126 ANNUAL REPORT OF THE Off. Doc. 



net earning* of privule bankers and brokers, and iiniuc-oij)Oiated 

 banks and savings' institutions, and incorporated savings' institu- 

 tions without capital stock; a tax on collateral inheritances; a tax 

 on mortgages, judgments and moneys at interest, and on vehicles 

 for hire, and annuities, known as a tax on personal property; a 

 tax on writs, wills, deeds, ^t cetera; mercantile licenses; whole 

 sale liquor licenses; retail liquor licenses; brewers' licenses; dis 

 tillers' licenses; bottlers' licenses; billiard licenses; eating house 

 licenses; brokers' licenses; auctioneers' licenses; peddlers' licenses; 

 theatre, circus, etc., licenses; a tax or fee on commissions of notaries 

 j)ublic; a tax or return of excess of fees collected by county otlicers, 

 and a return of fees, or tax or licenses, collected by State officers. 



2. Settlements of accounts for all of said taxes, and for all 

 moneys due the Commonwealth, save in the case of foreign insurance 

 companies, bonus on charters iii most cases, tax on commissions of 

 notaries public, and fees or licenses returned by State officers are 

 made by the Auditor General and State Treasurer, under act of 

 March 30, 1811, relating to the settlement of public accounts, (P. L., 

 1810-11, page 115), and the several supplements and amendments 

 1 hereto. 



:;. In the case of foreign insurance companies, the State Insurance 

 Commissioner collects and returns the tax or license said companies 

 are required to pay, under act of April -4, 1873, (F. L., page 20), and 

 in case of bonus on charters granted under the General Corporation 

 Act of April 29, 1874, and supplements thereto, the Secretary of 

 the Commonwealth collects and pays into the State Treasury either 

 the full amount or the first instalment, before charter is granted 

 or authority to increase capital stock is filed; and in the case of 

 tax or fees on notaries public commissions and fees of State officers, 

 the moneys collected as such are returned directly to the State 

 Treasury, and no settlement is required to be made by the Auditor 

 General and State Treasurer. 



4. Settlements for tax on capital stock, gross receipts, gross pre- 

 miums, bonus on charters, with the exceptions above stated, tax 

 on loans of private corporations, tax on bank stock and tax on 

 matured stock of building and loan associations, are made against 

 the companies owing the tax; settlements for tax on net earnings 

 are made against the bank, banker, broker or corporation owing the 

 tax, and for tax on personal property and county and municipal 

 loans, the settlements are made against the county or municipality 

 liable for the tax; in the case of the collateral inheritance tax, tax 

 on writs, wills, deeds, etc., and the different classes of licenses, 

 as stated, settlements are made against the county officer charged 

 ^^ith their collection. A copy of each settlement thus made, show 



