Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1877-03-07


ough purposes, according to the actual
value thereof, and at such rates and
prices for which the same would sopa-
rately bona fidc sell and on return OF
such assessment or valuation into The
office of the county commissioners, at.
ter the same shall have been carefully
examined and corrected, il shall be
lawful for said commissioners, If they
believe any property or thing made
taxable has been assessesed and valued
below its actual value, to raise the same
to the actual value thereof, or il the
same has been assessed and valued
above its actual value, to reduce the
same thereto. (Act May l5 1871, Sec
tion A.
SIC. 8. If the several assessors of this
Commonwealth, in the discharge of
their respective duties, shall have rea-
son to believe any person or persons or
corporations have rendered false re.
turn OF his or her or their property, or
any article made taxable by law, or
shall not make a full disclosure OF the
same, the said assessors shall return
what they shall believe to be the full
value aud amount thereof to the com
missioners of the proper county, and
II the person or persons or corporation
thus assessed shall feel aggrieved, an
appeal may be had according to the
existing law from such assessment, and
1t shall be lawful for the county com
missioncrs to administer an oath or
affirmation TO the person or persons
taking such appeal touching the value
and amount OF their property or any
article made taxable, and if they deem
an abatement proper, the same shall be
made but the said commissioners may
receive other evidence. (Act May Is,
l84l, section 3.
SIC, Q. If any assessor or assistant
assessor shall knowingly and intention
ally omit, neglect or refuse to assess
and return any property, person or
thing made taxable by law, or shall
knowingly and intentionally assess,
rate or value the same at more or less
than he shall know and believe to be
the just cash value or rate thereof, or
neglect or refuse to assess any tax re-
quired by law, he shall be guilty OF n
misdemeanor in Office, and on convic.
tion thereof, be subject to Imprisonment
not less than three nor more than
twelve months, and fined in sum not
less than one hundred nor moro than
two hundred dollars. (Act May 10,
1871, section 49,
SIC. 10. II any assessor or assistant
assessor, who shall have taken upon
himself the duties of such office, shall
neglect or refuse to comply with any
order or warrant issued to him by the
commissioners of the same county in
conformity with law, or shall not per
form the duties enjoined upon him by
law, he shall forfeit any sum not eS-
ceeding forty dollars, to be recovered
by the county as debts of like amount
are recoverable. (Act Of April 10,
1884, section "a
SEC. IL. When tho returns of the
assessors shall bo rectified in accord
ance with the provisions of this act,
the commissioners shall proceed to as
scss the proportion Of every ward,
borough, township and district accord
ing to the adjusted valuation of the
taxable property and other subject of
taxation in such ward, borough, town
ship and district Provided, That no
tax for county purposes in any county
shall in any one year exceed the rate
OF ten mills on every dollar OF such ad-
iusted valuation. (Act of April Is,
1884, sec. 7, as modified by act of Feb
ruary 2S, 1895, section g.
SIC. II. The assessors of the several
counties of this Commonwealth are
hereby authorized and directed to re-
assess, between the periods OF the tri-
ennal assessments, all real estate which
may have been improved by the cree
uon OF buildings or other improve
ments, subsequent to the last preceding
tricnnlal assessment, or property that
has become less valuable by destruction
of buildings or removal Oi TIMBER or
where property has changed owners,
or where persons have come to lnbabit
in the county since the last assessment,
or where the amount OF personal prop
erty OF any taxpayer has been increas-
ed or diminished since the trennlal as
scssment, subject to appeal as in other
cases (Actof April ~, lS49, sec 81.
SIC. ID. The assessors OF the several
counties shall on seated lands make the
assessment IN the township IN which
the mansion house is situated, where
township lines divide u tract but this
provision shall not apply to land lying
in different townships, the mansion
house OF which ls situated IN borough
or city. (Act OF July II, 1877, section
80 act OF April 20, 1850, section l5.)
B-or THE APPEAL.
SIC. II. When the proportions of the
several boroughs, wards, townships,
and districts shall be asccrtained, as
aforesaid, the commissioners OF each
county shall cause accurate transcripts
of the assessments to be made ont, and
shull transmit the same to each asses.
sor ON or before the second Monday of
April following, together with n state.
ment of the rate nor ccntum. and the
day Of appeal fixed by them. (Act Of
April Is, 1884, section 81
Src 1b. IL shall be tho dutv of the
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