The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1897-10-29

An cXoncratiOn is virtually an exemption
of the property from taxation and the
only property exempted from taxation
are public properties used for public pur-
poses, actual places of religious wor-
ship, places of burial not used or held
for private or corporate profit, and insti-
tutious Of purely public charity. The law
contemplatcS so far as possible, cqualizl-
| tion i'm taxation. 1t is the intention that
| the burden of taxation shall fall equally
| upon all The statute declares, as herein
| stated, what properties shall be exempted
| from taxation, 6nd statutes eXempting
property from taxation must be construed
strictly.
THE POWER TO EXEMPT
The power to exempt is not included
| in the power to tax but must be specific
| ally conferred by legislative enactment
| based upon constitutional provision. Tnorc
| is no constitutional provision or statute
| in this state emp OwerinS exemptions
| other than as above mentioned. There
| fore it is my opinion that councils have
no authority to CXUncratc taxes on real
! estate.
In reply to your second question as to
| whether generations granted in the past
| become liens against such properties,
would say that the act of assembly pro-
vides that no tax shall remain lien on
real estate for a longer period than two
| years from the time of such levy or as
| sessment untess the same be entered of
record in the prothonotary's office; in or
der to continue the lien, the same must
be revived every five years.
The following recommendation of the
committee was approved:
Your committee therefore, disapproves
of the accompanying generations and
| further recommends that the city solicitor
| be and hereby is directed to register and
| enter as liens all generations illegally
allowed during the current fiscal year.
Captain Moir called the attention of
the council to the injustice done to
permanent merchants by the tempo
rarY presence in the city of so-called
bankrupt, lire-sale or assignee-Sale
goods. He understood that the 1898
ordinances improving a tax of $500 per
month of the state act which author
lied such an ordinance had been de-
clared unconstitutional The city of
Reading, however. imposed a monthly
license of $1,000 and Scranton, we be-
leve, should find q way to do the same
thing. He therefore offered the follow
ing resolution which was adopted:
ITINERANT VENDERS.
"That a special committee be ap-
city solicitor, that they be instructed
to draw up an ordinance dealing with
those itinerant Venders of fake hank
rupt and fire sales and fix what amount
of tax can he levied on above described
class of piratical dealers" Before
adjournment President Nealis appoint
ed a special committee as follows:
Messrs Flanagan, Zeidler and Keller
The ordinance granting property
, owners permission to pave Lackawan-
an avenue from Washington to Jeffcr-
son avenues passed two readings but
with an amendment that the city's
share of the expense should be s., 500
instead of $1,000.
The following resolution was report
ed by the fire department committee
and was adopted: THAT the Chief of
the fire department and the joint fire
department committee lease or pur-
chase a steamer of the second class
the price not to exceed $4,000 and the
terms of payment not to begin until
the first Of next April"
An ordinance creating sewer district
No. 10 in the Fifth, Sixth, Fifteenth
and Eighteenth wards was reported
: favorably by the sewers and drains
committee and referred for printing.
of a year ago to bond the city for the
purpose of acquiring a municipal light
plant. He introduced an ordinance
identical with that of 1896 and it wa!
referred to committee The ordinanc,
provides for an increase of the city
debt by the issue of city bonds in the
amount Of 100000, the question to b,
submitted to the vote of the elector!
at the next municipal election on tn,
third Tuesday Of February, 1S9S Afte
the passage Of the ordinance and a
!, least thirty days before the election th
notice of the election shall be adver
tised in two daily newspapers.
? TIME EXTENDED.
Select councils resolution extending
the time for the payment Of taxes vi
r to the date that the delinquent list
are given TO the collectors was tabled
A concurrent resolution extending tn
time for tax payments without penalt,
up to Nov. 30 was adopted and later II
the meeting a resolution offered by MI
Jackson was adopted extending tn
non-penalty period to Dec. 81
Concurrent resolutions were adopte
- authorizing the purchase of two horse
= for the fire department and permittin
the Lackawanna Iron and Coal com
n pany to build private sewer to drai
y the territory south of Linden stree
and north Of Monroe avenue, the prop
erty not to be exempt from future cit
sewer assessment.
A resolution introduced by Mr.. Swee
, ney and adopted, provides: THAT tn
> city controller is hereby instructed {
= draw no warrants in favor of the CO
lumbia Construction company until tn
claim Of the Scranton Vitrihed Brio
and Tile Manufacturing company
claim for brick furnished for pawn