Year: 1872

or the list OF grants so sent to him by the reg
| lister OF the land Office, under the provisions OF
| the third section Of the act aforesaid, and of


the list hereinafter provided; for which SER


vices the clerk shall receive such compensation,
and shall be liable to such penalties, as are pro-
vided for and prescribed by the said third sec
| ton; and it shall be the duty of the register
| as soon as possible after the passage Of this
act, to transmit to the Clerk Of each county
and corporation court of the State list of all
grants OF land in said county or corporation is
sued between the date of the lists made under
the provisions of the said third section and the
time of making the list hereby authorized
The cash value of lands, lots, and improve


ments thereon, shall be fixed by first ascertain
ing the value upon the usual credit in the
neighborhood, and rebating legal interest when
interest is not usually allowed on such credit or
deferred payments. Ia
4 As soon as the assessor shall have COM
pleted the assessments in their respective coun-
ties and corporations, or townships, they shall
make out two copies of the assessment in the
form in which the land books are now made


out, and shall make and certify on oath that
no lots or lands, with the improvements there


on. are to their knowledge omitted, and that


there are no errors to their knowledge on its


face; and OF these copies so certified one shall


be filed and preserved in the Clerk Office OF


the county or corporation, and the other for


warded by mail, or other safe conveyance, to


the auditor of public accounts, on or before the
first day of June. 1t shall be the duty of the


auditor of public accounts, as soon as practical


BILE after the passage of this act. to prepare


proper forms OF returns, so arranged as to show


the lands and lots il each township separately,


with blanks to be filed up by the assessors,


and instructions used, to cause the same to be


printed, aod to forward a sufficient number of
copies for the use of the assessors in such


counties and corporations as shall avail them


selves of the provisions Of this act, to the


clerks Of the courts of the several counties and


corporations


S. Any person feeling himself aggrieved by


the assessment of his lands and lots, with the


improvements thereon made, under the provis-


ions of this act, may, upon giving notice to the


assessors who made it, apply to the court which


appointed, at the first or second term after the


assessment shall have been fled in the Clerks


Office, and not after, to have said assessment


corrected; which notice shall be in writing, and


shall have appended thereto an affidavit that


n the opinion Of the affiant the assessment is


above the true value of the property assessed;


which affidavit may be made by the owner, or


his authorized agent In all such applications


the attorney for the Commonwealth in such


court shall sttend to the interests of the Com





that the assessment is too high, it shall reduce


the same to what, in its opinion, is the true


value of such property; but ii it shall be OF


opinion that the assessment is too low, then it


shall increase it in like manner; and such ap-


plication shall have precedence Of all other


causes pending in said court. In any case in


which the owner or his agent shall be dlssatis-
fed with the value assessed, because it is too


low, the assessors shall adopt the estimate OF


the owner or his agent; but In the case OF any
appeal from their decision to the court as


herein provided, costs shall not be taxed for


or against the applicant or the Commonwealth:
provided, however, that no alteration shall be
made by the court in the assessments as made
by the court in the assessments as. made by
such assessors, unless a majority OF the assess
ors who made the assessment shall De present
and be examined touching such alteration.
6. Ii shall be the duty of the Clerk OF each


county and corporation court to certify forth


with, to the auditor of public accounts. all


changes made by the courts of their several


counties and corporations, IN order that the
books of assessment In which such alterations


are made, and which are on file in the office OF


said auditor, may be so changed as to conform


to the alterations made by the court And 1t
shall be the duty of the Clerk. In like manner,
to certify to the assessors whose assessment
may be so changed or corrected, the revalua-
ton made by the court, that they may so cor
rect the books on file with the Clerk in con-
formity with the said orders of revaluation.
7. Each assessor shall receive the sum OF
two dollars for each day he shall be necessarily
employed in the duties Of his Office, to be paid
out of the county or corporation levy of their
respective counties or corporations, or out OF
the township levy of their respective townships,
as the case may be. Their account shall be


made out and verified by them on oath.


8. The benefits Of this act, as far as it ap-
plies to the assessment of lands for eighteen
hundred and seventy-two. shall apply to all
counties or corporations, or townships OF coun-
ties 10 the State, which may conform to Its re-
quirements, and return the books of re-assess-
ment to the auditor of public accounts on or
before the first day of June, eighteen hundred
and seventy-two, as provided in section three
of this act. The superintendent Of public print.


ing is hereby authorized to print and forward


to each Clerk of the County Court of each


county 10 the State six copies of this act as


soon as practicable after it has received the


approval of the Governor.


8. This act shall be in force from its pas
sage