Failure to collect the said collector to collect the said tax from personal property when the same 23 May 1889, art. could have been collected, shall not impair the lien of any such tax, or affect the 15, § 10. P. L. 277. validity of any sale made in the collection thereof: And provided further, That in from personality case any such collector shall make any wilfully false return he shall be liable not to impair lien therefor to any person or persons injured thereby. False return. Ibid. § 11. 197. It shall be the duty of the city treasurer, upon the return to him of the of the prothonotary of the proper county, who shall keep a separate book for that To be a lien until paid. (n) See amendment 23 May 1895, P. L. 118, Supp. 2653. See amendment 23 May 1895, 198. The lien of said taxes shall have priority to, and shall be fully paid and Ibid. § 12. P. L. 118. satisfied before, any recognizance, mortgage, judginent or obligation, lien or respon- Priority of lien. Supp. 2653. sibility which the said real estate may become charged with or liable to, and shall Not to be divested not be divested by any judicial sale, except for so much of the proceeds of such by judicial sale until paid. sale as shall be actually applied thereto, nor shall the defendant or defendants, or No claim of exother persons, in any writ of fieri facias, venditioni exponas, or levari facias, be enti- emption. tled to claim any exemption under a levy and sale of any real estate charged with such tax, against the allowance or payment of the same. 199. The prothonotary shall be allowed and paid, for each tax so registered, Ibid. a fee of twenty-five cents, which shall form part of the costs, and shall be paid Prothonotary's same. Ibid. § 18. Time of sale. 200. It shall be the duty of the city treasurer, if councils shall by ordinance so direct, upon the return to him by the collectors of the schedules of unpaid Sale for taxes by taxes on real estate, as above provided, to advertise the lands returned to him city treasurer. for non-payment of taxes thereon for sale on the first Monday of June next succeeding such return, and on that day, or to such day thereafter as said sale may be adjourned, to sell the same, if there shall be sufficient time to advertise the same before the said first Monday of June, and if not, then on the first Monday of June of the next year. Said lands shall be advertised in two newspapers, if Advertisements. so many be published in the city, once a week for three successive weeks before the day of sale: Provided, That no sale of any land shall be valid when the taxes for which it was returned have been paid before such return, or the taxes and costs, if paid after the return and before sale: And provided further, That Sale invalid if said lands may be redeemed by the owner or any one interested in said land, at return. any time within two years after such sale, by the payment to the city treasurer of the amount of the taxes paid at such sale and five per centum penalty thereon Redemption. and all taxes on said lands paid by the purchaser, and a further penalty of one per centum per month on the amount of taxes paid at such sale, or at any time subsequent thereto. If such bid shall have been for less than taxes and costs charged on said land, the person redeeming shall be required to pay the full amount of such taxes, costs and penalty. The city shall have the right to bid City may purat such sale the amount of taxes and costs, and, if necessary, to purchase such chase. lands. taxes paid before Ibid. § 14. 201. It shall be the duty of the purchaser or purchasers at said treasurer's sale, as soon as the property is struck down, to pay the amount of the purchase-money Amount of taxes or such part thereof as may be necessary to pay all the taxes and costs, as also one and costs to be dollar and fifty cents for the use of the prothonotary for entering the report of the paid at time of treasurer and acknowledgment of the treasurer's deed, as hereinafter mentioned, sale. and in case said amount is not forthwith paid after the property is struck down, Fee to prothono- Ibid. § 15. 202. It shall be the duty of the city treasurer, at the first term of the court of common pleas of the proper county succeeding such sale, to make a report City treasurer to and return, wherein he shall set forth a brief description of the land or property make report to sold, the name of the person (where known) in which the same is assessed, the next court. amount of tax and the year for which the same is assessed, the time when, and the newspapers in which the advertisement for sale was made, with a copy of said advertisement, the time of sale, the name of purchaser, and the price for which each respective property was sold, and upon the presentation of said report or return, if it shall appear to said court that such sale has been regularly conducted under the provisions of this act, the said report and the sales so made (n) This act does not repeal the act 4 May 1889, P. L. 79, limiting the lien to two years, unless entered of record, and then to five years, unless revived, ex cept as to liens from assessments and levies under this 28 May 1889, art. 15, § 15. P. L. 277. Confirmation of report and sales. Exceptions. Ibid. § 16. Surplus bonds. shall be confirmed nisi, in case no objections or exceptions are filed to said sales within ten days, a decree of absolute confirmation may be entered, as of course, by the prothonotary. In case any objections or exceptions are filed, they shall be disposed of according to the practice of said courts, and when the same are overruled or set aside a decree of absolute confirmation shall be entered as aforesaid, but all objections or exceptions shall be confined to the regularity of the proceedings of said treasurer. 203. After any sale of property or lands for delinquent taxes has been confirmed by the court, as aforesaid, it shall be the duty of the purchaser or purchasers, where the bid exceeds the taxes and costs, as aforesaid, to make and execute to the said treasurer for the use of the persons entitled, a bond for the surplus money that may remain after satisfying and paying all the taxes and costs as aforesaid, with warrant of attorney to confess judgment annexed thereto, and it shall be the duty of said treasurer to forthwith file said bond in the office of the prothonotary of the proper county, at the number and term where said report and return is filed, and the surplus bond filed as aforesaid, from the time of the date of the deed for property thus sold, shall bind as effectually and in like manner as judgments, the lands by said treasurer sold, into whose hands or possession soever they may come, and the owners of said lands, at the time of sale, Judgment in favor their heirs or assigns, or other legal representatives, may at any time within five To be filed as a lien. of owner. Execution. Ibid. § 17. Purchaser to have a deed. Ibid. § 18. Proceedings in case of redemp tion. Ibid. § 19. Property remaining unsold to be again offered the next year. Ibid. § 20. Assessments (except general taxes) to be paid as provided by ordinance. Penalty and interest for nonpayment. Ibid. § 21. To be a lien for six months without being filed. years after such sales, cause judgment to be entered in said court upon said bond, in the name of said treasurer for the use of said owners, their heirs, assigns or legal representatives (as the case may be), and in case the moneys mentioned in said bonds, with legal interest thereon from the time it is demanded, be not paid within three months after such entry, execution may forthwith issue for the recovery thereof. 204. When the purchaser has paid the amount of his bid, or such portion thereof as he is required to pay under this act, and has given the surplus bond as above required, it shall be the duty of the city treasurer to make to said purchaser or purchasers, his or their heirs or assigns, a deed in fee simple for the lands sold as aforesaid, and the said deed or deeds to duly acknowledge in the court of common pleas, and such acknowledgment shall be duly entered and recorded by the prothonotary of said court in the treasurer's deed book, and for such service and the entry of the report of said treasurer, said prothonotary shall receive the sum of one dollar and fifty cents. 205. Where the owner or other person interested in the land thus sold shall redeem the same, it shall be the duty of the city treasurer to acknowledge the receipt of the redemption moneys upon the margin of the acknowledgment of the treasurer's deed, as the same is entered and recorded in the prothonotary's office, as aforesaid, and thereafter said deed shall be void and of no effect, and thereupon such owner or person interested as aforesaid shall be entitled to have the treasurer's deed delivered up to him, her or them, by the purchaser for cancellation. 206. Where any property remains unsold for any cause whatever, or where the purchaser or purchasers neglect or refuse to comply with the terms of the sale, it shall be the duty of said treasurer to expose the said lands or property to such public sale, in the manner aforesaid, on the succeeding first Monday of June or upon any day to which such sale may be adjourned. 207. All special taxes levied or assessments made for water frontage tax, sewerage tax, pipe, paving, re-paving, curbing or re-curbing sidewalks, grading, macadamizing or paving any public street, lane or alley, or part thereof, and for assessments of damages or benefits, and contributions lawfully imposed for the opening, widening or vacation thereof, or the changing of water-courses, and for all other purposes except general taxes (the remedies for the collection of which shall be as herein provided), that may be the subject of claim entered in pursuance of this act, and the laws and ordinances of any of said cities, shall be paid within such time as councils may provide by ordinance, and if not so paid five per centum penalty shall be added thereto, and such claim shall also bear interest at the rate of six per centum per annum. 208. Such taxes and assessments shall be and remain first liens on the respective pieces of land fronting on the streets in which the improvement is made, or on the land assessed for such improvement or benefits, as the case may be, from the commencement of the improvement for which the assessments were made until six months after the completion of the work, and no longer, unless a specification of Specification to be lien be filed in the prothonotary's office of the county in which the city is located, filed within six months. Fee of prothonotary. Sufficiency of specifications. May be amended. Priority of lien. in the city lien-docket, within said period. The prothonotary shall be allowed a fee of twenty-five cents for filing and entering a lien under the provisions of this act, to be taxed as part of the costs in the case. Such specification of lien shall be deemed sufficient if it designates the date and amount of assessment, the land assessed and the name of the owner or reputed owner, and shall have the effect of extending such lien for a period of ten years from the date of entry, and shall be amendable at or before trial in such manner as will meet the facts and merits of the case, and said lien shall have priority to, and shall be fully paid and satisfied before any other lien or incumbrance of whatsoever kind or nature with which the 23 May 1889, art. land assessed may become charged, and shall not be divested by any judicial sale 15, § 21. P. L. 277. except as to such portion of the proceeds of the sale as may actually be applied for Not divested by the payment of such lien. judicial sale. Ibid. § 22. Or scire facias. 209. Recovery may be had on claims for city taxes, water frontage tax, lighting frontage tax, water rates, lighting rates, sewerage tax, piping, paving, re-paving, Recovery of city curbing or re-curbing sidewalks, grading, macadamizing or paving any public street, claims by action lane, alley or part thereof, or for assessments for damages or benefits and contribu- at law. tions lawfully imposed for the opening or vacating thereof, or the changing of water-courses, and all other matters that may be subject of claim registered in pursuance of this act and the laws and ordinances of any of said cities, in the court of common pleas of the proper county, or before any magistrate having jurisdiction of the amount, by action at law to recover a general judgment against the owner or owners of the property upon which the assessments were made, or proceedings thereon may be had by scire facias, similar to the proceedings in the case of mechanics' claims; and claims so registered shall be primâ facie evidence of the amount thereof, and of the same being due and owing and of all matters therein Evidence. set forth, and judgment shall be entered by default thereon, unless the defendant Judgment for or defendants shall file his, her or their affidavit of defence, as required in cases davit of defence. where the plaintiff has filed his copy of the cause of action in such court, and the judgment and process thereon shall be with like effect as in other cases: Provided, That reference being made to the number and term to which, and the docket and When copy of page in which, such claim or claims are registered, in the præcipe instituting the claim need not be suit, it shall not be necessary to file a copy of the same: And further provided, That filed. where any real estate subject to such lien shall have been conveyed and deed recorded after the registry of such tax, the then owner shall be included in the Subsequent purprocess, and if any owner shall be omitted, such party may be brought in by a rule owner to be made of the court, or alias scire facias on him, her or them, to show cause why he, she or a party. they should not be made a party to such suit, on proof of service thereof judgment may be entered against such party in default of appearance or affidavit of defence, as if originally a party to the suit. want of an ath chaser or omitted Ibid. § 23. 210. A sale of any property under a writ of levari facias, issued upon a judg ment obtained upon any lien filed in pursuance of this act, whether the real Sale to vest a good owner be named or not, shall be deemed a proceeding in rem and shall vest a title. good title in the purchaser to the property thus purchased: Provided, however, That the owners of property thus sold, if not personally served with the writ of scire facias, may redeem the same within one year from the date of sale, by payment of the purchase-money, taxes and all moneys expended for improve- Redemption. ments made on or about the property, of whatever kind or nature, with ten per centum added thereto, and any person entitled to so redeem may present a petition to the court from which the process to make sale issued, setting forth the facts and Petition to court. his readiness to pay the redemption money, whereupon the court shall grant a rule to show cause why the purchaser shall not reconvey to the petitioner the premises sold, to be served as directed by the court, and if the petitioner shall prove the facts necessary to entitle him to redeem, the court shall make such rule absolute and enforce it by attachment. Ibid. § 24. 211. When the owner of a lot is unknown, the claim shall be filed against the land assessed and "unknown owner," and indexed accordingly. A scire facias Scire facias against may issue thereon, as provided in this act as to other claims, which shall be unknown owner. published by the sheriff once a week for three successive weeks before the return-day, in at least one newspaper published in the city, with a full description Publication. of the lot, the amount assessed thereon, and for what purpose. If the owner appear, he may defend, as if named in the writ, but if there be no appearance, judgment may then be entered and the land sold with the like effect as if the real owner had been named as a party defendant and personally served with said writ. Judgment. 212. In all cases where lands are sold for the payment of any tax or claim of Ibid. § 25. said city, it shall be lawful for the said city to become the purchaser of the lands City may purso offered for sale: Provided, however, That the amount bid for the respective prop- chase. erty shall not exceed the amount necessary to secure the claims or amounts due the Amount of city's said city, together with the costs of sale. bid limited. Ibid. § 26. 213. Where the paving of any street, lane or alley, or part thereof, has been petitioned for, the passage by councils of any ordinance directing the paving of any such street, lane or alley, or part thereof, shall be held to be conclusive of Ordinance directing improvements, the fact that a majority in number of the persons owning property thereon, or conclusive of fact that the person owning a majority of the feet front thereon, as the case may be, that a majority petitioned. have petitioned therefor: Provided, That no ordinance for the above-named purPassage of such pose, so petitioned for, shall be passed until five days' notice of the improve- ordinance. ment prayed for, with the names of the petitioners therefor, has been given in one newspaper published in the city. The term owner or owners is hereby The term "owner declared to mean any person or persons or bodies corporate who may own or or owners" declaim the property to be affected by such improvement or assessment, in whom fined. is vested any estate in fee simple, fee tail, for life, a perpetual leasehold, or for a term of years, by lease or otherwise, not less than twenty years: a majority of 28 May 1889, art. the owners of an undivided property to constitute one person for the purposes of 15, § 26. P. L. 277. the petition. Ibid. § 27. 214. In all contracts for improvements, the cost of which is to be paid by assessments upon the property abutting or benefited, the city may enter into an agreement with the contractor that he shall take an assignment of such assesstractor authorized. ment in payment of the amount due him under the terms of his contract, and in Assignment of assessment to con Improvement bonds. Ibid. § 28. Assessments may be made payable in instalments. ments. such case the city shall not be otherwise liable under such contract, whether said assessments are collectible or not; or said city may issue improvement bonds, based solely upon the assessments for any of said local improvements. 215. Whenever any ordinance is passed providing for the paving or macadamizing of any street, lane or alley or part thereof, or for the construction of any sewer, the expense whereof is to be defrayed by local assessments as herein provided, it may be prescribed in such ordinance that the assessments may be paid in ten equal instalments, payable at such times as may be fixed by ordinance, the last thereof Interest on instal- not to be more than ten years after the commencement of the work on the improvement for which it is assessed. The instalments shall bear interest at the rate of six per centum per annum, commencing thirty days after the commencement of the work on such improvement until paid. If any of said instalments shall remain unpaid for two months after the same shall become due and payable, the whole of the assessment remaining unpaid shall be due and payable. Any person upon whom such assessment has been made may pay all, or as many as he chooses, of such instalments, before the same are due. On failure to pay instalment, whole amount to become due. Assessments may be paid in full. Ibid. § 29. Proceedings for collection of assessments. Ibid. § 30. Assessments for improvements already made or in progress. By viewers. How made. Notice. When made to become liens. Interest. To be filed. 216. All assessments made in pursuance hereof shall be collected in the same manner and with the same penalties as are provided in this act for the collection of special taxes and assessments upon real estate, and it shall be lawful for councils to make and collect assessments upon real estate for the purposes aforesaid before the work is contracted for. 217. Cities of the third class shall have power to provide by ordinance for the assessment or reassessment of the cost of local improvements already made, or in process of construction, upon the property benefited thereby or upon the property abutting or fronting on the street, lane, alley or part thereof where the said improvements have been or are being made. The said assessment or reassessment shall be made by viewers upon the property benefited, where the improvement has been directed by councils to be made according to benefits, and shall be by equal assessment to be made by the city engineer on the property, in proportion to the number of feet the same fronts upon the street, lane, alley or part thereof, improved or being improved, where the improvement has been directed by councils to be made by the frontage rule. Notice of the time and place of making said assessment or reassessment shall be given by the viewers, or by the city engineer, as the case may be, to all the owners of property that may be affected by said assessment or reassessment. Said assessments or reassessments, when so made, shall be liens from the date thereof, and shall be due and payable in sixty days thereafter, and if not paid when due shall bear interest. Said assessments or reassessments, if not paid when due, shall be subject to the penalties fixed by this act for the non-payment of municipal assessments, and shall be filed and registered in the prothonotary's office within six months from the date of making the same, in the manner and with like effect as prescribed in this act for the filing and registry of municipal assessments, and shall be collected with additions, interest and penalties in the manner prescribed by this act for the collection of municipal assessments: Provided, That councils may provide for the payment of assessments authorized by this section, in five equal instalments, the first instalment to be due and payable sixty days after the date of the assessment, the second instalment to be due and payable in one year from the date of the assessment, the third instalment to be due and payable in two years from the date of the assessment, the fourth instalment to be due and payable in three years from the date of the assessment, and the fifth instalment to be due and payable in four years from the date of the assessment; the second, third, fourth and fifth instalments to bear interest from the date the first instalment is due and payable; and in case any instalment is not Upon default all to paid when due, the whole assessment remaining unpaid shall become due and payable and shall be collected as directed by this act: Provided further, That whenever a property has paid the whole or any part of its share of the total cost of said improvement, said property shall be given credit for the amount thus paid on the assessments or reassessments authorized by this section: And count of defective provided further, That this act shall not preclude any defence against the collection of such assessments, arising from the manner of constructing such improvements or the quality of the materials used therein, or from noncompliance with the provisions of any act or acts under which such improvements are claimed to have been made.(o) Collection. May be made payable in instalments. Interest on instalments. become due. Credits for payments made. Defence on ac construction. Ibid. § 31. 218. Whenever the cost of local improvements of any kind in said cities of the third class is to be assessed upon the abutting properties, or upon the prop (0) See act 23 May 1889, P. L. 272, which was held to be constitutional in City v. Black, 132 P. S. 568. of assessment of erty benefited thereby, at least five days' notice of the time and place of making 23 May 1889, art. the assessment, to pay the cost of said local improvements, shall be given by the 15, § 81. P. L. 277. person or persons anthorized by councils to make said assessment by publication Notice to owners in one or more newspapers for three successive days, and by serving notice on an of time and place adult person residing on each of the properties to be affected by said assessment, ofnefits. at which time and place all parties interested shall be heard by the person or persons authorized to make said assessment. In case an adult person cannot be found residing upon any property that may be affected by said assessment, said notice shall be deemed to have been properly served if tacked or posted conspicuously on the premises. XVIII. Registry of real estate. 219. For the purpose of procuring accurate information in reference to the 28 May 1889, art. ownership of all real estate liable to municipal taxation or assessments, the 16, § 1. P. L. 277. councils of each of said cities of the third class may provide by ordinance for a Registry of real registry thereof, in accordance with this act. estate. Ibid. § 2. 220. The city engineer of any of said cities in which such registry shall be established as aforesaid shall cause to be made books of plans of such city, Book of plans to showing the situation and dimensions of each property therein, with the city be made by city number and name of the owner or owners thereof, with blank spaces for the engineer. names of future owners and dates of future transfers of title, and for such purpose the said engineer shall have free access without charge to any of the public City engineer records of the county, wherein the necessary information may be obtainable authorized to therefor, and may also cause search to be made in any other place for any muniments or evidences of title not reported to him as hereinafter provided, and requisite for the completion of the said plans. The said books of plans shall be How books shall carefully preserved in the departments of surveys of said cities, and shall be so be kept. kept by additions from time to time as to show the ownership of each lot or piece of real estate, or subdivision thereof, within the city limits, with the suc collect data. cessive transmissions of title from the date of the commencement of such plans. Certified copies to Certified copies under the hand of the said engineer of any of the entries in said be evidence. books of plans shall be received in evidence in the same manner as the books themselves might be admissible for such purpose, and may also be furnished to Fees for use of any person desiring the same, for such fee or compensation as may be fixed by city. ordinance, for the use of the city. Ibid. § 3. Owners to furnish 221. It shall be the duty of all owners of unregistered real estate within the city limits, within one month from the date of the approval of the ordinance establishing such registry, and of every subsequent purchaser, devisee or person data for registry. acquiring title by partition or otherwise, to any real estate therein, within one month after acquiring such title, to furnish to the said engineer at his office descriptions of their respective properties upon blanks to be furnished by the city, and at the same time to present their conveyances to be stamped by said Conveyances to be stamped. engineer without charge as evidence of the registration thereof. Any person or persons neglecting or refusing to comply with the provisions of this section for a Penalty for negperiod of thirty days after public notice of the requirements thereof shall be liable lect or refusal. to a penalty of five dollars, to be recovered, with costs of suit, in the name and for the use of the city, as penalties for the violation of city ordinances are recoverable. 222. The sheriffs of the respective counties in which such cities are situated shall present for registry the deeds of all properties within the city limits sold by them at judicial sales, whether in partition or otherwise; and the recorders of deeds thereof shall not admit for record any deed for any city property bear- deeds. ing date subsequent to the approval of the ordinance for the establishment of such registry, unless the same shall have first been duly stamped as herein directed, as proof of registry, and any prothonotary or recorder who shall record any deed before the provisions of this section shall have first been complied Penalty for with shall be liable to a penalty of five dollars for each deed recorded in viola- not registered. recording deeds tion hereof, to be recovered, with costs of suit, in the manner herein before provided. XIX. Topographical survey. Ibid. § 4. Duties of sheriff. 223. Any city of the third class shall have power by ordinance to cause a 23 May 1889, art. topographical survey thereof to be made by their duly appointed city engineer, 17, § 1. P. L. 277. or by such other civil engineer and assistants as they may employ for that pur- Topographical pose. survey to be made. 224. It shall be the duty of said engineer, upon being duly authorized thereto, Ibid. § 2. to survey and mark the lines of all the streets, avenues and highways of the city Duties of city already opened, or intended to be opened for public use, and to survey and lay out engineer. such new streets, avenues and highways as the councils may deem necessary for a regular and convenient city plan, and also to regulate the elevation of the same, and of the gutters and sidewalks thereof, and for said purposes the said engineer and his assistants shall have power and authority to enter upon the lands and Duplicate drafts premises of any person or persons within the said city. When the survey and reg- made. of survey to be |