The Forest Republican. [volume] (Tionesta, Pa.) 1869-1952, 1886-01-13
Election Of Tax Collectors.

perusal of the following Act of Assem-
bly, will be of interest to voters:
The qualified electors of each borough
aud township in this Commonwealth
shall, on the third Tuesday of February
of each year hereafter, elect an officer to
be styled Collector of taxes, whose term
of Office shall commence on the first Mon
day of April next after his election.
The Court of Quarter Sessions shall
have power to fill, by appointment, all va
cancies in the said office. within their re-
specive counties. And If any person
elected to fill said Office shall fail to give
bond and qualify as hereinafter provided,
on or before 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.
OATH AND BOND.
The Collector of taxes shall, before he
enters upon the duties of his office, take
and subscribe an ooth of office. and file
the same in the office of the Court of Quar-
ter Sessions of the proper county, and
shall also enter into bond to the Com
monwealth, 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
Judge thereof in vacation, and in the
office of the Clerk of the said Court.
The several county, borough, township,
school, poor and other authorities now
empowered, and which may hereafter be
empowered, to levy taxes within the sew
eral boroughs and townships of this Com
monwealth, shall, on or before the first
day of August of each year after the first
election of Collector OF taxes under this
act, issue their respective duplicates of
taxes assessed 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 here
tofore, 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 centum of the amount col
lected by him or the same may be collect
ed by the Supervisor or road Commissions
as heretofore. Provided, further, that the
limitations in this act, as to time and re-
quirements hereof relating to keeping an
alphabetical list of persons charged with
taxes, shall not apply to road taxes.
POWER OF THE COLLECTOR.
The Collector of taxes shall have all the
power for collection of said taxes, during
his term of Office, heretofore vested in Col
lectors 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.
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 al
phabetical order the names of all persons
charged with taxes in the duplicates afore-
said, and showing the amount of such
taxes charged against each person, which
book shall be at all times open to the in
spection of each taxpayer, and shall be
delivered by the Collector of taxes at the
expiration of his term to his successor in
Office.
Where any duplicates of taxes assessed
is issued and delivered to the Collector of
taxes, it shall be the duty of said Collect
or TO give public notice as soon thereafter
as can be conveniently 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 du-
plicate has been issued and delivered 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 a reduction of five per centum
from the amount thereof; and all persons
who shall fail to make payment of any
taxes charges against them in said dupll-
cate for six months after notice given as
aforesaid. shall be charged five per centum
additional on tile taxes charged against
them, which shall be added thereto by
said Collector of taxes and collected by
him.
SHALL HAVE REGULAR DAYS.
The Collector of taxes shall, in person
or by some person duly authorized be in
attendance for the purpose of receiving
and receipting for taxes on Thursday,
Friday and Saturday of each week, dur
ing the last two weeks of said sixty days
between the hours of 0 clock and 6
o'clock in the afternoon, at his residence,
or some other place in the proper town
ship or borough, to be designated by him
in the notice aforesaid.
The Collector of taxes shall collect the
taxes charged in said duplicates and pay
over the same TO the respective L easur-
ers or authorities entitled thereto, after de-
ductng his commission for the collection
thereof, which is hereby fixed at two per
centum on all taxes paid to him on which
an abatement of FIVE per centum is al
lowed, and at five per centum on all tax
es afterward collected: Provided, that
where the total amount of taxes charged