178 ANNUAL REPORT OF THE Oft. Doe. 



|1,0U(>, collectors to receive three per cent, on all taxes on which au 



abatement of five per cent, is allowed. A full settlement to be 



made bv collectors not later than three months after expiration of 



terms of oflice. 



Act June 2, 1891, (P. L., page 175). 



19. Collectors of State and county tax in other places to receive 

 as compensation tive per cent, on all moneys collected. 



Act April 15, 1S34, section 52, (P. L., 1833-34, page 519)* 



20. All tax collectors to make monthly returns, and to pay over, 



monthly moneys collected as taxes, less their commissions. To file 



duplicate returns with borough councils, and take duplicate receipts 



from borough treasurer for payments made. 

 Act July 9, 1897, section 1, (P. L., page 242). 



Failure to comply with afocesaid provision, to be punishable by 



fine not exceeding |100. 



Act July 25, 1897, section 2, (P. L., page 243). 



21. Exonerations may be made of taxes assessed in boroughs and 



townships, as heretofore. 



Act June 25, 1885, section 10, (P. L., page 189). 



22. Accounts to be settled by borough and township auditors, and 

 a separate account to be stated for each different tax collected. Col- 

 lectors of State and county taxes to settle with county commis- 

 sioners. 



Act June 25, 1885, section 11, (P. L., page 189). 



28. Taxes charged on unseated lands to be certified to county 



commissioners to be collected as heretofore. 

 Act June 25, 1885, section 12, (P. L., page 189). 



24. Act not to apply to taxes, the collection of which is regulated 



by local laws. 



Act June 25, 1885, section 13, (P. L., page 189). t 



♦See act of April 10, 1862, (P. L.., page 377), as to Delaware county, applica- 

 ble to Chester city. 



tSee local laws as follows: Allegheny county, 1861, page 450, and 1866, 

 page 390; Armstrong county, 1873, page 357; Bedford county, 1868, page 1017; 

 Bucks county, 1859, page 294, 1864, page 177, 1867, page 201, 1868, page 588, 

 and 1873, page 604; Cambria county, 1872, page 994, and 1899, page 111; Carbon 

 county, 1866, page 966; Chester county, 1868, page 595, 1869, page 553, and 1872. 

 page 820; Clarion county, 1854, page 171, and 1865, page 511; Cumbarland 

 county, 1867, page 836, and 1873, page 661; Franklin county, 1853, page 128; 

 Fulton county, 1864, page 373; Greene county, 1855, page 528, 1857, page 163, 

 and 1869, page 808; Huntingdon county. 1872, page 179; Indiana county, 1872, 

 page 954, and 1873, page 472; Jefferson county, 1857, page 53, and 1871, page 



