Lancaster.

Sec. 36, act of Feb. 18, 1845, repealed.

SECTION 68. That the qualified voters of Lancaster township, in the county of Lancaster, shall hereafter hold their general and township elections at the house of Jacob Graeff, in said township.

SECTION 69. That the thirty-sixth section of the act regulating eleetion districts, approved the eighteenth day of February, one thousand eight hundred and forty-five, is hereby repealed; and that the place of holding the general and township elections of Peters township, shall be determined by a vote of the qualified electors of said township, at the next general election, in the manner that elections are conducted to change the place of holding township elections.

FINDLEY PATTERSON, Speaker of the House of Representatives.

JNO. B. STERIGERE,

Speaker of the Senate.

APPROVED-The sixteenth day of April, one thousand eight hundred

and forty-five.

FRS. R. SHUNK.

Voters.

Restriction.

Registry.

No. 347.

AN ACT

Conferring the privileges of stockholders on certain creditors of the Philadelphia and
Reading railroad company.

SECTION 1. Be it enacted by the Senate and House of Representa tives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That all holders of certificates of loan, or other evidences of debt under the corporate seal of the Philadelphia and Reading railroad company, shall be entitled to vote at all meetings of stockholders, and at all elections of officers of said company, in person or by proxy, in like manner as the stockholders are or shall be entitled to vote, subject to the provisions hereinafter contained.

SECTION 2. That no certificate, or other evidence of debt as aforesaid, shall confer a right of suffrage which shall not have been holden by the person offering to vote on the same three calendar months prior to the day of meeting for election, nor unless it shall be holden by the person offering to vote upon it absolutely and bona fide in his own right, or in that of his wife, or for his or her sole benefit, or as executor or administrator, trustee or guardian, or in the right and for the use and benefit of some co-partnership, corporation or society, of which he or she may be a member, and not in trust for and to the use and benefit of any other person.

SECTION 3. That the president and managers of said company shall have power to make and ordain, from time to time, such rules and regulations as they shall deem expedient for registering the certificates and other evidences of debt as aforesaid of said company, and the

names of the holders respectively, so as to ascertain the right to vote in the same.

SECTION 4. That the number of votes to which each holder of cer- Votes proportificates of loan, or other evidences of debt under the corporate seal of tioned." said company, shall be entitled, shall be ascertained by computing each two hundred dollars of indebtedness, evidenced by such certificates, or other evidences of debt, to be equal to one share of stock, so that the holder of such certificates, or other evidences of debt, to the amount in the whole of one thousand dollars, or two hundred and ten pounds sterling, shall be entitled to five votes, and so in proportion for any greater or less amount.

SECTION 5. That so much of the act incorporating the said company Repeal. as provides a scale of votes, be and the same is hereby repealed; and hereafter each holder of stock in the said company shall, at all meetings or elections thereof, be entitled to one vote for each share of stock on which he shall be entitled to the right of suffrage.

SECTION 6. That the provisions of this act shall not have effect, un- Assent to this act. less the same shall be accepted by the said company, with the assent of the holders of a majority in number of all the shares of stock in the same, which assent shall be evidenced by their voting in favor of such acceptance at a general meeting of said company, to be called by the president and managers of said company, for the purpose of considering the provisions of this act, of which meeting at least three months notice shall be given by the president and secretary, on behalf of the president and managers, by the advertisement in at least five public newspapers; and at such meeting no stockholder shall be permitted to vote, who shall not have held the stock on which he shall offer to vote for three months next preceding said meeting,

APPROVED-The sixteenth day of April, A. D., one thousand eight

hundred and forty-five.

FRS. R. SHUNK.

No. 348.

AN ACT

To increase the revenues and diminish the legislative expenses of the commonwealth.

SECTION 1. Be it enacted by the Senate and House of Represen tatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That Taxes on private hereafter no private act of assembly, hereinafter described and taxed, shall be enrolled in the office of the secretary of the commonwealth, or published, or have the force and effect of law, until the party asking and requiring the same shall have paid into the treasury of the commonwealth the following sums, to wit:

acts.

On bank charters.

Iron, coal or manufacturing cos.

Canal, R. R. and insurance cos.

New counties.

On every law incorporating or chartering any bank, with a capital not exceeding two hundred thousand dollars, the sum of two hundred dollars.

With a capital over two hundred thousand dollars, and not exceeding four hundred thousand dollars, four hundred dollars.

With a capital over four hundred thousand dollars, and not exceeding six hundred thousand dollars, the sum of five hundred dollars.

With a capital over six hundred thousand dollars, and not exceeding one million dollars, eight hundred dollars.

With a capital over one million dollars, the sum of one thousand dollars.

On every law incorporating or re-chartering any iron, coal or manufacturing company, the sum of two hundred dollars.

On every law for the incorporation of any canal, railroad company, or insurance company, except mutual insurance companies, the sum of one hundred dollars.

On every law for the erection of a new county, the sum of two hundred and fifty dollars.

On every law granting corporate powers, or extending or renewing Renewing or extending charters Corporate powers in any case, where the authority to grant such powers by courts. is or may be vested by law in any court of this commonwealth, the sum of fifty dollars.

Idem.

Divorces.

Private estates or corporations.

Changing names.

On every law chartering, renewing or extending the charter of any savings institution or bank of deposite, the sum of one hundred dollars.

On every law of divorce from the bonds of matrimony, passed on the application of a husband, the sum of twenty dollars.

On every law relating to a private estate, wherein the courts may have power to grant the relief, the sum of twenty-five dollars; and on every law chartering, renewing or extending the charter of any private corporation, other than those hereinbefore mentioned, including mutual insurance companies, the sum of ten dollars.

On every law changing the name of any person or corporation, the sum of ten dollars; on every other private act where the courts may have power to grant the relief, the sum of twenty-five dollars.

SECTION 2. That no theatrical exhibition or exhibitions of circus Licenses, public performances, or menageries shall hereafter be allowed in this common- amusements. wealth, without a license from the state; and the treasurer of any county shall have authority to grant licenses, under his hand and the seal of the proper county, for such exhibition on the payment of the following sums, to wit:

For every theatre or circus in the city or county of Philadelphia, Idem. the sum of two hundred dollars; and for every theatre or circus in the county of Allegheny, the sum of one hundred dollars; and for every theatre or circus in any other county in this commonwealth. the sum of fifty dollars; for every menagerie, the sum of forty dollars: Provided, Proviso. That the provisions of this act shall not exempt any circus, theatre or menagerie, from payment of such taxes as may be imposed upon them by any city or borough in this commonwealth: Provided, That a license granted by the treasurer of any county, shall entitle the party receiving the same, to make such exhibitions in any part of the state, for the period of one year: And provided further, That no circus or theatre which shall obtain a license out of the county of Philadelphia or the county of Allegheny, shall be permitted to make such exhibitions within the said counties, without paying into the treasury of the said counties, for the use of the state, such additional sum as will make the whole amount paid equal to the sum hereinbefore required for such license in said counties respectively; and if any person or persons, Penalty. shall attempt to exhibit or perform as aforesaid, in any of the counties of this commonwealth, without having first obtained a license, according to the provisions of this section, he or they so offending shall be liable to indictment, and on conviction thereof, shall forfeit, and pay for every such offence a sum not less than one hundred dollars nor greater than one thousand dollars, in the discretion of the court, to be paid into the treasury of the county wherein such conviction shall take place.

SECTION 3. That nothing contained in the act, entitled "An Act to Construction of reduce the state debt, and to incorporate the Pennsylvania canal and act of 29th April, railroad company," passed the twenty-ninth of April, one thousand 1844.

eight hundred and forty-four, shall be construed to repeal any law or

laws of this commonwealth, imposing a tax on collateral inheritances,

a tax on bank dividends, and a tax on writs.

SECTION 4. That hereafter all the public loans and stocks issued by Public loans and this commonwealth, shall be subject to and pay a tax for the use of the stocks. commonwealth, at the rate of one-half mill on each and every dollar of the par value thereof, on which one per cent. per annum of interest shall accrue to the holder or holders thereof, and an additional half mill on every dollar of the par value thereof, for every additional one per cent. per annum of interest, which shall accrue to the holder or holders thereof: Provided, however, That the amount of such tax shall Proviso. not at any time be demandable or collectable from such holder or holders, but shall be retained and deducted by the state treasurer, from and out of any semi-annual or other payment or payments of the interest accruing as aforesaid; in such proportion, however, as the amount of any such payment or payments shall respectively bear to the whole amount of the annual interest accruing on such loans or stock.

SECTION 5. That for the purpose of securing the tax now authorized by law to be assessed on wholesale dealers and retailers of merchandize, the courts of common pleas of the counties of Allegheny and Philadelphia respectively, are hereby authorized and empowered to appoint, within thirty days from the date of the passage of this act, and annually in the month of January thereafter, a person of suitable qualifications in each

cantile taxes.

Appraiser of mer- of said counties, who shall be styled the "appraiser of mercantile taxes," whose duty it shall be to ascertain and assess all the dealers as aforesaid, in accordance with the provisions of the several acts of assembly regulating the tax upon venders of merchandize; and the said appraiser shall take an oath or affirmation to discharge his duties faithfully and impartially.

His duties.

Appeals.

List of dealers to county treasurer and auditor general.

SECTION 6. It shall be the duty of said appraiser to prepare a list of all the dealers as 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 written or printed notice of their several classifications, giving notice to each at the same time of the place and time at which appeals may be made from said classifications; and for such service the appraiser shall be paid for each certificate of license, the sum of twenty-five cents, to be paid by the proper city or county treasurer, as hereinafter directed.

SECTION 7. 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, 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 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.

SECTION 8. The appraisers so appointed shall furnish to the treasurer of the proper city or county, a certified list of the dealers aforesaid, with the classification as made out by them or determined by the judges of the court on appeal, as aforesaid; and the said treasurer shall, within twenty days thereafter, transmit to the auditor 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 by such dealers for their licenses, in the manner directed by law.

SECTION 9. The notice provided for in the eighth section of this act, Notice under sec- shall be given prior to the first day of May; and the day of appeal shall be not later than the fifteenth day of the same month.

tion 8.

auditors.

SECTION 10. It shall be the duty of the county auditors of the Duties of county several counties of this commonwealth, at the time of their meeting, to audit the accounts of the county treasurers, do examine the dockets, records and offices of the several prothonotaries, registers and recorders of their respective counties, and audit and settle the accounts of such officers for all taxes and other dues to the commonwealth, received by them; and if it shall appear that there is any balance due and owing by any such officers to the commonwealth, it shall be the duty of the said auditors to certify the same to the treasurer of the proper county, which certificate shall be prima facie evidence of such indebtedness; and thereDuties of county upon it shall be the duty of such treasurer to demand, and he is hereby authorized to receive such balance, and in case the same remains unpaid for the period of thirty days after such demand by him made, forthwith to cause an action of debt, in the name of the commonwealth, to be brought upon the bond of any such officer, in which action, if there be judgment had for the commonwealth, such judgment shall be entered for the amount which may appear to be due from such officer to the commonwealth, together with interest from and after the date of the auditors' certificate, at the rate of twelve per centum per annum and costs; and there shall be no stay of execution or other stay on such

treasurer.