No. 6. DEPARTMEN r OK AGRICULTURE. 177 



11. Autliorities (.uuijowcred to levy taxes iu botuiiglis aud town- 

 sLips, to issue, on or before August 1st, duplicates, with their war- 

 rants attached, authorizing aud directing collection of tax. Koad 

 tax may be worked out, but when lawful and necessary to collect 

 the same in money, such collection may be made by collector, or 

 supervisors or road commissioners, but when collected by collector 

 he is to receive as compensation five per cent, of the amount collected 

 by him. 



Act June 25, 1885, section 4, (P. L., page 187). 



12. County commissioners to issue warrants, with duplicates at- 

 tached, for collection of State and county tax in other places. 



Act April 15, 1834, section 20, (P. L., 1833-34, page 514). 



13. Collectors in boroughs and townships to have same powers, 

 in collection of taxes, heretofore vested in collectors of county tax, 

 and be subject to same liabilities and penalties for neglect or viola- 

 tion of duties of office. 



Act June 25, 1885, section 5, (P. L., page 188). 



14. Collectors in boroughs and townships to provide book, with 

 list of taxables and amount of taxes charged. Book to be open 

 to inspection and delivered to successors in office. 



Act June 25, 1885, section 6, (P. L., page 188). 



15. Collectors in boroughs and townships to give notice by hand- 

 bills that duplicates have been issued to them; and persons making 

 payment within sixty days, entitled to an abatement of five per cent. 

 Five per cent, additional to be charged against persons delinquent 

 for six months or more. 



Act June 25, 1885, section 7, (P. L., page 188). 



16. Collectors in boroughs and townships to attend in person or 

 by deputy, at place fixed by them, on Thursday, Friday and Satur- 

 day of each week of the last two weeks of the sixty days designated 

 for receiving taxes, to receive and receipt for taxes. 



Act June 25, 1885, section 8, (P. L., page 188). 



17. Collectors in consolidated boroughs, to continue in office until 

 terms of office expire, and thereafter one collector to be elected, 

 who shall give bond, collect taxes, and have powers of collectors 

 under general laws. 



Act June 6, 1893, section 12, (P. L., page 339). 



18. Collectors in boroughs and townships entitled to a commission 

 of two per cent, on all taxes on which an abatement of five per cent, 

 is allowed, and five per cent, on all taxes afterwards collected; but 

 where total amount of taxes charged in a duplicate is less than 



12—6—1901 



