Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1883-05-02
Equalizing Taxation.

The following bill is now pending in
the Legislature and is attracting much
interest. 1t was prepared and present
ed by a committee of the Pennsyl-
vanian State Grange and embodies the
views of the Grange upon the question
of equalizing taxation:
THE PROPOSED ACT.
Be 1T enacted, etc.
SECTION 1. From and after the pas
sage of this act assessors of the several
townships, boroughs and cities of the
Commonwealth shall annually, in the
month of November, assess all taxable
persons, natural and artificial, owning
or in possession, of real estate and visi-
BILE personal property, at its actual cash
value also all bonds, mortgages, notes,
bills and other evidence OF debt of any
and every form whatsoever, bearing
| interest and due from solvent debtors,
except only the property authorized to
be exempted from taxation by the First
Section of the Ninth Article of the
Constitution of Pennsylvania.
Sec. 2. To enable said Assessors to
ascertain all personal property not visi-
BILE, every taxable person, firm, asso-
citation and corporation shall furnish
said Assessors with written state
ment of all interest bearing Bonds,
Mortgages, Notes, Bills and other Evil
dence of Debt of any and every form
whatsoever owned or held in trust and
due from solvent debtors, the amount
of which several obligations shall be
set to the name of every such taxable
person, firm, association or corporation
in the assessment book, and all such
real estate and personal property thus
ascertained shall form the basis or
amount for which the owner or owners
shall be taxable, and any and every
obligation or evidence of debt that shall
not be entered in the Assessors book
shall, while so withheld from assess
ment, be uncollectable by any suit,
process or proceeding whatsoever, and
all interest thereon shall be forfeited
during such time, and the several As
SCISSORS shall file in the Commissioners
Office all the statements furnished to
them, which shall be preserved among
the records of said Office.
|. Sec. 8. The said Assessors shall as
sess all taxable corporations of every
name and kind authorized by the laws
of Pennsylvania, or any other State, or
the United States, doing or transacting
business within this State, with the
actual cash value Of their capital stock
as represented by shares or otherwise.
Sec 4. Assessors shall state in the
assessment books the amount secured
by Dover, Mortgage, Judgment or
charge upon the premises of any taxa
BILE person, firm, association or corpor-
alton or charge thereon, and deduct
the same from the valuation of the en-
numbered property: Provided, said
taxable person. firm, association or
corporation shall pay the yearly amount
of lax upon such Dover, Mortgage,
Judgment or charge to the collector of
the tax, which amount the said taxable
person, firm, association or corporation
shall be entitled to offset as payment
for interest or principal upon said Dow
er, Mortgage, Judgment or charge.
Sec. S. Assessors shall make returns
annually, on or before the 18th day of
December, to the County Commission
ers or Board of Control, as the case
may be, of their assessments and valu-
ations.
SEo. 6. The County Commissioners
and Board of Control shall furnish the
Assessors annually with suitable books,
blanks and papers for each district, and
every Assessor elected or appointed by
authority of law shall, before entering
upon the duties of his Office, make oath
or affirmation to render true and cor
rect assessment directed by the pro-
xisions of this Act; and any Assessor
who shall willfully neglect or refuse
to assess all property at its actual cash
value and make return thereof and of
liens and charges on real estate thereon,
shall be guilty ofa misdemeanor, and
upon conviction thereof be punished by
a fine of not less than one hundred dol
lars and Imprisonment in the county
jail for a term of not less than thirty
days nor more than one year.
SEC. I. County Commissioners and
Boards of Control shall annually, in
the month of December, tabulate the
returns OF the Assessors. to ascertain
the exact amount of taXahle property
in their respective counties and cities.
And It shall be the duty of the Gov
ernor Of the State to furnish annually to
the said County Commissioners and
Board of Control an estimate of the
amount necessary to be furnished by the
several counties and cities respective
ly, to defray tho expense of the
Legislative, Executive and Judicial
departments of the State Government,
including interest on the public debt,
expenses of the department Of Public
Instruction, and the amount authorized
by law for Common Schools, Soldiers
Orphan Schools, Charitable Institu-
tions, Pensions and Gratuities and
National Guards, to enable the Com
missioners and Boards of Control of
the several counties and cities to form
an approximate standard OF assess
ment and Commissioners of counties
and Boards of Control of cities shall
annually estimate the cost of their re-
spective County Governments, includ-
ing expenses of the Courts of Justice,
support of prisons and other institu-
tions in the care of the county. The
proper officer Of Townships and Bor-
oughs shall annually estimate the cost
of the Borough or Township Govern
ments, including costs of Schools,
maintenance of Roads, Bridges and
support of Poor and return the same
to the County Commissioners annual
ly. The several amounts so ascertain
ed of tax required for the annual sup
port of the Governments of Pennsylva-