142 ANNUAL REPORT OF THE Off. Doc. 



to be due aud uii[)aid, deiiiiqueuts to pay the same and costs. Reg- 

 ister of wills or Auditor General to employ an attorney of the proper 

 county to sue for and recover delinquent tax; and Auditor General 

 to allow registers of wills, in the settlement of their accounts, costs 

 of advertising and other reasonable fees and expenses incurred in 

 collection of tax. 



Act May 6, 1887, section 15, (P. L., page 83). 



16. Registers of wills, on filing bond with the Auditor General, 

 to be agents of Commonwealth for collection of tax, and for their 

 services in collecting tax they are allowed to retain for their own 

 use five per cent, upon amount of tax collected, if the same amounts 

 to less than |200,f]00 in any one year, or four per cent, upon the 

 amount collected if the same is $200,000, and less than $300,000 in 

 any one year, or three per cent, upon the amount collected if the 

 same is |8OO,OO0, or more in any one year. 



Act May 14, 1891, (P. L., page 59). 



17. Registers of wills to give bond, with two or more sureties, 

 in such amount as the orphans' court may direct, conditioned for 

 the faithful performance of their duties, and for the accounting and 

 paying over tax collected. Bond, on its execution and approval by 

 orphans' court, to be forwarded to Auditor General. 



Act May 6, 1887, section 17, (P. L., page 84). 



18. County treasurers to collect tax until bond is given by regis- 

 ters of wills. 



Act May 6, 1887, section 18, (P. L., page 84). 



19. Registers of wills to make monthlv returns to Auditor Gen- 

 eral of moneys received for use of Commonwealth, and pay same 

 into State Treasury. 



Act May 24, 1893, section 1, (P. L., page 125). 



20. Neglect to make return and payment, to work a forfeiture of 

 commissions, and subject delinquents to a ten per cent, penalty on 

 their accounts. 



Act May 14, 1893, section 2, (P. L., page 125). 



21. Twelve per cent, interest to be paid on delinquent accounts. 



Act May 24, 1893, section 4, (P. L., page 125); act May 6, 1887, section 

 19, (P. L., page 84). 



22. Lien of tax to continue until same is paid, but is limited to 

 property chargeable with the tax. Tax to be sued for within live 

 years after due and demaridable, otherwise presumed to be paid, 

 and to cease to be a lien against purchasers of real estate. 



Act May 6. 1887, section 20, (P. Ti., page 84). 



