collateral inheritance tax, to any person not being the father, Collateral mother, husband, wife, or lawful issue of the decedent, shall inheritance deduct therefrom at the rate of two dollars and fifty cents in tax every hundred dollars, upon the whole legacy, or share or sum paid; or if not money, he shall demand payment of a sum, to be computed at the same rate, upon the appraised value thereof, for the use of the Commonwealth; and no executor or administrator shall be compelled to deliver any specific legacy or article, to be distributed to any such person, except upon payment into his hands of a sum computed upon its value aforesaid; and wherever any such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate aforesaid, and pay the amount so deducted to the executor; and the same shall remain a charge on such real estate, until paid, and the payment thereof shall be enforced by the decree of such Orphans' Court, in the same manner as the payment of such legacy might be enforced.

SECTION 63. If the legacy so to be paid or delivered, be given to any such person, during a limited period, or upon a condition, or otherwise, as is mentioned in the forty-ninth section of this act, if the same be money, he shall retain upon the whole amount as aforesaid, but if not money, he shall make application to the Orphans' Court having jurisdiction of his accounts, to make an apportionment, if the case require it, of the sum to be paid into his hands, between such legatees, and for such further order relative thereto as equity shall require.

Continued.

the county treasurer.

SECTION 64. Every sum of money retained by any execu tor or administrator, or paid into his hands on account of any legacy or distributive share for the use of the Commonwealth, To be paid to shall be paid by him without delay to the treasurer of the county, for which payment he shall be entitled to demand duplicate receipts, one of which he shall immediately lodge with the Register of the proper county.

SECTION 65. Whenever any of the real estate of which any decedent may die seized, shall pass to any body politic or corporate, or to any person other than the father, mother, husband, Ex'rs to give wife, or lawful issue of the decedent, or in trust for them, or notice to co. some of them, it shall be the duty of the executors or adminis- com'rs of real estate subject trators of such decedent, to give information thereof, in writing, to this tax. to the commissioners of the county where such real estate is situate, within six months after they undertake the execution of their respective duties, or, if the fact be not known to them within that period, within one month after the same shall have come to their knowledge.

SECTION 66. Whenever any devise or bequest shall be made

to any public corporate body, by any last will and testament, To give no the executors thereof shall, within six months after they under- tice to bodies take the execution of such will, make known, by letters address- corporate of ed to such corporate body, the nature and amount of such de. devise, &c. .

vise and bequest, together with their names and places of resi dence.

SECTION 67. All and singular the provisions of this act, relAdm's cum ative to the powers, duties, and liabilities of executors, are test. annexo. hereby extended to administrators with a will annexed. SECTION 68. All such acts of administration as would be Discovery of in due course of law in ease of intestacy, if done in good faith, a will after a supposed in and without notice of a will, shall not be impeached, though a will should afterwards be discovered and established.

testacy.

SECTION 69. Whenever debts shall be proven against the Collateral in estate of a decedent, after distribution of legacies from which heritance tax, the collateral inheritance tax has been deducted, in compliance to be refund'd with the sixty-second section of this act, and a refund is made in certain by the legatee, a proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the State or County Treasury, or by the County Treasurer, if it has been so paid,

cases.

Act to take

effect 1st Oct. Repealing clause.

SECTION 70. This act shall take effect from and after the first day of October next, and all such acts of assembly as are hereby altered or supplied, shall be, and are hereby repealed, except so far as may be necessary to finish proceedings commenced, or to settle the estates of persons who may have died before that time.

WM. PATTERSON, Speaker of the House of Representatives,

THO'S. RINGLAND,

Speaker of the Senate.

APPROVED-The twenty-fourth day of February, one thousand eight hundred and thirty-four.

GEO: WOLF.

No 53.

AN ACT

For the improvement of the borough of Norristown, in the county of
Montgomery.

SECTION 1. Be it enacted by the Senate and House of ReComm'rs ap- presentatives of the Commonwealth of Pennsylvania in General pointed to Assembly met, and it is hereby enacted by the authority of the open new same, That Allan W. Corson, Evan Jones, General Henry streets and Scheets, and George Richards, Esq., be, and they are hereby alle ys, &c. appointed commissioners, and they, or any three of them, being duly sworn or affirmed to perform their duties with impartiality, shall have full power and authority to lay out any additional

To report to the court of

Q. S.

street or streets within the borough of Norristown, which they shall think proper for the improvement thereof, or necessary for the convenience of its citizens, or the public, and shall also have full power and authority to vacate, alter, widen and extend such streets, lanes and alleys, in the said borough, as are already laid out, taking care, in the performance of said trust, Plot to be to do as little damage to private property as possible; and the recorded. said commissioners shall have authority to name the streets so laid out by them, and also those within said borough not already named; and shall make report of their proceedings to the court of Quarter Sessions of said county, within six months from the passage of this act, which report shall be accompanied by a plan or plot of all the streets, lanes and alleys, within the said borough, as well as those already laid out as of those laid out by them in pursuance of this act, designating therein the alterations and extensions by them made, and the width and names of the respective streets, lanes and alleys, with such other matters as may be necessary, in order to form a complete plot of the said borough; which report the said court, in their discretion, may order to be amended or corrected, and, when finally approved and confirmed, shall be recorded in the recorder's tffice of said county, and a certified copy thereof shall be evidence in all matters in which such record is pertinent; and the streets, lanes and alleys, so laid out, shall, from thenceforth, be opened for public use, in the same manner as if they had been laid out by an order of the court in the usual way; and each of the said commissioners shall receive the sum of two dollars per day, for each and every day they shall be employed in their duties as aforesaid, which shall be paid by the corporation of said borough.

SECTION 2. Any person who shall sustain any damage by the laying out and opening or widening of any street, lane or alley, within the said borough, by virtue of the powers given Damages. by this act, shall have all the rights and remedies provided by the fourteenth section of the act, entitled "An act for laying out, making, and keeping in repair the public roads and highways within this Commonwealth, and for laying out private roads," passed the sixth day of April, one thousand eight hundred and two.

SECTION 3. Should either of said commissioners die or refuse to serve, that the Court of Quarter Sessions of the county Vacancies in of Montgomery shall, upon the petition of the town council of the comm'rs said borough, have full power to appoint a suitable person or persons to fill the vacancy occasioned by such death or resig nation.

SECTION 4. The council of said borough, when assembled Authority of together for that purpose, shall have full power and authority the council to make and ordain such laws and ordinances, not inconsistent extended to with the constitution and laws of this Commonwealth, as shall the new be necessary for lighting, watching, watering, pitching, paving, streets, &c.

repairing and cleansing all the streets, lanes and alleys, con tained in said plot, as recorded in the Recorder's Office of the county, agreeably to the first section of this act, and also for removing nuisances therein; the same to put in force and execution, by the proper officers, under such penalty as they may prescribe.

WM. PATTERSON,

Speaker of the House of Representatives.

THO'S. RINGLAND,

Speaker of the Senate.

APPROVED-The twenty-fourth day of February, one thousand eight hundred and thirty-four.

GEO: WOLF.

Constable to be elected.

No. 54.

A SUPPLEMENT

To the act to incorporate the town of Wommelsdorf in the county of
Berks.

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 qualified voters of the borough of Wommelsdorf, shall, at the time and place appointed by the eighth section of the act to which this is a supplement, for the election of borough officers, elect one person residing within the said borough to act as borough constable, whose duty it shall be to give notice of the elections upon the precept of the burgess, directed to him for that purpose, and shall attend the opening of the elections, according to the act to which this is a supplement; and for the purpose of preserving the peace of the said borough, shall have all powers and authority necessary therefor, that constables in this Commonwealth by law now or hereafter may have he shall also execute all process of the burgess, delivered to him for that purpose, and for neglecting or refusing to execute such process, shall be liable to a fine of twenty dollars; he shall be entitled to the same compensation for his services that other constables of this Commonwealth by law have, and shall, at the next court of Quarter Sessions of Berks county, deliver to the clerk of the said court, on the first day of the ses sions, a return of his election, certified by the inspector, judges and clerks of the election, and shall give bond and security for the faithful performance of his duty as constable, as other constables are by law required to do, which bond shall be for the sume uses and intents, and give like remedy, by like process,

as in case of the bonds of constables of this Commonwealth; shall be entitled to the same fees and compensation for his services that other constables are by law entitled to, and he shall have similar powers with other constables of this Commonwealth, to execute process, civil and criminal, issued by justices of the peace of Berks county, and directed to him as constable of the borough of Wommelsdorf: and that so much of the Repealing former act as relates to the election of a high constable for the clause. borough of Wommelsdorf, be, and the same is hereby repealed.

SECTION 2. Nothing contained in the general road laws shall be deemed to extend to the said borough; and no taxes Borough exshall be collected for the roads in the township of Heidelburg empted from within the bounds of said borough, except such as have been road tax in already laid by the said township: the general elections and returns thereof shall remain as heretofore.

APPROVED-The twenty-fourth day of February, one thousand eight hundred and thirty-four.

future.

GEO: WOLF.

To erect the town of North East, in the county of Erie, into a borough,

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 town of North East, in the county of Erie, shall be, and the same is hereby erected into a borough, which shall be called "the borough of North East," and shall be Name. bounded and limited as follows, to wit: "beginning at the north-east corner of said village and running south, one hundred and sixty-four rods, by lands of the widow Philips and Dyer Loomis, to a stake; and thence south sixty-four degrees west, two hundred and seventy-five perches; thence north, one hundred and sixty-four perches; from thence north sixty-four degrees east, two hundred and seventy-five perches, to the place of beginning, including the original survey of said village.

SECTION 2. The forty-first and forty-second sections of the act passed the eighth day of April, one thousand eight hundred and thirty-three, entitled An act to alter an act entitled An act

Boundaries.