I^'c. 6. DEPARTMENT OF AGRICULTURE. 14o 



23. Appi'aiseis of estates subject to tax to be allowed $2 per day, 

 and necessary traveling; expenses, to be itei.nized, suofn to. ami ])e 

 subject to approval of Auditor CJeneral. 



Act June 26, 1895, section 1, (P. L., page 326). 



24. Expert may be appointed appraiser where int(-rests of Com- 

 monwealth require the services of the same. Registers of wills 

 to certify to the Auditor General the necessity for the services of 

 expert appraisers, and such appointments not to be made without 

 approval of Auditor General. Additional compensation may be 

 allowed experts, but no payment for such service to be made until 

 itemized statement of services rendered and compensation recom- 

 mended is rendered, under oath, to Auditor General for his approval. 

 Clerks or employes in offices of registers of wills not to be appointed 

 as experts. 



Act June 26, 1895, section 2, (P. L., page 326). 



25. Tax erroneously paid may be refunded, when it is made to 

 appear to the proper courts that estates are not subject to tax on 



account of lineal heirs being subsequently discovered. 



Act March 22, 1899, (P. L., page 20). 



26. Tax erroneously paid in other cases may be refunded on sat- 

 isfactory proof of such erroneous payment rendered State Treasurer 

 by registers of wills, but applications for re-payment must be made 

 within two years from date of payment. 



Act June 12, 1878, (P. L., page 206). 



TAX ON PERSONAL PROPERTY. 



1. All personal property of the classes hereinafter enumerated, 

 owned, held or possessed by any person, persons, copartnership, or 

 unincorporated association or company, limited partnership, bank 

 or company, resident, located or liable to taxation within the Com- 

 monwealth, or by any joint stock company or association, limited 

 partnership, bank or corporation whatsoever, formed, erected, or 

 incorporated by, under or in pursuance of any law of the Common- 

 wealth or of the United States, or of any other State or government, 

 and liable to taxation within the Commonwealth, whether such per- 

 sonal property be owned, held or possessed by such person or per- 

 sons, copartnership, unincorporated association, company, joint stock 

 company or association, limited partnership, bank or corporation, 

 in his, her, their or its own right, or as active trustee, agent, attor- 

 ney in fact or in any other capacity, for the use, benefit or advantage 

 of any other person, persons, copartnership, unincorporated asso- 

 ciation, company, joint stock company or association, limited part- 

 nership, bank or corporation, is made taxable at the rate of four 



