diminish the legislative expenses of the commonwealth," relating to the appoint- 22 April 1846 § 12. ment of appraisers of mercantile taxes in the counties of Philadelphia and Alle- P. L. 489. gheny, be and the same are hereby extended to the remaining counties within the Appraisers to be appointed throughcommonwealth : : Provided, however, That the commissioners of each county shall out the state. appoint the appraiser of mercantile taxes for such county,(y) on or before the 30th Commissioners to day of December in each year.

appoint.

15 March 1847. P. L. 496. Commissioners to

21. So much of the act of April the 16th, 1845, as authorizes the court of common pleas of Allegheny county to appoint a mercantile appraiser for said county, be and the same is hereby repealed; and hereafter the commissioners of said county appoint in Alleshall appoint a mercantile appraiser for said county. gheny. 22. The appointment of mercantile appraisers shall be made annually by the 20 April 1887 §3. county commissioners except in cities of the first class where the auditor-general and the treasurer of the city are authorized and required to appoint five suitably Commissioners to qualified citizens, all of whom shall not be of the same political party, and the term appoint except in Philadelphia. of office of said appraisers shall be for three years.

P. L. 60.

P. L. 533.

23. It shall be the duty of said appraiser to prepare a list(2) of all the dealers as 16 April 1845 § 6. aforesaid, in the county for which he shall be appointed, arranging them in their several classes, and he shall furnish to each of the persons or firms so assessed a List. written or printed notice of their several classifications, giving notice to each at Notice. the same time, of the place and time at which appeals may be made from said classification.(a)

P. L. 489.

24. The written or printed notices required by the said 6th section of the said 22 April 1846 § 12. act, to be furnished by the appraiser to persons or firms assessed, shall only extend to the city and county of Philadelphia, and to Allegheny city, and the city of Pitts- of the notice. burgh, in the county of Allegheny; and the notices of the assessments made by the respective appraisers of the persons and firms within the other portion of the county of Allegheny, and within the remaining counties of the commonwealth, shall be given by at least four advertisements in at least two newspapers, if there shall be so many published in the proper county: And provided also, That the said notices shall be given as herein before provided in the city and county of Philadelphia, the county of Allegheny, and in the remaining counties of the state, prior to the first day of July in each year, and that no appeal shall be permitted from said assessments after the 15th day of the same month.

Ibid. § 7. How assessment

25. Upon the request of any person or firm, who may allege that he is not properly assessed, it shall be the duty of the appraiser to administer an oath or affirmation, and interrogate him as to the amount of his sales for the previous year, may be amended. and if the appraiser shall be satisfied, upon such investigation, that such person or firm is not properly assessed, he shall increase or reduce the assessment, as the case may be; and in all cases, the persons or firms so assessed, if they are dissatisfied Appeal. with the decision of the appraiser, shall have the right of appeal to the judges of the court of common pleas of the proper county, who shall, in such case, finally determine the same.(b)

P. L. 492.

26. It shall be the duty of the mercantile appraisers in the several cities and 11 April 1862 § 1. counties of this state personally to visit the store, distillery, brewery, or other place of business of every person whom they are required by law to ascertain and assess, Personal visits. and at the time of such visit to give each such person living on the premises a written or printed notice, specifying the classification and amount of license-money to be paid by such person to the state, and also the time and place when and where he, the said appraiser, will hold an appeal as required by law.

27. Any mercantile appraiser who shall neglect or refuse to visit the store, or other place of business, of any person ascertained and assessed by him for license, and to furnish such person with a written or printed notice of his classification, amount of license, and time and place of holding appeal, as required by the first section of this act, shall pay a penalty of five dollars, to be recovered as debts of a like amount are recoverable, at the suit of the person aggrieved, for the use of such person, on due proof of such neglect or refusal being made according to law.

Ibid. § 6.

Penalty.

28. The appraisers so appointed shall furnish to the treasurer of the proper city 16 April 1845 § 8. or county a certified list of the dealers aforesaid, (c) with the classification as made

P. L. 533.

out by them, or determined by the judges of the court on appeal, as aforesaid; and List to be furthe said treasurer shall, within twenty days thereafter, transmit to the auditor- nished treasurer. general a copy of such list; and shall receive and collect together with the fees of the appraiser and his own fee the sums to be paid such dealers for their licenses, in the manner directed by law.

(y) By act 4 March 1862, P. L. 74, the mercantile appraiser of Northampton county is to be appointed by the court of common pleas.

(z) By the seventh section of this act he may administer an oath to the dealer and interrogate him as to his sales the previous year.

(a) A party, duly notified, who neglects to appeal from the assessment, though illegal, is barred. Lamon v. Paxton, 2 Luz. L. Reg. 259.

(b) The decision is final, only as to the amount of

the assessment; this section does not take away the right of appeal given by the act 4 March 1824. Simpson v. Cain, Com. Pleas, Phila., 4 October 1853. MS.

(c) Such test is not evidence as to the ownership of goods on a question of partnership. Wells v. Brown, 4 Wh. 365. Wood v. Turner, 7 W. 486. They must return a duplicate list of all licensed and unlicensed taverns to the clerk of quarter sessions. See act 13 May 1887, § 4, P. L. 108.

7 April 1830 § 7. P. L. 390.

Treasurer to be

29. And it shall be the duty of the auditor-general to charge the treasurers of the said cities or counties with the amount payable by the several persons mentioned in said lists; from the payment of which the said treasurers shall be exoncharged with list. erated only by producing satisfactory evidence to the accounting department that the person or persons so returned were not wholesale dealers and retailers of foreign merchandise or liquors, according to the true intent and meaning of this act, or that it was impracticable to collect and recover the same.

Exoneration.

13 April 1866 § 2. P. L. 104.

30. It shall be the duty of the appraisers of mercantile taxes in the city of Philadelphia, on the day succeeding the first application of the list of persons assessed Board of appeal in as liable to the payment of licenses, and for thirty days thereafter, to sit as a board Philadelphia. of appeal, to whom, and within which time, all appeals may be taken for any wrongful or erroneous assessment, and the decision of said appraisers shall be final in fixing the liability of the persons or firms so assessed.(d)

22 April 1846 § 12. P. L. 459.

Mileage.

IV. Fees-Mileage-Costs - Accounts.

31. As compensation for their services the appraisers of mercantile taxes shall receive the sum of thirty-seven and a half cents for each certificate of license issued Fee for certificate. in said counties respectively, and mileage at the rate of three cents for each mile necessarily travelled in the discharge of their official duties, an account of which mileage shall be made out, and the correctness verified by the affidavit of the appraiser, and shall be paid by [the state treasurer on the warrant of the auditorgeneral, the accounts therefor being first settled by the auditor-general and state treasurer].(e)

27 Feb. 1865 § 1. P. L. 4.

Fee increased to fifty cents.

Mileage increased.

13 April 1866 § 2.

P. L. 104.

Fee for classifica

32. The fees of the appraisers of mercantile taxes for each certificate of license issued shall be fifty cents, instead of thirty-seven and a half cents, as now provided by law; and the said mercantile appraisers shall also be allowed six cents per mile circular for all necessary travel, in the manner now provided by law, in lieu of three cents per mile heretofore provided, and all laws inconsistent herewith are hereby repealed: Provided, That this act shall not apply to the city of Philadelphia(g) and county of Allegheny.

33. The said appraisers of mercantile taxes shall receive for the classification of each person in lieu of the compensation now fixed by law the sum of sixty-two tion of each person. and a half cents, and the city treasurer shall be entitled to fifty cents for issuing each license.

Fee of city treas

urer.

7 April 1830 § 11. P. L. 391.

Fees of treasurers.

11 April 1862 § 3. P. L. 492.

34. The respective [city and] county treasurers shall be entitled to demand and receive from each person to whom they shall deliver a license as aforesaid, the additional sum of twenty-five cents, as a compensation for his services in making out, registering and delivering such license.

35. No mercantile appraiser shall be allowed any pay for mileage, by the auditorgeneral, unless he shall first make oath or affirmation that he has actually travelled, Oath as to mileage, in the performance of his duty as mercantile appraiser, the number of miles charged by him, and personally visited the place of business of every person ascertained and assessed by him.

13 March 1847 § 1. P. L. 340.

36. So much of any law as requires the payment from county treasurers of the costs of collecting mercantile taxes, be and the same is hereby repealed; and such Costs to be paid by costs shall be paid out of the state treasury, on the warrants of the auditor-general.(h)

state treasurer.

20 April 1887 § 3. P. L. 60.

Audit of accounts.

18 April 1855 § 1. P. L. 244.

Notices to be served.

20 April 1887 § 1. P. L. 60.

Advertisements.

37. The accounts for advertising mercantile lists and other state accounts shall be audited by the auditor-general.

V. Notices and advertising.

38. It shall be the duty of the appraisers of mercantile taxes in the city and county of Philadelphia to give notice to the wholesale and retail dealers of merchandise, requiring them to take out their licenses from the city or county treasurer, on or before the twenty-fifth day of June in each and every year, any law to the contrary notwithstanding.

39. The county commissioners of the respective counties are hereby authorized and required to publish the mercantile appraiser's list of names and classification of each person, subject to license, in three papers of general circulation in each county of the commonwealth, one of which shall represent the minority party of the two principal parties of the county, and one of which may be a German or Welsh paper: Provided, however, That such list shall not be published in more than two papers in any county, should the county commissioners desire to limit such publication to that number: And provided further, That the auditor-general

(d) The penalty imposed by this act, see infra 44, is not recoverable in proceedings by appeal. Common wealth v. Potter, 34 W. N. C. 43.

(e) As amended by act 15 April 1850, § 8, P. L. 472.

(g) Their fees for such certificate of license, in Philadelphia, are fixed at fifty cents, by act 9 April 1849, § 15, P. L. 540.

(h) Extended to the collection of the taxes on beer, eating and oyster-houses, for the years 1849-51, by act 12 April 1851, P. L. 418; and to the collection of taxes on inns and taverns, breweries, brokers and patent medicines in Philadelphia, by act 8 May 1854, P. L. 638. And see act 16 April 1856, P. L. 374.

and city treasurer shall direct that said list and specification shall be published in 20 April 1887 § 1. four newspapers(i) in cities of the first class. (k)

P. L. 60. Ibid. § 2.

Limitation of cost.

40. The auditor-general is hereby authorized and empowered to pay the respective newspapers for the publication of said mercantile appraiser's list the usual rates of advertising charged by the same to private customers, and not exceeding thirty cents per line for four insertions: Provided, That in no case shall the amount paid for advertising in any city or county exceed ten per centum of the amount received by the treasury of the state from said city or county during the preceding year from the class of taxes so advertised, and all bills shall be certified to the Bills. county treasurers of the respective counties by the appraiser, and the county treasurers are hereby authorized to pay the same upon said bills being receipted by the respective publishers in proper form, and, upon approval by the auditor-general, they shall be entitled to receive credit for the amount so paid in the settlement of their accounts for licenses with the commonwealth.

41. There shall be no pay for advertising nor fee to any appraiser for fictitious names or the names of persons not residing at the place designated.

Ibid. § 4.

Fictitious names.
Ibid. § 5.

42. All acts, or parts of acts, now in force in reference to the publication of mercantile, liquor and other licenses, except as herein before provided, shall con- Laws to remain in tinue to be and remain in full force and virtue.

VI. Payment and collection.

force

11 May 1853 § 11. To be paid to

P. L. 673.

treasurer.

43. All moneys due or becoming due to the commonwealth for taxes or (on) license shall be made to the treasurer of the proper county, who shall make return to the state treasurer, as heretofore provided for by law. 44. At the expiration of thirty days after said list shall have been finally 18 April 1866 § 2. adjusted and placed in the hands of the city treasurer, the said treasurer shall P. L. 104. appoint such a number of persons as he may elect (not exceeding six), for the Treasurer to aphonest and faithful discharge of whose duties he shall be liable, to whom he shall point collectors. deliver his warrant, with duplicate, containing the names of all such persons whose licenses are unpaid, authorizing and requiring them to demand and receive from every person or persons in such duplicate named the sum wherewith such person or persons stand charged, together with ten per cent additional;(/) which percentage shall be retained by the collectors as their compensation for services rendered. 45. If any person or firm shall neglect or refuse to make payment of the amount due by him, her or them for such licenses, within thirty days from the time of demand so made, it shall be the duty of the persons aforesaid to levy such amount by distress and sale of the goods and chattels of such delinquent, giving five days' public notice of such sale, by written or printed advertisement, proceeding in such manner and receiving therefor such compensation as is now allowed to collectors of taxes for similar services.

Ibid. § 3. Distraint.

8 Sm. 199.

46. Instead of proceeding against delinquents by indictment, in the manner 4 March 1824 § 2. directed by the act to which this is a supplement, it shall be the duty of the proper [city or] county treasurer to institute a suit before any alderman or justice suit before justice. of the peace, in the name of the commonwealth, within the months of June and December, in every year, against each delinquent retailer as aforesaid, for the amount of duty payable agreeably to law, adding thereto [five] (m) per cent as a further compensation to the treasurer for his trouble in suing for and recovering the same; and upon judgment being obtained or entered against any person or per- Penalty. sons, refusing or neglecting to pay the amount of said duty, execution shall issue for the amount thereof, with the addition of said [five] per cent, together with costs of suit, after the expiration of twenty days, unless the person or persons, believing him, her or themselves to have been aggrieved by the decision of the said alderman or justice, shall appeal, within the said term of twenty days after the Appeal. rendering of said judgment, to the court of common pleas of the proper county; which said appeal shall be made and conducted in the same manner, and be subject to the same provisions in every particular, as other appeals in cases of other debts of like amount are recoverable before an alderman or justice of the peace: Provided, That the person or persons so intending to appeal shall first(n) declare,

(1) Where a statute provides for publication of notice in a newspaper, a paper printed in the English language is intended, in the absence of any provision to the contrary. Road in Upper Hanover, 44 P. S. 277. Kratz's Appeal, 21 L. I. 4. Tyler v. Bowen, 1 Pitts. 225. An advertising sheet is not a newspaper in which a public notice, required by law, can be given. Tyler v. Bowen, Ibid. So, publication in a newspaper, dated and distributed on Sunday, is not a legal publication. In re Appraiser's List, 2 Chest.

490.

(k) There was no power to advertise mercantile tax lists of Philadelphia until the act of 18 April 1878, nor from the repeal of that act by the act of 19 April 1883, P. L. 9, until the passage of this act 20 April 1887. Mayer v. McCamant, 8 C. C. 75. Under

this act, the publication in Philadelphia in a German newspaper is in the discretion of the auditor-general and city treasurer. Ibid. The persons charged with the publication in the city of Philadelphia are the city treasurer and the auditor-general, and not the city commissioners. Bartley v. Patton, 46 L. I. 168. See on this subject, Commonwealth v. McCandless, 129 P. S. 492.

(1) The penalty imposed by this act is not recoverable in proceedings by appeal. Commonwealth v. Potter, 34 W. N. C. 43.

(m) So amended by act 7 April 1830, § 8, P. L. 390.

(n) A previous affidavit is an essential preliminary to the right of appeal; and it is too late, after the lapse of twenty days, to supply the deficiency.

8 Sm. 199.

Affidavit.

Costs.

4 March 1824 § 2. on oath or affirmation, in writing, to be filed by said alderman or justice of the peace, that he, she or they verily believe injustice has been done them, and that said appeal is not made for the purpose of delay; and it shall be the duty of the attorney-general, or his deputy residing in the said city or county, to prosecute such appeal to judgment, for which he shall receive the sum of three dollars and no more: And provided, That in all cases of appeals, the jury or arbitrators trying the case shall decide whether the party appealing or the commonwealth shall pay the costs of suit; and when the decision is against the commonwealth the costs shall be paid out of the county treasury; but in no case shall the commonwealth pay costs, except where the party appealing is not a retailer of foreign merchandise, or has not produced any other testimony, on the appeal, than what was produced before the justice of the peace or alderman before whom the cause was originally tried: And provided further, Where the justice of the peace or alderman shall decide against the commonwealth the costs of suit shall be paid out of the county treasury.

7 April 1830 § 8. P. L. 890.

Percentage reduced.

11 April 1862 § 1. P. L. 492.

47. It shall be the duty of the proper [city or] county treasurer, on the first day of October in this year, and on the first day of June in each year hereafter, (o) to make out a correct list of all those who have not paid the duty and obtained license, and it shall be the duty of such [city or] county treasurer to institute a suit against such delinquents, under the directions of the second section of the act of 4th of March, one thousand eight hundred and twenty-four, entitled "A supplement to the act laying a duty on retailers of foreign merchandise;" and the percentage recoverable by the said [city or] county treasurer, from the delinquents for his own use, as a compensation for his services in the suits aforesaid, shall be five per cent in lieu of the ten authorized by the above act.

48. Any person so ascertained and assessed who shall fail to attend such appeal *** shall not be permitted to set up as a defence to the recovery of the amount Defence on appeal. of the license which he is required to pay, when suit shall be brought for the recovery of the same, either, that he is not a dealer in or retailer of merchandise, or a distiller, brewer or other party required to be ascertained and assessed for license by the mercantile appraiser, or any other ground of defence which might have been heard and determined by said mercantile appraiser.(p)

Ibid. § 4. How licenses recovered.

Ibid. § 5. When suit to be brought.

Liability of treasurer.

4 March 1824 § 7. P. L. 678.

49. All licenses returned by the mercantile appraisers to the city or county treasurer shall be sued for and recovered by action of debt before a justice of the peace, with right of appeal, as provided in the first section of this act: Provided, That a civil suit for the recovery of the amount of the license shall not be a bar to, or interfere with any proceeding by indictment, where such proceeding is now authorized by law, but the remedies by civil action and indictment shall be cumulative.

50. It shall be the duty of every city and county treasurer to sue for the recovery of all licenses duly returned to him by the mercantile appraisers, if not paid on or before the first day of July in each and every year, within ten days after that date; and the said treasurer shall not be discharged from any such license unless he brings suit to recover the same within said date, and presses the same to judgment and execution as soon thereafter as practicable, and pays the amount of such licenses received by him into the state treasury on or before the first day of October ensuing; nor shall he receive any commissions on such licenses unless he makes payment as aforesaid.

51. If any alderman, justice of the peace, constable or treasurer shall neglect or refuse to perform the duties required of him by this act, or the act to which this Neglect of officers. is supplementary, such officer so neglecting shall be considered guilty of misdemeanor in office, and shall, on conviction of the same before a competent tribunal, forfeit the sum of one hundred dollars, one-half to the state and the other to the person or persons who shall prosecute such offender or offenders.

11 April 1862 § 7. P. L. 493.

4 March 1824 § 4. S Sm. 201.

Licenses and duties.

52. All the penalties of the existing laws and the provisions thereof, in regard to licenses to wholesale dealers and retailers of merchandise, be, and the same are hereby applicable to each of the said fourteen classes.

VII. Duties of city and county treasurer.

53. The said treasurers shall make regular entries in a book to be kept by them for that purpose, of all moneys received by them respectively, for licenses granted and duties paid, specifying the name or names of the parties, the several rates and amount of duties, and the year for which the said license hath issued, or the said duty has been paid, and charging themselves with the amount received on account of duties payable during the current year, as also for any preceding year or years; and said treasurers shall, once in every year, on or before the last day of December, render an account thereof, under oath or affirmation, to the auditor-general for set7 April 1830 § 11. tlement by the accountant department in the usual manner.

P. L. 391.

54. The said [city and] county treasurers respectively [within ten days after the

Commonwealth v. Yearsley, Com. Pleas, March 1854. Lovering v. Commonwealth, 1 Pitts. 333. And see Biddle v. Commonwealth, 13 S. & R. 405.

MS.

(0) See infra, pl. 50.

(p) This act is constitutional. Lamon v. Paxton, 2 Luz. L. Reg. 259. If the party assessed omit to appeal, the collection of tax will not be enjoined. Crist v. Morris, 2 W. N. C. 620.

P. L. 891.

first day of July, and the second Tuesday of December in each year] (q) shall settle 7 April 1880 § 11. their accounts with the auditor-general, and pay over to the state treasurer all moneys received by them from dealers in foreign merchandise, in pursuance of this When to settle act, deducting therefrom a commission similar to what is now allowed for the pay- account with ment of moneys arising from the tavern licenses, and such settlement, and all the auditor-general. remedies and duties in relation thereto, shall be regulated by the provisions of the third section of the act of twelfth of March, one thousand eight hundred and twenty-five, entitled "An act more effectually to secure the collection of the revenue from tavern licenses and for other purposes."(r)