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


within this Commonwealth and not
a resident within said county, to
transmit q certified statement OF said
report to the County Commissioners
or Board of Revision of Taxes OF
the proper city or county wherein
said person is domiciled, and also
to further transmit to said Commits
sioners or Board of Revision OF Tax
es a certified statement whenever 1t
shall appear from the record that
said mortgages and other obligations
are satisfied, which, upon its receipt
shall be fled of record by the Coun-
ty Commissioners or Board of Re-
vision of Taxes.
SEC. IA. That it shall be the fur
ther duty of the County Commis-
sioners or the Board of Revision OF
Taxes of the proper city or county
upon receipt of the daily records
from the offices of the Recorder, or
Prothonotary or Clerk, to file the
same in their office and on or before
the time of making the annual or
triennial assessment in any year, to
prepare from the said records state
ments showing the number and
amount of said mortgages and all
other obligations and the names OF
the parties thereto in each township
or ward in the county, which sand
statement shall be delivered to the
Assessor OF Assessors in each town
ship or ward, respectively, before
said officers shall enter upon the
discharge of their proper duties.
SEC. 15. That it shall be the duty
of the Assessor or Assessors in max
ing up their valuation of money at
interest in their respective districts
TO compare the personal return
made by each person with the state
ment furnished them by the County
Commissioners or Board of Revis-
ion of Taxes, and if the amount OF
said mortgages and other obligations
as contained in that statement shall
exceed the amount set forth In the
personal return of any person, to
note the fact and make return of
the same to the County Commission
ers or Board of The Revision OF
Taxes of the proper city or county.
SEC. 16. That it shall be the fur
ther duty of the County Commits
sioners or Board of Revision of Tax
es, upon the returns made to them
by the Assessors of the several town.
ships and wards, in all cases where
it shall appear on proving the rec
ord that any person has returned a
less amount of moneys at interest
than appears from the records in
possession of the County Commits
sioners or Board of Revision OF
Taxes, thereupon to raise the valu-
alton of the property of said person
to the amount set forth in said rec
ords, and forthwith to notify the
person interested of the said in
crease of valuation, and the same is
subject to be appealed from at the
same time and in the same manner
as the original assessment.
SEC. II. That it shall be the duty
of the State Treasurer and Auditor
General in the settlement of the
State tax account for the year one
thousand eight hundred and eighty
six to allow, in addition to the COM
pensatien for collection of said tax
now authorized by law, a further
compensation of FIVE per centum or
such part thereof as may be neces-
sary, and to be proven by vouchers
presented to and approved by the
Board Of Revenue Commissioners,
which amount shall be applied by
the County Commissioners or Board
of Revision of Taxes in payment OF
the expenses incurred in obtaining
the record set forth in section ten OF
this act provided that if the sum
of five per centum shall not be deem
ed by the State Treasurer and Aud
itsr General a just and sufficient
compensation for the furnishing OF
such records, that in lieu thereof
they may allow in counties of less
than forty-6ve thousand inhabitants
a sum not to exceed five hundred
dollars in counties of less than
eighty thousand and more than for.
ty-five thousand inhabitants, a sum
not to exceed eight hundred dollars
and in counties of less than one hun.
dred and thirty Thousand and more
than eighty thousand inhabitants, q
sum not to exceed fifteen hundred
dollars in counties of less than
four hundred thousand and more
than one hundred and thirty thous.
and inhabitants, sum not exceed
J ing two thousand dollars; in coun-
ties having more than four hundred
, thousand inhabitants, sum not ex-
, ceeding twenty five hundred dollars
SEC. IS. Any failure on the part o.
, the County Commissioners, Boards
of Revision of Taxes, ward and
Township Assessors, Recorders OF
> Deeds, Prothonotories and Clerks Of
Courts to carry out the duties i'm
posed upon them bv the several sec.
tions of this act shall be deemed a
misdemeanor, and upon conviction
thereof the person or persons SO fail
, ing to comply shall be sentenced to
fine of not less than five hundred
dollars.
, SEC. IS. That the Auditor General
, shall furnish to the County Commits.
f sioners or Boards of Revision in
counties or cities co-extensive with
counties all necessary books, blanks
notices and papers to carry this ACT
into effect.
SEC. 20. That the taxes laid upon
manufacturing corporations by and
under the revenue laws of this con-.
! monwealth be and the same are
. hereby abolished as to such corpora.
. tions and the laws under which such
taxes are laid and collected be and
J the same are hereby repealed so fal
| and so far only as they apply to and
affect manufacturing corporations
: provided, that the provisions of this
act shall not apply to corporations
engaged in the manufacture of malt
spirituous or vinous liquors or in tht
: nanuiactur. of gas; provided thi.
act shall go into effect Immediately
, reserving and excepting unto tn,