170 ANNUAL REPORT OF THE Off. Doc. 



BOKO UGH RATES. 



1. l)oroughs ainhorizcd to levy and collect annually for general 

 borougli purposes a tax not exceeding one cent on the dollar on 

 the valuation assessed for county purposes; and all property, oflices, 

 professions and persons made taxable for county purposes are made 

 taxable for general borough purposes. This not to apply to any 

 borough, the indebtedness of which has been increased by a vote of 

 its citizens, until such indebtedness is paid. 



Act June 26, 1895, (P. L., page 346).* 



2. Town council to have power to assess, apportion and appro- 

 priate such taxes as shall be determined by a majority of them 

 necessary to carry the rules and ordinances of the borough into 

 efl'ect, hut in asisessing the tax, due regard must be had to the valua- 

 tion of taxable property taken for the purpose of raising county 

 rates and levies. 



Act April 1, 1834, section 8, (P. L., 1833-34, page 166). 



3. Town council to constitute a court of appeal, and prior to the 

 collection of tax, inhabitants to be informed of amounts o£ tax and 

 of time and place of appeal. Court of appeal to have no other powers 

 than to determine the apportionment of the tax and to remedy any 

 grievance that mav occur. 



Act April 1, 1834, section 13, (P. L., 1833-34, page 167); act April 3, 1851, 

 section 3, (P. L., page 323). 



4. Chief burgess to issue his warrant for collection of tax. 

 Act April 3, 1851, section 7, (P. L., page 324). 



5. Tax may be levied on owners of dogs, not to exceed |1 on the 

 owner of one dog, or ^2 on the owner of one bitch, and such addi- 

 tional tax as may be deemed proper on the owner of more than 

 one dog or bitch. 



Act April 3, 1851, section 2, sub-division XXV, (P. L., page 322). t 



6. Dog tax may be appropriated for support and maintenance of 

 public libraries. 



Act May 23, 1887, (P. L., page 164).$ 



*In the class of boroughs herein excepted, the tax rate for general borough 

 purposes is limited to one-half cent on the dollar of valuation for county pur- 

 poses. — Act April 3, 1851, section 2, sub-division XXIV, (P. L., page 322). 



tSee, under "General Provisions," posL, act May 25, 1893, as to taxation of 

 dogs in cities, boroughs and townships. 



tSee act May 25, 1893, P. T.... page 136). as to taxation of dogs in townships, 

 boroughs and cities. 



