19 May 1887. P. L. 139. Librarian may employ night watchman. State Library. 1. Librarian may employ night watchman. 1. The state librarian be and he is hereby authorized to appoint one night watchman, at a salary not exceeding nine hundred dollars per annum, who shall be under the control and direction of said officer and employed in such manner as the necessities of the office may require. State Reporter. 1. When governor may remove Vacancies. Term. 19 May 1887. P. L. 127. When governor may remove. Vacancies. Term. Ibid. What shall be discharge official duties. duties. Certificate of prothonotary. His duties. 1. The governor may at any time remove said reporter for incompetency or a failure to promptly discharge his official duties, on the address of any one or more of the judges of said court, made to him in writing; and shall have power to fill any vacancy, which may occur by death, removal or otherwise, by the appointment of a reporter, to continue for the term of five years thereafter. 2. Failure of the said reporter to report, prepare for publication and place in the hands of the publishers, the decisions of said court, marked or designated to deemed a failure to be reported, for a period of twenty days after a sufficient number of such decisions have been delivered to him to make a printed volume such as required by this act, shall be deemed a failure to discharge his official duties within the meaning of this act; and it shall be the duty of the governor, upon the complaint of any one showing such delay in the performance of his duties, to remove said reporter and fill the vacancy by appointment herein before provided; and the certificate of the several prothonotaries of said court, stating the number of unreported cases in the hands of said reporter, shall be deemed sufficient evidence of the unreported cases in the hands of said reporter to require the governor to act on such removal; and the said prothonotaries, and each of them are hereby required to furnish a list stating the number of cases placed in his hands, and the number of pages of manuscript covered by said cases, upon the application of any attorney of said court, upon paying the legal fees therefor. (a) Certificate of the prothonotary. His duties. Ibid. reporter. 3. The reporter shall, when required by the court, attend its session and conDuties of the state sultation, and, under its direction, promptly report and prepare for publication such of its decisions as the court may designate; but before the publication thereof, he shall submit the syllabus of every case by him reported to the judge who delivered the opinion, for correction and approval.(a) (a) These are amendments of the act 12 June 1878, ¿? 2, 3, P. L. 201, ante, vol. II., page 1566, pl. 2, 3. State Treasurer. 1. General revenue in excess of one million dollars to be carried to the account of the sinking-fund. Legislative years. 2. May sell non-dividend paying stock. Public notice. Proceeds. 3. Corporation clerk. 23 June 1885. P. L. 140. excess of one 1. Whenever it shall appear on the first business day of January, April, July and October, of each and every year, that the balance in the hands of the state treasurer from sources of general revenue, apart from the amounts payable to the General revenue in sinking fund, shall exceed one million dollars, such sum in excess thereof shall million dollars to forthwith be carried to the account of the sinking fund: Provided, however, be credited to That on the first business days of January and April of years, in which the Legislative years. legislature is or will be in session, the state treasurer may retain in the general fund five hundred and fifty thousand dollars additional, for the purpose of paying the expenses of the legislature.(a) sinking fund. 8 July 1885. P. L. 253. dividend paying 2. The state treasurer be and is hereby authorized to sell, transfer and convey, at public sale, at such place or places as he may deem proper, any of the nondividend paying stock held and owned by the commonwealth of Pennsylvania in May sell nonany incorporated bridge company, to the highest bidder or bidders, after having dive caused thirty days public notice to be given of the time and place of such sale, Public notice. in one or more newspapers published in the county, in which the corporation, the stock of which is owned by the commonwealth as aforesaid, shall be located, and the proceeds of such sale, after deducting the necessary expenses thereof, Proceeds. shall be covered into the state treasury. 3. The state treasurer be and he is hereby authorized and directed to employ one additional clerk, to be designated a corporation clerk, whose salary shall be eighteen hundred dollars per annum. 22 March 1887. P. L. 7. Corporation clerk. (a) This is an amendment of the act 9 May 1874, 2 10, P. L. 126, ante, vol, II., p. 1568, pl. 14. Stenographers. [See PRACTICE.] Surety. 1. When certain corporations may become sole surety. Approval of bonds. Companies designated. Retention of assets within state. 25 June 1885. P. L. 181. When certain corbecome sole surety. porations may 1. Whenever any person individually, or in any public, or private trust, who is now, or hereafter may be required, or permitted by law to make or execute and give a bond, or undertaking with security, conditioned for the faithful performance of any duty, or for the doing, or not doing of anything in said bond or undertaking specified, any head of a department, judge of the supreme court, or prothonotary thereof, judge of the court of common pleas, or prothonotary thereof, judge of the orphans' court, register of wills, sheriff, magistrate or any other officer, who is now or shall be hereafter required to approve the sufficiency of any such bond, or undertaking, may, in the discretion of such officer, accept such bond or undertaking, and approve the same, whenever the conditions of such Approval of bond. bond or undertaking are guaranteed by a company, duly authorized by the insurance department of this state to do business in this state, and authorized to Companies guarantee the fidelity of persons holding positions of public or private trust; and such company may become sole surety in any case, where, by law, one or more sureties may be required for the faithful performance of any trust or duty: Provided, however, That, where such bond or undertaking shall involve the safe within state. keeping or faithful application of the assets of any fiduciary, such head of department, judge or other officer shall make such order or decree, as shall assure the retention of such assets within this commonwealth, in such manner as such head of department, judge or officer may direct, until disposition thereof be made according to law. designated. Retention of assets Taxes. [See MUNICIPAL CORPORATIONS.] I. STATE TAXES. 1. Mortgages and moneyed capital taxed three mills on the dollar. Exempt from local taxation. 2. Stock in banks and certain other corporations. tion as to real estate. 4. Treasurers of corporations to assess tax on bonds, &c. Report to the auditor-general. Tax to be deducted from interest. Compensation. Penalty. 5. Officers of banks and certain other corporations to report shareholders to auditor-general. Duplicate to county commissioners. Power of auditor-general. 6. Failure of bank officers to report. Duty of auditor-general. Penalty for neglect to report. For refusal to permit officers to report. Collection of penalties. 7. Blank forms for assessors. Taxable persons to make return. Bonds of certain corporations not to be included. 8. Return to be verified by affidavit. 9. Assessors may administer oaths. 10. Failure of taxable person to report. Subsequent return. 11. Dockets of recorder and prothonotary to be examined for mortgages, judgments, &c. 12. Separate daily record of mortgages, &c. To be filed daily. 13. Separate daily record of judgments, &c., to be filed daily. 14. Payment of recorder and prothonotary of costs for Rate of fees. How keeping daily record prior to act. paid. Limitation. 25. County expenses under act of 1885 to be paid out of tax collected for 1887. 26. Counties to be credited with uncollectible state taxes. Petition. When to be made. 27. Foreign corporations need not be licensed. II. PAYMENT AND COLLECTION OF TAXES. 28. Borough and township collectors to be elected annually. Term. 29. Vacancies. 30. Oath. Bond, with sureties. 31. Duplicates to be issued on or before August 1st. Road taxes. 32. Powers and liabilities of collectors. 33. Book. Alphabetical list of names. Open to inspection. 34. Collector to give notice of receipt of duplicate. Reduction for prompt payment. 35. Time and place of payment. 38. Settlement of accounts. 41. Commissioners may change date when reduction shall cease. Petition. 42. Change to be fixed before July 1st. 43. Suits for delinquent poor taxes in cities of the first class. Costs. 44. Taxes on unseated lands to be paid within the year. Interest. 45. When quarter sessions may direct the collection 15. Fees hereafter. How paid. Residence not to be of special tax for payment of debts due by district or township. May be collected by annual instalments. Limitation. omitted. Limitation. 16. Transmission of record to another county. 17. Daily records to be filed. To be delivered to as 30 June 1885 21. P. L. 193. Mortgages and moneyed capital taxed three mills on the dollar. III. SALES FOR TAXES. 46. Sales valid, whether lands be seated or unseated at time of assessment. Not if sufficient personal property on lands to pay taxes. 47. Commissioners may purchase. Deed. Book. Not to be charged in duplicate. But to be charged in book with taxes. 48. Rate to be certified to commissioners. 49. Right of redemption for five years. Deed-poll to be endorsed. 50. Public sale of unredeemed lands. I. State taxes. 1. All mortgages, money owing by solvent debtors, whether by promissory note, or penal or single bill, bond or judgment, also, all articles of agreement and accounts bearing interest, owned or possessed by any person or persons whatsoever (except notes or bills for work or labor done, and all obligations given to banks for money loaned and bank notes), (a) and all public loans or stocks whatsoever (except those issued by this commonwealth or the United States), and all moneys loaned or invested in any other state, and all other moneyed capital in the hands of individual citizens(b) of the state, shall be and are hereby taxable for state purposes, at the rate of three mills on the dollar of the value thereof annually; Provided, That the same shall, after the passage of this act, be exempt Exempt from local from all taxation, except for state purposes: Provided, The provisions of this act shall not apply to building and loan associations. (c) taxation. Ibid. § 2. Stock in banks and certain other corporations. 2. All shares of stock in any bank, banking or saving institution or company, safe deposit, guarantee, surety and real estate title insurance or trust company, now or hereafter incorporated by, or in pursuance of, any law of this common (a) This exception is void under the constitution, but the exception alone falls: Fox's App., 17 W. N. C. 449. (b) Mortgages and other moneyed securities, held by corporations, are not intended to be taxed: Ibid. Hun ter's App., 18 Ibid. 411. Laughlin's App., 19 Ibid. 517. wealth, or of the United States, shall be and are hereby made taxable for state purposes, at the rate of three mills on the dollar of the value thereof annually. 30 June 1885 2 P. L. 193. Ibid. 3. 3. In case any bank or savings institution, safe deposit, guarantee, surety and real estate title insurance or trust company, incorporated by this state, or the May elect to pay United States, shall elect to collect annually from the shareholders thereof a tax six mills upon par of six-tenths of one per centum upon the par value of all the shares of said bank value. or savings institution, and pay the same into the state treasury on or before the Exception as to first day of March, in each year, the shares and so much of the capital and profits real estate. of such bank, as shall not be invested in real estate, shall be exempt from all other taxation under the laws of this commonwealth. Ibid. § 4. 4. It shall be the duty of the treasurer of each private corporation, incorporated by or under the laws of this commonwealth, or the laws of any other state, Treasurers of cor or of the United States, and doing business in this commonwealth, upon the porations to assess payment of any interest on any scrip, bond, or certificate of indebtedness, issued tax on bonds, &c. by said corporation to residents of this commonwealth, and held by them, to from interest. assess the tax imposed and provided for state purposes upon the nominal value auditor-general. of each and every said evidence of debt, and to report on oath, annually on the first Monday of November, to the auditor-general the amount of indebtedness of the corporation owned by residents of this commonwealth, as nearly as the same Tax to be deducted can be ascertained; and it shall be his further duty to deduct three mills on every dollar of the interest paid as aforesaid and return the same into the state treasury within fifteen days after the thirty-first day of December in each year; and his Compensation. compensation for his services shall be the same that city and borough treasurers receive for similar services; and for every failure to assess and pay said tax and make report as aforesaid, the auditor general shall add ten per centum as a penalty Penalty. to the amount of tax; in payment of said tax by a corporation the bonds, certificates or other evidences of indebtedness issued by it shall be exempt from all other taxation in the hands of the holders of the same. Ibid. 25. report shareholders Duplicate to county 5. It shall be the duty of the president or cashier of every bank, or savings institution, safe deposit, guarantee, surety and real estate title insurance or trust Officers of banks company, incorporated under the laws of this commonwealth, or of the United and certain other States, and doing business in this commonwealth, failing to pay in the six mill corporations to tax as aforesaid, to make report in writing to the auditor-general on or before the to auditor-general. twentieth day of June, in each year, stating specifically the amount of capital stock and the amount paid in, a full and complete list of the shareholders of such bank or savings institution, with their residence, and number and par value of shares of stock held by each person respectively, value of said stock in the commissioners. market where such bank is located during the year ending with twentieth day of June, which said report shall be verified by the oath of the president or cashier, taken before some officer authorized to administer oaths; and the said president or cashier shall also furnish a duplicate original of said report to the commis- inquire into value sioners of the proper city or county in which such bank or institution is located, to be used by them for the purpose of assessing all taxes against said shareholders. The auditor-general shall have power to inquire into the value of such stock, and either abate or increase the assessment as may be just. Auditor-general to of shares. Ibid. 6. If the said bank officers shall neglect or refuse to furnish the reports aforesaid, as above required, it shall be the duty of the auditor-general to require the Failure of bank said officers to appear before him in person, with the books and accounts of the officers to report. said bank or savings institution, for interrogation and examination, and the auditor-general shall have power to issue subpoenas and attachments, to be served by any constable or sheriff, and to compel the attendance of such bank officer and Duty of auditorthe production of such books and papers as he may deem necessary to make a general. correct list of the shareholders, with their residence and the number and value of their shares; and the said auditor-general may settle an account in the usual mode against the individual shareholders for the state tax of three mills, and proceed to collect the same according to law; and he shall, also, transmit the lists and assessments made by him to the commissioners of the proper cities and counties to be used by them in assessing taxes against the shareholders; and any president or cashier of any bank or savings institution, neglecting or refusing to furnish the said report, or to do and perform any of the matters and things Neglect to report. required of him by this act, he shall be liable to a penalty of one thousand dol lars; and any bank or savings institution refusing to permit the said president Refusal to permit or cashier to make the said reports or to produce its book as above required, shall report. be liable to a like penalty of one thousand dollars; and the auditor-general may settle an account against the president and cashier, so neglecting or refusing to 30 June 1885 25. P. L. 193. Collection of penal ties. Ibid. § 6. Blank forms for assessors. make report as aforesaid, or against the bank or savings institution, refusing to permit the making of said report, or the production of its books and papers as aforesaid, and proceed for the collection of said penalties for the use of the commonwealth, in the same manner as taxes are now recoverable by law. 7. The board of revising of taxes in the city of Philadelphia, and the commissioners of the other counties of the commonwealth, shall furnish the assessors of the several townships and boroughs of the respective counties with proper blanks, the form of which to be prescribed by the auditor-general; and the sev eral assessors shall furnish the same to each taxable person, upon which blank, Taxable persons to the taxable person shall make return of the aggregate amount of all matters owned by him, made taxable by this act, as well as of all other personal property taxable for state purposes: Provided, That the taxable person shall not include in said return the obligations of public and or private corporations, the tax upon corporations not to which is required by law to be collected from the holder of such obligations and paid into the state treasurer by the corporation. make return. Bonds of certain be ucluded. Ibid. 27. fied by affidavit. 8. It shall be the duty of every taxable person to make the return, prescribed Return to be veri- in the preceding section of this act, within ten days after being required so to do, with his or her affidavit thereto attached, made and subscribed before the proper assessor, that the return is true and correct to the best of his or her knowledge and belief. Any person who shall wilfully and corruptly make a false and fraudulent return shall be guilty of wilful and corrupt perjury. Ibid. § 8. Assessors author. ized to administer oaths. Ibid. 9. Upon failure of taxable person to report. 9. The several assessors are hereby authorized and required to administer the oaths and affirmations required by this act to all taxable persons, without charge. 10. Upon the refusal or failure of any taxable person to make a return as required by this act, it shall be the duty of the assessor to make a return for such taxable person, estimating the amount from the best information at his command, to which estimated return, the proper county commissioners or boards of revision shall add fifty per centum, and the aggregate account so obtained shall be the basis for taxation (a) Provided, That if such taxable person, on or before the day fixed for appeals from assessments, shall present reasons under oath, satisfactory Subsequent return. to the proper county commissioners or boards of revision, excusing the failure to make a return and shall then make such return as should have been made to the assessor, the proper county commissioners or boards of revision shall substitute the taxable person's return for that returned by the assessor, to have the like effect as if no failure had occurred. Ibid. 10. and prothonotary mortgages and judgments, &c. 11. It shall be the duty of county commissioners, or the board of revision Dockets of recorder of taxes in counties or cities co-extensive with counties, forthwith upon the pasto be examined for sage of this act, to appoint some suitable person,(b) whose duty it shall be to make an examination of the dockets of the recorder of deeds, mortgages and so forth, from the year one thousand eight hundred and fifty-two, if the county shall have been in existence so long, if not, from the date of organization of the county to the present time, and the dockets of the prothonotary or clerk of common pleas from the year one thousand eight hundred and eighty to the present time, and make report to the said county commissioners or board of revision of taxes, the number and amount of unsatisfied mortgages, bonds and judgments and agreements for the payment of money, and the names of the parties thereto, which information shall be filed of record in the office of the said county commissioners, or board of revision of taxes. Ibid. 11. Separate daily record of mortgages, &c. Contents of such record. To be filed daily. 12. It shall be the duty of the recorder of deeds, mortgages and other instruments of writing, in each and every county and city co-extensive with a county in this commonwealth, to keep a daily record, separate and apart from all other records, of every mortgage or article of agreement given to secure the payment of money, entered in his office for recording, which said record shall set forth the following information, to wit: the date of the mortgage or agreement, names of the parties thereto, the just sum of money secured, and the date or several dates when the said sum or portion of the said sum shall become due and payable, and also the number of mortgages and agreements, together with the amount of same and the names of the parties thereto, which shall have been that day satisfied of his record; and it shall be the further duty of the recorder, at the close of every business day, to file the aforesaid daily record of mortgages, &c., in the commissioners' office, or with board of revision of taxes of the proper county or city. (a) These provisions are constitutional: Fox's Appeal, 17 W. N. C. 449. (b) He is a ministerial officer who can appoint a deputy: Kershner v. Stoltz, 1 County Ct. 72. |