Statement of ag

be designated by the president; and the judges of said county, and such other of the associate judges of the district, as may attend, shall be competent to make the appointment.

SECTION 37. That it shall be the duty of the county commissioners gregate value of of the several counties, at least ten days before the meeting of the said property. revenue commissioners, to furnish the state treasurer, for the use of the said revenue commissioners, with a statement, under oath, of the return made by the assessors of the value, in the aggregate, of all the property liable to state tax in the said counties, respectively, distinguishing real from personal estate; which statements shall be submitted by the state treasurer to the board of revenue commissioners, as soon as the same shall be duly organized; and it is hereby made the duty of the county commissioners, and other city, county or township officers, upon being required so to do, to furnish answers under oath, to such interrogatories or inquiries as may be addressed to them, or any of them, by the said board of revenue commissioners, or a majority of them; and any neglect or refusal to furnish such statements, or to give full and satisfactory answers, as aforesaid, when in their power, shall be deemed and taken to be a misdemeanor in office, on the part of the officer or officers so neglecting and refusing, and shall be punished as like offences are now punishable by law.

Revenue commis

sioners to value property, &c.

State treasurer's duty.

SECTION 38. The said revenue commissioners, when duly organized, shall proceed to ascertain and determine the fair and just value of the property in the city of Philadelphia, and the several counties of this commonwealth, made taxable by law, adjusting and equalizing the same as far as possible, so as to make all taxes bear as equally as practicable, upon all the property in the commonwealth, in proportion to its actual value; and having determined the same, shall make a fair record of the said valuation in duplicate, and file one copy thereof, duly attested by the signatures of the said revenue commissioners, in the office of the state treasurer, and one copy thereof in the office of the auditor general, to be, and remain as the valuation of the said property, till the next meeting of the board, as herein provided for.

SECTION 39. That on the receipt and filing of the said record, it shall be the duty of the state treasurer, forthwith to transmit to the commissioners of each county, a copy of the valuation of the property of said county, and to issue his precept requiring said county commissioners to assess and collect the state tax in their respective counties, as provided by law, on the amount of the valuation so transmitted: Provided, That whenever the said revenue commissioners shall find it necessary to increase the aggregate value of the assessable property in any county, in order to equalize taxation, it shall be the duty of the state treasurer, forthwith, to transmit to the county commissioners of said county, the amount of such increased valuation; and the said county commissioners, on the receipt thereof, shall forthwith add to the valuation of the taxable property of each tax payer of said county, such a proportion of said valuation as shall be expressed by a fraction, of which the numerator shall be the aggregate increase of the valuation for said county, expressed in numbers made by said revenue commissioners; and of which the denominator shall be the aggregate valuation of said county, expressed in numbers as reported by its county commissioners to the state treasurer: Provided, That said revenue commissioners shall be confined exclusively to the evidence which they receive from citizens, officers and records of the respective counties, in adjusting the aggregate value of the taxable property of the counties respectively.

SECTION 40. That it shall be the duty of the commissioners of the County commisseveral counties, to cause to be collected the taxes as aforesaid adjusted sioners' duty. and assessed; and the respective county treasurers shall pay over the same, as fast as collected to the state treasurer; and if the quota of any county be not paid over before the second Tuesday in January in each year to the state treasurer, then, and in such case, the amount remaining unpaid, after deducting such commissions as are or shall be allowed by law for the collection of the same, shall be charged against said county, on the books of the state treasurer, and shall bear an interest of five per cent. till paid; and no payment shall be made to, or on behalf of said county, under the various acts relating to common schools, or any other acts, or for any other purpose, until the said balance be fully paid and satisfied: Provided, That if the several collectors of such county shall not have collected and paid into the county treasury, the amount of state tax due by said county, then, and in that case, the deficiency shall be paid out of any money in the treasury of said county, or which shall be thereafter first collected and paid into the same, whether on the duplicate for state or county tax: Provided, That if it shall appear from the receipts of the county treasurers, that the said tax shall have been paid into the county treasuries, before the times specified in this section for the payment into the state treasury, then, and in that case, the county treasurers shall be personally liable to the respective counties for any interest which may accrue on such unpaid balance: Provided, The penalties imposed by this section, shall not apply to the tax assessed by the thirty-fifth section of this act.

SECTION 41. That all real estate within this commonwealth, on which Proceeding to colpersonal property cannot be found sufficient to pay the taxes assessed lect certain taxes. thereon, and where the owner or owners thereof neglect or refuse to pay the said taxes, the collectors of the townships in which said lands lie, shall return the same to the commissioners of the several counties; and the said lands shall be sold as unseated lands are now sold, in satisfaction of the taxes due by the said owner or owners: Provided, That no sale shall be made of such lands for the purpose aforesaid, until the owner or owners thereof shall have refused or neglected to pay the taxes aforesaid, for the space of two years: Provided further, That the owner or owners of all such lands shall have the right to redeem them at any time within one year after receiving actual notice, from the treasurer of the county where such lands lie, that they have been sold, by paying the amount of taxes and costs due thereon, with interest from the time when said taxes fell due; and that so much of the act of the twenty-seventh of July, one thousand eight hundred and forty-two, as constitutes the associate judges of the several counties, members of the board of revision, be and the same is hereby repealed.

SECTION 42. That if any county shall pay into the state treasury its Abatement. quota of tax levied on its said adjusted valuation, fifteen days prior to the first day of August, in any year, such county shall be entitled to an abatement of five per cent. on the amount so paid; and any state tax remaining unpaid by any individual or corporation, after said tax is due and payable by said county to the commonwealth, shall bear an interest of six per cent., and be a lien on the estate on which it is charged, till fully paid and satisfied. And that it shall be the duty of the treasurer of each county, incorporated city, district and borough of this commonwealth, on the payment of any dividend or interest, to any holder or agent claiming the same, on any scrip, bond or certificate of indebtedness issued by said incorporated city, district and borough aforesaid, to assess the tax herein made and provided for state purposes, upon the

Power of courts

missioners.

nominal value of each and every said evidence of debt; said tax to be deducted by the said treasurer, on the payment of any interest or dividend aforesaid, and the same shall be held by him, until paid over to the state treasurer; and the said treasurers shall be subject to the same penalties and liabilities now prescribed by existing laws in relation to taxes on bank dividends.

SECTION 43. That in the event of the commissioners of any county to appoint com- neglecting or refusing to comply with any of the requisitions of this act, it shall be the duty of the supreme court or the court of common pleas of said county, on the application of the state treasurer, whose duty it is hereby made, to apply for the same, to award writs of mandamus requiring compliance therewith, and enforce obedience thereto, in the manner provided by existing laws.

Journal.

Certificates of stock.

Instructions.

Refusal to take oath.

Appropriation of

tax.

SECTION 44. That it shall be the duty of the revenue commissioners to keep a journal of their proceedings, and make report agreeably to the eighth section of the act to create permanently the office of state printer, passed twenty-fourth day of March, one thousand eight hundred and forty-three, to be communicated to the legislature, as directed by said

act.

SECTION 45. That it shall be lawful for any person or persons, or bodies corporate, whose claims are enumerated in this section, on delivering up of any certificates or other evidence of indebtedness of the state held by them, to receive for the amount of their respective claims, certificates of stock as hereinafter provided; and the governor is hereby authorized and required, on the application of such person or persons, or bodies corporate, to cause certificates of stock, transferable on the books of the auditor general, or at the bank of Pennsylvania, to be issued as aforesaid, which certificates shall be signed by the auditor general, and countersigned by the state treasurer, and bear an interest of five per centum per annum, payable half yearly, and redeemable on the first day of March, one thousand eight hundred and forty-nine, or sooner, at the pleasure of the legislature, viz: For certificates issued by the commonwealth for interest due on the public debt, now due and payable; for appropriations and balances of appropriations unpaid on the first day of December, one thousand eight hundred and forty-three, not exceeding one hundred and twenty-nine thousand dollars; for payment of fifty-five thousand nine hundred and twenty-two dollars and sixty cents, the balance of a loan due the first of June, one thousand eight hundred and forty-one; and for a loan of sixty-two thousand five hundred dollars, negociated the seventh of December, one thousand eight hundred and twenty-nine, and due May first, one thousand eight hundred and forty-four.

SECTION 46. The state treasurer and auditor general shall prepare and transmit to the county commissioners such instructions in relation to the assessment and collection of taxes, and the duties enjoined upon the several county and township officers, as may be necessary or proper to enable them to carry into effect the provisions of this act, according to its true intent and meaning.

SECTION 47. That the refusal or neglect of any or all of the members of county boards of 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.

SECTION 48. That the whole amount of revenue to be raised under the provisions of this act, shall be irrevocably appropriated to the payment of the interest on the public debt; and the said appropriation shall

not be withdrawn or repealed by any general words or repealing clauses, in any appropriation bill or other act.

SECTION 49. So much of any law or laws as are hereby altered or Repeal. supplied, be and the same are hereby repealed.

JAMES ROSS SNOWDEN,
Speaker of the House of Representatives.

WILLIAM BIGLER,

Speaker of the Senate.

APPROVED-The twenty-ninth day of April, one thousand eight hundred and forty-four.

DAVID R. PORTER.

No. 319.

A SUPPLEMENT

To an act, entitled "An Act authorizing the laying out of certain state roads, and for other purposes," approved the fifth day of April, one thousand eight hundred and forty-three.

SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That

son counties.

the commissioners of the several counties through which the state road State road in from Elderton, in Armstrong county, to Punxatawney, in Jefferson Armstrong, Incounty, by way of Plumville, in Indiana county, was laid out, are diana and Jefferhereby authorized and required to settle the account of the commissioners named in the first section of the act to which this is a supplement, and allow them one dollar per day for one axeman, and Thomas Armstrong, the further sum of fifty cents to his per diem allowance, to be paid in the manner prescribed in the said act.

counties.

SECTION 2. That John F. Saigeer, Henry Landis and Christian Stou- State road in Jufer, be and they are hereby appointed commissioners to review and niata and Bedford re-locate that part of the state road from Mifflintown, in Juniata county, by the way of Perre mills and Fort Littleton, to intersect the turnpike road on the summit of Sideling hill, in Bedford county, which lies in Juniata county, in such manner that the vertical departure from a horizontal line shall at no place exceed five degrees, except at the crossing of ravines and streams, when by moderate filling or bridging the declination of said road may be preserved within that limit: Provided, That Proviso. said commissioners shall be subject to the provisions of the thirty-third, thirty-fourth, thirty-fifth, thirty-sixth, thirty-seventh and thirty-eighth sections of the act to which this is a supplement.

APPROVED-The twenty-ninth day of April, one thousand eight hun

dred and forty-four.

DAVID R. PORTER.

sary.

No. 320.

AN ACT

To exempt certain charitable institutions, in the county of Philadelphia, from taxation.

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 Northern dispen- the house and lot of ground, owned and occupied by the Northern dispensary, situate on the north side of Spring Garden street, between Sixth and Marshall streets, and the house and lot of ground owned and Northern soup occupied by the Northern soup society, situate north-west corner society. Fourth street and Peter's alley, in the county of Philadelphia, be and they are hereby exempt from the payment of taxes from and after the passage of this act, so long as said lots and buildings remain the property of and are occupied for the purposes of said institutions.

APPROVED-The twenty-ninth day of April, one thousand eight hun

dred and forty-four.

}

No. 321.

DAVID R. PORTER.

AN ACT

To authorize the treasurer of Monroe county to pay over certain road and school taxes to the supervisors and school directors of Jackson township, in said county. SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That the township of Jackson, in the county of Monroe, which was erected in eighteen hundred and forty-three, from a portion of Pocono township, in said county, is entitled to receive all the road and school taxes assessed in eighteen hundred and forty-two and eighteen hundred and fortythree, upon unseated lands which lie within the bounds of the said Jackson township; and the treasurer of said county is hereby authorized and required to pay over to the supervisors and school directors of the said Jackson township, all the road and school taxes assessed as aforesaid, when legally demanded, by orders drawn by the commissioners of said county on the county treasurer.

JAMES ROSS SNOWDEN, Speaker of the House of Representatives. WILLIAM P. WILCOX,

Speaker of the Senate.

APPROVED-The twenty-ninth day of April, one thousand eight hun

dred and forty-four.

DAVID R. PORTER.