Repeal. No. 194. AN ACT Relating to taxes on ground rents and real estate. SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That hereafter the assessors in the several cities, boroughs and counties of this commonwealth, in estimating real estate subject to ground rent, where there is no provision made in ground rents deeds that the lessee shall pay the taxes on the said ground rents, the assessors shall estimate and assess for taxes the said ground rents to the owners thereof. SECTION 2. That so much of the seventh section of the act, entitled "An Act to establish a uniform mode for the valuation of property and assessment of taxes," passed the fifteenth day of May, one thousand eight hundred and forty-one, as is inconsistent with this act, be and the same is hereby repealed. FINDLEY PATTERSON, Speaker of the House of Representatives. WILLIAM P. WILCOX, Speaker of the Senate. APPROVED-The first day of April, one thousand eight hundred and forty-five. FRS. R. SHUNK. No. 195. A SUPPLEMENT To an act, entitled "An Act concerning certain state and turnpike roads," approved the nineteenth day of April, A. D., one thousand eight hundred and forty-four. SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That the Perry county, supervisors of Juniata township, in the county of Perry, shall not be Juniata township required to open or keep in repair the state road from Rider's ferry to supervisor. the Millerstown bridge, in said county, authorized to be laid out by the first, second, third, fourth, fifth, sixth and seventh sections of the act to which this is a supplement, until the Millerstown bridge company, and the citizens of the adjoining townships, shall have subscribed to the said company the sum of two hundred dollars, and the townships the like sum of two hundred dollars, to be applied towards the payment of the expenses of opening and repairing the same, agreeably to the said sections of the said act; and so much of the said act as is hereby alter- Repeal. ed or supplied, is hereby repealed. SECTION 2. That the eighth, ninth, tenth, eleventh, twelfth and thir- Ligonier and teenth sections of the act, entitled "An Act to authorize the governor Somerset turnto incorporate the Ligonier and Somerset turnpike road company," pike road. approved the sixth day of September, one thousand eight hundred and forty-three, be and the same are hereby repealed. SECTION 3. That it shall be the duty of the commissioners of Clarion Clarion and Armand Armstrong counties to pay the necessary expenses that may here- strong counties. after accrue for repairing the bridge over Red Bank creek, on the Olean road. APPROVED-The first day of April, one thousand eight hundred and forty-five. FRS. R. SHUNK. Preamble. Corporators. Name. Powers, &c. Penalty for violating tombs or graves. Penalty for trespass. No. 196. AN ACT To incorporate the St. Mark's church cemetery, in the borough of Lewistown, Mifflin county. WHEREAS, Several of the members of St. Mark's church, in the borough of Lewistown, have subscribed money for the purpose of purchasing suitable ground for a cemetery or burying ground, to be placed under the control and management of the wardens and vestry of said church: And whereas, It seems reasonable and necessary to provide for the permanence of the establishment, so that the graves may not be violated, the shrubbery and improvements injured, or the burial lots containing the bodies of deceased friends and relatives, levied upon and sold for the debts of the living; therefore, SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That Reuben C. Hale, Joseph M. Cogley, R. F. Ellis, F. W. Rawle, James K. Kelly, David W. M'Cormick, R. Rush Franks, E. E. Locke, and Samuel Kelly, wardens and vestry of St. Mark's church, in the borough of Lewistown, Mifflin county, and their successors in office, shall be able and capable in law, to purchase and hold any quantity of land, not exceeding ten acres, in Derry township, Mifflin county, for the use and purpose of a burying ground, to be called "St. Mark's Cemetery ;" to make such rules and regulations in relation to the management of said cemetery, and the government of the lotholders and visitors of the same, as they from time to time may deem necessary; to lay out, sell and convey, by deed, under the hands and seals of the wardens of said church, burial lots, with the restriction that the same shall not be used for any other purpose than for the burial of the dead, and shall not be liable to be levied upon and sold for debt, taxes, or otherwise, howsoever; and to have and hold so much personal estate as may be necessary for the right, use and enjoyment of said property, so that neither the said land or personal property shall or may be the subject of levy or sale, while used for the purposes of said cemetery. SECTION 2. If any person shall open any tomb or grave in said cemetery, and clandestinely remove, or attempt to remove, any body or remains therefrom, such person upon conviction thereof, shall be sentenced to undergo an imprisonment in one of the penitentiaries, as the case may be, for a period not less than one year, and pay a fine not less than five hundred dollars. SECTION 3. If any person shall trespass on the grounds of said cemetery, or shall injure or deface the fences, shrubbery, trees, walks, burial lots, tomb-stones, railing, fixtures, personal, or other property, attached or belonging to said cemetery, or shall commit any nuisance in or about the same, every such person shall make good the damage, and pay a fine of not less than five dollars, for the use of the poor of the borough of Lewistown, to be enforced and collected in the same manner as for feitures under the act of twenty-second April, seventeen hundred and ninety-four, for the prevention of vice and immorality. SECTION 4. No street, road, canal, slack-water, or railroad shall Prohibitions. hereafter be opened through the lands of said cemetery, nor shall the same be liable to be used or taken for any purpose whatever not connected with or appertaining to burial purposes. FINDLEY PATTERSON, Speaker of the Senate. APPROVED-The first day of April, one thousand eight hundred and forty-five. FRS. R. SHUNK. No. 197. AN ACT For the relief of John C. Kurtz. SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That John C. Kurtz, late county treasurer of Somerset county, who was charged by the auditors of said county, at the time of the settlement of his account, with a note for one hundred and fifty dollars, drawn by a certain Joshua F. Cox and John Wilt, be and he is hereby authorized to enter an appeal to such settlement in the court of common pleas of Somerset county, at any time within six months from the passage of this act; the said appeal so to be entered to be proceeded in, in all respects, as if it had been entered immediately upon the settlement of the account of the said treasurer by the said auditors. FINDLEY PATTERSON, Speaker of the Senate. APPROVED-The first day of April, one thousand eight hundred and forty-five. FRS. R. SHUNK. No. 198. AN ACT To compel the president, managers and company, for erecting a bridge over the river Delaware, at the borough of Easton, to reduce the rates of toll for passing said bridge, and for other purposes. 66 WHEREAS, By an act of Assembly, passed March thirteenth, one thousand seven hundred and ninety-five, incorporating the president, managers and company, for erecting a bridge over the river Delaware, at the borough of Easton, it is permitted to the said company to provide a growing fund" necessary for the re-building and repairing of said bridge: And whereas, It appears, from the official statement of the said company, that this "fund" has already been permitted to reach vastly beyond a sum necessary for the purposes mentioned in the act; therefore, SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That from and after the passage of this act, it shall not be lawful for the president, managers and company, for erecting a bridge over the river Delaware, at the borough of Easton, to demand or receive from travellers, drovers, wagoners or others, crossing the bridge of said company, the rates of toll as now established by the said company; but the said company are hereby required to reduce the said rates of toll, so that the clear annual income of the same, with the annual interest and dividends of the growing fund or contingent fund, will together, give a dividend not exceeding fifteen per cent. per annum upon twenty-nine thousand seven hundred dollars, the aggregate of two hundred and ninety-seven shares of stock of one hundred dollars each, the same being and constituting the dividend capital of the said company. SECTION 2. It shall be the duty of the court of quarter sessions of Northampton county, at the next term of said court succeeding the passage of this act, and yearly thereafter, to appoint some suitable person, not a stockholder nor officer of said company, who is hereby required to ascertain the clear profits and income of said company for the preceding year, and make his report in detail to said court; whereupon, the said court shall take such further order in the premises, as will restrict and prevent the said company from charging such an amount of tolls as will exceed fifteen per centum per annum on the said clear profits and income; and it shall be the duty of said company, upon the request of said person so appointed, to exhibit to him all the books, papers, and documents of said company, together with a detailed statement, under oath or affirmation of the president or other officer, showing the receipts and expenditures of said company for the preceding year. SECTION 3. That the president, managers, and company aforesaid, shall, within ninety days from and after the passage of this act, and annually, on the first Monday in the month of January thereafter, furnish to the governor a correct statement, under the oath or affirmation of the president or secretary of said company, of the amount of the |