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P. L. 79.

sealed.

8. If the legacy subject to collateral inheritance tax be given to any person for 6 May 1897 $ 6. life, or for a term of years, or for any other limited period, upon a condition or contingency, if the same be money, the tax thereon shall be retained upon the whole legacy for a limamount; but if not money, application shall be made to the orphans' court having ited period, upon jurisdiction of the accounts of the executors or administrators to make apportion-condition or con

. ment, if the case requires it, of the sum to be paid by such legatees, and for such further order relative thereto as equity shall require.

Ibid. $ 7. 9. Whenever such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate afore- When legacy is

charged upon real said, and pay the amount so deducted to the executor; and the same shall remain estate. a charge upon such real estate until paid, and the payment thereof shall be enforced Duty of heir. by the decree of the orphans' court, in the same manner as the payment of such Tax to remain &

lien until paid. legacy may be enforced. 10. Whenever any real estate of which any decedent may die seised shall be

Ibid. $ 8. subject to the collateral inheritance tax, it shall be the duty of executors and Notice to register. administrators to give information thereof to the register of the county, where administration has been granted, within six months after they undertake the execution of their respective duties, or if the fact be not known to them within that period, within one month after the same shall have come to their knowledge; and it shall be the duty of the owners of such estates, immediately upon the vesting of Duty of owners. the estate, to give information thereof to the register having jurisdiction of the granting of administration. 11. It shall be the duty of any executor or administrator, on the payment of

Ibid. $ 9. collateral inheritance tax, to take duplicate receipts from the register, one of which

Executors, &c., to shall be forwarded forth with to the auditor-general, whose duty it shall be to take duplicate recharge the register receiving the money with the amount, and seal with the seal of ceipts, one to the his ottice, and countersign the receipt and transmit it to the executor or administra- auditor-general. tor, whereupon it shall be a proper voucher in the settlement of the estate; but in no His duty. erent shall an executor or administrator be entitled to a credit in his account by the Receipt to be register, unless the receipt is so sealed and countersigned by the auditor-general.

12. Whenever any foreign executor, or administrator or trustee shall assign or Ibid. § 10. transfer any stocks or loans in this commonwealth, standing in the name of the

Foreign executors decedent, or in trust for a decedent, which shall be liable for the collateral inheri- to pay tax on tance tax, such tax shall be paid, on the transfer thereof, to the register of the stocks assigned. county where such transfer is made; otherwise the corporation permitting such Otherwise, the cor

. transfer shall become liable to pay such tax.

13. Whenever debts shall be proven against the estate of a decedent, after dis- Ibid. $ 11. tribution of legacies from which the collateral inheritance tax has been deducted, Refunding of legain compliance with this act, and the legatee is required to refund any portion of a cies. legacy, a proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the state or county treasury, or by the county treasurer, if it has been so paid.

14. It shall be the duty of the register of wills of the county in which letters Ibid. $ 12. testamentary or of administration are granted to appoint an appraiser, as often as Register to appoint and whenever occasion may require, to fix the valuation of estates, which are or an appraiser. shall be subject to collateral inheritance tax; and it shall be the duty of such Duties. appraiser to make a fair and conscionable appraisement of such estates; and it shall further be the duty of such appraiser to assess and fix the cash value of all annuities and life estates growing out of said estates, upon which annuities and Annuities and life life estates the collateral inheritance tax shall be immediately payable out of the estate at the rate of such valuation : Provided, That any person or persons, not Appeal. satisfied with said appraisement, shall have the right to appeal, within thirty days, to the orphans' court of the proper county or city, on paying or giving security to pay all costs, together with whatever tax shall be fixed by said court; and, upon such appeal, said courts shall have jurisdiction to determine all questions of valuation and of the liability of the appraised estate for such tax, subject to the right of appeal to the supreme court as in other cases.

15. It shall be a misdemeanor in any appraiser, appointed by the register to Ibid. $ 18. make any appraisement in behalf of the commonwealth, to take any fee or reward from any executor or administrator, legatee, next of kin or heir of any decedent; fees or rewards, by and for any such offence the register shall dismiss him from such service, and, appraisers. upon conviction in the quarter sessions, he shall be fined not exceeding five hundred dollars, and imprisoned not exceeding one year, or both, or either, at the discretion

16. It shall be the duty of the register of wills to enter in a book, to be provided Ibid. § 14. at the expense of the commonwealth, to be kept for that purpose and which shall

Returns made by be a public record, the returns made by all appraisers under this act, opening an appraisers to be account in favor of the commonwealth against the decedent's estate, and the regis- recorded. ter may give certificates of payment of such tax from such record.

17. It shall be the duty of the register to transmit to the auditor-general, on the first day of each month, a statement of all returns made by appraisers during the

Monthly returns preceding month, upon which the taxes remain unpaid, which statement shall be to the anditorentered by the auditor-general, in a book to be kept by him for that purpose.

general,

estates,

of the court.

Ibid.

within the year

Citation to issue to

had.

Ibid.

be allowed.

inheritance tax.

P. L. 79.

6 May 1887 $ 14. 18. Whenever any such tax shall have remained due and unpaid for one year, it P. L. 79.

shall be lawful for the register to apply to the orphans' court, by bill or petition, to Taxes not paid

enforce the payment of the same; whereupon said court having caused due notice

to be given to the owner of the real estate charged with the tax and to such other in orphans" court. person as may be interested, shall proceed, according to equity, to make such

decrees or orders for the payment of the said tax out of such real estates, as shall

be just and proper. Ibid. § 15. 19. If the register shall discover that any collateral inheritance tax has not

been paid over according to law, the orphans' court shall be authorized to cite the parties liable. executors or administrators of the decedent, whose estate is subject to the tax, to

file an account or to issue a citation to the executors, administrators or heirs,

citing them to appear on a certain day and show cause why the said tax should When personal not be paid;(i) and when personal service camot be had, notice shall be given for service cannot be four weeks, once a week, in at least one newspaper published in said county; and

if the said tax shall be found to be due and unpaid, the said delinquent shall pay said tax and costs.

20. It shall be the duty of the register, or of the auditor-general, to employ an

attorney of the proper county to sue for the recovery and amount of such tax; and Attorney to be employed.

the auditor-general is authorized and empowered, in settlement of accounts of any Costs and fees to register, to allow him costs of advertising and other reasonable fees and expenses

incurred in the collection of taxes. 14 May 1891. 21. The register of wills of the several counties of this commonwealth, upon P. L. 59.

their filing with the auditor-general the bond hereinafter required, shall be the Register of wills agents of the commonwealth for the collection of the collateral inheritance tax; to collect collateral and for services rendered in collecting and paying over the same, the said agents

shall be allowed to retain for their own use five per centum upon the collateral Compensation.

inheritance tax collected, if the said tax shall amount to a sum less than two hundred thousand dollars in any year; or four per centum upon the said tax, if the same shall amo to two hundred thousand dollars and less than three hundred thousand dollars in any year; or three per centum upon the said tax, if the tax collected shall amount to three hundred thousand dollars or more in any year: Provided further, That this section shall not apply to the fees of the registers

elected prior to the passage of this act.(k) 6 May 1387 $ 17. 22. The said register shall give bond to the commonwealth in such penal sum as

the orphans' court of the county may direct, with two or more sufficient sureties, To give bond.

for the faithful performance of the duties hereby imposed, and for the regular accounting and paying over of the amounts to be collected and received, and said bond, on its execution and approval by the said orphans' court, to be forwarded to

the auditor-general. Ibid. & 18. 23. Until bond and security be given, as required by the preceding section, the

said collateral inheritance tax shall be received and collected by the county treasurer as heretofore; and in such cases, all the provisions of this act relating to col

lection and payment by registers shall apply to the county treasurer.() Ibid. $ 19. 24. It shall be the duty of the register of wills of each county to make returns

and payment to the state treasurer of all the collateral inheritance taxes he shall Register to make quarterly returns.

have received, stating for what estate paid, on the first Mondays of April, July; October and January in each year, and for all taxes collected by him, and not paid over within one month after his quarterly return of the same, he shall pay interest

at the rate of twelve per centum per annum until paid. Ibid. $ 20.

25. The lien of the collateral inheritance tax shall continue until the said tax is

settled and satisfied : Provided, That the said lien shall be limited to the property aid.

chargeable therewith: And provided further, That all collateral inheritance taxes Limitation.

shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to have been paid, and cease to be a lien as against any purchasers of real estate: And provided further, That all taxes due and legally demandable at the date of the passage of this act, the collection of which would be barred by the provisions hereof, shall not be barred, if suit shall be brought therefor within one year from the date of the passage of this

act.(m) 12 June 1878 $ 1. 26. In all cases, where any amount of collateral inheritance tax has heretofore

been paid, or may hereafter be paid, erroneously, to the register of wills of the Collateral inheri- proper county, for the use of the commonwealth, it shall be lawful for the state ously paid, may

treasurer, on satisfactory proof rendered to him, by said register of wills, of such refunded. erroneous payment, to refund and pay over to the executor, administrator, person

or persons who may have heretofore paid, or may hereafter pay, any of such tax in error, the amount of such tax thus erroneously paid: Provided, That all such applications for the repayment of such aforesaid tax, erroneously paid into the

treasury, shall be made within two years from the date of said payment. (i) See the act 22 March 1841, P. L. 99. See Maris's (m) This section does not extinguish the personal Estate, 14 C. C. 171.

liability for collateral inheritance taxes of heirs, de(k) This is an amendment of the act 6 May 1887, visees and legatees at the end of five years. Cullen's § 16, P. L. 79.

Estute, 142 P. S. 18. (1) See act 22 March 1811, § 5, P. L. 99.

When county treasurer to collect.

Interest on default.

Tax to reinain & lien, until

Taxes due at pas

sage of this act,

P. L. 206.

tance tax errone

be

COMMISSIONERS OF BAIL.

See PROTHONOTARIES AND CLERKS.

COMMISSIONERS TO TAKE TESTIMONY.

1. Judges to appoint in Philadelphia.
2. Powers,
3. Additional commissioner authorized.

4. One commissioner authorized in Allegheny county

5. His powers and compensation.

6. Three commissioners to be appointed in Philadelphia

7. Additional commissioner authorized.

8. Commissioners authorized to take depositions and acknowledgments of deeds.

9. United States commissioners and commissioners of other states.

P. L. 329.

P. L. 381,

Their

powers.

1. The judges of the district court for the city and county of Philadelphia are 14 April 1846 $ 3. hereby authorized to appoint a commissioner, with authority to take depositions, to be read in the trial of causes in said court, or upon motions, rules, petitions and Commissioner to other matters that may be brought before said conrt; and the judges thereof shall take depositions in provide such regulations as they shall deem expedient, setting forth the conditions Philadelphia, upon which depositions taken as aforesaid, may be read in evidence. And they shall have authority to supersede any commissioner to be appointed by them, by appointing another in his place.

2. The commissioner thus appointed shall have authority to administer oaths Ibid. $ 4. and affirmations to the witnesses, where depositions may be taken, under the pro- Powers of such visions of this act; and shall receive such compensation for his services as the commissioner. court may direct, which shall be taxed among the costs of the suit in which depositions shall be taken, in the same manner as depositions taken under the existing laws.

3. The district court for the city and county of Philadelphia are hereby author- 26 April 1850 $ 21. ized to appoint a commissioner in addition to the one authorized by the 38 section of an act, entitled “ An act relative to certain courts in the city and county of Phil- Additional comadelphia," approved the 14th day of April, A.D. 1816, with the same powers and missioner to be apauthorities, and to receive the same compensation as is provided, in and by the 4th pointed. section of said act.(n) And the said commissioners shall have full power to administer oaths and affirmations to witnesses, certify affidavits, and take testimony to be read in evidence in any court of this commonwealth ; and any one falsely swearing or affirming before either of said commissioners, shall be liable to the pains and penalties of perjury. 4. The judges of the district court of Allegheny county be and they are hereby 29 May 1840 $ 6.

P. L. 570. authorized to appoint a commissioner, with authority to take depositions, to be read on the trial of causes in said court, or upon motions, rules, petitions and other mat- In Allegheny ters that may be brought before said court; and the judges thereof shall provide county. such regulations as they shall think expedient, setting forth the conditions upon which the depositions taken as aforesaid, may be read in evidence. And they shall have authority to supersede any commissioner appointed by them, by appointing another in his place.

5. The commissioner thus appointed shall have authority to administer oaths, Ibid. $ 6. and shall receive such compensation for his services as the court shall direct, which wis power and shall be taxed among the costs of the suit in which depositions shall be taken, in compensation. the saine manner as depositions taken under the existing laws.

6. The provisions of the 21st section of the act of assembly, approved the 26th 16 April 1858 $ 1. day of April 1850,(0) entitled " An act to incorporate the Wyoming Mutual Insurance Company,” and for other purposes, be and the same are hereby extended

Common pleas of to the court of common pleas for the city and county of Philadelphia, which Philadelphia to apcourt is hereby authorized to appoint three cominissioners; and the commis- point three conisioners so appointed by the said court, shall be invested with all the powers and authorities which are by law vested in the commissioners appointed under the said

7. In addition to the commissioners heretofore authorized to be appointed to 1 May 1861 $ 1. take depositions et cetera, to be used in the courts of Philadelphia, the judges [of the supreme court of this state, of the district court for the city and county of Phil- Additional comadelphia, and) of the court of common pleas for the county of Philadelphia, are missioners to be

appointed. hereby authorized and empowered to appoint one commissioner, who shall have all the powers, privileges and prerogatives delegated to the other commissioners; and in

P. L. 313.

.

act.

P. L. 578.

(n) They are authorized to appoint a third com- hy act 11 March 1857, P. L. 76; and a fifth, by act 1 missioner, by act 26 April 1855, P. L. 314; a fourth, May 1861, P. L. 578.

(0) Supra 3.

P. L. 578. Power to take ex

P. L. 52.

Commissioners

1 May 1861 $ 1. addition thereto shall have full power and authority to hear and examine parties

or witnesses, or both, in any er parte proceeding to be enacted [acted) upon by the

said judges; and the testimony of such person or persons so taken and reduced to parte affidavits.

writing, and certified to by such commissioners, shall have the same effect in law, as if such parties were personally present before the said judges, and by them orally

examined.(p) 28 April 1876 $ 1. 8. All commissioners heretofore appointed, or that may be hereafter appointed

by the courts of this commonwealth, in cities of the first class, shall have full power

and authority to administer oaths and affirmations, and to take depositions to be may take deposi-, used in evidence in any matter, cause or suit pertaining to any of the courts of this edgments of deeds: commonwealth or otherwise ; to take acknowledgments of deeds, mortgages, assign

ments and all other instruments to be recorded within this commonwealth, and also to make the separate examination and take the separate declaration of any married woman with regard to such deed, mortgage, assignment or other instrument; and the said commissioners respectively shall have the right to have and use a seal of

office. 29 March 1960 $ 1. 9. Any commissioner or commissioners appointed by any court of the United

States, or of any state, district or territory in the United States, to examine or take United States com- the testimony of any witness within this commonwealth, shall be invested with all

the powers and authorities which are by law vested in cominissioners appointed for å like purpose by the district court of Philadelphia, under the laws of this commonwealth.(9).

P. L. 341.

missioners and commissioners of other states.

COMMISSION MERCHANTS.

See BROKERS; COMMON CARRIERS; INTEREST; LIEN.

COMMON.

See Joint TENANCY.

COMMON CARRIERS.

See CANAL COMPANIES; LIEN; RAILROADS.

1. Agents for the sale of railroad tickets, &c., to 7. Sales of goods of unknown owners. And of have certificates of their authority.

perishable goods. Notice. Powers of justices of the 2. Unauthorized persons prohibited from selling peace. tickets, &c.

8. Disposition of overplus. 3. Penalty for violation.

9. Owners of cattle for transportation may feed 4. Agents to exhibit their authority, when re- them; and provide bedding. quested, and certificate to be posted.

10. Carriers

passengers may insure against 5. Railroad and steamboat companies, &c., to accidents. provide for redemption of unused tickets and coupons. 11. Carriage of explosive materials regulated. Sale thereof prohibited.

Penalties. 6. Proceedings to enforce lien of commission-mer- 12. Power to open packages. Removal and sale. chants, factors, carriers, &c. Sales. Publication of notice.

6 May 1863 $ 1. 1. It shall be the duty of the owner or owners of any railroad, steamboat or P, L. 582.

other conveyance for the transportation of passengers, to provide each agent, who Agents for the sale may be authorized to sell tickets, or other certificates entitling the holder to travel of railroad tickets, upon any railroad, steamboat or other public conveyance, with a certificate, setting &c., to have certi: forth the authority of such agent to make such sales ;(r) which certificate shall thority.

be duly attested by the corporate seal, if such there be, of the owner of such railroad, steamboat or other public conveyance, and also by the signatures of the owner, or officer whose name is signed upon the tickets or coupons, which such agents may sell. (8)

(p) The act 2 April 1869, P. L. 623, authorized the The common pleas has no jurisdiction to issue an appointment of five commissioners, residents of Phila- attachment to compel witnesses to appear before such delphia, by the supreme court, with powers of other a commissioner. Kotz v. Eilenberger, 9 C. C. 310. commissioners theretofore authorized, and to take (r) This act is constitutional. Commonwealth v. acknowledgments. See also, the act 2 April 1873, P. L. Wilson, 14 Phila. 384. 487.

(8) See act 21 February 1872, imposing a penalty (9) A commissioner of another state has no power for trespassing upon railroad cars, in Berks county. to enforce the attendance of witnesses by attachment. P. L. 131.

P. L. 582.

per

ets, &c.

to

Railroad and

pro

P. L. 1127.

2. It shall not be lawful for any person, not possessed of such authority, so 6 May 1863 $ 2. evidenced, to sell, barter or transfer, for any consideration whatever, the whole, or any part, of any ticket or tickets, passes or other evidences of the holder's title

Unauthorized to travel on any railroad, steamboat or other public conveyance, whether the sons prohibited

from selling ticksame be situated, operated or owned within or without the limits of this commonwealth.(1) 3. Any person or persons, violating the provisions of the second section of this

Ibid. $ 3. act, shall be deemed guilty of misdemeanor, and shall be liable to be punished, by

Penalty for violaa fine not exceeding five hundred dollars, and by imprisonment not exceeding one tion. year, or either or both, in the discretion of the court in which such person or persons shall be convicted.

4. It shall be the duty of every agent, who shall be authorized to sell tickets, or Ibid. $ 4. parts of tickets, or other evidences of the holder's title to travel, to exhibit to any Agents to exhibit person desiring to purchase a ticket, or to any officer of the law, who may request their authority, him, the certificate of his authority thus to sell and to keep said certificate posted when requested, in a conspicuous place in his office, for the information of travellers.

be posted. 5. It shall be the duty of the owner or owners of railroad, steamboat and other Ibid. $5, public conveyances, to provide for the redemption of the whole, or any parts or coupons of any ticket or tickets, as they may have sold, as the purchaser, for any steamboat comreason, has not used, and does not desire to use, at a rate which shall be equal to panies, &c., to prothe difference between the price paid for the whole ticket, and the cost of a ticket vide torredembar between the points, for which the proportion of said ticket was actually used ; coupons not used. and the sale, by any person, of the unused portion of any ticket, otherwise than by sale thereof the presentation of the same for redemption, as provided for in this section, hibited. shall be deemed to be a violation of the provisions of this act, and shall be punished as is herein before provided : Provided, That this act shall not prohibit any person who has purchased a ticket from any agent authorized by this act, with the bonâ fide intention of travelling upon the same the whole distance between the points named in the said ticket, from selling the unused part of the same to the company that sold the same; and it shall be the duty of the said company to pay for such unused portion of ticket the difference between the actual fare to point used, and the amount paid for such ticket.(u)

6. In all cases in which commission-merchants, factors and all common carriers 14 Dec. 1863 $ 1. or other persons shall have a lien, under existing laws, upon any goods, wares, merchandise or other property, for or on account of the costs or expenses of car- Proceedings to riage, storage or labor bestowed on such goods, wares, merchandise or other prop- enforce lien of comerty, if the owner or consignee of the same shall fail, or neglect or refuse to pay chants, factors, the amount of charges upon any such property, goods, wares or merchandise, within carriers, &c. sixty days after demand thereof, made personally upon such owner or consignee, then and in such case it shall and may be lawful for any such commission-merchant, factor, common carrier or other person having such lien, as aforesaid, after the expiration of said period of sixty days, to expose such goods, wares, merchandise or other property to sale, at public auction, and to sell the same, or so much thereof as Sales. shall be sufficient to discharge said lien, together with costs of sale and advertising:(v) Provided, That notice of such sale, together with the name of the person or Publication of persons to whom such goods shall have been consigned, shall have been first pub- notice. lished for three successive weeks in a newspaper published in the county, and by six written or printed handbills, put up in the most public and conspicuous places in the vicinity of the depot where the said goods may be.

7. Upon the application of any of the persons or corporations having a lien upon Ibid. § 2. goods, wares, merchandise or other property, as mentioned in the first section of Sales of goods of this act, verified by affidavit, to any of the judges of the courts of common pleas of unknown owners. this commonwealth, setting forth that the places of residence of the owner and consignee of any such goods, wares, merchandise or other property are unknown, or that such goods, wares, merchandise or other property are of such perishable nature, and of perishable or so damaged, or showing any other cause that shall render it impracticable to goods. give the notice as provided for in the first section of this act, then and in such case, it shall and may be lawful for a judge of the city or county in which the goods may be, to make an order, to be by him signed, authorizing the sale of such goods, wares, merchandise or other property, upon such terms as to notice as the nature Notice. of the case may admit of, and to such judge shall seem meet :(w) Provided, That in Powers of justices cases of perishable property, the affidavit and proceedings required by this section of the may be had before a justice of the peace.

Ibid. § 3. 8. The residue of moneys arising from any such sales, either under the first or

Disposition ofoversecond sections of this act, after deducting the amount of the lien, as aforesaid, plus.

(!) One who purchases from a scalper in another the ticket; it was held, that the plaintiff could not state, where such sale is lawful, a ticket to a point in recover anything under this act. Smith v. Philathis state, is entitled to be conveyed to his destination delphia and Reading Railroad Co., 11 C. C. 555. in pursuance thereof. Sler per v. Pennsylvania Ruil- (2) This act relieved the bailee from the necessity road Co., 100 P. S. 259.

of retaining a constant possession to enforce his lien; (u) So amended by act 10 April 1872, P. L. 51. but a private sale by him will not pass the title. These acts are constitutional. Coinm'th v. Wilson, 9 Rodgers v. Grothe, 58 P. S. 414. W. N. C. 291. Where a commuter did not use the () A sale of unopened packages is illegal. Adams whole of his ticket, but the usual fare for the number Erpress Co. v. Schlessinger, 75 P. S. 246. of trips actually made exceeded the amount paid for

peace.

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