Nc. 6. DEPARTMENT OF AGRICULTURE. 165 



13. Assessors to make returus in cases where false ones have been 

 made by taxables, and persons aggiieved may appeal, and county 

 conimissioueis may make an abatement, if they deem the same 

 proper. 



Act May 15, 1841, section 5, (P. L., page 394). 



14. Assessois subject to a fine not exceeding $200 and imprison- 

 ment not exceeding twelve months for failing to assess persons and 

 property, and for assessing property and taxable objects at a greater 

 or less value than they know the same to be worth. Id Allegheny 

 county, court of common pleas empowered to cite delinquent as- 

 sessors to make returns, and remove them from oflice for failure to 



do so, and appoint others in their places. 



Act May 15, 1841, section 3, (P. L., page 394); act April 15, 1869, (P. L., 

 page 981). 



15. To be subject to a fine not exceeding |10 for not complying 



v.'l*:h precept issued to them. 



Act April 15, 1834, section 24, (P. L., 1833-34, page 515). 



16. Assessors subject to a penalty of |20 for refusing to serve, 



but not to be chosen for second term without their consent during a 



period of ten years. 



Act February 28, ^1835, section 2, (P. L., 1834-35, page 45). 



17. Tax to be apportioned among the different wards, townships 



and districts, but not to exceed in one year one cent on the dollar 



of the adjusted valuation, and to be lowered in proportion as the 



tax on property is lower than one cent on the dollar. 

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



18. Transcripts of assessments to be made out and transmitted 



to assessors on or before second Monday of April, together with 



statement of rate per cent, and day of appeal. 



Act April 15, 1834, section 8, (P. L., 1833-34, page 512). 



I'J. Assessors to give taxable notice of their ratings, and of time 

 and place of appeal. 



Act April 15, 1834, section 9, (P. L., 1833-34, page 513). 



20. County commissioners to give three weeks notice, by advertise- 

 ment in newspapers, of time and place of appeal. 



Act April 15, 1834, section 10, (P. L., 1833-34, page 513). 



21. Assessors to give notice to taxables in years following trien- 

 nial assessment, in cases of destruction of buildings and improve- 



*See section 2, act May 24, 1878, ante, for cases where valuations have been 

 raised more than three hundred and fifty per cent. 



