nalties shall remain unpaid so long that the accumulated penalties shall become equal to the sum already paid on the share, the same shall be forfeited to the company, and may be sold under the direction of the president and managers, or a majority of a quorum of them, at any of their meetings of transacting business of the company, the order for the purpose being first entered in the minute book by the clerk at such meeting, or may be sued for at the option of the company. WM. PATTERSON, Speaker of the House of Representatives. JACOB KERN, Speaker of the Senate. APPROVED-The fifteenth day of April, one thousand eight hundred and thirty-four. No. 231. GEO: WOLF. AN ACT Relative to the management of the Philadelphia and Columbia, and Allegheny Portage rail roads. 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 canal commissioners be and they are hereby authorized if they deem it expedient for the public interest to procure such locomotive engines and tenders for the conveyance of passengers and merchandize as may be necessay for doing the whole or any part of the transportation on the rail roads belonging to the Commonwealth, or either of them, and that they shall have authority to make such regulations and appoint such agents as may be necessary, and that individuals shall have the right to place cars on the road, and under such regulations as may be adopted, attach their cars to the locomotive cars, belonging to the Commonwealth, for the purposes of transportation. WM. PATTERSON, Speaker of the House of Representatives. JACOB KERN, Speaker of the Senate. APPROVED-The fifteenth day of April, one thousand eight hundred and thirty-four. GEO: WOLF. No. 232. AN ACT Relating to county rates and levies and township rates and levies. TABLE OF CONTENTS. 1. COUNTY RATES AND LEVIES. SECTION 1. Commissioners to make annually an estimate of the probable expense of the county. . 2. Commissioners to issue their precepts to the asses sors. S. Assessors to meet previously to each triennial assessment and fix upon some uniform standard. 4. Assessors to take an account of real and personal property, offices, occupations, &c. 5. Assessors and assistant assessors to meet and 6. Assessors to meet and make returns, &c. 8. Commissioners to transmit transcripts of the as- assessors. 9. Assessors to give notice of the time and place of appeal. 10. Commissioners to give notice of the same by advertisement, 11. Commissioners to issue their precepts to the assessors in each of the two years after the tri ennial assessments. 12. Assessors to give notice in certain cases. 13. Of appeals from assessments. 14. Assessors to attend such appeals. 15. Commissioners to regulate assessments according to alterations made. 16. Commissioners to hear appeals at any subsequent time: Provided, notice be given. 17. Each assessor to return the names of two persons one of whom to be appointed collector. 18. If assessors fail to return, &c. commissioners to appoint a collector. 19. Collector of county rates, to give bond, &c. 20. Commissioners to issue their warrants to collectors. 21. Power of collectors of county rates, &c. 22. Duty of Clerk of Commissioners. SESTION 23. Penalty on assessor failing to return names of persons to be appointed collectors. $4. Penalty on assessors failing to comply with warrant of commissioners, &c. II. TOWNSHIP Rates. 25. Power of supervisors to lay rates for repairing roads and other purposes. 26. Power of overseers of the poor, to lay rates for the support of the poor. 27. Township rates to be laid on the basis of the County valuation. 28. Township assessor to assist in laying the township rates. 29. Township rates to be entered in a book which is 30. Penalty for refusing to permit inspection, &c. 32. Township collector to give bond, &c. 33. Supervisors and overseers to issue their warrants to the township collector. $4. Proviso that notice be given to all inhabitants $5. Powers of collector of township rates &c. on application and security given by the ap- $8. Bond of such appellant. 39. If there shall not be a township treasurer, the sʊpervisors and overseers may collect the taxes or appoint a collector being responsible for him. 40. If there shall not be a township treasurer, the supervisors and overseers to pay township monies. III. GENERAL PROVISIONS. 41. Penalty upon any collector failing to perform his 42. No person to be reappointed collector, who has 44. Limitations of the time in which a collectors 45. No female, infant, or person of unsound mind to be imprisoned for non-payment of a tex. . SECTION 46. Goods and chattels of any person occupying real 47. Collector to pay over within six weeks after date ceived. 48. Treasurers of counties, and treasurers, supervi 49. Collector to pay over within three months, the 50. Collectors not to bring suits in any court, or be- 51. Collector may appoint a deputy. 52. Commissions of collectors. AN ACT Relating to county rates and levies and township rates and levies. SECTION 1. Be it enacted by the Senate and House of Re presentatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That the commissioners of every county, shall at their first meeting after the general election in every year, proceed to make an estimate of the probable expense of the county, for the ensuing year. SECTION 2. Within six weeks after the general election, in the year one thousand eight hundred and thirty-four, and in every third year thereafter, the commissioners of every county shall issue their precept to the assessors of the respective townships, wards and districts, requiring them to make out and return within thirty days thereafter, a just and perfect list, in such form as the commissioners shall direct, of the names of all the taxable persons, residing within their wards, townships and districts, respectively, and of all property taxable by law, together with a just valuation of the same to be made in the manner hereinafter directed. SECTION S. The assessors of the several wards, townships and districts, shall previously to each triennial assessment, assemble at the office of the commissioners of their respective counties, on a day to be appointed by such commissioners and a majority of the assessors, shall proceed with the commissioners to fix upon some uniform standard to ascertain the real val. ue of all property made taxable by law, taking into consideration, improvements, proximity to market and other advantages of situation, so that the same relative valuation may be obser ved in every ward, township and district. SECTION 4. The assessors and assistant assessors of the several counties, shall on the receipt of the precepts aforesaid, proceed to take an account in the form directed by the commissioners, of the names and surnames of all the taxable inhabitants within their respective wards, townships and districts, and also an account of the following real and personal property. I. Real estate, viz: All houses, lands, lots of ground and ground rents, mills and manufactories of all descriptions, all furnaces, forges, bloomeries, distilleries, sugar-houses, malthouses, breweries, tan-yards and ferries. II. The following personal estate, viz: All horses, mares, geldings and cattle above the age of four years. III. All offices and posts of profit, professions, trades and occupations, and all single freemen above the age of twenty-one years who shall not follow any occupation or callings. SECTION 5. When such enumeration and account shall be completed, the several assessors shall convene their assistant assessors, and with them shall proceed to value the property, of which an account shall be so taken, according to the standard previously agreed upon as aforesaid, and fo rate all offices and posts of profit, professions, trades and occupations, at their discretion, having due regard to the profits arising therefrom. SECTION 6. When such assessment shall be completed, the several assessors shall assemble at the office of the commission. ers of the respective county, on a day to be appointed by the commissioners, to make returns of their several assessments, when it shall be the duty of the assessors to point out errors or deviations on each others returns from the standard previously determined upon, and if such errors or deviations shall be es tablished the commissioners shall correct the returns accordingly.. SECTION 7. When the returns of the assessors shall be rec tified as aforesaid, if necessary, the commissioners shall proceed to assess the proportion of every ward, township and district, according to the adjusted valuation of the taxable property and other subjects of taxation, in such ward, township and district: Provided, That no tax in any county shall in one year exceed the rate of one cent in every dollar of such adjusted valua tion, and that the rate for any office or post of profit, profession, trade or occupation or on any single freeman who follows no occupation, shall at no time exceed ten dollars in one year, and shall be lowered in due proportion as the tax on property shall be lower than one cent in the dollar. SECTION 8. When the proportions of the several wards, townships and districts shall be ascertained as aforesaid, the commissioners of the respective county shall cause accurate transcripts of the assessments to be made out by their clerk, and shall transmit the same to the respective assessors on or before the second Monday of April following, together with a statement of the rate per cent. and the day of appeal fixed by them. |