Nc. b. DEPARTMENT OF AGftlCULTUftE. 11^ 



17. Couiilii'S and cities 1o collect tax, and on (list Monday of 

 September io jiav into h^lale Tieasnry what is then collected, and 

 the balance on second Monday of November immediately following. ^ 

 Ten per cent, penalty to be added to all taxes due and unpaid by a 

 county or city on second Monday of November, to be charged against 

 each delinquent taxpayer; and city and county treasurers are per- 

 mitted to retain for their own use from the gross sum of money 

 paid by them into the State Treasury the commissions named and 

 prescribed by existing laws.* 



Act June 1, 1889, section 17, (P. L., page 426). 



18. Lenders of money not to require borrowers to pay tax, and 

 in cases where borrowers pay tax, the same to be considered usury, 

 and to be subject to the laws governing the same. 



Act June 1, 1889, section 18, (P. L., page 427). 



19. Auditor General, State Treasurer and Secretary of the Com 

 monwealth macte a board of revenue commissioners to equalize as- 

 sessments and taxes for use of Commonwealth. 



Act May 24, 1878, section 1, (P. L.., page 126). 



20. County commissioners and board of revision of taxes to send 

 State Treasurer for use of board of revenue commissioners sworn 

 statement of property subject to taxation for State purposes, as 

 returned to them by assessors, and to answer, on oath, interroga- 

 tories and inquiries addressed to them by board of revenue com- 

 missioners. Failure to furnish statement or answer interrogatories 

 to be a misdemeanor and be punishable as such; and statement and 

 answers may be compelled by mandamus. 



Act May 24, 1878, section 2, (P. L., page 126). 



21. Board of revenue commissioners to determine value of prop- 

 erty made taxable by law, adjusting and equalizing the same, so 

 as to make all taxes bear equally upon all property subject to tax- 

 ation for State purposes in proportion to its actual value; to ascer- 

 tain value of items subject to a specific tax, and quality and value 

 of classes of property liable to an ad valorem tax, aud when so 

 ascertained to make a statement of the same, assigning to each 

 county the quantity and value of taxable property therein, and the 

 quota of tax to be raised therefrom. 



Act May 24, 1878, section 3, (P. L., page 126). 



♦Compensation of county and city treasurers is one per cent, on the amount 

 of tax paid into the State Treasury. Act June 11, 1840, section 7, (P. L., page 

 614); act May 13, 1856, section 9. (P. L., page 569). Tax is paid on the issuing 

 of the State Treasurer's precept under act May 24, 1878, section 5, (P. L., 

 page 127). 



