P. L. 491. of his administrator or administrators, executor or executors, or his heirs gener- 22 April 1846 § 23. ally, or in the name of any of the administrators, executors or heirs; and in taxing it in the names of the executors, administrators or heirs, it shall not be necessary to designate them by their Christian or surnames; and such tax on such real estate shall remain a lien on the part taxed, for the period of one year, from Lien thereof. the first day of June following the assessment of said tax, and may be collected from the person or persons in possession thereof, in the same manner as is now provided by law; and all taxes heretofore thus assessed, are hereby declared to be legal, and may be collected in the manner herein provided: Provided also, That the expiration of the said lien of said tax shall not prevent the collection thereof, within the time now provided in other cases; and where a different time is affixed by law for the existence of the lien of any such tax, this act shall not operate as a repeal of such law, but the same shall be construed as controlling the provisions of this section, so far as regards the time such lien is to continue in force. 108. In any county in this commonwealth, where the valuation of the taxable 24 May 1878 § 2. property of the county, as fixed and determined by the last triennial assessment, P. L. 184. has been raised to exceed in the aggregate three hundred and fifty per cent above When special tax its former valuation, it shall not be lawful for the county commissioners of such to require the apcounty to levy or collect, for the present or any subsequent years, until the next proval of the court. triennial assessment, any tax for county, special county or building purposes, in excess, in the aggregate, of three and one-half mills on the dollar of valuation, without first applying to the court of quarter sessions of the same county, and getting the approval thereof, for the levy and collection of any such excess above three and one-half mills as aforesaid. (2.) Appeal. P. L. 512. 109. When the proportions of the several wards, townships and districts shall be 15 April 1834 § 8. ascertained as aforesaid, the commissioners of the respective county shall cause accurate transcripts of the assessments to be made out by their clerk, and shall Commissioners to transmit the same to the respective assessors, on or before the second Monday of transmit tranApril following, (x) together with a statement of the rate per cent and the day of scripts to the appeal fixed by them. assessors. 110. It shall be the duty of the several assessors, on receiving such transcript Ibid. § 9. from the county commissioners, to give written or printed notice, at least five days Assessors to give before the day of appeal, to every taxable inhabitant within the respective ward, notice thereof to township or district, of the amount or sum for which he stands rated, and the rate persons charged. per cent of such amount,(y) and of the time and place of such appeal. 111. It shall also be the duty of the commissioners of the respective counties, to give notice by advertisement in one or more newspapers printed in or nearest to the seat of justice of the proper county, at least three weeks before the day of appeal, of the time and place fixed for such appeal. Ibid. § 10. Commissioners to give public notice of time and place of appeal. Ibid. § 12. 112. It shall be the duty of the several assessors, in each of the two years succeeding the triennial assessment, to give notice to the taxable inhabitants, in like manner as after the triennial assessment, but in the following cases only, viz.: In When notice to be the case of real property where buildings or other improvements have been de- given in the years succeeding the stroyed since such triennial assessment, and in the case of personal property, offices, triennial assessprofessions, trades and occupations, where there has been any alteration in the ments. assessment, occasioning a different valuation from the former year, and also where persons have come to inhabit in the county since such triennial assessment. 113. At the time and place fixed for the appeal, which, in each of the two years Ibid. § 13. after the triennial assessment, shall be held in the commissioners' office of the Appeals in such proper county, the commissioners shall attend and hear all persons who may apply years regulated. for redress, and grant such relief as to them shall appear just and reasonable: Pro- No abatement to vided, That the commissioners shall not make any allowance or abatement in the be made, except in valuation of any real estate, in any other year than that in which the triennial year of triennial assessment is made, excepting where buildings or other improvements have been destroyed, subsequently to such triennial assessment. 114. It shall be the duty of the several assessors, to attend at the time and place fixed for the appeal for their respective ward, township or district, to prevent impositions being practised on the commissioners by persons appealing. assessment, &c. Ibid. § 14. 115. Immediately after the appeals are over, the commissioners shall proceed to regulate the assessments,(z) according to the alterations made, and shall cause their clerks to make fair duplicates thereof, in such form as the commissioners regulated, and dumay direct. plicates made. 116. It shall be the duty of the commissioners to hear appeals at any subsequent Ibid. § 16. time when they may be in session, previous to the payment of the tax, and to make Appeals may be such alterations as they might have done on the regular day of appeal: Provided, quent times. (2) See act 15 March 1849, P. L. 167, as to Chester and Franklin counties; and also act 26 February 1853, as to Franklin county. P. L. 129. (y) See Insurance Co. v. Yard, 17 P. S. 331. heard at subse (z) There need not be a separate assessment for state and for county purposes. Insurance Co. v. Yard, 17 P. S. 331. 15 April 1884 § 16. P. LA 512. 1 April 1836 § 52. P. L. 445. Freeholders may appeal from decisioners to the com sion of the commis mon pleas. on. Party to be entitled to trial by jury. That no such appeal shall be heard unless the appellant shall have given due notice thereof to the assessor of the proper ward, township or district. (a) 117. Any freeholder of the city or county of Philadelphia, or county of Bucks, (b) who may feel aggrieved by the last or any future assessment of his property, and be dissatisfied by the decision of the county commissioners, upon his or her appeal from the said assessment, (c) may appeal from the decision of the county commissioners to the court of common pleas of the county of Philadelphia, or of the county of Bucks, and for that purpose, may present to the said court, within thirty days after the passage of this act, and in future cases, within thirty days(d) after the county commissioners shall have informed him or her of their Proceedings there- decision, his or her petition, setting forth the facts of the case, and the said court shall proceed, at the earliest convenient time, to be by them appointed, and of which notice shall be given to the county commissioners, to hear the said appellants, and his or her proofs; and the said court shall make such decree, (e) affirming or reducing(g) the assessment complained of, as to them shall seem just and right, having due regard to the valuations and assessments made of adjoining or neighboring estates. And if the party thus appealing shall require it, it shall be the duty of the said court, instead of hearing the case themselves, to cause a jury of five or seven men to be drawn by the prothonotary of the court, by lot, from the last preceding panel of special jurors returned to that court, and to issue their precept to the sheriff, requiring him to summon said jurors to attend on a day to be named in said summons, not less than ten days after it shall so issue, at the room usually occupied by the grand jury of the said county, or elsewhere, as may be best, and the said party appealing and the said county commissioners, may attend before said jury and be respectively heard, and the said jury shall make their award, under their hands, or the hands of a majority of them, which award shall be good, if all those who sign it are present at the inquiry; and the said court shall make their final decree(h) according to said award, and shall direct the said appellant to pay the costs of said venire and service, and of said jury, not to exceed one dollar for each juror, and shall have power to enforce payment thereof by attachment: Provided, That if there shall be more than one appeal pending in said court before the issuing of said venire, all the cases then pending and requiring a jury shall be heard before the same jury, and the costs shall be apportioned among them; and in such case, each juror shall be entitled to one dollar per diem, and no more. All appeals to be heard by the same jury. 19 April 1889. P. L. 38. Owners may appeal from assessment to court of common pleas. Petition within sixty days. 118. Any owner of real estate or taxable property in this commonwealth, who may feel aggrieved by the last or any future assessment or valuation of his real estate or taxable property, may appeal from the decision of the county commissioners, or board of revision and appeal, to the court of common pleas of the county within which such property is situated, and for that purpose may present to said court, or file in the prothonotary's office, within sixty days after the county commissioners or board of revision and appeal have held the appeals provided for by law, and acted on the said assessments and valuations, a petition signed by him, his agent or attorney, setting forth the facts of the case, and thereupon the said court shall proceed at the earliest convenient time to be by them appointed, of which notice shall be given to the county commissioners of the proper county, or Notice to be given. to the board of revision and appeal of the proper city to hear the said appeal, and the proofs in the case, and to make such orders and decrees touching the matter complained of as to the judges of said court may seem just and equitable, having due regard to the valuation and assessment made of other real estate in such county or city; the costs of the appeal and hearing to be apportioned or paid as the court may direct: (i) Provided, however, That the said appeal shall not prevent the collecNot to prevent the tion of the taxes complained of, but in case the same shall be reduced, then the excess shall be returned to the person or persons who shall have paid the same.(k) regularity of the proceedings of the commissioners. Hughes v. Kline, 30 P. S. 227. See Wharton v. Birmingham, 37 Ibid. 371. Costs. collection of taxes. (a) See Delaware, Lackawanna and Western Railroad Co. v. Broderick, 5 Luz. L. Reg. 101. (b) Extended to Montgomery county, by act 3 April 1851, § 11, P. L. 316; to Allegheny, by act 5 May 1854, P. L. 571, and to Somerset county, by act 7 April 1862, P. L. 301. And see act 26 April 1850, § 7, P. L. 627, for a similar provision for Schuylkill county; act 9 April 1869, P. L. 301, as to Westmoreland county; act 10 May 1871, P. L. 665, as to Schuylkill, Dauphin, Somerset, Indiana and Cambria counties; and act 6 March 1872, P. L. 215, as to Lancaster county. (c) The act does not extend to the cases of persons and property, not liable to assessment. Taxes paid, under protest, for property exempted by law, may be recovered back by action. Christ Church Hospital v. Philadelphia County, 24 P. S. 229. See Chegary v. Jenkins, 5 N. Y. 380-2. (d) After the lapse of thirty days, the party is without remedy. James v. Bucks County, 13 P. S. 72. (e) The decree of the common pleas is conclusive, both as to the assessment of the property, and the (9) They can only make a decree affirming or reducing the assessment, or, in case of a double assessment, striking out the one complained of; a decree dismissing the appeal, unless for irregularity in the mode or time of entering it, is erroneous. Kimber v. Schuylkill County, 20 P. S. 366. (h) The supreme court has no power to revise such decree. Kimber v. Schuylkill County, 20 P. S. 366. (i) After the determination of an appeal by the court, equity will not enjoin the collection of the tax as adjusted by the decision. Hamlin v. Peck, 135 P. S. 493. Where the city does not proceed to collect taxes pending an appeal and the appellant, as soon as the appeal is determined in his favor, promptly tender the amount really owing, the city cannot collect the penalty for non-payment at the time the tax was due. Ferguson v. Pittsburgh, 33 W. N. C. 454. (k) The act 24 May 1878, P. L. 133, and the act 20 May 1876, P. L. 44, were held to be unconstitu (3.) Board of revision. P. L. 415. 119. The county commissioners [and associate judges of each county,]() shall 27 July 1842 § 10. compose a board to be called a "Board of Revision," of which the county commissioner holding the oldest certificate of election shall be the president. The mem- Board of revision bers of the said board shall each take and subscribe an oath or affirmation, before constituted. the president of the court of common pleas for the county,(m) in the following words, to wit: 1, in -county, board of revision for Ibid. § 11. Commissioners to do [swear or affirm] that I will faithfully and to the best of my knowledge Oath of members. and judgment, revise, correct and equalize the valuation of all property taxable by law, and faithfully perform all the duties of a member of the county, according to the laws of this commonwealth; which oath shall be deposited in the office of the recorder for the county. 120. The county commissioners of the several counties shall, as soon as the assessors of the several wards, districts and townships in their respective counties shall have made their returns, according to the 6th section of the act entitled "An give public notice act to establish a uniform mode for the valuation of property and assessment of of assessments. taxes," passed the 15th May 1841, make out and publish, in not less than two newspapers, for two weeks, or if there be no newspaper published in the county, by handbills posted up in each ward, district or township, at the place of holding township, ward or district elections, a statement, in such form as will show the aggregate value and assessments made by each assessor in the county, upon property taxable by law, for county purposes, upon mortgages, moneys at interest, debts due from solvent debtors, stocks, loans and investments in corporations of other states, upon household furniture and upon watches, according to the 2d section of the act entitled "An act to create additional revenue, to be applied towards the payment of interest and the extinguishment of the debt of the commonwealth," passed the 11th day of June 1840, according to any laws that may hereafter be passed relating to similar objects of taxation, upon all salaries and emoluments of office, and all persons, trades, occupations and professions, according to the 9th section of the act entitled "An act to provide revenue to meet the demands on the treasury, and for other purposes," passed the 5th May 1841, (n) or according to any laws that may hereafter be passed relating to similar objects of taxation, and will also show the whole amount of taxes assessed on each ward, district and township in the county; and at the time and in the manner herein pro- justing valuation. vided for publishing said statements, the county commissioners shall also give public notice of a day, not later than thirty days from the time of publishing, by them appointed, for finally determining whether any of the valuation of the assessors have been made below a just rate, according to the meaning and intention of this act.(0) And of time of ad Ibid. § 12. 121. From the time of publishing the returns of the assessors, according to the 3d (11th) section of this act, until the day appointed for finally determining whether Returns to be open any valuation of the assessors have been made too low, any taxable inhabitant of to inspection. the county shall have the right to examine the said return in the commissioners' office. 122. The board of revision in each county shall, on receiving the returns of the assessors, proceed to examine and inquire whether the same have been made in conformity with the laws of this commonwealth, and whether all property to be valued for taxation for state and county purposes, has been valued at a sum or price not less than the same would bring after full public notice, at a public sale, supposing each separate lot or piece or tract of land, with the improvements, or the personal property of each individual, company or corporation only were to be sold. They shall receive and consider the written communication of any taxable inhabitant of the county, relative to any property which such taxable inhabitant shall believe to have been reduced too low, and on the day appointed for determining whether any property has been reduced too low, or reduce the same, if too high, they shall proceed to raise the price or valuation of any property which they shall believe to have been reduced too low; and if they cannot on the day appointed revise, raise and equalize the valuation of all property which they shall believe to have been reduced too low, they may adjourn from day to day, until the whole of such valuation shall have been revised, raised and equalized. Ibid. § 13. Duties of board of revision. Ibid. § 14. 123. When the whole of the valuation of the assessor shall have been raised, revised and equalized, in conformity with the foregoing section, the same proceed- To hear appeals. ings shall be had in reference to notice, appeals and corrections which are now had by the laws of this commonwealth, excepting only that the board of revision, instead of the county commissioners, shall hear and decide upon all appeals. 124. The refusal or neglect of any or all of the members of county boards of tional in Railway Co.'s Appeal, 33 P. L. J. 191; and City v. Silkman, 113 P. S. 191. (Repealed, as to associate judges, by act 29 April 1844, § 41, P. L. 501. (m) Or the prothonotary: see infra 125. (n) The date should be 4 May 1841. 29 April 1844 § 47. P. L. 502. (0) See act 21 March 1862, P. L. 148, as to Huntingdon county; and act 14 April 1863, P. L. 372, as to Blair county. P. L. 502, 29 April 1844 § 47. revision to be sworn or affirmed, or to discharge the duties of such board, shall not be construed so as to invalidate or hinder the collection of state taxes imposed by this or any other act. 125. It shall and may be lawful for the several prothonotaries of the courts of common pleas of this commonwealth, or any of the associate judges thereof, to administer to the board of revision, the oath of office now required by law to be taken before the presidents of the said courts of common pleas. 126. In all cities of this commonwealth where there are or may hereafter be boards of revision of taxes, with authority to appoint assessors and apportion their districts, such boards of revision shall have authority, from time to time, as the public interest may require, to create additional assessors' districts and appoint additional assessors therein. V. Liability to taxation-exemption. (p) 127. All real estate (q) within this commonwealth shall be liable to taxation for all such purposes as now is or hereafter may be provided by general laws, excepting only therefrom the classes of property specifically exempted from taxation, by the 29th section of the act of this general assembly, entitled "An act to authorize the committee of Michael Fox, a lunatic, to sell and convey certain real estate, and for other purposes," approved April 16th, 1838, (r) as construed by the third section of the act of this general assembly, entitled "An act to authorize the administrators of Henry Mineum, late of Crawford county, deceased, to sell and convey certain real estate, and for other purposes," approved July 2d, 1839,(s) except that the quantity of land thereby exempted shall be and is hereby increased to ten acres instead of five, as therein named; also exempting from taxation all parsonages owned by any church or religious society, with the lands attached thereto, not exceeding five acres; also excepting and exempting from such taxation all burial lots exempted by the provisions of the act of April 5th, 1859,(t) entitled "An act relative to incorporated cemetery companies," and the lands and premises of all cemetery companies, where such property is held in trust for the sole purpose of improving said lands and premises, and whose revenues, of whatever kind, are devoted to that object, and in no way inure to the benefit or profit of the corporators or any of them; and also excepting and exempting from such taxation all lunatic asylums, almshouses, poorhouses, houses of refuge, penitentiaries and asylums, schools and hospitals, supported by the appropriations annually made thereto by this commonwealth, together with the lands attached to the same; and also excepting and exempting from such taxation all charitable institutions founded by charitable gifts or otherwise, the chief revenues for the support of which are derived from voluntary contributions, together with the lands attached to the same; and all laws or parts of laws inconsistent with the provisions of this statute be and the same are hereby repealed: Provided, That nothing in this act contained shall be construed as repealing the fourth section of the act, entitled "An act to amend the revenue laws of this commonwealth," approved February 23d, 1866:(u) And provided further, That no burial lots sold to individuals for burial of the dead shall be liable to levy and sale for any taxes whatsoever. 128. All laws and acts of assembly, exempting the loans, bonds or other evidences of indebtedness of, or issued by any county, city, borough or incorporated district of the commonwealth, from the payment of taxes for the use of the commonwealth, be and the same are hereby repealed, so far as provides for such exemption; and all such loans, bonds or other evidences of indebtedness heretofore or hereafter issued or existing, shall be liable for the payment of the taxes, now or hereafter imposed by law for the use of the commonwealth upon public loans or other moneys bearing interest: Provided, That this act shall not apply to any bonds negotiated into the hands of innocent holders. 129. All churches, meeting-houses, or other regular places of stated worship, with the grounds thereto annexed, necessary for the occupancy and enjoyment of the same; (v) all burial-grounds not used or held for private or corporate profit;(w) "Municipal Corporations - First (2) This act and the constitution of 1874 were not designed to change the course of judicial construction of general tax laws, but to repeal certain special exemptions. Northampton County v. Lehigh Coal and Navigation Co., 75 P. S. 461. Luzerne County v. Lehigh Coal and Navigation Co., 8 Leg. Gaz. 47; s. c. 5 Luz. L. Reg. 5. See act 2 May 1879, P. L. 47, allowing an abatement of highway taxes to those who plant trees where roads run through or adjoin cultivated fields. And see act 10 April 1873, P. L. 597, as to the assessment of machinery attached to the land in Montgomery county. (r) Act 16 April 1838, P. L. 525. (u) Act 23 February 1866, P. L. 83. This section exempts real estate from taxation for state purposes. (v) A parsonage belonging to a church is subject to taxation when not locally annexed to the church edifice, or its curtilage. Dauphin County v. St. Stephen's Church, 3 Phila. 189. Church of Our Saviour v. Montgomery, 10 W. N. C. 170. It includes property leased for the purpose of religious worship. Howell v. Philadelphia, 8 Phila. 280. (w) The act 12 May 1871, P. L. 771, exempts from taxation for municipal and county purposes, all lands inclosed as burial-grounds and cemeteries, and used for the interment of the dead, and for no other purpose, together with the buildings and improvements thereon, owned by churches, corporations or associations, in the city of Philadelphia. taxation. all hospitals, universities, colleges, seminaries, academies, (x) associations and in- 14 May 1874 § 1. stitutions of learning, benevolence or charity, with the grounds thereto annexed P. L. 158. and necessary for the occupancy and enjoyment of the same, founded, endowed and What property to maintained by public or private charity;(y) and all school-houses belonging to any be exempt from county, borough or school district, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same; and all court-houses and jails, with the grounds thereto annexed, be and the same are hereby exempted from all and every county, city, borough, bounty, road, school and poor tax:(2) Provided, That all property, real and personal, other than that which is in actual use and occupation for the purposes aforesaid, and from which any income or revenue is derived, shall be subject to taxation, except where exempted by law for state purposes, and nothing herein contained shall exempt (the) same therefrom. (a) P. L. 90. 130. Nothing in the act to which this is a supplement shall be taken as implying 4 June 1879 § 1. that any building, though incomplete or in course of construction, shall be subject to taxation, where said building was intended, under provision of said act, to be exempt from taxation when completed. (b) P. L. 44. P. L. 61. Mortgages, &c., to counties. 131. The scrip, bonds and certificates of indebtedness of any county in this 24 March 1877 § 1. commonwealth, owned by any public corporation within such county, and the income from which is by law appropriated exclusively to the support of the poor and County bonds, &c., the maintenance of the public roads of such county, be and the same are hereby exempt, when held exempted from taxation for state purposes. (c) for poor or road purposes. 132. All mortgages, judgments, recognizances and moneys owing upon articles 4 April 1868 § 1. of agreement for the sale of real estate, (d) made and executed, after the passage of this act, shall be exempt from all taxation except for state purposes; and from and after the 1st day of December next, no taxes of any description shall be be exempt from assessed or collected, except for state purposes, on or from mortgages, judgments, taxation, in certain recognizances or moneys owing upon articles of agreement for the sale of real estate, whether made and executed before or after the passage of this act:(e) Provided, That nothing in this act shall be construed to apply to mortgages, judg ments or articles of agreement given by corporations: Provided, That this act shall only apply to the counties of Berks, Schuylkill, Luzerne, Clearfield, Allegheny,(g) York, Delaware, Montgomery, Chester, Lancaster, Huntingdon, Fulton, Bedford, Blair, Lebanon, Clinton, Carbon, Monroe, Lehigh, Mifflin, Westmoreland, Northampton, Juniata, Somerset, Indiana, Greene, Elk, Forest, Franklin, Perry, Cumberland, Dauphin, Lawrence, Lycoming, Union, Snyder, Erie, Crawford, Bucks, McKean, Fayette, Philadelphia and Mercer. (h) P. L. 962. 133. It shall be the duty of the several assessors in this commonwealth to make 5 April 1849 § 5. return of all property now or which hereafter may be especially exempt by act of assembly from taxes, in a separate list, to the commissioners of the proper county; for which service the said assessors shall receive the same compensation as is allowed for like services in other cases. (2) This does not include the Pennsylvania Academy of Fine Arts. Academy of Fine Arts v. Philadelphia County, 22 P. S. 496. (y) See Burd Orphan Asylum v. Upper Darby, 90 P. S. 21. Donohugh's Appeal, 86 Ibid. 306. Delaware County Institute v. Delaware County, 94 Ibid. 163. Miller's Appeal, 10 W. N. C. 168. Thiel College v. Mercer County, 101 P. S. 530. (z) The property of a charitable institution is not exempt from the cost of constructing a new sidewalk. Borough v. Home for Aged Women, 131 P. S. 109. Nor for an assessment for the cost of curbing. Philadelphia v. Pennsylvania Hospital, 143 P. S. 367. See Olive Cemetery Co. v. Philadelphia, 93 P. S. 129. Erie v. First Universalist Church, 14 W. N. C. 232. (a) If the income be applied to the benefit of the objects of a charity, the property is, nevertheless, liable to taxation. Appeals from Taxation, 1 Phila. 418-22. Philadelphia v. University of Pennsylvania, 44 P. S. 360. Luzerne County v. Camp Meeting Association, 13 Luz. L. Reg. 390. Summit Grove Camp Meeting Association v. New Freedom School District, 12 W. N. C. 103. So, ground-rents derived from such property are taxable. Appeals from Taxation, 1 Phila. 418-22. And bonds and mortgages held by a religious society, though the income be applied to the payment of the minister's salary. Presbyterian Church v. Montgomery County, 3 Gr. 245. An exemption from taxation is a privilege, that exists bene placitum, and may be revoked at the pleasure of the sovereign. Christ Church Hospital v. Philadelphia County, 24 P. S. 229; s. c. 24 How. 300. The proviso is unconstitutional. Borough v. Sholes, 118 P. S. 165. An institution such as the Masonic Home of Pennsylvania, whose benefits are not open to all persons, is not a purely public charity within the constitution, and is not exempt from taxation. Philadelphia v. Masonic Home, 31 W. N. C. 149. Separate list of exempt property to be returned. This decision is dissented from by two of the justices of the supreme court, and has been very much criticised by the public press. See editorial in the Philadelphia Public Ledger of 5 April 1894. Under this act the exemption of church property is limited to that in actual use and occupation, and such use must be exclusive and not the source of income or revenue. Philadelphia v. Barber, 34 W. N. C. 155. A purely public charity such as the American Sunday School Union, which establishes a book-store upon its premises for the sale of its publications, is not exempt from taxation. American Sunday School Union v. Taylor, 34 W. N. C. 320; reversing s. c. 14 C. C. 213. (b) Passed to remedy the case of Mullen v. Erie County, 85 P. S. 288. If church property ever stands in need of exemption from taxation, it is whilst the church is in the course of erection. (c) The bonds of a railroad company are not taxable for school purposes. York v. Lewis's Administrators, 3 Luz. L. Obs. 411. are (d) The words "for the sale of real estate restricted to articles of agreement. Westmoreland County v. Fries, 80 P. S. 51. This act does not exempt the stock of national banks from taxation for county purposes. Boyer's Appeal, 13 W. N. C. 269. (e) See Susquehanna and Wyoming Valley Railroad and Coal Co. v. Scranton, 1 Luz. L. Reg. 191. Berks County v. Smith, 2 Wood. 302. (g) In Allegheny county, ground-rents are exempted from taxation, except for state purposes, by act 15 May 1871, P. L. 868. (h) Extended to Susquehanna county, by act 18 March 1869, P. L. 414; to Washington county, by act 12 February 1870, P. L. 144; to Venango county, by act 1 March 1870, P. L. 278; and to Armstrong, Beaver, Montour and Adams counties, by act 8 February 1871, P. L. 31. |