176 ANNUAL REPORT OF THE Off. Doc. 



2. County commissioners empowered to appoint a collector for 



one or more wards in any city of the third class. 

 Act April 10, 1899, section 1, (P. L., page 34). 



3. Such collector can collect tax in any ward whether a resident 



of the same or not, but he must be a resident of the city for which he 



is appointed. 



Act April 10, 1899, section 2, (P. L., page 34). 



4. Duplicates of city tax, when completed, in cities of the third 

 class, to be placed in hands of city treasurer on or before June first, 

 who is to receive and collect the same. To add three per cent, to 

 delinquent tax on September 1st, and one per cent, monthly there- 

 after on delinquent taxes until paid. 



Act May 23, 1889 .Article XV, section 7, (P. L., page 7).* 



5. City treasurer, in cities of third class, to be school treasurer. 

 To give bond, subject to approval of board of controllers, and addi- 

 tional security may be required when school funds are endangered, 

 and in case of default in giving such additional security another 



treasurer may be elected. 



Act May 23, 1889, section 4, (P. L., page 275). 



6. School tax in such cities to be collected the same as city tax, 

 and collectors of city taxes to be collector of school taxes. 



Act May 23, 1889, section 5, (P. L., page 275).t 



7. Courts of quarter sessions and county commissioners empow- 

 ered to fill vacancies in oflfice of tax collector. 



Act June 25, 1885, section 2, (P. L., page 187) ; act July 2, 1895, section 1, 

 (P. L., page 434); act April 15, 1834, section 18, (P. L., 1833-34, page 514). 



8. Term of office of collector, in boroughs and townships, to com- 

 mence on first Monday of April after his election. 



Act June 25, 1885, section 1, (P. L., page 187). 



9. On failure to give bond and qualify, on or before fourth day 

 of term of quarter sessions next ensuing his election, court to de- 

 clare office vacant. 



Act June 25, 1885, section 2, (P. L., page 187). 



10. To be sworn and give bond. 



Act June 6, 1893, (P. L., page 333); act June 25, 1885, section 3, (P. L., 

 page 187); act April 15, 1834, sections 19 and 43, (P. L., 1833-34, page 514 

 and 518). 



♦See act February 27, 1860, (P. L., page 85); act May 1, 1861, (P. L,., page 667); 

 act April 14, 1863, (P. L., page 434). and act March 29, 1872, P. L., page 642), as 

 to Allegheny City. 



tSee act February 27, 1860, (P. L., page 85); act May 1, 1861, (P. L., page 667); 

 act April 14, 1863, (P. L., page 434), and act March 29, 1872, (P. L., page 642), as 

 to Allegheny City. 



