chandize, buildings or other property, of whatever nature or quality, either limited or perpetual; and also to effect marine and inland insurance on vessels, boats, cargoes and freights, and on merchandise and all other property transported on rivers, canals, lakes and railroads, and by steamboats, wagons or otherwise, and to execute such agreements, policies and other instruments as may be necessary to effect the same. JOHN M. THOMPSON, WM. M. FRANCIS, Speaker of the Senate. APPROVED—The twenty-fifth day of February, Anno Domini one thousand eight hundred and sixty. WM. F. PACKER. No. 97. A SUPPLEMENT To an act regulating the manner of collecting Taxes in Lancaster county, Section 1. Be it enacted by the Senate and House of Represen. tatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That the acts of assembly which provide that the collection of taxes in Lancaster county shall be given to the lowest bidder, shall be 80 construed as to authorize the commissioners of said county to give the collection of such taxes to the person who is the lowest, and, in the opinion of said commissioners, the best bidder. JOHN M. THOMPSON, Speaker of the House of Representatives pro tem. WM. M. FRANCIS, Speaker of the Senate. APPROVED— The twenty-seventh day of February, Anno Domini one thousand eight hundred and sixty. WM. F. PACKER. No. 98. AN ACT Relative to Taxes, Rates and Levies payable to the city of Allegheny. SECTION 1. Be it enacted by the Senate and House of Represen. tatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That all taxes, rates and levies, (except street assessments,) payable Taxes, rates and to the city of Allegheny, shall be payable at the office of the levies, where paid. Five per cent. if paid on or before the first day of July. When paid. If paid after the first day of September, and on or before the first day of October, no deduction shall be made. If paid after the first day of October, and on or before the first day of November, an addition of five per cent. shall be added to and payable on the same. And if not paid until after the first day of November, then an addition of ten per cent. shall be added to and payable on the same. SECTION 2. From and after the passage of this act, all taxes, Taxes to be liens rates, levies and assessments which may be lawfully imposed or on real estate. assessed by the city of Allegheny, or by authority thereof, on any real estate in said city, by provisions of this or any other act of assembly, shall be liens on said real estate, (together with all additions to and charges on said taxes, rates, levies and assessments ;) and said liens shall have priority over, and be fully paid and satisfied, before any other lien whatever (except other taxes) on said real estate. SECTION 3. The treasurer shall render each and every day, or Treasurer to renas often as required, to the chairman of the finance committee der an account of items of receipts. of the councils of said city, an account of each item of his receipts; and shall on the first day, or within the first week of September annually, give public notice, in such newspaper as councils have authorized to do the printing of said city, to all Notice to be pubpersons who shall have omitted to pay their taxes, rates, levies lished of persons who omit to pay or assessments aforesaid, requiring said delinquents to pay the taxes. same on or before the first day of October next following after said day; and that if the same be not paid on or before said first day of October, then five per cent. will be added to and made payable thereon: Provided, The same be paid on or before the Proviso. first day of November next following; and that if the same be not paid on or before the said first day of November next fol. lowing, then ten per cent. shall be added thereto and made payable thereon. Section 4. It shall be the duty of the treasurer to issue his When treasurer to issue his warwarrants before the fifth day of said month of November, di- rants. rected to the ward constable of each ward respectively, or to any other qualified voter thereof, having first obtained adequate security (approved by the finance committee of councils) for the performance of his or their duty, commanding each of them to levy said taxes, with all costs and charges accrued thereon, of any goods and chattels of the delinquents wheresoever found, and to make sale thereof, after advertisement, as in cases of distress for rent; which warrant shall be returnable within twenty days. Section 5. In case any of said collectors shall return to said llow taxes collected for want treasurer that any of said taxes cannot be collected for want of of goods and goods and chattels on which to levy, the said treasurer shall cerchattels. tify the same in each case to the city solicitor, whose duty it shall be to file said certificate in the office of the prothonotary of the district court of Allegheny county, (and said prothonotary shall enter the same on the judgment docket, as judgments are entered ;) and a writ of fieri facias shall forth with be issuable thereon, by virtue of which the sheriff of Allegheny county shall levy upon and sell the real estate upon which said taxes have been assessed, on or before return day, or within six days thereafter; which sale shall vest in the purchaser of said real estate all the right, title and interest of the defendant in said writ, of, in and to said real estate so sold. Treasurer to fur Section 6. The treasurer shall, on demand and tender of fees, nish certificates furnish certificates of all taxes which are a lien on real estate, of all taxes. and shall be entitled to receive a fee of twenty-five cents for each said certificate, and five cents for each lien certified. Water tax, rela Section 7. If at any time during the year any tenant or octive to collection cupier of premises shall be about to remove from the same, the water taxes assessed thereon being unpaid, or any part thereof, JOHN M. THOMPSON, WM. M. FRANCIS, Speaker of the Senate. APPROVED-The twenty-seventh day of February, Anno Domini one thousand eight hundred and sixty. WM. F. PACKER. of. No. 99. SUPPLEMENT To en act to incorporate the Broad Top Improvement Company, approved the twenty-sixth day of April, Anno Domini one thousand eight hundred and fifty-five. 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 president and directors of the Broad Top improvement com- Authorized to pany, for the purpose of paying the debt and carrying on the create preferred stock. business of said company, be authorized and empowered to create a preferred stock to the extent of the present number of shares of said company, being twenty thousand shares of fifty dollars each. Section 2. That all the present stockholders of the company Stoekholders to shall be notified, in writing, of the creation of said preferred be notified of the stock, and shall have priority, in subscribing to said 'stock, in creation of pre ferred . proportion to their respective interests; and shall also be entitled to pay at least nine-tenths of their subscription in the stock of the company now held by them, and such further proportionate amount as the directors may determine: Provided, That Proviso. the funds received for the preferred stock so issued, shall be applied to liquidating the debt of the company: And provided further, That after said debt shall be liquidated there shall be Proviso. no notes issued by this company through any of its officers; and payment for all work, merchandise or materials of any kind furnished for the use of the company, shall be made upon such pay day as shall be established by the company, which shall be weekly, semi-monthly or monthly, but not at longer intervals; and if any officer of the company shall contract any debt in violation of this act, he shall be personally responsible for the amount of said debt. Section 3. That the holders of the said preferred stock shall Interest on pro. be entitled to receive, from the earnings of the company, an ferred stock, interest or dividend of six per centum per annum upon its par value, before any interest or dividend shall be declared or paid in favor of or to any holder of the unpreferred stock of the eompany. JOHN M. THOMPSON, WM. M. FRANCIS, Speaker of the Senate. APPROVED—The twenty-seventh day of February, Anno Domini one thousand eight hundred and sixty. WM. F. PACKER. relative to. No. 100. AN ACT To incorporato the Pymatuning Mutual Fire Insurance Company, of Mer cer county. Section 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assem. bly met, and it is hereby enacted by the authority of the same, That Corporators. Nathan Morford, Jesse Fell, David Kamrer, S. M. Loveland, Samuel Weartman, Peter Reichard, Joseph Hause, John Adams, Charles Bortz, Peter Rickert, junior, Daniel Bortz, Andrew Bush, W. H. Clark, Aaron Blank, F. J. Bean, Jacob Klingensmith, Abram Ludwig, Cephas Comstock, Peter Pauly, John Durst, Robert M'Kean and H. George, and all other persons who may hereafter associate with them, in the manner hereinafter prescribed, shall be a body politic and corporate, by the name Name. of the Pymatuning mutual fire insurance company of Mercer county; and by that name shall have perpetual succession, and may sue and be sued, and hold, purchase, receive and convey Seal. real and personal estate, may have and use a common seal, and By-laws. the same alter at pleasure, and make all by-laws for the man agement of its property and the regulation of its affairs, not inconsistent with any existing law of this commonwealth ; but nothing herein contained shall be so construed as to give unto said corporation any banking powers or privileges. Powers and pri- Section 2. That in addition to the general powers and privivileges. leges of a corporation, as the same are declared by the foregoing section, the corporation hereby created shall have the power to insure against losses by fire or damage by lightning upon any house, tenement, barn, manufactory, store, warehouse or other building, and on hay, grain or other agricultural products contained therein, or upon the land, or in stacks, sheds or otherwise, and upon buildings generally, and upon all kinds of stock usually raised on farms, and to make, execute and perfect such and so many contracts, bargains, policies and other instruments as shall or may be necessary, and as the nature of the case may require. Persons insuring Section 3. That all persons who shall hereafter become into become mom- sured in said company, also their heirs, executors, administra tors and assigns, continuing to be insured in said company, shall thereby become members for and during the period they shall remain so insured, and no longer. Directors. SECTION 4. That all the corporate powers of the said company shall be exercised by a board of five directors, and such officers and agents as they from time to time may appoint. The per sons named in the first section of this act, or a majority of them, Where and when shall meet in the village of Hamburg, in Delaware township, to meet. said county, within sixty days from the passage of this act, and Election. from their number elect five persons to serve as directors for one year, and thence annually thereafter shall meet at such time and a |