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No. 168.

AN ACT

School taxes in

lector.

Relating to the collection of school taxes in boroughs and town

ships in this Commonwealth; requiring collectors to make monthly statements to secretary of the school-board of amounts collected, dates, and names of parties from whom collected, and to pay said taxes monthly to treasurer; and providing for meeting of school directors and tax-collector and for the collection and payment of all school taxes to treasurer on or before first Monday of June, in each year, and prescribing a penalty for the violation of the same.

Section 1. Be it enacted, &c., That each and every collector of school taxes in the several boroughs and boroughs and townships of this Commonwealth shall hereafter, on

townships. or before the tenth day of each and every month, after receiving the duplicate containing a statement of the school tax to be collected by him, deliver to the secretary of the board of school-directors, from whom he has received such duplicate, a statement in writing, Statement of colsigned by him, showing the names of all of the persons Contents of statefrom whom he has collected any school taxes upon his ment. duplicates, to and including the last day of the preceding month, the amount collected from each, and the date of such collection, and also the amount of the uncollected school taxes upon the said duplicate, and shall at the same time, if required by the secretary or any member of the school-board, exhibit the duplicate, showing the said uncollected taxes, for examination; and the said tax-collector shall pay over, on Collections shall or before the said tenth day of each and every month urer on or before during his term of office, to the treasurer of the schooldistrict, all taxes so collected by him during the preceding month, less the commission or fees to which he is by law entitled for the collection of the same.

Section 2. It shall be the duty of the board of school Board of school directors and the collector of the school taxes, in each lector

together annually. of the boroughs and townships of this Commonwealth, to meet together, at the usual meeting place of the said school-board, on the first Monday of February of each and every year, and examine the duplicate of the school taxes, which the said collector is hereby required to produce and exhibit to the said board of school-directors, and ascertain the amount of the taxes then uncollected; and it shall be the duty of every Duty of collector. such collector, on or before the first Monday of June thereafter, to collect, and pay to the treasurer of the proper school-district, the whole amount of the balance of the taxes charged and assessed in the said duplicate, excepting such sums from which the said school-directors, in their discretion, may exonerate him.

Section 3. Any tax-collector who shall fail to pay over to the treasurer of the proper school district the

tenth of each month.

directors and col

shall meet

Failure of collector to make payment, etc.

taxes collected by him, according to the provisions of this act, or who shall fail to make and deliver to the secretary of the board of school-directors any of the statements in writing required by this act, or who shall fail to produce and exhibit the duplicate of the school taxes to the secretary of the board of schooldirectors or at a meeting of the board of school-directors, as required by the provisions of this act, shall be guilty of a misdemeanor, and on conviction thereof shall be sentenced to pay a fine not exceeding one hundred dollars.

Section 4. All act or parts of acts inconsistent here. with are hereby repealed. Approved–The 21st day of April, A. D. 1903.

SAML. W. PENNYPACKER.

Misdemeanor.

Fine.

Repeal.

No. 169.

AN ACT

To amend the first, second, third, fourth and seventh sections of an act, approved June third, one thousand eight hundred and ninety-five, entitled "An act authorizing the Commonwealth of Pennsylvania rebuild county bridges over navigable rivers, and other streams, which have been declared public highways by act of Assembly, where such bridges have been destroyed by flood, fire or other casualty; providing for the appointment of viewers and inspectors, and the payment of the cost of rebuilding such bridges.

Section 1. Be it enacted, &c., That the first, second, third, fourth, and seventh sections of the act, approved June third, one thousand eight hundred and ninety. five, entitled "An act authorizing the Commonwealth of Pennsylvania to rebuild county bridges over navi. gable rivers, and other streams, which have been declared public highways by act of Assembly, where such bridges have been destroyed by flood, fire or other casualty; providing for the appointment of view. ers and inspectors, and the payment of the cost of rebuilding such bridges,” which reads as follows, namely:

“Section 1. That from and after the passage of this act the Commonwealth of Pennsylvania shall, from time to time, rebuild all bridges maintained, owned and controlled by the several counties, and known as county bridges, which are now or may hereafter be erected over and across the navigable rivers, and such other streams as have been declared public highways by act of Assembly, which may hereafter be carried away or destroyed by flood, fire or other casualty, and rebuild the same in case the same are again carried away or destroyed from like cause.

Section 1, act of June 3, 1895, cited for amendment.

“Section 2. Whenever any such county bridge shall be so carried away or destroyed by flood, fire or other Section 2 act of casualty, the county commissioners of the county in for amendment. which such bridge may be located, or when such bridge crosses the boundary line between two counties, then the commissioners of both counties may apply by petition to the court of common pleas of Dauphin county, setting forth fully in said petition the location of such bridge, the time when a bridge was first erected in the same location, the time when the bridge was carried away by flood, destroyed by fire or other casualty, the character of the bridge so carried away or destroyed, and the probable cost of replacing the same. Whereupon it shall be the duty of the court to appoint five viewers, one of whom shall be a civil engineer, and not more than two of whom shall be residents of the county wherein such bridge is proposed to be built. The viewers so appointed, after having been duly qualified to faithfully perform their duties, shall proceed to view the location of the proposed bridge and make report at such time as the court may direct, which report shall contain an accurate statement of the kind and character of the bridge carried away or destroyed, which it is proposed to replace, the length of time since the first bridge was built on the proposed location, the length of the bridge, together with a recommendation of the viewers as to the kind of bridge needed, and the probable cost thereof, and it shall be the duty of the said viewers to inquire whether the accommodations of the traveling public in the locality demands the rebuilding of said bridge: Provided, That the Attorney General shall have due notice of the time of filing the petition and the application for viewers, and it shall be his duty to appear for and defend the interests of the Commonwealth in all such proceedings.

“Section 3. Upon the filing of such report, both the Section 3, act of county and the Commonwealth shall have the right for amendment! to file exceptions thereto, at any time within thirty days, and it shall be the duty of the court, after full hearing, by deposition or otherwise as the said court may direct, to determine all questions raised by the petition or exceptions; and to the final order so made either the county or the Commonwealth shall have the right of an appeal to the Supreme Court at any time within thirty days. In case the report of the viewers, or a majority of them, is in favor of the erection of the bridge, and the same is confirmed by the court, the court shall order and decree such rebuilding; and thereupon it shall be the duty of the Board of Public Grounds and Buildings immediately to proceed and have prepared, in conformity with the report of the viewers, such plans and specifications of the proposed bridge as may be necessary, and after advertising for

June 3, 1895, cited

bids in not less than three daily newspapers, two of which shall be published in the county or counties in which such bridge is located, and the other in one newspaper published in the State Capital, for a period of three weeks, and in counties in which two daily newspapers are not published, such notice in the weekly newspapers of the county or counties, or otherwise, shall be given as the court may order and direct, shall proceed to let the contract for the rebuilding of such bridge to the lowest and best bidder, and on behalf of the Commonwealth enter into contract for the same with such bidder under the advice and direc

tion of the Attorney General. Section 4, act of “Section 4. Every bridge so erected by the Com. for amendment.

monwealth under contract with it shall be inspected by six fit persons to be appointed by the said court, none of whom shall be residents of or property holders in the county wherein the bridge is located, and make report of the result of their inspection to the said

court. Section 7, act of “Section 7. The fees and expenses to be allowed the June , 1895. cited viewers and inspectors, and the proper charge for the for amendment.

preparation of the plans and specifications of such bridge, the cost of advertising, costs of all legal proceedings, and all other costs and expenses whatsoever, shall be paid by the county or counties in which the bridge is located, and the amount of the fees and expenses herein provided to be paid shall be fixed by the court, according to the circumstances of the case, upon notice to the county commissioners,” be and the same are hereby amended so that the said sections shall severally read as follows, to wit:

Section 1. That from and after the passage of this County bridges, act, the Commonwealth of Pennsylvania shall, from

time to time, rebuild all bridges maintained, owned and controlled by the several counties, and known as county bridges, which are now or may hereafter be

erected over and across the navigable rivers and such over navigable other streams as have been declared public highways

by act of Assembly, which may hereafter be carried away or destroyed by flood or wind storm, and rebuild the same in case the same are again carried away or destroyed from like cause.

Section 2. Whenever any such county bridge shall be so carried away or destroyed by flood or wind storm,

the county commissioners of the county in which such tlon Dauphin bridge may be located,- or, when such bridge crosses

the boundary line between two counties, then the commissioners of both counties,-may apply by petition to the court of common pleas of Dauphin county, setting forth fully in said petition the location of such bridge, the time when a bridge was first erected in the same location, the time when the bridge was carried away by flood or destroyed by wind storm, the

Rebuilding of,

rivers, etc.

County commissionerg may peti

county court.

report.

character of the bridge so carried away or destroyed, and the probable cost of replacing the same. Where. upon it shall be the duty of the court to appoint five viewers, one of whom shall be a civil engineer, and Viewers. not more than two of whom shall be residents of the county wherein such bridge is proposed to be built. The viewers so appointed, after having been duly qual. ified to faithfully perform their duties, shall proceed to view the location of the proposed bridge, and make View. report at such time as the court may direct; which re- Report. port shall contain an accurate statement of the kind and character of the bridge carried away or destroyed which it is proposed to replace, the length of time since the first bridge was built on the proposed location, the length of the bridge, together with a recommendation of the viewers as to the kind of bridge needed and the probable cost thereof, and it shall be the duty of the said viewers to inquire whether the accommodations of the traveling public in the locality demands the rebuilding of said bridge: Provided, That Proviso. the Attorney General shall have due notice of the time of filing the petition and the application for viewers, and it shall be his duty to appear for and de. Duty of Attorney fend the interests of the Commonwealth in all such proceedings.

Section 3. Upon the filing of such report, both the Filing of viewers' county and the Commonwealth shall have the right to file exceptions thereto at any time within thirty days; and it shall be the duty of the court after full hearing, by deposition or otherwise as the said court Hearing. may direct, to determine all questions raised by the petition or exceptions; and to the final order so made, either the county or the Commonwealth shall have the right of an appeal to the Supreme Court, at any time Appeal, within thirty days. In case the report of the viewers, or a majority of them, is in favor of the erection of the bridge, and the same is confirmed by the court, the court shall order and decree such rebuilding; and thereupon Decree. it shall be the duty of the Board of Public Grounds and Duty Of Board of Buildings immediately, to proceed and have prepared, and Buildings. in conformity with the report of the viewers, such plans and specifications of the proposed bridge as may cations, be necessary, and appoint a superintendent of con- Superintendent. struction, and fix his compensation for said services, which shall not exceed five per centum of the amount of the contract; and after advertising for bids in not less than three daily newspapers, two of which shall be published in the county or counties in which such Advertisement for

proposals. bridge is located, and the other in one newspaper published in the State Capital, for a period of three weeks, -and in counties in which two daily newspapers are not published, such notice, in the weekly newspapers of the county or counties, or otherwise, shall be given as the court may order and direct,-shall proceed to

Plans and specif

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