LETTER OF TRANSMITTAL To the Members of the Pennsylvania Tax Commission. We transmit herewith the annotated and indexed edition of the State Tax and Revenue laws which your Commission requested this Bureau to prepare to assist it in its study of these laws. Considerable time and labor has been expended in the preparation of the material and the annotations, and we respectfully suggest that the same be printed and distributed under the supervision of the Commission. A table of the cases referred to in the notes has been added. The Pennsylvania Tax Commission was duly authorized by joint resolution of the General Assembly of the State, approved June 14th, 1923, and continued by the General Assembly of 1925 by joint resolution, approved May 13th, 1925. At the outset of its inquiry, the Commission found that there was a general demand for a compilation of the existing tax laws of the State. In response to this demand, this compilation has been authorized. The Commission desires to express its sincere appreciation of the loyal and effective co-operation of the Director of the Legislative Reference Bureau, James N. Moore, the Assistant Director, John H. Fertig, and the members of the staff of the Bureau, whose work is now submitted to the public. Inquiries and communications may be addressed to the office of the Commission, Room 245, State Capitol, Harrisburg. LIST OF CITATION ABBREVIATIONS Am. L. Reg., Atty. Gen. Rep., Barr, Berks, Binn., Chester, Dauph., Del., D. & C., D. R., Fed., Grant, Kulp, Lack., Lanc., Leg. Int., Leh., Luz., Luz. Leg. Obs., Mon., Montg., Mun., North., Northum., Pa., Pa. C. C., Pa. Corp. Rep., Pa. Dept. Rep., Pears, Phila., Pitts., P. L. J., P. & W., Sch., Som., Supreme Ct. (U. S.), S. & R., U. S., U. S. (L. E.), Wash., Watts, West, W. N. C., Woodw., Penna. District and County Reports Federal Reporter (U. S.) Grant's Cases Kulp's Reports . Lackawanna Jurist . Lancaster Law Review . Legal Intelligencer ..Montgomery County Law Reporter .. Northampton County Reporter Pennsylvania County Court Reports Philadelphia Reports .Pittsburgh Reports Pittsburgh Legal Journal . Penrose and Watt's Reports .Schuylkill Legal Record Somerset Legal Journal Pennsylvania Superior Court Reports Supreme Court Reporter (West's) Sergeant and Rawle's Reports . United States Reports United States Supreme Court Reports, (Lawyer's Edition) .Washington County Reports Watts' Reports .Westmoreland Law Journal Weekly Notes of Cases (g) Accounts of County Officers with the Commonwealth, (2) Accounts Settled by Auditor General, |