No. 6. DEPARTMENT OF AGRICULTURE. 17b 



9. Parties aggrieved by assessment may appeal to court of quarter 



sessions, vvLieli is empowered to make such order thereon as deemed 



expedient. 



Act April 15, 1834, section 36, (P. L., 1833-34, page 517). 



10. When debt exceeds an amount overseers are authorized to 



collect in any year or when overseers refuse to levy tax to pay 



debt, courts may compel the collection of special tax, by mandamus. 



If the amount of debt is considered too large to pay in one j-ear, 



court may order tax to be levied and collected in yearly instalments 



nntil debt is paid. 



Act March 31, 1864, section 1, (P. L.., page 162). 



11. In counties where there is a house for the support and employ- 

 ment of the poor, poor directors are required to make an estimate of 

 the yearly cost of maintaining said house, and furnish the same to 

 the county commissioners, who are to add the same to their yearly 



estimate of county expenses before levying county tax. 

 Act May 8, 1876, section 5, (P. L., page 151). 



12. The last preceding assessment for county rates and levies to 

 be the basis of taxation for poor purposes, and county commission- 

 ers are authorized to levy a tax not exceeding ten mills for support 

 of poor of county and payment of current expenses. Tax to be levied 

 before third Monday of February, and collected the same as other 

 county tax. 



Act June 4, 1879, section 14, (P. L., page 81). 



13. Building tax may also be levied, but the same not to exceed 

 one-half the amount levied to pay current expenses. 



Act June 4, 1879, section 15, (P. L., page 81). 



14. Where poorhouses have been destroyed by fire, tax may be 

 levied to re-build and furnish houses so destroyed . 



Act April 10, 1879, section 2, (P. L., page 19). 



15. Office of overseer of poor abolished as soon as poorhouses are 

 built and poor removed to same, and outstanding taxes collected and 

 debts paid. 



Act May 8, 1876, section 14, (P. L., page 153) ; act June 4, 1879, section 18, 

 (P. L., page 82). 



16. Local laws, under which poorhouses have been erected and 

 are maintained, not repealed. 



Act June 4, 1879, section 21, (P. L., page 82); act May 8, 1876, section 

 16, (P. L., page 153); act March 24, 1877, section 6, (P. L., page 42). 



SCHOOL RATES. 

 1. School directors and controllers of each district to determine, 

 on or before first Monday of May, amount of tax to be levied for 



