Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1853-02-03

ded by the assessor, but if no statement
is made, the Board, shall add fifty per
cent. to the valuation. There can be no
appeal from the decision of this Board
the County Commissioners shall make no
abatement, nor authorize the collectors
duplicates to be made out upon any other
valuation than that of the County Board
of Revision, or Board of Revenue Com
missioners. Next comes board OF Rev.
enue Commissioners, to meet every three
years, at Harrisburgh, to equalize the
valuation and provide uniform rate of
taxation. The Board is authorized to
subpoena and examine witnesses, raise or
reduce aggregate valuations, which are
to remain as the valuation for three years,
except the increased value of improve
ments on real estate, which may be ad
ded by the County Commissioners the
two years succeeding the triennial assess
ment The Auditor General transmits
copies to the County Commissioners, who
increase or decrease the valuation of the
Revenue Commissioners, rateably among
the real estate. Upon these adjusted
valuations the County Commissioners
assess three mills upon every dollar of
real estate, salaries, emoluments, trades
professions or employments; one half mill
upon mortgages, moneys at interest, pub
lie loans, stocks and bonds on each dol
lar per value, if one per cent. interest ac-
crues, and an additional half mill upon
every additional one per cent. annual in
terest; and every person whose income
does not exceed S400 shall be assessed
S4OO, and pay one half mill upon every
dollar as his State tax.
The Collector of taxes is empowered
to levy the amount, in case of neglect or
refusal to pay within thirty days, by dis
tress and sale of goods and chattels of the
delinquent, first giving ten days notice.
He is also empowered to levy on such
goods and chattels when he believes they
are about to be secreted or removed, and
he may do so before the thirty days grace
has expired. Those who pay the taxes
before the end of the year are entitled to
an abatement of five, four, three, &C.,
per cent. according to the time of the
year which they shall pay. The Recor-
ders of Deeds are to return certified lists
of unsatis6ed mortgages recorded, of less
than twenty years exhibiting the names
and residences of mortgages, mortgagors,
assignees, vendees, or persons claiming
and occupying mortgaged premises as well
as the dates, amounts, and terms of all
mortgages. The Collector may collect the
amount assessed Of mortgagor, or occu-
pant on the premises, and the amount paid
shall be set off on rent or mortgage, the
evidence of which shall be the Collectors
RECEIPT. Bank dividends not exceeding
six per cent. per annum pay eight per cent,
not exceeding seven per cent, pay nine
per cent, not exceeding eight per cent,
pay ten per cent. not exceeding nine per
cent. pay twelve per cent, &c. Every
banking institution, or company, paying
six per cent. dividend on the capital stock,
is taxed three mills on every dollar of
stocks, and an additional one per cent.
dividend of profit.
Every person or co-partnership selling
wines, distilled liquors, goods, or com
of any kind, of domestic or for
eign growth, product or manufacture, ex-
cept auctioneers and others duly licensed,
are to pay licenses as follows: $1,000
900 pay $3.50, 100000 pay $500, $780,
900 pay $3.50, 100000 pay 5000, $780,
600 pay $3.50, slO0, ,OOOpay slOO, s85,-
900 pay $50, $4,000 pay $50, 100000
pay $50, $4,000 pay $40, $40, 900 pay
$50, $4,000 s25, 1000 pay $50, SIS
600 pay SIS, $4,000 pay II 20, $4,000
pay SO, $4,000 pay 81, $1,000 pay So.
Every seller of wines or distilled liquors,
without other commoditions, shall pay ff-
ty per cent. in addition to the above rates,
which must be specified on every license.
oseller undersl 900 annually, no femme
sole trade or single women, whose annual
sales do not exceed $4,000, shall be re-
quired to take out license, nor mechan-
les who keep stores to sell their own man.
ufactures. The appraisers of mercantile
taxes classify and assess, brokers of stock,
bills, exchange, merchandise, and real es-
tate all of whom shall pay three per cent.
per annum upon every dollar of their re-
ceipts from sources. Nonresident hold
ers of real estate are taxed also, and
debts due them for the purchase-of such
real estate may be collected of the debt
Or, the collectors receipt being set of.
If the collector is unable to collect such
tax, the lands thus held by non-residents
shall be returned and sold as unseated
ands in satisfaction of taxes. The State
Treasurer is authorized to deduct from
the interest paid upon the unexempted
loans of the State and all corporation
oans and stocks guaranteed by the State,
one half mill upon every dollar of their
par value, on which one per cent. annual
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