Year: 1864

thereafter, together with the rates of in
terest thereon at each of those periods,
under the penalty of five thousand dol
lars, the amount to be settled by the Au-
ditor General, and the amount thereof
sued for and collected as debts due by
defaulting public officers are collected !:
Provided, That on the receipt of said re-
turns the Auditor General shall proceed
to settle the accounts of each county, city
and borough, with the Commonwealth, fix
the State tax due and unpaid, and trans
NIT notice of the amount by mail to off,
GERS making said returns; and if the a.
mount so found due shall not be paid
within sixty days, the Attorney General
shall sue and collect the same, with in
terest from the date of such settlement;
and hereafter it shall be the duty of the
treasurer of every county, city, borough
and incorporated district in this Common
wealth to deduct the said State tax, or
dividend on payment of any interest on
debts due by the county, city, borough
and Incorporated district, and pay the
same over to the State Treasurer within
thirty days after the said interest or div
idend has fallen due.


Sec. 5. That in case any officer of any
corporation, or any person or persons re-
quired by this act to make return under
oath or affirmation, shall falsely make
such return, he or they shall, on convic-
tion thereof, be held guilty of perjury;
and in case he or they shall neglect and
refuse to make any return required by
this act, he or they shall be liable to the
Commonwealth for penalty of FIVE thou
sand dollars for every such neglect, to be
sued for as other penalties now are; and
if the said corporation, or company upon
notice given, persists in it's refusal to
make return and pay over the tax hereby
imposed, it shall be liable to an addition
al tax of one per centum upon the a.
mount of its gross receipt; and that the
Auditor General and State Treasurer, or
any agent appointed by them, are hereby
authorized to examine the books and pa
pers of any corporation, company, indi-
viduals, or to verify the accuracy of any
return made to them, or either of them.
Sec. 6. That every incorporated COM
pany whose lines extend into any other
States, and every corporation created un-
der the laws of any other State, and hold
ing and enjoying any franchises, proper
ty, railroad, canal work or privilege what
soever within this State, shall make the
same returns in regard to the tonnage of
such portions of their lines as lie within
this State as if the whole was within and
if any president, treasurer or other fnan-
cial officer required to make returns shall,
after demand for thirty days, still neglect
and refuse to make the returns or pay o.
yer the amount of such tax, the same
shall be handed over to the Attorney Gene
raj, who shall forthwith institute pro-
| ceedings to annul the corporate franchises
of such company or corporation within
this State.


Sec 7. That so much of the forty sec
ond section of the act approved the twen-
ty-ninth day of April, one thousand eight
hundred and forty-four, as provides for
the abatement of FIVE per centum ON the
amount of State taxes paid fifteen days
prior to the first of September, in any
year, be and the same is hereby repealed
and hereafter it shall be the duty of the
Auditor General to add five per centun
penalty to each county, on all State taxes
remaining unpaid on the first day of Au
gust, one thousand eight* hundred and
sixty-fve, and Of each year thereafter
which shall be charged in the duplicate
against each delinquent taxpayer in ar
rears on and after said day., That in ad
dition to the taxes already imposed by
law, all persons appointed to an office by
the Governor or elected under the provi
sion of any law of this Commonwealth
the gross receipts of whose Office shall ex
ceed six hundred dollars, shall pay int
the treasury of the State of one per cen
tum; and on all amounts over twelve
hundred dollars and not exceeding TWEEN
ty-Gve hundredollars, per centum ;and
on all amounts exceeding twenty-five hun
dred dollars, five per centum annually
Proutded, That the revenue derived from
this act shall, SO far as necessary, be frs
applicable to the payment of the ordinar,
expenses of Government; and the residue


not needed for such purposes shall b
transferred to the sinking fund, as direct


ed by the act of the twenty-second of A


pril, one thousand eight hundred and fiji


ty-eight.


Sec. 8. That so much of the act t


reduce the State debt and incorporat


the Pennsylvania railroad company, ar


proved twenty-ninth day of April, on


thousand eight hundred and forty-foul


and the several supplements thereto, re
quiring the appointment of revenue CON


missioners from the several judicial dis


tricts of the State, be and the same ar
hereby repealed; and that all the power
granted to the said board, and the dutic


enjoned thereon, shall hereafter be yes
in State board, to consist of the Auditc


General, the State Treasurer and the 81
cretary Of the Commonwealth; and th;


all acts of Assembly inconsistent with tn
provisions of this act, be and the sam


are hereby repealed.