No. 6. DEPAR'iMENT OF AGRICULTURE. 127 



ii)^- the tax or othci- moneys due the Cominonwealtli, is mailed to 

 the treasuier of the corporation, county or municipality, and to the 

 prothonotary, register, recorder or other person owing the tax.* 



o. Parties dissatisfied with settlements made against them can 

 appeal therefrom to the court of common pleas of Dan[)hin county, 

 wiJhin sixly days from tlie date of the copy of settlement mailed 

 them, by lili-ng their appeal with the Auditor General and giving se- 

 curity, as provided in section 11, of the aforesaid act of March 30, 

 1811; and the act of April 7, 1870, (P. L., page 57), clothes the court of 

 common pleas of Dauphin county with jurisdiction to hear and de- 

 termine "all suits, claims and demands whatsoever, at law and in 

 equity, in which the Commonwealth may be the party plaintiff, for 

 accounts, unpaid balances, unpaid liens, taxes, peualties, and all 

 other causes of action, real, personal and mixed." 



G. Section 12, of the act of IMarch 30, 1811, as aforesaid, makes 

 I hi.' amount of every account due the Commonwealth, settled under 

 tht said act, a lien from date of settlement on all the real estate of 

 the person or persons indebted, and on their sureties, throughout the 

 Commonwealth, and the act of April 14, 1827, (P. L., 1826-27, page 

 471), authorizes and requires the Auditor General to send prothoao- 

 taries certified copies of said liens, and have them entered of record 

 in the several counties of the Commonwealth. Section 31, of the 

 General Revenue Act of June 1, 1889, (P. L., page 437), makes taxes 

 a lien upon the franchises and property of corporations, companies, 

 associations, joint stock associatio'jjs and limited partnership, from 

 the time said taxes are due and payable, and provides that in cases of 

 judicial sales taxes due the Commonwealth shall be first allowed and 

 paid before any jtidgment, mortgage or other claim, and section 14, 

 of the General Revenue Act of June 7, 1879, (P. L., page 119), has ir! 

 it practically the same provision. 



7. Section 30, of the General Revenue Act of June 1, 1889, as 

 aforesaid, (P. L., page 436), makes all balances due the Common- 

 v/ealth on accounts settled by the Auditor General and State Treas- 

 urer bear interest at the rate of twelve per cent, per annum, after 

 sixty days from date of settlement, and any judgment recovered 



*In the case of State tax on porsonal propertJ^ the ^tate Treasurer issues 

 his precept to the Board of Revision of Taxes of the city and county of Phila- 

 delphia and to the county commissioners of other counties, authorizing and 

 requiring them to collect the tax with which the county stands charged, and 

 as soon as possible after the close of each year, an account is settled by the 

 Auditor General and State Treasurer against each county, and a copy thereof 

 mailed to the Board of Revision of Taxes of the city and county of Phila- 

 delphia and to the county commissioners of the other counties of the Com- 

 monwealth. 



