The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1885-02-27
EQUALIZATION OF TAXATION.

"A few weeks ago we printed tn
text of proposed bill for the equaliza
tion of taxes, entitled "An act to regu
late the taxation of Private Corporation
for public purposes which was intro
duced in the Legislature by Mr. Rhone
OF Centre county. Another bill ha
been prepared relating to the assess
ment and valuation of real and person
al property for purposes of taxation
the text of the bill being as follows
BE 10 enacted, etc.
SECTION l. From and after tn,
passage of this act assessors of the sew
eral townships, boroughs and cities o
the Commonwealth shall annually, il
the month of April, assess all taxabl,
persons, natural and artificial, owning
or in possession of real estate and Wis
ible personal properly at its actual casl
value /; also all bonds, mortgages, notes
bills and other evidence of debt Of an,
and every form whatsoever, bearing in
terest and due from solvent debtors
except only the property authorized tc
be exempted from taxation by the FRS
Section of the Ninth Article of the
Constitution of Pennsylvania.
SECTION 2. The property, real OF
personal, of any private corporation to
be included in the said assessments un
der the first section of this act, shall be
such only as shall be owned, held OF
possessed by them otherwise than
strictly and exclusively for corporate
purposes in conducting the authorized
business of the company and not clear.
ly represented by its taxed corporate
stock or shares
SECTION 8. TO enable said Asses.
sors to ascertain all personal property
not visible, every taxable person, firm
association and corporation shall fur.
nish said Assessors with a written
statement of all interest bearing Bonds,
Mortgages, Notes, Bills and other Ev.
idence of Debt of any and every form
whatsoever owned or held in trust and
due from solvent debtors, the amour,
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 OF
amount for which the owners shall be
taxable and any and every obligation
or evidence of debt that shall not be
entered in the Assessors book shall,
while 40 withheld from assessment, be
uncollectable by any suit, process or
proceeding whatsoever, and all inter.
est thereon shall be forfeited during
such time, and The several Assessors
shall file in the Commissioners office
all the statements furnished to them
which shall be preserved among the
records of said office.
SECTION 4. Assessors shall state in
the books assessment the amount secur
ed by Dover, Mortgage and Judgment
upon the premises of any taxable per.
son, firm, association or corporation oil
charge thereon, and deduct the sam.
from the valuation of the encountered
property Prooided, said taxable
person, firm, association or corporation
shall pay the yearly amount of tax
upon such Dover, Mortgage, Judg
ment or charge to the collector of the
tax, which amount the said taxable
person, firm, association or corpora
, ton shall be entitled to offset as pay
ment for interest or principal upon
said Dover, Mortgage, Judgment oil
charge.
| SECTION 5. Assessors shall make
returns annually, on or before the 18th
day of May, to the County Commits
sioners or Boards os Revision, as the
case may be, of their assessments and
valuations.
| SECTION 6. The County Commits
sioners and Boards of Revision shal
furnish the Assessors annually with
suitable Books, Blanks and Papers fol-
each district, and every Assessor elect
ed or appointed by authority of law
shall, before entering upon the dutie,
of his Office, make oath or affirmation
to render true and corrsct assessment
as directed by the provisions of thi.
Act; and any Assessor who shall will
fully neglect or refuse to assess al
property at its actual cash value ant
make a return thereof aud of liens anC
charges on real estate thereon, shall b,
guilty of misdemeanor, and upon con
viction thereof be punished by fine o
not less than one hundred dollars an(
imprisonment in county jail for tern
of not less than thirty days nor more
than one year.
SECTION 7. That all Acts now il
force, imposing license taxes upol
wholesale and retail venders of mer
chandise, and taxes upon collateral in
heritances be, and the same are hereb,
repealed, saving only all remedies fo
the collection of such licenses and tax
es imposed before the passage of thi
Act, it being the true intent and mean
ing of this Act that vendors of mer
chandise shall be assessed and pa,
taxes upon their proprrty in the same
manner as other persons subject to tax
alton.
SECTION 8. But all taxes assessed
levied or imposed prior to the passag,
of this Act shall be paid and collected
and the proceeds thereof ap
piled as if this Act had not been pass
ed, and the operation and force of ex
isting laws applicable to those purpos
es shall be continued so far as shall b.
necessary or proper to the collection
and appropriation of said taxes.
The following memorial has beer
presented to the Senate and House o
Representatives:
The Memorial of the undersigned
representing the farmers of the Stat
organized in Oranges, and duly au
thorized to address your Honorabl
Bodies on their behalf, repectfull
showeth
That Just complaint is made that tn
tax laws OF the State are unequal an,
unjust, inasmuch as they impos
an undue proportion of the public bur
dens upon the land and upon individ
ual citizens; or, in other words, ar
framed to favor personal property au,
corporate bodies.
n