No. G. DEPARTMENT OF AGRICULTURE. ITU 



25. On failure (o pay tax witliiii thirty days after demand luade, 



(.ollectoi'S to levy amount by distress and sale of goods and chattels 



of delinquents, and in case property sullicient to pay tax cannot be 



found, delinquents may be sent to jail. 



Act April 15, 1834, section 21, (P. L., 1833-34, page 514). 



26. Warrant for collection of tax to be effectual for two years. 



Act April 22, 1846, section 21, (P. L., page 490). 



27. Females, infants and persons of unsound mind not to be 



arrested or imprisoned for non-payment of tax. 



Act April 15, 1834, section 45, (P. L., 1833-34, page 518). 



28. Goods and chattels of persons occupying real estate, liable to 

 distress and sale for non-payment of taxes assessed against such 



real estate, the same as if they were the owners of the real estate. 



Act April 15, 1834, section 46, (P. L., 1833-34, page 518). 



29. Courts may require collectors of special faxes to give bond, and 



in case of failure to do so they nsay appoint collectors of such tax. 

 Act May 25, 1878, (P. L., page 150)."^ 



30. Collectors prohibited from suing for taxes during time war- 

 rant is effective. 



Act April 15, 1834, section 50, (P. L., 1833-34, page 519). 



31. May sue for taxes after expiration of warrant. 

 Act April 11, 1848, section 3, (P. L., page 524). 



32. Executors and administrators of deceased collectors, author- 

 ized to collect unpaid taxes. 



Act March 26, 1867, section 1, (P. L., page 45). 



33. May employ persons to act for them. 

 Act March 26, 1867, section 2, (P. L., page 46). 



34. Collectors may appoint deputies, with approbation of county 

 or township treasurer. 



Act April 15, 1834, section 51, (P. L., 1833-34, page 519). 



35. State, county and poor taxes placed in hands of collectors, to 

 be credited to county treasurer, if previously charged to hira, and 

 charged to collectors; collectors to give bond and make monthly 

 returns. 



Act June 8, 1891, (P. L., page 212). 



1079; Lawrencs county, 1859, page 13, 1861, page 81, and 1873. page 717; Lu- 

 zerne^ county, 1866, page 966; Monroe county, 1867, page 1322; Montgomery 

 county, 18C0, page 665, 1868, page 342, 1871, page 659, aud 1872, page 279; Union 

 county, 1872, page 1055; Washington county, 1855, page 528, and 1857, paga 

 163. See also act March 14, 1860, (P. L., page 166), as to Westmoreland, Fay- 

 ette, Adams and York counties, and act April 8, 1862, (P. L.., page 339). as to 

 Luzerne county. 



