The Cambria freeman. [volume] (Ebensburg, Pa.) 1867-1938, 1872-04-13

IN entire change in the present system and de
taxpayers may become familiar with its pro-
visions. The system has been in operation for
q long time in Ohio, and many years ago was
made applicable by special acts of assembly
to several counties in this State. As long ago
as 1858 bill of the same character, applicable
to Cambria county, was prepared by gentle
man of this place and sent to Harrisburg. but
it not seriously pressed, owing to a factieus
opposition raised against it in some portions of
the county. The people of the counties in
which the experiment has been tried generally
approve of the change from the old mode, 20
far our knowledg ge extends. he people OF
this county will now have an opportunity of
deciding upon the merit, of the old and the ne"
arrangement. Here is the Act entire:
AN ACT relating to the collection OF Taxes in
the County OF Cambria.
Sec. l. Be it enacted, etc, That from and after
the passage OF this Act, 1t shall be the DUTY or
the Commissioners of Cambria county IN each
and every year, Immediately after the assess
ment of taxes for State ana comfy purposes
Monday of April, in the manner prescrioeu D?
law, to cause their Clerk TO make out Il lttlr
duplicate of all seated real estate iinu persona
property assessed, with the taxes thereon, IN
a convenient form, and deliver the same o the
Treasurer of the said county, toSethcr win
certificate unuer their hands, atteste'l py inc
Clerk, duly certifying the same TO haYe Deeh
regularly assessed.
Sec , That il shall be the duty of the Urea
surcr of said county, after he shall +, celve the
duplicate of the assessments from the County
as bW
publications in TWO newspapers puDiishei III III
said county, and also by at least zen WrItteIl @
or printed handbiiIs. 10 be put up IN the most
public places in each township, borough. or
ward, in said county, of the times at which ne
will attend ut the place OF holding Ihe toNn-
shin or borough elections in each township or
borough of said county, for the purpose OF col
lecting and receiving State tlncludihS iilii!th-
ry), county and poor taxes, anu 1t i1,i ~ ~ ~ ~
duty OF the said Treasurer IN ptISon OF u!
deputy, to attend at least one day IN c;tcn loWh-
ship and borough in sald county l3a & tIic ps'I ,
pose aforesaid, previous TO the nrst uay o. sep
tcmber in each ycaI and ne slltll siHe - c -.
in all cases when required DE tlc persons p Ply -
ing the same; PrOrttcG, That IL any person o1
persons shall, on or before the hrst Gay OF sep
tember aforesaid pay 10 such llCls 'Ilti .tiT S
amount of his or her taxes, such person shail
be entitled to reduction of hVe per cchluih
on the amount thereof.
poor tax assessed in any township or borough
within said county shall remain unpaid 1or
period of thirty days from aUd aftGr tEe nrSI
day OF September aforesaid, II shalI De the GUY
OF the Treasurer OF the SAID county OF CtthDila
to issue his warrant under his handr accom-
panied by Il schedule OF al such unpaid taxes:
adding thereto five per centuu ana the names
of the persons respectively 10 whom the same
are charged in the proper uullic'ttes UliGctcu "
to the constable Of the proper township or
borough, or If there he no constable therein,
then the Treasurer ehtilhpPolnt some stlttoIc
freellOldcr, whose duty IL Is hereby lnlte TO
receive the same. authorizing ana recurring
him to demand and receive from thc person
named in the schedule the sums with which
they are charged respectively, ana the sitld
warrants shall further authorize anu require
such constable or collector, IN case any person
named in the schedule annexed shall 1all TO
pay the amount with which Such person Is
therein charged. alter dc mand therefor made
by such constable or collector, to levy the
; ime by distress and sale OF goods and chat
tells of such delinquent. giving ten days public
notice OF such sale, by three written or printed
AL dvertisements, and. in such case the cohsta-
fif.Ill q
first deducting the taxes, the same fees al now
allowed constables by. law for levy aud sale
said taxes paid on demand, or within ten
days thereafter, the constable or collector
shall be entitled to receive as y compensation
five per centum tor his servi ices.
See. 4. That upon the delivery OF the county
Treasurer of his warrant to any collector or
constable, according 10 the prov lslohS OF TINS
act, he shall charge such constable or collector
with the whole amount Of taxes contained in
the schedule thereto annexed, in II book to be
provided for the purpose. from which liability
such constable and surctieS, under the provI-
sions of this act shall only be discharged by
payment of said amount, after deducting such
eXonerOtiOnS may be allowed to such con-
stable or collector and certifird to the said
treasurer by the County Commissioners Tor
mistakes, indigent persons, unseatcd lands and
)ther cases wherein eXonerations are now al
lowed by law to collectors of taxes.
sec. D. The bond OF the constaoie now re
luired by law shall stand security for the
Act, and in case the Court OF Quarter sessions
OF Cambria county shall deem the same to Dc
insufficient, II shall be lawful for said Court TO
direct that a bond in Il penalty not more than
double the amount now required shall be given
Sec. g. 1t shall be the duty of the constables
or collectors who shall receive warrants from
the Treasurer of said county, under the provl-
sions OF this Act, to settle their accounts, OBJ
lain their cXonerations and pay over to the
Treasurer of said county all mo eyS collected
by them in pursuance OF said warrant, within
two months from and after the day of delivery
Dt such warrants to them respectively, winch
day shall be endorsed on each warrant by the
Treasurer issuing the same, and shall also be
by him entered in book to be by him kept
for that purpose which book, verified by the
oath or affirmation of such Treasurer, or, IN
oCnSF SF lnablilty 10 appear and testify by the
oath or affirmation of any credible person
; nan pe competent evidence TO estlbllsh the
fact of the delivery ofauy warrant or warrants
I t any constable. rs aforesaid, i'll any Court of
law III the commonwealth.
See 4 Ihat in case any constable or collec-
tor shall fail to make the collection and pay
lnent In the preceding sections of this Act
within the time aforesaid it shall be the duty
OF the treasurer of the said county immedi-
ately to cause an action OF debt in the name of
the Commonwealth to be brought upon the
bond of such constable or collector. and if upon
the trial of any such suit it shall appear that
such constable or collector has not complied
with the provisions of this Act, judgment Shall
be rendered against 1he IefendHnt@ thorefn
inquent, together with interest, Mt the rate o
,welve per centum per annum. from and after
l1d full costs of suit and in all such cases there
shall be no stay OF execution or other stay. any
shall be the duty OF the said Treasurer to pros
ecute such Judgment to execution and suits
faction without dclav.
See. 8. That if any Treasurer or constable or
collector shall fail or refuse to perform any of
the duties required of them respectively bv
this Act he or they shall, for every such of
fence, forfeit and pay fine of fifty dollars,
which shall be recoverable in he name of the
Commonwealth, mt the instance Of any person
who will sue therefor, in the same manner as
debts of like amount are now recoverable with
costs of suit. and tie money. when collected
shall go to the use of the schools in the respect
i've wards, boroughs, or townships where the
forfeiture shall have been incurred.
See .. The Treasurer of the said county of
Cambria shall be entitled to five per centlIIn
on All taxes collected and paid out by him
under this Act
sec 10. That all laws or parts of laws incon-
siStent herewith, so far the same relate TO
the county of Cambria, are hereby repealed
n. ELLIOTT.
Speaker House of Representatives
JAMES 5. RUTAN,
Speaker Senate
JNO. w. GEARY, Governor.