Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1881-02-23
REG ULATItG THE COLLEC
TTON or TAXES.

TION or TAXES.
The following act which we publisl
in fall explains itself. II was read b,
Mr. Hall in place in the Senate Jan
IS, 1881, and reported fayorably iron
the Judiciary (LocaD Committee, Jan
2G, 1881,
An Act regulating the collection o
taxes in the several boroughs and town
ships Of this Commonwealth
SECTION 1. Be il enacted By the Sen
ate and House Of Representatives. Of h
Commonwealth Of Pennsylvania in Gen
erdi assembly met and Il is hereby en-
acted By The authority Of the same. Tha
the qualified electors of each borough
ADD township in this Commonwealth
shall, on the third Tuesday of February
next, and on the third Tuesday of Feb
ruary Of every year thereafter elect al
officer to be styled Collector Of taxes
whose term Of Office shall commence
on the first Monday of April, next
after his election and shall continue
one year,
SIC. 2, The Court of Quarter Sos
sions, shall have power to fill by ap
pointment all vacancies IN the said
office within their respective counties
and for that purpose may appoint any
suitable inhabitant of the county foI
Collector Of taxes for any township oil
borough in said county.
SEC. 3. The Collector of taxes shall
before he enters upon the duties of his
Office take and subscribe his oath Of
Office and file the same in the Office Of
the Court of Quarter Sessions of the
peace Of the proper county, and shall
also enter into a bond to the Common.
wealth IN double the probable amount
Of taxes that shall como into bis hands
with at least two sufficient sureties,
said bond to be approved by the said
Court Of Quarter Sessions Of the peace
and filed in the office Of the clerk
thereof and the condition OF the SAID
bond shall be that the Collector Of
taxes shall well and truly collect and
pay over or account for according to
law the whole amount Of taxes charged
and assessed in the duplicates which
shall be delivered to him.
SEC. T. Tho several county, borough,
township, school and other authorities
now empowered and which may here
after be empowered to levy taxes upon
and within tho several boroughs and
townships ofthis Commonwealth, shall
on or before the first day of August of
each year after the first election of
Collector OF taxes, under this act, issue
their respective duplicates of taxes
assessed TO the Collector of taxes of
their respective boroughs and town
ships with their warrants attached di.
recting him to collect the same, but
road tax can be worked out the same
as heretofore Prouided, The same are
worked before the first day Of August
Of the proper year under the direction
Of the proper officers, in which case the
taxes so worked out shall be omitted
from the duplicate issued to the Col.
lector OF taxes.
SEC. 3. The Collector OF taxes shall
have all tho power for the collection of
said taxes during his term Of office
heretofore vested in Collectors Of
county taxes under existing laws
SEC. G. The Collector Of taxes shall
provide an appropriate book the cost
of which shall be allowed to him in the
settlement of bis accounts in which he
shall enter in alphabetical order tho
names ofall persons charged with taxes
in the duplicates aforesaid and show.
ing the amount of such tax charged
against each person which book shall
be at all times open to the inspection
Of each taxpayer and shall be delivered
by the Collector of taxes at the expi-
ration of his term to his successor in
office
SEo. Z, All persons who shall on or
before tho first day of October make
payment of any taxes charged against
them in said duplicates for the then
current year shall be entitled to dc
duction of five per cen.um from the
amount thereof.
SEC. The Collector of taxes shall
collect the taxes charged in said dnpli.
Gates and pay over the same to the
respective Treasurers entitled thereto
after doducling his commission for the
collection of the same which is hereby
fixed at two per centum on all taxes
paid him prior to the first day of Oc.
tober as aforesaid, and at five per
centum on all taxes afterwards col.
leeted.
SEC, 9. The accounts Of the Collector
of taxes shall be settled by the town.
ship Auditors or borough Auditors as
the case may be of the proper town.
ship or borough who shall state a sop.
crate account for each district tax col.
lected by him.
SEC. 10. Taxes charged upon un.
seated lands shall not be collected by
the Collectors of taxes but shall be
certified and returned by the several
authorities levying the same to the
County Commissioners to be collected
as heretofore,
SEC II. So much of all acts hereto.
fore passed as is inconsistent herewith
is hereby repealed, but this act shall
not apply to any taxes the collection
Of which is regulated by local law.