The Somerset herald. [volume] (Somerset, Pa.) 1870-1936, 1885-07-15

above REQUIRED shall be liable to a
like penalty of one thousand dollars,
and the Auditor General may settle
an account against the president and
cashier SO neglecting or refusing to
make report as aforesaid or against
the bank or savings institution re-
fusing to permit the making of said
report or the production CT It's books
and papers as aforesaid and proceed
the collection of said penalties
for the use of the Commonwealth
in the same manner az taxes ale
now recoverable by law.
SEC. 6. The Board of Revision IN
the city of Philadelphia and the
Commissioners of the other coun-
ties of the Commonwealth shall fur
nish the Assessors of the several
townships and boroughs of their
respective counties with proper
blanks, the form of which to be pre-
scribed by the Auditor General, and
] the several Assessors shall furnish
the same to each taxable person,
upon which blank the taxable per-
son shall make return of the aggre-
gate amount of all matters owned
by him made taxable by this act, as
well as of all other personal property
taxable for State purposes, provided
that the taxable persons shall not
include In said return the obliga-
tons of public or private corpora
tions the tax upon which is requir-
bv law to be collected from the hol-
der of such obligations and paid
into the State Treasury by the cor
porstion.
SEC. Z. 1t shall be the duty of
every taxable person to make the
return prescribed in the preceding
section of this act within ten days
after being required so to 30, with
his or her affidavit thereto attached,
made and subscribed before the
proper assessor, that the return ls
true and correct, to the best OF his
or her knowledge and belief. Any
person who shall wilfully and cor
ruptly make false and fraudulent
return shall be guilty of wilful and
corrupt perjury.
SEC. s. The several assessors are
hereby authorized and required to
administer the oaths and affirmation
required by this act to all taxable
persons without charge.
SEC. 9. Upon the refusal or fail
ure of any taxable person TO make a
return as required by this act it
shall be the duty of the assessor TO
make a return for such taxable per-
sons, estimating the amount from
the best information at his COM
mand, to which estimated return
the proper County Commissioners
or Board of Revision shall add fifty
per centum and the aggregate
amount so obtained shall be basis
for taxation provided, that il such
taxable persons, on or before the
day fixed for appeals from assess
ments, shall present reasons, under
oath satisfactory to the proper Coun-
ty Commissioners or Boards of Re-
vision excusing the failure to make
a return, and shall then make such
return as should have been made to
the Assessor, the proper County
Commissioners or Boards of Reyis-
ion shall substitute the taxable per-
sons return for that returned by the
Assessors, TO have like effects as if
no failure had occurred.
SEC. 10. That it shall be the duty
of County Commissioners, of the
Board of Revision of Taxes in coun-
ties, or cities co-extensive with
counties, forthwith upon the pas
sage of this act to appoint some
suitable person whose duty it shall
be to make an examination of the
dockets of the Recorder of Deeds,
Mortgages and so forth, from the
year one thousand eight hundred
and fifty-two, if the county shall
have been in existence SO long-if
not, from the date of organization
of the county 10 the present time
and the dockets of the Prothonotarv
or Clerk of Common Pleas from the
year 1880 to the present time
and make report to the said
County Commissioners or Board
of Revision of Taxes the num-
Der and amount of unsatisfied mort
cages, bonds and judgments and
agreements for the payment of mon
ey and the names of the parties
thereto, which information shall be
filed OF record in the office of the
said County Commissioners OF
Board of Revision of Taxes.
SEC. IL. That from and after the
passage of this act it shall be the
duty of the Recorder of deeds, Mort
cages and other instruments of writ.
ing in each and every county and
city co-extensive with county in
this commonwealth TO keep a daily
record, separate and apart from all
other records, of every mortgage or
article of agreement given to secure
the payment OF money, entered in
his Office for recording, which said
, record shall set forth the following
Information, to wit, the date of the
mortgage or agreement, names oi
the parties thereto, the Just sum Of
money secured and the date or sew
eral dates when the said sum Oh
portion of the said sum shall be
come due and payable and also the
number of mortgages and agree
ments. together with the amount OF
same and the names OF the parties
thereto, which shall have been that
: day satisfied of his record, and il
shall be the further duty of the Re.
corder at the close OF every business
day to file the aforesaid daily record
: of mortgages, etc, In the Commits
sioners' office or with Board of Re
vision of taxes, of the proper coun
ty or city.
SEC. - That it shall be the duty
of the Prothonotary or Clerk of th,
Court of Common Pleas in each anC
every county or CITY co-extensiv,
with counties in this Commonwealth
: forthwith upon the passage OF this
act. to keep daily record, separate
| and apart from all other records, o
: every single bill, bond, Judgment OF
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