The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1885-12-11
TAX COLLECTORS,
An Act Regulating the Collection of Taxes
in the Several Boroughs and Townships
Of this Commonwealth.


term of Office shall commence on the
first Monday of April next after his
election.
SECTION 2. The courts of quarter
sessions shall have power TO fill, by ap-
poiutment, all vacancies in the said Of
flee, within their respective counties
And, if any person elected to fill said
Office shall fail to give bond and quail
fly as hereinafter provided, on or be-
fore the fourth day of the term of said
court next ensuing his election, the said
court shall declare his Office vacant and
appoint suitable person. resident in
the proper borough or township, TO fill
the same.
SECTION 3. The collector of taxes
shall, before he enters upon the duties
of his office, take and subscribe an oath
of office, and file the same in the Of
fee of the court of quarter sessions of
the proper county, and shall also enter
into bond to the Commonwealth, in
double the probable amount of taxes
that will come into his hands, with at
least two sufficient sureties said bond
to be approved, by the said court or a
Judge thereof in vacation, and filed in
the Office of the clerk of said court ;
the condition of which bond shall be,
that the said collector 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 deliv-
cred to him.
SECTION 4. The several county, bor-
ough, township. school, poor and other
authorities now empowered, and which
may hereafter be empowered, to levy
taxes within the several boroughs and
townships of this Commonwealth, shall,
on or before the first day of August of
each year after the first election of col
lector of taxes under this act, issue
their respective duplicates of taxes as
sessed to the collector of taxes of their
respective boroughs and townships
with their warrants attached, directing
and authorizing him to collect the
same, but road taxes may be worked
| out as heretofore : Provided, That
such special and other road taxes, as it
may be lawful and necessary to collect
in money, may, at the discretion of the
supervisors or road commissioners, be
placed in the hands of the collector OF
taxes, with their warrant for collection
by him; for which he shall receive five
per oentum of the amount collected by
him, or the same may be collected by
the supervisors or road commissioners
as heretofore. Provided further, That
the limitations in this act, as to time
aud the requirements hereof relating to
heeping an alphabetical list of persons
charged with taxes, shall not apply to
road taxes.
SECTION 5. The collector of taxes
shall have all the power for the colec-
tion of said taxes, during his term of
office, heretofore vested in collectors of
county taxes under existing laws, and
be subject to the same liabilities and
penalties for neglect, or violation of
the duties of his office.
SECTION 6. 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 be 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 sue
cessor in Office.
SECTION 7. Where any duplicate of
taxes assessed is issued and delivered
to the collector of taxes, it shall bethe
duty of said collector to give public
notice as soon thereafter as conven-
iently can be done, by at least ten
written or printed notices to be posted
in as many public places in different
parts of the township or borough, that
said duplicate has been issued and de-
livered to him and all persons, who
shall within sixty days from the date
of said notice make payment of any
taxes charged against them in said
duplicate, shall be entitled to reduct-
ion of five per centum from the
amount thereof and all persons who
shall fail to make payment Of any
taxes charged against them in said
duplicate for six months after notice
| given as aforesaid, shall be charged
five per cent additional on the taxes
charged against them, which shall be
added thereto by said collector of
taxes and collected by him.
SEcTIoN 8. The collector of taxes
shall, in person or by some person
duly authorized, be in attendance for
the purpose of receiving and receipt
ing for taxes on Thursday, Friday and
Saturday of each week, during the
last two weeks of said sixty days, be-
tween the hours of two o'clock and
six o'clock in the afternoon, at his
residence, or some other place in the
proper township or borough, to be
designated by him in the notice afore-
said.
SECTION o. The collector of taxes
shall collect the taxes charged in said
duplicates and pay over the same to
the respective treasurers or authorities
entitled thereto, after deducting his
commission for the collection thereof,
which is hereby fixed at two per
centum en- all taxes paid to him on
which an abatement of five per centum
is allowed, and at five per ceutum on
all taxes afterwards collected Pro.
Uided, That where the total amount of
taxes charged on a duplicate is less
than one thousand dollars, the said
collector shall receive three per centum
on all taxes paid to him on which an
abatement of five per centum is allow
ed.
SECTION 10. Exonerations may be
made by the authorities and in the
same manner as heretofore.
SECTION IL. The accounts of col
lectors of taxes shall be settled by
township or borough auditors of the
proper township or borough, and ht
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