164 ANNUAL REPORT OF THE Off. Doc. 



the dollar of the valuation, shall be levied without approval of court 

 of quarter sessions. 



Act May 24, 187S, section 2, (P. L., page 134). 



4. County commissioners to make estimate of probable expenses 

 for ensuing year, at first meeting after general election.* 



Act April 15, 1834, section 1. (P. L., 1833-34, page 571). 



5. To issue precepts to assessors every three years, requiring them 

 to return list of taxable persons and property, together with a just 

 valuation of the same; said valuation to continue until next triennial 

 assessment. 



Act April 15, 1834, section 2, (P. L., 1833-34, page 511); act April 22, 1846, 

 section 16, (P. L., page 490); act May 15, 1841, section 6, (P. L., page 395). 



6. Assessors to be sworn, and form of oath to be taken herein 

 given. 



Act May 15, 1841, section 2, (P. L., page 393); act July 27, 1842, section 

 9, (P. L., page 445). 



7. Objects of taxation to be assessed according to actual value, 

 and at such rates as the same would sell separately, and county 

 commissioners may raise or reduce assessments, but not to impose 

 a different rate per centum on different townships; and all rates to 



be levied on assessments as returned and corrected. 



Act May 15, 1841, section 4, (P. L., page 394). 



8. Real estate encumbered by ground rents, dower or mortgage 

 to be estimated at its full value, and ground rents to be assessed 

 against owners, unless it is stipulated that lessee shall pay the 



taxes. 



Act May 15, 1841, section 7, (P. L., page 395) ; act April 1, 1845, section 1, 

 (P. L., page 280). 



9. Real estate that has been improved between periods of triennial 



assessments, to be re-assessed. 



Act April 10, 1849, section 34, (P. L., page 577). 



10. All real estate to be assessed that was omitted at triennial 



assessment. 



Act April 28, 1868, (P. L., page 105). 



11. Timber lands to be returned separately. 

 Act June 13, 1883, (P. L., page 112). 



12. Assessors to make returns in interval between triennial as- 

 sessments, noting changes occasioned by transfer of real estate, 



destruction of buildings, new inhabitants, et cetera. 



Act April 15, 1834, section 11, (P. L., 1833-34, page 513). 



*Sec section 5, act of June 8, 1893 (P. I^., p. 394). as to counties with a popuia 

 tipn of 150,000 or over. 



