No. 6. DEPARTMENT OF AGRICULTURE. 167 



30. To hear and decide apiicals, after notice to taxables, in all 



cases where valuations have been raised, revised and equalized. 

 Act July 21, 1842, section 14, (P. L., page 447). 



31. Failuie of members of board tif revision to be sworn, or to 

 discharge the duties of the board, not to invalidate or hinder collec- 

 tion of tax. 



Act April 29, 1844, section 47, (P. L., page 502). 



32. Appeals may be taken by taxables to court of common pleas, 



and court to hear and determine the same; but such appeals not 



to prevent collection of tax. In cases of reduction by order of 



court, excess to be returned to persons paying the same. 

 Act April 19, 1889, (P. L., page 37).* 



TOWNSHIP RATES. 



1. Supervisors authorized to levy a tax not exceeding one cent on 

 the dollar, upon real and personal estate, ofiQces, trades and occu- 

 pations, for the purpose of laying out, opening, making or repairing 

 roads and highways, and for making and repairing bridges, and for 



such other purposes as may be authorized by law. 



Act April 15, 1834, section 25, (P. L., 1833-34, page 515). 



2. Supervisors also authorized to levy a rate and collect tht- same 

 for the purpose of discharging any just debt due by a former super- 

 visor. 



Act February 28, 1835, section 7, (P. L., 1834-35, page 46). 



3. In every case in which a rate or assessment shall be laid for 

 township purposes, the same shall be levied upon the basis of the 

 last adjusted valuation made for purposes of regulating county rates 

 and levies. 



Act April 15, 1836, section 27, (P. L., 1833-34, page 516). f 



4. Supervisors to call to their assistance the township assessor 

 in laying an assessment, who shall furnish them a correct copy of 



*See act April 1, 1836, section 52, (P. L., 1835-36, page 445, and act May 5, 

 1854, (P. L., page 574), as to appeals in Philadelphia, Bucks and Allegheny 

 counties. See also other special acts as follows: April 3, 1851, section 11, 

 (P. L., page 316), as to Montgomery county; May 5, 1854, (P. L., page 571), as 

 to Allegheny county; April 7, 1862, (P. L., page 301), as to Somerset county; 

 April 26, 1850, section 7, (P. L., page 627), as to Schuy"iill county; April 9, 1869, 

 (P. L., page 301), as to Westmoreland county; May 10, 1871. (P. L., page 665), 

 as to Schuylkill, Dauphin, Somerset, Indiana and Cambria counties; March 

 6, 1872, (P. L., page 215), as to Lancaster county. 



tThe subject of taxation for county purposes are the same for township 

 purposes. 



