The Elk County advocate. [volume] (Ridgway, Pa.) 1868-1883, 1881-02-10
ReguIatiue the Collection ofTaxes.

The following act which we publish
in full explains itself. 1t was read by
Mr.. Hall in place in the Senate Jan.
IS, 1881, and reported favorable from
the Judiciary, Local, committee, Jan.
26, 1881:
REGULATING THE COLLECTION OF
TAXES IN THE SEVERAL BoRoUGHs
AND TOWNSHIPS OF THIS COMMON
WEALTH.
SECTION /. Be IL enacted by the
Senate and House of Representatives
( Of the Commonwealth Of Pennsylvania
in General assembly met and 1t is
hereby enacted by the authority IF the
same. That the qualified electors of
each borough and township in this
Commonwealth, shall, on the third
Tuesday of February, next and on the
third Tuesday of February of every
year thereafter elect an officer to be
styled collector of taxes, whose term of
office shall commence on the first
Mondy of April, next, after his election
and shall continue one year.
SEC. 2. The courts of quarter ses-
| ison, 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 einhabitant the county for col
lector of taxes for any township or
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 bond to the Common
wealth in double the probable amount
of taxes that shall come into his hands
with at least two sufficient sureties,
said bond to be approved by the said
I 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 wholeam0unt0 of taxes charged
and assessed in the duplicates which
shall be delivered to him,
SEC. A. The several county borough,
township school and other authorities
now empow cred and which may here
after be empowered to levy taXts upon
and within the several borouShs and
townships of this Commonwealth
shall on or before the first day of Au
gust of each year after the first eiec-
tion of collector of taxes under this act,
issue their respective duplicates of
taxes assessed to the collector of taxes
of their respective boroughs aud town.
shi ips with their warrants attached di-
recting him to collect the same but
road tax can he worked out the same
as heretofore. Provided, The same
are worked before the first day of
August of the proper year under the
direction of the proper officers in
which ease the taxes so worked out
shall be omitted from the duplicate
issued to the collector Of taxes.
SEC. 5. The collector of taxes shall
have all the power for the collection of
said taxes during his term of office
heretofore vested in collectors of
county taxes under existing laws.
SEC. =. The collector of taxes shall
provide an appropriate book the cost
Of which shall be allowed to him in
! the settlement of his accounts in
which he shall enter in Alphabetical
order the names of all persons charged
with taxes in the duplicates aforesaid
and showing the amount of such tax
! charged against each person which
book shall he at all times open TO the
inspection of each taxpayer and shall
be delivered by the collector Of taxes
at the expiration of his term to his
successor in Office.
SEC. :. All persons who shall on or
| before the first day of October make
payment of any taxes charged against
them in said duplicates for the then
current year. shall be entitled TO a de-
duction OF five per centum from the
amount thereof.
SEC. s. The collector of taxes shall
collect the taxes charged in said dupli-
Gates and pay over the same to the
respective treusurers entitled thereto
after deducting 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 Oct
tober as aforesaid, and at five per
centum on all taxes afterwards col
lected.
SEC. 8. The accounts of the collt c.
tor OF taxes shall be settled 10y the
tow nship au litors or borough auditors
as the case may be Of the proper town
ship or borough who shall state Il sep
crate account for each district tax col
lected by him.
SEC. 10. Taxes charged upon un
seated lands shall not be collected 10y
the collectors oftaXes but shall be certi-
fled and returned by the several au-
thorities levying the same to the
county commissioners to be collected
as heretofore.
SEC. IL. 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 IA local law.