The evening herald. [volume] (Shenandoah, Pa.) 1891-1966, 1897-11-06
THE NEW TAX LAW.
Differences Of Opinion as to Its Present
Applications.

at the last meeting Of the Borough Coun-
Gil reference was made to the law requiring
tax collectors to make monthly returns of
their collections and q member Of Council
raised the point that the law was imperative
so far as Tax Collector Burke was concerned
because it was passed after Mr.. Burke was
elected aud the law would be retroactive i'm
his case should an attempt be made to en-
force it.
If this view is correct the new law will be
a nullity for at least three years, so far as
this borough and others that made elections
Of tax collectors last spring are concerned.
But there are many people who claim that
Mr.. Burke comes within the provisions of the
law because he did not get his duplicate and
actually enter upon the performance of his
duties until after the law was passed and
approved by the Governor. The approval
was made on July 9th, 1897.
The question is more important than it ap-
pears at first glance. Should any complica-
tions arise at any time between the collectors
bondsmUn and the borough, the latter would
perhaps forfeit considerable should it be
shown that the new law was applicable to
the collector and the borough had failed to
require the monthly settlements to be made.
For this reason. if for no other, it is quite
likely that the Borough Council will try to
have the question settled at as early a date as
possible.
The new law referred to is as follows:
BE IL enacted, &C., That the tax collectors
Of the several boroughs and townships of
this Commonwealth, elected pursuant to the
provisions Of an act of Assembly, entitled
An act to authorize the election of tax
collectors for the term of three years in the
several boroughs and townships of this
Commonwealth" approved the sixth day Of
June, Ammo DOmini one thousand eight hun
dred and ninety-three, and all other tax
collectors of state, county, township, road,
school and borough taxes, elected ora~ppointed
by OF under existing law, shall hereafter
make monthly returns in writing to the sew
eral persons to whom the tax collected by
said tax collector is by law required to be
paid, showing the amounts collected by them
during the preceding month, and the amount
Of uncollected taxes upon their respective
duplicates, or exhibit the duplicate showing
the said uncollected taxes, at the close Of
each month during their respective terms of
office, and shall pay over to the said persons
TO whom by law the said taxes are made
payable, the amounts so collected by such
tax collectors, monthly, less the commission
OF fees to which they are by law entitled for
the collection of the same Provided, That
in the case Of collectors of borough taxes,
they shall also be required to file with the
councils Of their respective ~boroughs, dupli-
cate returns for the taxes collected monthly
by them as aforesaid, and duplicate receipts
from the respective borough treasurers for
the amount SO paid over to them. y . % Any
tax collector failing to comply with the re-
quirements of this act shall be deemed guilty
OF a misdemeanOr, and upon conviction
thereof shall be sentenced to pay a fine not
exceeding one hundred dollars. g = All
acts or parts Of acts inconsistent herewith be
and the snme are hereby renealed y