The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1876-06-09

tIh Ny lllt SulNtNOiSt anu Nuio iiob VI
ed lands was to "include a list Of the num-
Der of acres contained in each survey or
warrant, aud of the names and surnames of
the original warrantces, the waters on which
the same is situate, the land contiguous
thereto, aud of the township, if known,
wherein the same may lie" And this list
was to he kept hy the Commissioners in Il
book provided for the purpose. II these
little details were attended to, the history Of
tract OF land could be traced with certainty
through all changes of ownership and valua-
ton and arrangement of township lines.
The acres, the warrantee, the waters would
always be the same; the township, the
owner, and the adjoners, if the lands be-
came seated, might change.
Under the Act of 1884 the Commissioners,
precept TO the assessors, which in each
triennial year shall go into their hands
"withn six weeks after the general election;'
requires them to "return perfect list of the
names of all taxables, and of the taxable
property together with just valuation ci
the same" In this list the triennal as
SCISSORS should include unscated as well as
seated lands Notwithstanding the Act of 1904
as TO the duties of surveyors, and this re.
turn of the assessors to the Commissioners,
il made according to law, is the assessment
BY the Act of 1912, organizing Board OF
Revision, the commissioners meet, consult,
examine and raise or reduce the price or
,nl,,a ,,f ha rpnparii ina an ~ tn nuruliza thp
whole. This being done after publication
and due notice, and everything being cor
rected, adjusted and equalized AS required,
the commissioners then fix the rate per cent
on the adjusted valuation the clerk makes
transcripts of the assessments, with the rate
per cent, and the day of appeal fixed, and
transmits them to the assessors on or before
the second Monday of April following, The
assessors call on the taxable, give him the
valuation, rate per cent, and day of appeal,
and that ends that part of the business.
This appeal, held by the commissioners,
after public notice of the time and place, is
from the valuation of the Triennial AS
sessment; and when heard and decided fixes
! the Naluitioi iOT ludt anu Tie tWo Ioiio"lhS
years except in one or two specified cases.
With the first 10 sections ofthe Act of 1891,
all reference to the triennial assessment and
proceedings relating to it, ends. The balance
of it relates to the annual assessment for the
two years following the triennial assessment,
and to township rates and levies, which are
not within the present examination, except
incidentally.
The duplicate for County and State taxes
is made out oil the basis of this valuation
as corrected after appeal to the commissions
ers as stated. And this corrected valuation
and assessment is sent to the assessors before
the second Monday of April Of the year sue
ceeding the triennial assessment for the as
sessment Of the taxes for the current year,
| and not, within six weeks of the general
election, in each year,as is practised in some
| COUNTIES That rule is for the Triennial year
alone. For, say the Supreme Court in
Grenough vs. Fulton Coal Co. "a z. 5. r.
4S6-"Ihe triennial assessment is the basis
| OF subsequent annual assessments and the
valuation will remain unless changed by
alterations i'll the property"-such as new
erections, or the obstruction of old ones.
The township rates and levies for poor,
road, and school taxes are made on this
same valuation, the rate per cent being ac-
cording to their several necessities, except as
limited by law. The tax on unseated land
is part and parcel of it; and though, a.
was said in Lycoming Co. VS. Huling, cited
in Potter Co. VS. Oswayo, II Wright 1872
the supervisors are charged with the duty
of expending the money, they have no power
to collect it. 1t is payable by the owners in
to the County treasury \ y" Yet, i
voluntarily paid to the supervisors, over
s,ers or school tax collector, it may be re
ceived and receipted for, it seems mere il
consonance with the general system to re
turn all the taxes on unseated lands to tn,
County Commissioners, and have them col
lccted by the Treasurer. And that, becaus,
there is no other way of enforcing paymen
Of them : and because also it is more con
venient to land owners to pay all the un
seated land taxes at once, ,at the County seat
when they come to discharge the count,
taxes on the same, though it seems the own
ers may work out the road taxes on unseateC
lands if they desire to do so.
These suggestions in regard to the mode
manner and regular procedure of making
returning and adjusting the Triennial AS
sessment, are submitted in the hope tina
they may assist those upon whom the dut
devolves, in performing it with more ease t.
themselves, and more satisfaction to tn
public. .
JOHN G.. FREEZE,
Attorney to the County Commissioners