Repeal. General laws extended to certain counties. No. 22. AN ACT To repeal an act, entitled "An act to extend the provisions of an act for the protection of sheep in certain counties, approved the eighth day of April, Anno Domini one thousand eight hundred and sixty-two, to the counties of Armstrong and Westmoreland," approved the third day of April, Anno Domini one thousand eight hundred and sixty-seven, and its supplement, approved the twentieth day of March, Anno Domini one thousand eight hundred and sixty-eight, and extending the general laws of the Commonwealth for the taxation of dogs and the protection of sheep to said counties. Section 1. Be it enacted, &c., That the act, entitled "An act to extend the provisions of an act for the protection of sheep in certain counties, approved the eighth day of April, Anno Domini one thousand eight hundred and sixty-two, to the counties of Armstrong and Westmoreland," together with its supplement, approved the twentieth day of March, Anno Domini one thousand eight hundred and sixty-eight, be and the same are hereby repealed. Section 2. That the provisions of the general laws of this Commonwealth for the taxation of dogs and the protection of sheep are hereby extended to the counties of Westmoreland and Armstrong, any law or part of any law to the contrary, notwithstanding. Approved-The 22d day of March, A. D. 1901. WILLIAM A. STONE. $74,000 total propriation. ap No. 23. AN ACT Making an appropriation, providing for extraordinary expenses incurred by the Commission of Soldiers' Orphan Schools, for the two years ending May thirty-first, one thousand nine hundred and one. Section 1. Be it enacted, &c., That the sum of thirty thousand dollars, or so much thereof as may be necessary, is hereby specifically appropriated to the Commission of Soldiers' Orphan Schools, for the $30,000 for educa- liquidation of expenses incurred in the education, tion, mainte nance, etc. $44.000 for rebuilding equipping, etc., the mechanical building at Scotland. maintenance and clothing of Soldiers' orphans, under the care of the said Commission of Soldiers' Orphan Schools, for the two years ending May thirty-first, one thousand nine hundred and one; and the further sum of forty-four thousand dollars be and is hereby appropriated, for the purpose of rebuilding, furnishing and equipping the Mechanical Building at the Sol diers' Orphan School at Scotland, Pennsylvania, which was destroyed by fire February twentieth, one thou sand nine hundred and one. Said appropriation to How payable. Approved-The 22d day of March, A. D. 1901. No. 24. AN ACT To regulate the manufacture and sale of commercial fertilizers; providing for its enforcement, and prescribing penalties for its violation. and sale of com regulated. Section 1. Be it enacted, &c., That every package The manufacture of commercial fertilizer sold, offered, or exposed for mercial fertilizers sale, for manurial purposes, within this Commonwealth, shall have plainly stamped thereon the name of the manufacturer, the place of manufacture, the net weight of its contents, and an analysis stating the percentage therein contained of nitrogen in an available form, of potash soluble in water, of soluble and reverted phosphoric acid, and of insoluble phosphoric acid: Provided, That any commercial fertilizer Proviso. sold, offered, or exposed for sale, which shall contain none of the above named constituents shall be exempt from the provisions of this act. Affidavit as to be filed with Secculture. amount sold to retary of Agri State Treasurer. Section 2. That every manufacturer or importer of commercial fertilizers as specified in section one of this act shall, on or before the first day of January next ensuing, or before offering them for sale in this Commonwealth, file annually with the Secretary of Agriculture an affidavit showing the amount of said fertilizer sold within the Commonwealth during the last preceding year; and if the said amount shall be one hundred tons or less, he shall pay to the Treas- Sums to be paid urer of the State the sum of fifteen dollars for each and every brand of such commercial fertilizer sold within the State during the last preceding year; and if the said amount shall exceed one hundred tons, and be less than five hundred tons, he or they shall pay the sum of twenty dollars, as aforesaid; and if the said amount shall be five hundred tons or more, he or they shall pay the sum of thirty dollars, as aforesaid. If such manufacturer or manufacturers, importer or importers, shall not have made any sales within the Commonwealth during the preceding year, he or they shall pay the sum of fifteen dollars, as aforesaid. Every said manufacturer shall, at the same time, file with the Secretary of Agriculture a copy of the analysis required by section one of this act, and shall then be entitled to receive from the Secretary of Agriculture a certificate showing that the provisions of this act have been complied with. Section 3. The Secretary of Agriculture is hereby empowered to collect samples of commercial fertilizers, either in person or by his duly qualified agent or representative, and to have them analyzed, and to publish the results for the information of the public. Section 4. The Secretary of Agriculture, and such assistants, agents, experts, chemists, detectives and counsel as he shall duly authorize for the purpose, shall have full access, ingress and egress to all places of business, factories, farms, buildings, carriages, cars and vessels, used in the manufacture, transportation or sale of any commercial fertilizer. They shall also have power to open any package or vessel containing or supposed to contain any commercial fertilizer, and to take therefrom samples for analysis upon tendering the value of said samples. Section 5. Any person selling, offering, or exposing for sale, any commercial fertilizer without the analysis required by section one of this act, or with an analysis stating that it contains a larger percentage of any one or more of the above named constituents than is contained therein, or for the sale of which all the provisions of section two have not been complied with, shall be guilty of misdemeanor, and on conviction shall forfeit a sum not less than twenty-five and not exceeding one hundred dollars for the first offense, and not less than two hundred dollars for each subsequent offense. It shall be the duty of the Secretary of Agriculture to enforce the provisions of this act, and all penalties, costs and fines recovered shall be paid to him or his duly authorized agent, and by him be immediately paid into the State Treasury, to constitute a special fund to be used in accordance with the provisions of section six of this act. Section 6. The money paid into the Treasury under the provisions of this act shall constitute a special fund, from which the cost of selecting samples, making analyses, and other expenses incident to the carrying into effect the provisions of this act, shall be paid: Provided, That the total amount thus expended shall in no case exceed the amount paid into the Treasury. Section 7. The term "commercial fertilizers," as used in this act, shall be taken to mean any and every substance imported, manufactured, prepared or sold for fertilizing or manuring purposes, except barnyard ma nure, marl, lime, and wood ashes, and not exempt by the provisions of section one of this act. December 31, 1901 Section 8. This act shall go into effect on and after To take effect the thirty-first day of December, one thousand nine hundred and one. All acts or parts of acts inconsistent with this act are hereby repealed, except that existing laws are to continue in force until this act goes into effect. Approved-The 25th day of March, A. D., 1901. No. 25. AN ACT To amend an act, entitled "An act authorizing the State Treasurer to refund collateral inheritance tax heretofore paid or that may hereafter be paid in error," passed the twelfth day of June, Anno Domini one thousand eight hundred and seventy-eight; providing for an extension of the limitation of time within which applications shall be made to certain cases. Section 1. Be it enacted, &c., That section one of the said act of the twelfth day of June, Anno Domini one thousand eight hundred and seventy-eight, which reads as follows: Act of June 12, amendment. 1878, cited for "That in all cases where any amount of collateral inheritance tax has heretofore been paid, or may hereafter be paid, erroneously, to the register of wills of the proper county, for the use of the Commonwealth, it shall be lawful for the State Treasurer, on satisfactory proof rendered to him by said register of wills of such erroneous payment, to refund and pay over to the executor, administrator, person or persons who may have heretofore paid or may hereafter pay any of such tax in error, the amount of such tax thus erroneously paid: Provided, That all such applica Proviso. tions for the repayment of such aforesaid tax, erroneously paid into the treasury, shall be made within two years from the date of said payment," be amended so as to read as follows: refund tax. 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 in all cases Authorized to where any amount of collateral inheritance tax has heretofore been paid, or may hereafter be paid, erroneously, to the register of wills of the proper county, for the use of the Commonwealth, it shall be lawful for the State Treasurer, on satisfactory proof rendered to him by said register of wills of such erroneous payment, to refund and pay over to the executor, ad is to be made. Amendment ministrator, person or persons who may have heretofore paid or may hereafter pay any of such tax in error, the amount of such tax thus erroneously paid: Provided, That all such applications for the repayment of such aforesaid tax, erroneously paid in the When application Treasury, shall be made within two years from the date of said payment, except when the estate, upom which such tar shall have been so erroneously paid, shall have consisted in whole or in part of a partnership, or other interest of uncertain value, or shall have been involved in litigation, by reason whereof there shall have been an over-valuation of that portion of the estate on which the tax has been assessed and paid, which overvaluation could not have been ascertained within said period of two years; then, and in such case, the application for repayment may be made to the State Treasurer within one year from the termination of such litigation, or ascertainment of such over-valuation, or if that period has already expired at the time of the passage of this act, then within six months after the passage of this act, notwithstanding any limitation contained in any previous act of Assembly. Approved-The 25th day of March, A. D., 1901. Duplicates and warrants, and authority of collectors extended for one year. No. 26. AN ACT To enable city, county, poor, township, ward, school, and borough tax collectors to collect taxes, for the payment of which they have become personally liable, or for which they shall during the year one thousand nine hundred and one become personally liable, without having collected the same, by expiration of the authority of their respective warrants, or by the expiration of their term of office, and to extend the time for the collection of the same for a period of one year from the passage of this act. Section 1. Be it enacted, &c., That in all cases in which the period of two years, the limitation of the warrants in the duplicate of county, poor, city, township, ward, school, and borough tax collectors, have expired, and in all cases where the power and authority of said tax collectors has expired, or shall expire during the year one thousand nine hundred and one. by virtue of the expiration of their term of office, and said collector or collectors have or shall become liable for the amount of tax on said duplicates without having collected the same, the said duplicates and warrants, and the powers and authority of said tax collectors in all such cases, are hereby revived and extended for another period of one year from the passage |