No. 6. DEPARTMENT OF AGRICULTURE. 151 



againal owucis iiegk'ctiiig to uuike report, Jind send them ceriilicd 

 copy of settlement; settlement to be subject to appeal for thirty 

 days, and to be final if not appealed from. Treasurer to collect 

 accounts not appealed from. 



Act May 2, 1899, section 5, (P. L., page 185). 



6. Appraiser to forward blanks to vendors or dealeis ten days 

 before he visits their places of business, and to visit them personally, 

 require them to make returns of sales, and to administer oaths to 

 them; if dissatisfied with returns made, he to ascertain and assess 

 license, and leave notice specifying classification, amount of license 

 to be paid, and time and place where ajjpeal will be held. Appeal 

 to be held by county treasurer and appraiser, save w^here there is a 

 board of appraisers, who shall hear appeals. Vendors or dealets 

 dissatisfied with the rating of mercantile appraiser to have right of 

 appeal to county treasurer and mercantile appraiser, who are re- 

 quired to hear them; and if dissatisfied with finding of county 

 treasurer and mercantile appraiser or board of mercantile appraisers 

 in reference to their classification, they can appeal (o court of com- 

 mon pleas, which shall hear and determine appeal within twenty 

 days, or at its next sitting. On failure to attend appeal, no defence 

 to be set up in suits for recovery of license that could have been 



heard on appeals. 



Act May 2, 1899, section 6, (P. L., page 186). 



7. Unpaid licenses to be sued for within ten days after July 1st, 

 b}^ county treasurer, but if he is satisfied license cannot be collected 

 he shall make report thereof to Auditor General, and give reasons, 

 and Auditor General may exonerate him from collection of license, 

 and in that case no suit to be brought.* Licenses to be paid to 

 State Treasurer monthly. 



Act May 2, 1899, section 7, (P. L., page 187). 



8. Failure of mercantile ajspraiser to visit places of business and 



furnish notice of classification and license, to be punished by a fine 



of 1100. 



Act May 2, 1899, section 8, (P. L,., page 187). 



9. Assessors to certify to county treasurers lists of dealers and 



vendors, and corrected list to be certified to Auditor General bv 



county treasurer. 



Act May 2, 1899, section 9, (P. L., page 187). 



10. Commissions of county and city treasurers, fees and mileage, 



and laws relating to advertising lists, to remain as now fixed by law. 

 Act May 2, 1899, section 10, (P. K, page 188). 



*See act March 11, 1870, (P. L., page 374), as to Allegheny county. 



