjuired by any purchaser 
 at such sale. 
 
 Section 702. NOTICE OF SALE. The county treasurer shall 
 give at least sixty days notice, once a week for six * consecutive 
 weeks, in at least two newspapers of general circulation within the 
 
 county, if so many are published in such county, of (a) the time 
 and place of such sales, (b) the city, borough, t(nvn, or township in 
 wjiich the pieces, parcels or tracts of real property are respectively 
 situated, (c) a brief description of the property which may be by 
 lot and block where so assessed, (d) the names of the owners or 
 reputed owners, and (e) the sums of taxes and penalties due 
 thereon. He shall also mail to the Commissioner of Forestry ten 
 copies of such printed advertisements immediately upon publication. 
 
 55 
 
Section 703. EXECUTION OF DEEDS. RECORDING. 
 ACKNOWLEDGMENT. Whenever the county treasurer shall 
 make sale of real property, he shall execute deeds in fee simple to 
 the purchasers and acknowledge the same before an officer auth- 
 orized to acknowledge deeds. No irregularity in the assessment 
 or in the process or otherwise, shall aftect the title of the purchaser, 
 but the same shall be good. The deed shall be recorded in the 
 office of the recorder of deeds who shall index ,all such deeds in the 
 name of the owner or reputed owner as grantor and in the name of 
 the purchaser as grantee. 
 
 Section 704. FORM OF COUNTY TREASURER'S DEED. 
 The form of deed to be executed by the county treasurer to all pur- 
 chasers and to the commissioners shall be substantially in the fob- 
 lowing form: "Whereas, certain real property, to wit: 
 
 situate in city, 
 
 borough, town, township in the county of and 
 
 assessed in the name of has been rated and 
 
 assessed with divers taxes, to wit, county taxes 
 
 dollars, city taxes dollars, borough taxes 
 
 dollars, town taxes dollars, town- 
 ship taxes, dollars, school taxes, 
 
 dollars, and poor taxes dollars, which 
 
 remain unpaid, and the county treasurer having offered the same 
 
 for sale agreeably to law on the day of , 
 
 the same was sold and purchased by for 
 
 the sum of dollars. (Or in the case 
 
 of purchases by the county commissioners) (and no person 1)idding 
 therefor a sum equal to the amount of taxes and penalties due, and 
 the cost of advertising and sale, it became the duty of the county 
 commissioners to buy the same, which they have accordingly done 
 
 on the for the sum of 
 
 dollars) Now, this indenture witnesseth, that I 
 
 county treasurer of said county, for and in con- 
 sideration of said sum, grant, bargain and sell the said tract of land 
 
 to the said (or the county 
 
 commissioners of said county), to be held by him or his heirs and 
 assigns (or by them and their successors in office) forever, subject 
 to the redemption allowed by law. In witness whereof, I have 
 hereunto set my hand and seal, the day of 
 
 Sealed and delivered in 
 the presence of 
 
 (Seal) 
 
 County Treasurer. 
 
 56 
 
 Acknowledged by the county treasurer before 
 
 a ot the county of 
 
 Witnesses the hand and seal of said the 
 
 day of 
 
 (Seal) 
 
 Section 7()5. EXK( I TIOX OF DEEDS IX CERTAIN CASES. 
 When any county treasurer shall die or be removed from office he- 
 fore deeds are executed by him to any purchasers of real property at 
 a tax scale, the county treasurer in office for the time being shall, 
 upon the payment of the price for which the property was sold with 
 such costs and charges as remain unpaid, execute, acknowledge and 
 deliver such deeds and do all things the former county treasurer 
 could ha\ c done. 
 
 Section 706. FEES FOR SALE OF REAL PROPERTY. The 
 county treasurer shall receive and collect the following fees for the 
 sale of real proi)crty, which fees shall be paid into the county 
 treasury for the use of the county, except the fees for acknowledg- 
 ing deeds which shall be paid to the officer taking such acknowledg- 
 ment. 
 
 Advertising each tract, including printers charge, . . $1.(X) 
 
 Selling each tract or ]>art thereof, .50 
 
 Writing and signing each deed, 1.50 
 
 Acknowledging every deed, 50 
 
 Writing and filing every bond to acknowledge the 
 purchase money, 25 
 
 Section 707. PAYMENT OF TAXES, PENALTIES AND 
 COSTS BEFORE SALE. The taxes and penalties assessed, 
 levied and accrued against any property and which has been returned 
 for non-payment may be paid to the county treasurer at any time 
 before a treasurer's sale thereof. In addition to such taxes and 
 penalties the party paying the same shall also pay any advertising 
 and other costs which may have accrued. Upon any such payment 
 no sale of such property shall be had. 
 
 Section 708. TENDERING DEEDS. PAYMENT OF PUR- 
 CHASE MONEY AND COSTS. RECORDING OF DEEDS. 
 RESALES. SALES TO COUNTY COMMISSIONERS. Pur- 
 chasers at such sales, as soon as deeds have been tendered after 
 the deeds are acknowledged, shall pay to the county treasurer the 
 purchase money or such part as shall pay the taxes, penalties and 
 costs, and shall also pay the sum of two dollars and fifty cents for 
 the recorder of deeds for recording such deeds. In case of purchases 
 by the county commissioners the fee for the recording of deeds 
 shall be paid by the county. The county treasurer shall, in case 
 
 57 
 
payment is not made, declare the sale void and immediately sell the 
 same again, or expose the same to sale at any subsequent sale. Such 
 sale shall have the same effect as if no prior sale had been made. 
 Any property for which an amount sufficient to pay taxes, pen- 
 alties and costs is not bid shall be purchased by the county com- 
 missioners. 
 
 Section 709. SURPLUS BONDS. The county treasurer shall 
 on making sale of any real property take from the purchasers bonds, 
 in his own name with warrants of attorney annexed, for any surplus 
 above the taxes, penalties and costs. All such surplus bonds shall 
 be acknowledged by the maker before an ofhcer competent to take 
 acknowledgments of deeds and shall be deposited with the county 
 treasurer before the deed for the land is lifted by the purchaser. The 
 county tax collector shall have all such surplus bonds forthwith 
 recorded in the office of the prothonotary who shall provide a book 
 at the expense of the county to be entitled "Surplus Bond Record." 
 The bonds shall be indexed in alphabetical order in the name of the 
 obligor with the amount and date of the same. The prothonotary 
 shall receive from such obligor the sum of fifty cents for recording 
 and indexing the same and shall when required give certified copies 
 thereto and such certificate shall be received in evidence the same 
 as the original instrument. 
 
 Section 710. LIEN OF SURPLUS BONDS. RECOVERY 
 THEREON. The surplus bonds shall, from the date of the deed, 
 have the effect of a judgment, and shall be a first lien upon the real 
 property sold, and the lien thereof shall continue and may be re- 
 vived the same as the lien of an ordinary judgment. If after the 
 .period of redemption has expired, the amount secured by such bond 
 has not been paid, the owner, his assigns or legal representatives 
 mav cause an execution to be issued in the name of the county treas- 
 urer for the use of such owners, his assigns or legal representatives. 
 
 Section 711. TITLE OF PURCHASERS. Sales of real prop- 
 erty sold by a county treasurer for taxes shall vest in the purchasers, 
 the estate and interest of the real owners at the time of such sale 
 although the property may not have been assessed or sold in the 
 name of the real owner. 
 
 Section 712. RULE OF CAVEAT EMPTOR TO APPLY. EX- 
 CEPTIONS. In all sales of real property made by the county treas- 
 urer the rule of caveat emptor shall apply, and the county treasurer 
 shall not be required to refund the purchase money paid upon an\ 
 property so sold, except in cases of double assessment or where the 
 taxes on which the sale is made shall have been previously paid, 
 or where the property does not lie within the county. 
 
 58 
 
 Section 713. REDEMPTION OF PROPERTY. If any owner 
 shall, within two years after such sale, redeem such real estate by an 
 offer of the taxes and penalties for which the lands were sold and 
 the costs with the additional sum of twenty-five per centum, and 
 
 any taxes which may have been levied against any such property 
 since the treasurer's sale and which remain unpaid to the county 
 treasurer, he shall receive and receipt for the same and pay said taxes, 
 penalties, costs and additional percentage over to the purchaser upon 
 demand, and the accrued taxes to the district entitled thereto; and 
 the county treasurer shall forthwith cause an entry to be made on the 
 margin of the record of the deed, in the office of the recorder of 
 deeds, by marking thereon the word 'Vedcemed" which shall be 
 signed by the county treasurer and attested by the recorder of deeds. 
 The recorder of deeds shall be entitled to a fee of thirty cents for 
 such services, which shall be paid by the party redeeming such 
 property. The count>' treasurer shall certify all such redemptions 
 to the l)()ard of county assessors so that the property may thereafter 
 be assessed in the name of the owner. 
 
 Section 714. EJECTMENTS BY PERSONS WHO WERE 
 UNDER LECxAL DISABHJTY. Where the owner at the time of 
 such sale shall be a minor or insane and shall reside within the 
 United States two years after such disability is removed, such per- 
 son, his heirs, or legal representatives may at any time within such 
 two year period bring an action in ejectment for the recovery of the 
 lands. When such recovery is effected the value of the improve- 
 ments made on the property after the sale, shall be ascertained by 
 the jury and be paid by the person, recovering the same before 
 possession shall be had, in addition to all taxes, penalties and costs 
 
 paid by the purchaser. 
 
 * 
 
 Section 715. REDEMPTION lU' PERSONS HCJl.DINCi 
 LIENS AND EOUITABLE INTERESTS. COLLECTION OF 
 SURPLUS MONEYS. When any real property is sold for taxes 
 on which any person has a lien or equitable interest, such person, 
 his heirs, assigns or legal representatives may redeem the same for 
 the benefit of the real owner thereof and the amount paid for such 
 redemption shall thereupon become a lien on such property. W^hen 
 the time of redemption expires before the same is effected, such 
 person, his heirs, assigns or legal representatives may collect the 
 amount of the surplus bond. Such moneys when collected shall be 
 paid into the court where the bond is filed and shall be distributed 
 by decree of court in the same manner as moneys arising from the 
 sale of land by the sherifi'. Such decree of distril)uti(^n shall be sub- 
 ject to like appeal as decrees for distribution arising from sheriffs 
 sales. 
 
 59 
 
payment is not made, declare the sale void and immediately sell the 
 same again, or expose the same to sale at any subsequent sale. Such 
 sale shall have the same effect as if no prior sale had been made. 
 Any property for which an amount sufficient to pay taxes, pen- 
 alties and costs is not bid shall be purchased by the county com- 
 missioners. 
 
 Section 709. SURPLUS BONDS. The county treasurer shall 
 
 on making sale of any real property take from the purchasers bonds, 
 in his own name with warrants of attorney annexed, for any surplus 
 above the taxes, penalties and costs. All such surplus bonds shall 
 be acknowledged by the maker before an officer competent to take 
 acknowledgments of deeds and shall be deposited with the county 
 treasurer before the deed for the land is lifted by the purchaser. The 
 county tax collector shall have all such surplus bonds forthwith 
 recorded in the office of the prothonotary who shall provide a book 
 at the expense of the county to be entitled "Surplus Bond Record." 
 The bonds shall be indexed in alphabetical order in the name of the 
 obligor with the amount and date of the same. The prothonotary 
 shall receive from such obligor the sum of fifty cents for recording 
 and indexing the same and shall when required give certified copies 
 thereto and such certihcate shall be received in evidence the same 
 as the original instrument. 
 
 Section 710. LIEN OF SURPLUS BONDS. RECOVERY 
 THEREON. The surplus bonds shall, from the date of the deed, 
 have the effect of a judgment, and shall be a first lien upon the real 
 property sold, and the lien thereof shall continue and may be re- 
 vived the same as the lien of an ordinary judgment. If after the 
 .period of redemption has expired, the amount secured by such bond 
 has not been paid, the owner, his assigns or legal representatives 
 may cause an execution to be issued in the name of the county treas- 
 urer for the use of such owners, his assigns or legal representatives. 
 
 Section 711. TITLE OF PURCHASERS. Sales of real prop- 
 erty sold by a county treasurer for taxes shall vest in the purchasers, 
 the estate and interest of the real owners at the time of such sale 
 although the property may not have been assessed or sold in the 
 name of the real owner. 
 
 Section 712. RULE OF CAVEAT EMPTOR TO APPLY. EX- 
 CEPTIONS. In all sales of real property made by the county treas- 
 urer the rule of caveat emptor shall apply, and the county treasurer 
 shall not be required to refund the purchase money paid upon anv 
 property so sold, except in cases of double assessment or where the 
 taxes on which the sale is made shall have been previously paid, 
 or where the property does not lie within the county. 
 
 58 
 
 Section 713. REDEMPTION OF PROPERTY. If any owner 
 shall, within two years after such sale, redeem such real estate by an 
 offer of the taxes and penalties for which the lands were sold and 
 the costs with the additional sum of twenty-five per centum, and 
 
 any taxes which may have been levied against any such property 
 since the treasurer's sale and which remain unpaid to the county 
 treasurer, he shall receive and receipt for the same and pay said taxes, 
 penalties, costs and additional percentage over to the purchaser upon 
 demand, and the accrued taxes to the district entitled thereto; and 
 the county treasurer shall forthwith cause an entry to be made on the 
 margin of the record of the deed, in the office of the recorder of 
 deeds, by marking thereon the word "redeemed" which shall be 
 signed by the county treasurer and attested by the recorder of deeds. 
 The recorder of deeds shall be entitled to a fee of tliirty cents for 
 such services, which shall be paid by the party redeeming such 
 property. The county treasurer shall certify all such redemptions 
 to the board (j>f county assessors so that the property may thereafter 
 be assessed in the name of the owner. 
 
 Section 714. EJECTMENTS BY PERSONS WHO WERE . 
 UNDER LEG \L DISAP.n/ITV. Where the owner at the time of 
 such sale shall be a minor or insane and shall reside within the 
 United States two years after such disability is removed, such per- 
 son, his heirs, or legal representatives may at any time within such 
 two year period bring an action in ejectment for the recovery of the 
 lands. When such recovery is effected the value of the improve- 
 ments made on the property after the sale, shall be ascertained by 
 the jur} and be paid by the person, recovering the same before 
 possession shall be had, in addition to all taxes, penalties and costs 
 
 paid by the purchaser. 
 
 • 
 
 Section 713. REDEMPTION BY PERSONS HOLDING 
 LIENS AND EOUITABLE INTERESTS. COLLECTION OF 
 SURPLUS MONEYS. When any real property is sold for taxes 
 on which any person has a lien or equitable interest, such person, 
 his heirs, assigns or legal representatives may redeem the same for 
 the benefit of the real owner thereof and the amount paid for such 
 redemption shall thereupon become a lien on such property. When 
 the time of redemption expires before the same is ettected, such 
 person, his heirs, assigns or legal representatives may collect the 
 amount of the surplus bond. Such moneys when collected shall be- 
 paid into the court where the bond is filed and shall be distributed 
 by decree of court in the same manner as moneys arising from the 
 sale of land by the sherifl'. Such decree of distribution shall be sub- 
 ject to like appeal as decrees for distribution arising from sheriffs 
 sales. 
 
 59 
 
Section 716. REDEMPTION liY JOINT TENANTS, TEN- 
 ANTS IN COMMON AND COPARCENERS. If any joint ten- 
 ant, tenant in common or coparcener of real property shall make, 
 within two years after such sale, an offer <rf a proportionate part of 
 the taxes, penalties and of the costs with an additional sum of 25%, 
 equal to the proportionate interest of the property so held by him, 
 to the county treasurer, he shall receive and receipt for the same and 
 pay it over to the purchaser of the land, and such joint tenant, tenant 
 in common or coparcener shall recover his interest in such property 
 and shall hold the same with the purchaser at such sale as tenants in 
 common. In such cases an appropriate entry shall be made on the 
 record of the deed by the county treasurer as in cases of other re- 
 demptions. 
 
 Section 717. REDEMPTIONS WHERE SURVEYS AND 
 LINES CONFLICT. In case of the sale by any county treasurer 
 of any real property which ma> he interferred with bv surveys or 
 titles of other claimants to such property, any such claimant within 
 two years after any sale, may offer to the county tax collector the 
 taxes and penalties- assessed upon so much of such property as is 
 included within the lines under which the claimant claims title and 
 the costs, with the addition of twenty-five per centum, equal to the 
 proportionate part included within such lines aforesaid. The county 
 treasurer shall receive and receipt for the same and pay it over to 
 the purchaser on demand. Such redemption shall be as effectual for 
 the protection of the claimants title within the Unes of his survey 
 or claim as if the redemption had been made for and included all the 
 land within the lines of said interferences. 
 
 Section 718. PERSONS REDEEMING TO PAY TAXES AC- 
 CRUED SINCE SALE. When a purchaser at a county treasurer's 
 sale shall have paid taxes on such land which have accrued since the 
 sale and before the time allowed to redeem has expired, the owner 
 or person redeeming shall pay, together with the redemption money, 
 to the county treasurer, all taxes which have been paid by the pur- 
 chaser, and the county treasurer shall pay the same to the purchaser 
 with the redemption money when called for. 
 
 Section 719. COLLECTION OF TAX LIENS AT SHERIFF 
 SALES. It shall be the duty of the county tax collector, and of the 
 county treasurer in the case of any real property returned for non- 
 payment of taxes, and of the county commissioners in cases where 
 they have purchased any lands at a county treasurer's sale to certify 
 to the sheriff the amount of any taxes, penalties, costs and interest 
 whicli ma\- ])e due upon any such property which the sheriff is about 
 to expose to sale any judicial process and the sheriff shall thereupon 
 collect such taxes, at any sale, of such property and pay the same 
 to the county treasurer. 
 
 60 
 
 Section 720. PURCHASES BY COUNTY COMMISSIONERS. 
 TAXATION OF LAND. REDEMPTIONS. When the county 
 commissioners shall purchase any real property at a county treas- 
 urer's sale, they shall provide a book wherein shall be entered (a) 
 
 the name of the person as whose land the same was sold, (b) a 
 brief description of the property together with any lot and block 
 number and (c) the amount of taxes, penalties and costs for which 
 it was sold. Such property shall not, so long as it remains the 
 property of the county, be charged in the duplicate. For the next 
 two years following such sale, if the land remain unredeemed the 
 commissioners shall, in separate columns in tEe same book, charge 
 every such tract of land with like county, city, borough, town, town- 
 ship, school and poor taxes, as woiUd have been chargeable against 
 the land had the same not been purchased by the county commis- 
 sioners. The right of redemption shall remain in the real owner 
 of such lands for two years after sale to the county commissioners 
 and such redemption may be accomplished by a payment within 
 such period to the county treasurer of all taxes, penalties and costs 
 due thereon at the time of sale and interest thereon, and also the 
 taxes and penalties which have been levied and charged thereon after 
 the sale, and interest thereon from the time such taxes ought to have 
 been paid. All redemptions of property purchased by the county 
 commissioners shall be noted upon their records and the county 
 treasurer shall forthwith cause an entry to be made on the margin 
 of the record of the deed in the office of the recorder of deeds, by 
 marking thereon the word "redeemed" which shall be signed by the 
 county treasurer and be attested by the recorder of deeds. 
 
 Section 721. REDEMPTION BY JOINT TENANTS, TEN- 
 ANTS IN COMMON AND COPARCENERS OF PROPERTY 
 PURCHASED BY COUNTY COMMISSIONERS. When any 
 real property is so purchased by the county commissioners for the 
 use of the county, any joint tenant, tenant in common or coparcener 
 of such property may during the time allowx'd to a sole owner, re- 
 deem his proportionate interest upon paying the county treasurer his 
 proportionate part of the taxes, penalties and costs due thereon 
 at the time of sale with interest ; and also his proportionate part of 
 the taxes and penalties which shall have been assessed thereon after 
 the sale and interest on each assessment to be computed from the 
 time it should have been ])aid. On production of the county treas- 
 urer's recei]>t for such payments, the commissioners shall note such 
 redemption upon their records, and the county treasurer shall cause 
 an appropriate record to be entered in the office of the recorder of 
 deeds as hereinbefore provided in the cases of other redemptions. 
 The county commissioners may sell the residue of the interest in such 
 
 61 
 
land not redeemed at public sale and make a deed therefor to the 
 purchaser, who shall hold the same as tenant in common with the 
 person who has redeemed his interest. 
 
 Section 722. SALES BY COUNTY COMMISSIONERS. TAX- 
 ATION OF PROPERTY OF COMMISSIONERS OR IN CASES 
 OF REDEMPTION. If the owner of any real property so pur- 
 chased by the county commissioners shall not redeem the same within 
 such period, the county commissioners shall at any time after such 
 period, sell any such lands at public sale and make deeds therefor. 
 After any such sale or in the case of any redonption the property 
 shall be charged by the subordinate assessor in the name of the 
 last purchaser or redeemer and such lands shall again be liable for 
 taxes as other lands. 
 
 Section 723. NOTICE OF COMMISSIONERS' SALES. The 
 county commissioners before making sale of real property purchased 
 by them at tax sales, shall .s:ive at least thirty days' notice once a 
 week for three consecutive weeks, of such sales, particularly desig- 
 nating the tracts that are to be sold. This notice shall be inserted 
 in two newspapers published in the county if so many are published 
 in such county. At least ten copies of such notice shall be mailed 
 to the Commissioner of Forestry. 
 
 Section 724. EXECUTION OF DEEDS BY COUNTY COM- 
 MISSIONERS. TITLE. After any such sale the county commis- 
 sioners shall make and execute a deed in fee simple to the purchaser. 
 Such deed, after being acknowledged befor an officer authorized tv) 
 acknowledge deeds, shall pass such title as the county commissioners 
 have a right to convey. 
 
 Section 725. Rl'LE OF CAVEAT EMPTOR TO APPLY. 
 EXCEPTIONS. In all sales of real property by the county com- 
 missioners, the rule of caveat emptor shall apply, and the county 
 commissioners shall not be required to refund the purchase money 
 upon any property so sold, except in cases of double assessment, or 
 where the taxes on which the sale is made shall have been previously 
 paid, or where the property does not lie within the county. 
 
 Section 726. LANDS PURCHASED BY COMMISSIONER 
 OF FORESTRY. REDEMPTION. LISTS OF UNREDEEMED 
 PROPERTY. Where lands purchased by the Commissioner 
 of Forestry at tax sales made by the county treasurer are redemed. 
 the redemption money shall be remitted to the State Treasurer by 
 the county treasurer with a statement describing the tract of land so 
 redeemed, and the county treasurer shall certify to the Commissioner 
 of Forestry lists of all lands purchased in behalf of the Commf)n- 
 wealth and not redeemed, with a description of each tract similar 
 
 62 
 
 to the one required from the county treasurer in his notice of sales 
 of property, and thereafter such lands shall not be subject to taxation 
 while they are owned by the Commonwealth, but such exemption 
 shall not be construed to apply to any charge placed upon such 
 lands by the laws of the Commonwealth, for county, township or 
 school purposes. 
 
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