No C. DEPARTMENT OF AGRICULTURE. 163 



T. The New York and Erie Kailroad Company, now (he New "i'oik, 

 Lake Erie atiil Western Kailroad Conipau}-, was required, by section 

 5, act March 26, 184C, (T. L., page 181), to pay into the treasury of 

 the Commonwealth annually the sum of |10,000 for the privilege of 

 l)assing through portions of Tike and Susquehanna counties with 

 its lines of railroad, but such annuity is now to be returned, on 

 warrant of the Auditor Ceneral, to the said two counties. 

 Act May 11, 1899, (P. L., page 289). 



8. The Commonwealth also receives small revenue from fines, pen- 

 alties and o(her miscellaneous sources, under different acts of 

 Assembly. 



TAXATION FOR COUNTY PURPOSES, OR COUNTY RATES 



AND LEVIES. 



1, The subjects of taxation for county purposes are all real estate, 

 to wit: Houses, lands, lots of ground and ground rents, mills and 

 manufactories of all kinds, furnaces, forges, bloomeries, distilleries, 

 sugar houses, malt houses, breweries, tan yards, fisheries, ferries, 

 wharves, and all other real estate not exempt by law from taxation;* 

 also horses, mares, geldings, mules, and neat cattle over the age of 

 four years; and all oflHces and posts of profit, professions, trades 

 and occupations, and all single freemen above the age of twenty-one 

 years, who do not follow any occupation or calling. 



Act April 29, 1844, section 32, (P. L., page 497) ; act April 15, 1834, section 

 4. (P. L., 1833-34, page 512). 



2. No tax in anv countv to exceed the rate of one cent on every 



dollar of the adjusted valuation. 



Act April 15, 1834, section 7, (P. L., 1833-34, page 512). 



8. Wliere valuation of taxable property as fixed by last triennial 

 assessment has been raised to more than three hundred and fifty 

 per cent, above its former valuation, no county, special county or 

 building tax to exceed in the aggregate three and one-half mills on 



♦Corporations of a public or quasi public character that must have the 

 right of eminent domain in order to perform their functions, such as canal 

 companies, railroad companies and gas companies, are not subject to local 

 taxation on so much of their real estate and other property as is indispen- 

 sably necessary to the exercise of their corporate privileges. Lehigh Coal and 

 Navigation Co. vs. Northampton Co., S W. & S., page 334; Railroad vs. Berks 

 Co., 6 P. S. R., page 70; Coatesville Gas Co. vs. Chester Co., 97 P. &. li., page 

 476. In Philadelphia, railroad property, (superstructure of road and water 

 stations only excepted) are subject to taxation for city purposes. Act April 

 21, 1858, (P. L., page S?!5). In Pittsburg, real estate of a railroad company is 

 subject to taxation for rity purposes. — Act January 4, 1859. section 3, (P. L., 

 page 828). 



