Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1846-05-28

lion TO dealers in foreign merchandise, Proui-
ded, That mechanics who keep store or ware
house at their own shop or manufactory, for the
purpose of vending their own manufactures ex-
clusively, shall not be required to take ou, any
license.
SECTION r. That for the purpose of better
securing tbs taxes now required by law to be
paid by dealers in merchandise, the provisions
of the fifth, sixth, seventh and eighth sections
Of the act of sixteenth April, eighteen hundred
and lot,y-fve, entitled ''An act to increase the
revenues, and diminish the legislative expenses
of the Commonwealth" relating to The appoint
ment of appraisers of mercantile taxes in the
counties of Philadelphia and Allegheny, be- and
the same are hereby extended to he remaining
counties within the Commonw eallh, PROVIDED
howerer, That The commissioners of each coun-
,y, on or before the ihirjie,h day of December,
in each year, And pr0rided That the written
or printed notices required by the said sixth
section of the said act 10 be furnished by the
appraiser to the persons or firms assessed, shall
only extend 10 the city and county Of PhIladel
pha, and TO Allegheny city, and he city Of
Pltsburg in The county of Allegheny, and the
notices of the assessments made by the respec-
i've appraisers Of The persons and firms within
the other portion of the county of Allegheny,
and within the remaining counties OF the Com
monwealIh, shall be given by al least four adver-
usements in al least two newspapers, If there
shall be so many published in the county, And
prOU,ded also, That the said notices shall be
given as hereinbefore provided in the city and
county of Philadelphia, the county of Aleghe-
ny, and in the remaining counties of the State,
III 1,u { Ink in oh nd
that no appeal shall be permitted from said as
sessmen,s after The fifteenth day of the same
month"; and that as compensation for their SER
vices the appraisers of mercantile taxes shall
receive the sum Of lhirlyseven and half cents
for each certificate of license issued in said
counties respectively, and mileage at the rate
of three cents for each mile necessarily trav-
eed in the discharge of his official duties, an
accoun, Of which mileage shall be made out,
and its correctness verified by the affidavit of
the appraiser and on being approved by the
Treasurer of The proper county shall be paid by
him out of any Stale taxes in his hands, and
said account so made out and paid shall be a
sufficient voucher in the settlement Of his ac-
count with the commonwealth.
SECTION 49, The court of common pleas of
the city and county of Philadel pha is hereby
authorized and required 10 appoint within twen-
ty days after the passage Of this act, and aEnu-
ally in the month of January, thereafter, Two
additional appraisers of mercantile taxes"
hose duties and powers shall be the same as
are prescribed for the appraiser of mercantile
taxes in said city and county.
SECTION Ia. That all estates, real, personal
and mixed of any kind whatsoever subject, to
collateral inheritance tax by The provisions OF
The first section Of The act OF The seventh OF
/ April, one thousand egh, hundred and twenty
six, entitled "An act relating TO collateral IN
herlance" passing from any person who may
| die seized or possessed of such estate after the
| first day of May next, shall thereafter be made
subject to tax or duty for the use OF The Com
monweal,h of five dollars on each and every
one hundred dollars of The clear value Of such
estate or estates, and al the same rate for any
/ less sum 10 be assessed and collected as now
provided by law
SECTION / s. That hereafter he duties to be
paid to the state treasurer for the use oil this
| Commonwealth on sales of groceries al auction
in the city and county Of Philadelphia, shall be
three quarters Of one per cenium of the gross
amoun, of such sales and so much OF any law
in force as fixes higher rae OF duty be and
the same is hereby repealed
SECTION l6. That the lr-annual assessments
required under existing laws shall be made IN
the several counties, in the year one thousand
eight hundred and forysix, and lrl-annually
thereafter in the manner prescribed by the acts
Of assembly regulating The same.
SECTION II That in case the assessed val
uarion of properly in any county shall hereafter
exceed the aggregate valuation of property In
such county as is or may be established by The
board of revenue commissioners, the thirty
eighth section of The act entitled, An act to
reduce the state debt and incorporate the Penn
| sylvania canal and railroad company" approved
the twenty-nin,h day of April, one thousand
eight hundred and forly.lour, shall no. be con
slrued as to exempt said excess valuation from
taxation for state purposes, but the valuation 10
The several counties fixed by said commission
ers shall be treated as minimum valuation be
low which the aggregate amount oil assessmen
in The respective counties shall not descend
SECTION s. That The commissioners
Bedford county be and they are hereby author
lied and required TO add TO The assessments II
SAID county for slate purposes Tor The yea
leiohleen hundred and forly-six an amount equa