172 ANNUAL REPORT OF THE Off. Dec. 



17. May levy a sinking fund tax, to be in addition to other taxes, 



to t^deem bonds Issued to pay borough debt. 

 Act June 24, 1895, section 2, (P. L., page 250). 



18. Transient licenses for sale of merchandise to be issued; not 



to be less than |2o nor more than |200 per month. 

 Act May 2, 1899, (P. L., page 159). 



POOR KATES OR TAX FOR SUPPORT OF POOR. 



1. County commissioners to furnish directors or overseers of 

 poor with a correct copy of last adjusted valuation of subjects and 

 things made taxable for county purposes, which said subjects and 

 things are declared to be taxable for support and maintenance of 



poor. 



Act June 8, 1881, (P. L., page 75). 



2. Overseers of poor of any township, having first obtained the 

 approbation of any two justices of the peace of a county, empow- 

 ered to make an assessment not exceeding one cent on the dollar 

 of valuation, as aforesaid. Overseers of poor in boroughs to perform 

 the duties and be subject to the same laws as overseers in townships. 



Act April 15, 1834, section 26, (P. L., 1833-34, page 515); act April 3, 1851, 

 section 17, (P. L., page 325.) 



3. Overseers of poor also empowered' to levy a tax to discharge 



a just debt by a former overseer. 



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



4. Assessment to be made on last adjusted valuation made for 



county purposes. 



Act April 15, 1834, section 27, (P. L., 1833-34, page 516). 



5. Overseers of poor in making an assessment, to call to their 

 assistance the assessor of the township (or borough). 



Act April 15, 1834, section 28, (P. L., 1833-34, page 516). 



6. Assessments to be entered in a book, and be signed by over- 

 seers and lodged with town clerk, if there is one, but if not then 

 to remain with overseers. To be subject to inspection of taxables, 



and copies to be furnished on payment of fee. 



Act April 15, 1834, section 29, (P. L., 1833-34, page 516). 



7. Overseers subject to a penalty of $3 for refusing inspection of 



book or to furnish copies of assessments. 



Act April 15, 1834, section 30, (P. L., 1833-34, page 516). 



8. To cause duplicates to be made, and to sign the same, and issue 



their warrant to the collector, authorizing and requiring him to 



collect tax. 



Act April 15, 1834, section 33, (P. L., 1833-34, page 516). 



