P. L. 272. 8 April 1846 § 1. erection or use of any public works(s) of any kind, erected, or in progress of erection, under the authority of an act of the legislature,(t) until the questions of title and damages shall be submitted, and finally decided by a common-law court; and in such cases the court shall have authority to issue a venire, for the summoning of a jury, to the sheriff of an adjoining county. Injunctions against the erection and use of public works. 13 May 1856 § 13. P. L. 570. Qualifications. Oath. XIII. Bureau of surveys. (1.) Chief engineer and surveyor. 359. The said chief engineer and surveyor shall be a citizen who shall have had five years' previous practical experience as a civil engineer, and be sworn or affirmed before the mayor to the truth thereof, and that he will perform his duties with fidelity, and file the certificates thereof in the law department. He To be president of shall be the president of and a member of the board of surveyors, and, as the head of the department of surveys, perform all the duties imposed on him by law or ordinance.(u) board. 1 June 1885, art. 4, § 1. P. L. 37. Councils to divide city into districts. (2.) District surveyors. 360. The provisions of section twenty-seven of an act, entitled "A further supplement to an act, entitled 'An act to incorporate the city of Philadelphia,' approved February second, one thousand eight hundred and fifty-four, and of section three of an act, entitled "A supplement to the act consolidating the city of Philadelphia," approved April twenty-first, one thousand eight hundred and fiftyfive, are hereby repealed, and councils are hereby authorized by ordinance to divide the city into such survey districts as to them may seem proper.(v) Until the expiration of the respective terms of office of the present district surveyors, such surveyors shall be attached to the department of public works, and shall perform their duties under the direction of the said department; and at the expiration of their said respective terms, subject to such ordinances as councils may make upon the subject, their places shall be filled in the manner pointed out in section four 21 April 1855 § 3. of article eleven hereof.(w) P. L. 264. Twelve survey districts. 18 April 1868 § 1. P. L. 1061. Twenty-eighth ward created a separate district. 18 May 1856 §§ 13, 14. P. L. 570. Qualifications of surveyors. 361. The city of Philadelphia shall be divided into twelve survey districts, as follows: [The first district shall be composed of the second, third and fourth wards, and all that part of the twenty-sixth ward lying west from Broad street; the second district shall be composed of the first ward, and all that part of the twentysixth ward lying east from Broad street.](x) In district three shall be the fourth, fifth, [sixth], (y) seventh, eighth, ninth and tenth wards; in district four, the thirteenth, fourteenth and fifteenth wards; in district five, the sixth, eleventh, twelfth, sixteenth and seventeenth wards; in district six, the eighteenth and nineteenth wards; in district seven, the twentieth ward; in district eight, the twenty-first ward; in district nine, the twenty-second ward; in district ten, the twenty-third ward; in district eleven, the twenth-fourth ward, north of Market street; and district twelve, the twenty-fourth ward, south of Market street.(z) 362. The twenty-eighth ward of the city of Philadelphia be and the same is hereby created a separate and additional surveyor's district of said city, and it shall be the duty of the board of surveyors of said city to appoint one person to act as surveyor in said district until the next October election, when the qualified voters of said ward shall elect one person to fill said office of surveyor: Provided, That said surveyor shall be subject to all laws and ordinances which now apply to the surveyors of said city. 363. Each district surveyor shall have three years' experience in the business of regulating and surveying, after having completed his apprenticeship and become of lawful age, and make oath or affirmation of such fact, and to perform his duties with fidelity, and file his certificate as aforesaid. Should any district surveyor See (s) This act does not extend to a contract for cleaning the streets of the city of Philadelphia. City Sewage Utilization Co. v. Davis, 8 Phila. 625. Wolbert v. Philadelphia, 48 P. S. 439. Philadelphia and Reading Railroad Co. v. Philadelphia, 8 Phila. 284. Flanagan v. Philadelphia, Ibid. 110. Windrim v. Philadelphia, Ibid. 361. Ridge Avenue Passenger Railway Co. v. Philadelphia, 10 Ibid. 37. West Philadelphia Passenger Railway Co. v. Philadelphia, Ibid. 70. (t) An injunction will not be granted against public officers, acting under the authority of the state, to restrain them from taking private property for a public improvement until suitable compensation shall be made, where a mode is provided by law for the assessment of the damages sustained. Heston v. Canal Commissioners, Bright. 183. (u) The omitted portion of this section is supplied, which fixes the term of the chief engineer, elected by councils, at five years. The term of Chief Engineer Smedley expired 22 March 1886. War. Op. 6 Jan (v) The board of surveyors is not abolished by the repeal of the twenty-seventh section of the act 2 February 1854. War. Op. 13 April 1887. So the repeal of the third section of the act 21 April 1855, will not affect the powers of the board or of the individual surveyors. Ibid. (w) This is a legislative blunder. The reference should be to section 3, article 12. (x) See act 23 March 1870, P. L. 541. (z) This section is repealed by the act 1 June 1885, P. L. 37, supra, which repeal operated from the first Monday in April 1887. War. Op. 1885, 67. It is inserted here by reason of the passage of the 9th section of the ordinance 30 December 1886, 394, which continues the same districts. The act of 1 June 1885 continues the office of individual surveyor. War. Op. 13 April 1887. and regulator refuse to comply with any of the regulations of the department of 18 May 1856 §§ 18, surveys, or prove to be unskilful and incompetent to the performance of his duties, 14. P. L. 570. a majority of said board of surveys may, on the representations of at least six citi- Oath. zens, examine into the charge made against such surveyor; and, if they find just Charges against. cause, may petition the court of quarter sessions of the county of Philadelphia for his removal; and if said court shall be satisfied of the truth of the allegation of the petition, such surveyor and regulator shall be dismissed, and another surveyor and regulator shall, on the recommendation of such board of surveys, be appointed by the court to hold the appointment, and perform all the duties of the office until the next municipal election. (a) Councils to regu 364. It shall be lawful, and is hereby made the duty of councils, by ordinance, Ibid. § 18. to regulate the survey department, to take security from and prescribe the duties of the district surveyors, the books and records they shall keep, and returns they late bure shall make to the board of surveys; also what records and surveys shall be deposited in the office of the board of surveys; and prescribe the duties, powers and services to be performed by the chief engineer and surveyor, and each member of said board of surveys, and establish all needful regulations for said board of surveys and district surveyors, and their offices and records, and to the use thereof by the citizens. (3.) Records. P. L. 97. 365. The book now in the office of the recorder of deeds for the county of Phila 8 March 1862 § 1. delphia, containing surveyors' returns and descriptions of lots and tracts of land in the city and county of Philadelphia, shall be transferred to the office of the Transfer from department of surveys of said city; and it shall be lawful for the chief engineer recorder of deeds. and surveyor of the city of Philadelphia to designate and cause to be copied, by an officer of his department, in a book or books, such original warrants, return of surveys, and descriptions of lots and tracts of land, in and for the city and county of Philadelphia, which may be in the surveyor-general's office at Harrisburg, as may, in his opinion, be necessary and useful for the correct transaction of the business of the department of surveys of the said city; and when the latter shall have been certified by the surveyor-general to be correct, such copies shall be of the same authority, as evidence, as other records of said department of surveys. 366. It shall be also lawful for the said chief engineer and surveyor to procure from the office of the clerk of quarter sessions of the county of Philadelphia, all detached plans of streets, roads and plots of any part of said city, and cause to be copied such other as may be parts of the records of said office, as he may designate to be necessary and useful in the said department of surveys; and the said chief engineer and surveyor shall also cause to be copied the records which may show when the streets and roads of said city were opened, and the courses and widths thereof. Ibid. § 2. From the quarter sessions. XIV. Registry bureau. P. L. 321. 367. The chief engineer and surveyor of the city of Philadelphia, under an 14 March 1865 § 2. ordinance and appropriation by the councils thereof, shall cause to be made books of plans of the said city, (b) divided into sections, so far as the streets of the Registry books to said city are or shall be laid out, which shall show the situation and dimensions be prepared. of each property therein with the city numbers thereof, and who are the owners, with such succession of blank columns as will permit the names of future owners to be Contents. entered therein, with the dates of transfer, and with index for recording such names alphabetically; and the person or persons who shall be employed to perform such duty shall have access to all plans of survey in the offices of any surveyor of the said city, to all books in the recorder of deeds' office, and all records of the courts, and in the register's office, and may take copies or extracts thereof without any charge therefor.(c) Ibid. § 3. Where books to be 368. The original books, when made, shall be kept in the fire-proof of the department of surveys of the said city, and a duplicate set thereof shall be placed by the chief engineer and surveyor in the office of the [board of revision], (d) kept. and be there safely preserved in the fire-proof; and the said chief engineer Duplicates. and surveyor shall keep up the books in his office, so as to show at all times who are the owners of the lots on the plans, and before the annual meeting of the (a) A quo warranto will lie, at the suit of a private relator, against a city surveyor; it is a municipal office. Commonwealth v. Keilly, 4 Phila. 329. (b) The minutes of the board of surveys in Philadelphia, duly authenticated, are evidence of the action of the board. Waln v. Philadelphia, 99 P. S. 337. Ancient maps and surveys are evidence of boundary; but not to impeach a public grant. Commonwealth v. Philadelphia, 16 P. S. 79. A certified copy of "Holmes's Map," published in London in 1683, and on file in the office of the surveyor-general, is admissible in evi dence. Commonwealth v. Alburger, 1 Whart. 469. (c) See the act 8 March 1862, § 3, P. L. 97. P. L. 821. 14 March 1865 § 3. board of revision for revising the valuations for taxation, shall cause the books in [their] office to be brought up to that time; and such books shall be kept in such manner as not to destroy the evidence of the ownerships, at any previous time, but by additions which will show the subdivisions of property, and the owners thereof, as transmissions of title may take place; and the chief engineer and surveyor may furnish copies of said books, or parts thereof, for such price as may be fixed by councils, for the use of the city; and his certificates shall be received in evidence as and for such proof as the assessment books would be, and lithographed copies of the said books may be multiplied and sold for the profit of the said city. Ibid. § 7. 369. The chief engineer and surveyor shall preserve on file, arranged alphabetically and according to date, all reports made to him of descriptions of houses and lands, Reports of descrip- and for twenty-five cents shall give his certificate, at the foot of a duplicate of the description or descriptions, that report has been made into his office of the description Certificates of reg- of the designated property or properties, when a duplicate of descriptions shall be pro tions to be preserved. istry. Ibid. § S. Board of revision to prepare assessment books. Duplicate to receiver of taxes. duced to him, with the certificate written out for his signature, and his certificate shall be evidence for the receiver of it, and any clerk, prothonotary and register, and all others, that this law has been complied with. 370. It shall be the duty of the [board of revision] to cause to be made assessment books and duplicates, in the form that shall be prescribed by the councils of the city, and no other, and to have the same bound and permanently preserved in their office, the duplicates whereof shall be kept in the office of the receiver of taxes, and they shall be made in conformity with the books or plans, to be furnished by the chief engineer and surveyor, whenever and as furnished by the successive wards, omitting no property thereon, nor the name of any owner; and it shall be the duty of every assessor, whenever he shall find any property to be owned differently from the name in the proper assessment book, to report such change to the chief engineer Assessor to report and surveyor without delay, and the chief engineer and surveyor, if finding such report correct, shall make the book of plans conform by the proper entry, but without erasure of any name; and the failure of the assessor to perform this duty shall subject him to a charge or penalty of five dollars for each such omission, to be recovered as debts of the amount thereof are recoverable by law. To conform to registered plan. change of owner ship. Penalty. Ibid. §4. 371. To enable the chief engineer and surveyor of the city to keep up the said books or plans, it shall be the duty of every seller and buyer of ground, upon the Seller and buyer to register. planned plot of the city of Philadelphia, to make report to him of every conveyance made, with the precise dimensions and locality of the premises, and, so doing, the same shall be received without charge, and noted on the deed of conveyance, by the assistant of the said chief engineer and surveyor. Ibid. If both omit, recorder to register. Ibid. Duty of purchasers at judicial sales, tion and devisees. tary and register of wills. 372. If said seller and buyer shall both omit said duty, the recorder of deeds of the said county of Philadelphia shall not admit the deed of conveyance to record in his office, without charging fifteen cents for each lot described therein; and it shall then be his duty to furnish the proper description of such lot or lots, with the date of conveyance, and names of grantor or grantee, within one month, into the office of the department of surveys, under the penalty of one dollar for each omission, to be recovered as penalties for taking unlawful fees are recovered, for the use of the said city. 373. It shall be the duty of every purchaser of houses and lands at judicial sales, and of every one to whom an allotment in partition shall have been made, and of every devisee by will, to make return to the chief engineer and surveyor of the allottees in parti- purchase he has made, or allotment he has received, and of all devises made to him by will, with descriptions as aforesaid, which the said chief engineer and surveyor shall receive without charge; but if he shall not have done so simultaneously with Duty of prothono- the completion of his purchase, or on partition effected, or if on probate of any will, the devisee shall not have done so, as to any houses or lands in the said city, purchased, allotted or devised, it shall be the duty of the clerk or prothonotary of the proper court, under whose authority such judgment or partition shall have been made, and for the register of wills, to furnish such descriptions as are above required of the recorder of deeds, so far as the wills to be proved in his office shall enable him to do so, for the like charge, and under the same penalty; and the clerk or prothonotary, and register, may make such charge against such purchaser or party taking in partition, or devisee, on delivery of the deed certifying proceedings in partition, or granting probate of the will, and that whether the same be in trust, or for any estate for life only, or otherwise unless the party interested shall produce to him or them, the certificate of the chief engineer and surveyor that such duty has been performed. Ibid. § 5. Liability for taxes ter. 374. If neither the seller nor buyer, devisee or heir, or other party, who has acquired title to houses and lands, in the said city, shall have furnished the descripon failure to regis- tion of the property sold, as aforesaid, both he who may have parted with and he who acquired title, shall be liable for the taxes thereafter assessed thereon, without right of reclamation, or contribution therefor, either against the other, and if the lands or houses sold be afterwards sold for taxes, thereafter accruing, as a lien by record, before said duty shall have been performed, the purchaser shall acquire title as now he may by law, within the county of Philadelphia. 375. But if the said duty of making the return, as required by this act, shall 14 March 1865 § 5. have been discharged by the party who shall have acquired title, in whatsoever P. L. 322. manner, before the tax accrued, as a lien of record, for which the same shall have If registered, purbeen sold, the purchaser at the tax sale shall not acquire the title of such person, chasers at tax sale who shall have performed said duty, or of his heirs or assigns, unless the same shall not to acquire title have been made in the name of such owner, after service of process upon him, as in name of owner case of suit by summons. unless made in after service. Ibid. § 6. Chief engineer to 376. And should the chief engineer and surveyor apprehend that conveyances, or devises, or descents, of houses or lands, shall have taken place, without being reported to him, he shall cause search to be made therefor, and perfect his books of search for conveyplans; and every person found delinquent for six months after acquiring title, as ances. aforesaid, in making report as aforesaid, shall be liable to a fine of five dollars, to Fine for not regisbe recovered by the said chief engineer and surveyor, in the name of the city, as debts of that amount are by law recoverable. tering. 377. It shall be the duty of all owners of houses and lots to furnish, forthwith, Ibid. § 9. descriptions of their property to the chief engineer and surveyor, to aid him in All owners to furmaking up the books of plans; and whensoever such descriptions shall have been nish descriptions. so furnished, and the certificate of the chief engineer and surveyor shall be received, When registered no property so returned shall be subject to sale for taxes, thereafter to accrue, as a property may be lien of record thereon, except in the name of the owner, as returned, and after recovery by suit, and service of a writ on him, made as in case of a summons, and all such returns shall be arranged and filed alphabetically. sold for taxes. chaser. 378. The duty of registering real estate in the city of Philadelphia shall here- 29 March 1867 § 1. after devolve upon the purchaser, devisee by will, the person to whom an allotment P. L. 600. in partition shall have been made, or their agent, and they shall be required to Duty to register to present their deeds or title-papers at the registry bureau, so that the same may be devolve upon purindorsed, in accordance with the act of assembly to which this is supplementary; and all owners of real estate in the said city, not registered as by law directed, are Fine for not regisrequired forthwith to do so, and if, after three months' notice, by public advertise- tering. ment, in at least five daily papers of said city (two of which shall be in German), and a written or printed notice shall have been served on the owner or owners, and they shall fail to have such record made, then, and in that case, they shall be subject to a fine of five dollars for such neglect, and in case the same is neglected for the space of six months, a lien for the accumulated fines and costs shall be filed and collected, as municipal claims are now or may hereafter be by law collected, the said fines to be paid into the treasury; and, further, no property so returned shall Sale of municipal be subject to sale for taxes or other municipal claims thereafter to accrue, as a claims. lien of record thereon, except in the name of the owner as returned, and after recovery by suit, and service of the writ on him made as in case of a summons.(e) 379. The sheriff of said city shall present the deeds of all property that may be sold at judicial sales, whether for partition or otherwise; and it shall be deemed a misdemeanor in office for the clerk or prothonotary of any court to admit such Sheriffs to register deeds to record until the same are properly registered; and the said sheriff is hereby Duty of prothonoauthorized to demand and receive from the purchasers of such property for said tary. duty the sum of twenty-five cents for each deed. Ibid. § 2. certain deeds. Ibid. § 4. to be recorded 380. The recorder of deeds of said city is hereby authorized and directed to refuse to admit any deed to record bearing date since the first day of July, one Certain deeds not thousand eight hundred and sixty-five, excepting deeds conveying title to ground- without being regrents, until the same is properly registered as directed by the act to which this is a istered. supplement; and upon any violation of this law by the sheriff, clerk or prothono- Time. tary of any court, register of wills, or recorder of deeds, he shall be subject to a fine of five dollars and an indictment for misdemeanor in office. XV. Department of receiver of taxes. 1 June 1885, art. 5, 381. The receiver of taxes shall be the head of this department; he shall be $1. P. L. 43. elected and give security as now provided by law, and shall hold his office for a Receiver to be term of three years, and until his successor is chosen and qualified. head. P. L. 29. 382. The qualified voters of said city shall elect one person, (g) who shall be de- 2 Feb. 1854 § 11. nominated receiver of taxes, to serve for [three] (h) years from the second Monday succeeding the fifteenth of January next following his election. He shall give Oath. bond, and be sworn or affirmed to perform his duty in like manner as the city Duty to receive all treasurer. He shall collect and receive all taxes and public assessments payable taxes and assessand receivable within the limits of the said city, and for that purpose shall have and ments. exercise all the powers conferred by law in that behalf, and shall have assistance of the necessary clerks to afford proper facilities to all citizens to pay their taxes at all business hours of the day. It shall be the duty of the [board of revision] to place Duplicates. the duplicates of taxes in the possession of the said receiver of taxes as early as practicable in the year for which the taxes shall be assessed. (e) See Gans v. Philadelphia, 102 P. S. 97. (g) The act 3 May 1860, P. L. 757, provides for a local receiver for the twenty-third ward; and see the Clerks. act 16 May 1878, P. L. 53, as to the Roxborough poor tax. (h) By the act 5 June 1883, P. L. 79. 1 June 1885, art. 5, § 1. P. L. 44. Qualifications. Ibid. Officers attached to department. 9 April 1861 § 1. P. L. 268. 383. No person shall be eligible to the office of receiver of taxes except a citizen of the city, resident therein for seven years next preceding his election, unless he shall have been absent on public business of the United States or of this state. 384. All officers charged with the duty of collecting taxes, and the receipt and collection of funds derived from loans, licenses, water-rents, water-pipe, frontages, permits and rents from markets, landings, wharves, and other public property and interests, shall be attached and subordinate to this department, and be subject to its supervision, control and direction. But boards of directors of city trusts now existing, and boards of revision of taxes created by any acts of assembly of this commonwealth shall be appointed and perform their functions as heretofore. 385. The receiver of taxes shall have all the authority and the same power to proceed against and enforce collection of all moneys received by any collector, and Taxes collected by by any sheriff for state or city taxes, which either or both of the county commiscollector or sheriff. sioners and county treasurer of any county of this state have, or has, to enforce the payment over of any county tax collected by such officer; the sheriff shall make a monthly settlement, and in default thereof may be ruled to pay such taxes into court, and shall pay the expenses incurred thereby. 13 May 1856 § 9. P. L. 569. State taxes. 19 April 1883 § 7. P. L. 9. Collections to be paid daily into the city treasury. 1 June 1885, art. 5, § 1. P. L. 44. Receiver to be charged with the full amount of the duplicates. 21 April 1858 § 2. P. L. 385. Audit on expiration of term. 29 April 1844 § 82. P. L. 497. 386. The receiver of taxes of the city of Philadelphia shall collect and daily pay into the city treasury all state taxes(i) by him collected. The city of Philadelphia shall pay over all state taxes collected and paid into the city treasury before the twenty-fifth day of July in each year, and receive therefor the five per cent allowed by law, and one per cent for the commission of collection, but no allowance for the then uncollected state tax, unless the city shall advance the same by the said date, in which case the city may borrow the amount of such residue of the current year's state tax: Provided, That the loans therefor be all payable within the year, and the whole of the state taxes for the year for which they accrued, shall be paid into the state treasury by the twenty-fifth of January next thereafter. The city shall allow the taxpayers for the state tax five per cent on all sums paid before the twenty-fifth of July of the year when due, and nothing if paid thereafter. 387. The said receiver of taxes shall pay over to the city treasurer, of any such city, his collections of all outstanding or delinquent taxes, interest, penalties and costs at least once every week, (k) and shall furnish, at the same time, a detailed statement of said payments, to the controller of such city, in the same way and manner as is required by the laws and ordinances in all cities of the first class as to taxes that are not delinquent, keeping the accounts and returns of the said delinquent or outstanding taxes separate from the accounts and returns of all other taxes. 388. The receiver of taxes shall be charged by the controller with the full amount of all tax duplicates of the several wards, and also with all other accounts placed in his hands by the proper officer for collection, and shall make daily returns to the controller of all moneys paid and by whom paid. 389. The city controller shall, immediately after the expiration of the term of office of the receiver of taxes, audit his accounts, and make allowance for uncollected taxes. XVI. Taxes. (1.) Subjects of taxation-Tax rate. 390. All real estate, to wit: houses, lands, lots of ground and ground-rents, mills and manufactories of all kinds, furnaces, forges, bloomeries, distilleries, sugarSubjects of munic- houses, malt-houses, breweries, tanyards, fisheries and ferries, wharves, and all ipal taxation. other real estate, (1) not exempt by law from taxation; also all personal estate, to wit: horses, (m) mares, geldings, mules and neat cattle over the age of four years;(n) also all mortgages, money owing by solvent debtors, whether by promissory note, penal or single bill, bond or judgment; also all articles of agreement and accounts bearing interest, owned or possessed by any person or persons whatsoever, except notes or bills for work and labor done, and bank notes; also all shares or stock in any bank, institution or company, now or hereafter incorporated (i) The city is liable for state taxes collected in excess of the valuation of the revenue commissioners. West's Op. 1883, 28, 29. The board of revenue commissioners cannot add to the number of taxable articles in a county, as returned by the assessors; they can only increase the valuation of the items; and in such case, the addition is to be paid by the propertyowners, not by the county at large. Philadelphia v. Mackey, 2 Pears. 406. Commonwealth v. Blair County, Ibid. 415. Philadelphia v. Cochran, 34 L. I. 160. The remedy of a county for an illegal addition to its state tax, by the board of revenue commissioners, is by an appeal; not by a bill of injunction. Philadelphia v. Mackey, 2 Pears. 406. The action of the board of revenue commissioners can only be reviewed in the court of common pleas of Dauphin county. Philadel phia v. Board of Revision, 11 Phila. 284. (k) By act 1 June 1885, art. 6, P. L. 44, all moneys must be paid in daily. (D) By the 4th section of the act 23 February 1866, § 1, P. L. 82, all real estate is exempt from taxation for state purposes. (m) This includes passenger railway car horses. Citizens' Passenger Railway Co. v. Donahugh, 10 W. N. C. 62; Smith v. City Passenger Railway Co., 12 Ibid. 171. (n) The act 21 March 1873, § 1, P. L. 46, repeals all laws under and by virtue of which taxes for state purposes are levied and assessed upon "horses, mares, geldings, mules and cattle." |