Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1914-09-01
REWRITING LAWS
TREMENDOUS TASK
Work of the State Legislative Ref
erence Bureau Has Attracted
Wide Attention

rhe Philadelphia Evening Bulletin
gives considerable attention to the
great work of the State Legislative
Reference Bureau in codifying the
laws of the State by topics. and in
addition to commencing editorially
the labors of Director James n.
Moore and Assistant Director James
McKirdy. with which readers of the
Telegraph are familiar, goes into a
detailed explanation of their work. IT
will be recalled by readers of the
Telegraph that the codification and
compilation on taxation have been is
sued and that the similar works on
boroughs and corporations are under
way. 1t is the plan to follow these
with codes on subjects of lesser inn
portance. In short, by the work of
this little heard of bureau the State
laws are being put into common
|sense shape.
The Bulletin says:
When the last Legislature passed
a three -hundred-word act ordering
the Legislative Reference Bureau at
harrisburg to set about the prepara-
ton of compilations or codes OF the
existing general laws of the State, ar
ranged by topics, that action was
given scarcely more than the most
casual public notice, yet 1t was the
initiation of one of the most labori-
Gus and difficult tasks ever under
taken by any department of the State
government 1t is hard for the lay
man, unfamiliar with the enormous
volume of statute law already writ
ten on the books, to realize what a
complete and careful examination OF
this groundwork is necessary before
even the first word can he set down
in drafting a code on any one subject
But when it is considered that every
biennial session of the Legislature
has been turning out an increasingly
greater number of laws until the last
edition of the Pamphlet Laws. cover
ing the measures adopted in 1913.
comprised a book of 800 pages, with
1857 separate laws and seventy-two
resolutions, the term pamphlet
|Comes to have a somewhat of a sa-
|tirical significance in this connection,
and the onerous duty confronting the
|employes of the bureau may be dimly
|CoIn pretended. But this is not all;
in addition to sCrutinizing every writ
ten word of the Legislature from the
|dayS of the Province under Penn to
date. it is necessary to search through
|the decisions of the courts, covering
the same period, for constructions and
interpretations, annulments and af-
|firmations of these laws, and the legal
reports alone include from five to
seven hundred average 600 page
volumes.
Yet with all this foreknowledge of
what was in store, which was familiar
to lawyers it is only now, with the
publication of the first preliminary
draft of a bill on a single topic that
the magnitude of the work becomes
clear. This first report covers the
subject of taxation. Two more will
'be ready for submission with it to the
next Legislature, one on corporations
and the other on boroughs, the three
representing the labors of the bureau
since the adjournment more than a
year ago. While this may seem like a
small showing in view of the multi
fariousness of the statute enactments,
even casual inspection of the taxa
tion report will indicate that this is a
work that will require many years of
diligent labor, unless the present
forces shall be largely increased.
The proposed taxation act covers
1S5 closely printed full-size pages,
with fourteen chapters of from one to
Fifteen articles each, 1t touches every
form of taxation now in force in the
State, classifying them under sepa-
rate groups and headings, giving the
GeClaratory laws in as nearly the orig
inal language as possible to make it
coordinate, and outlining practice
and procedure for their enforcement
and collection. To arrive at these con-
illusions 1t was necessary to study and |
Compare 1877 different acts of Assem- |
ply. ranging from that of April II. |
p I99. to the latest one on the subject |
siSned by Governor Tener on July "a |
g Loo - L.. ag..E.
poses, the bureau says, by way of fore
word: Although the laws relating |
TO certain kinds of taxes have been |
rodified from time to time, no attempt |
has hitherto been made to codify |
Them as whole, and they are in an |
exceedingly unsatisfactory condition. |
Many acts which have been superseded |
by subsequent laws, but not expressly |
repealed, still remain upon the statute !
books where they serve only to con- !
fuse the reader. Other acts have been
$50 variously amended at different !
Nimes and for different purposes that |
ft is frequently difficult to determine !
bow much of the original acts are in !
/ orce. Provisions relating to different !
subjects are sometimes contained in a |
single section, so that, In order to as |
certain the law relating to taxation in |
+ tax district of a given kind, it is |
necessary to examine practically the |
tntlFe DOuy OF the TAX law.
AS a plan of work, therefore, the |
bureau laid down these principles: To |
repeal all laws which have been su-
berseded though not hitherto speciti- !
ally repealed, to consolidate provis- |
fons of the same tenor which were
separately enacted, to eliminate pro- |
Visions not now operative, and all un- |
b necessary and redundant expressions, |
rs well as all provisos where the in |
Fcnt of the same can be more clearly |
Expressed otherwise, to rewrite pro-
Visions the language of which is OBJ |
Ecure. where the decisions of the |
ourts have indicated the manner in |
which this may be done, to express |
with certainty wherever possible what |
hs indefinitely stated in the various |
pets by such expressions as Gin the |
manner provided by law" or "the |
proper officer and. finally. in the |
|ase of acts, the provisions of which |
Felatc to several subjects. to insert |
Fuch provisions in the portion of the |
kodifcation treating Of each of the |
Subjects respectively. 1t is asserted |
hat in no case has the existing law |
been changed in preparing the codif- |
Fation, but that the statute law as
II is has been retained.
This report. of course, will not affect |
the present law unless 1t is formally |
r dopaed by the Legislature in the form |
of bill. The act ordering the work
Innn ba OF