No. 6. DEPARTMENT OF AGRICULTURE. 181 



45. Township treasurer in snch townships to give bond, take 

 charge of township moneys, and have his accounts audited annually 



by township auditors. 



Act April 28, 1899, section 13, (P. L., page 109). 



46. Payment of occupation or poll tax for others prohibited, ex- 

 cept on written order signed by the electors authorizing the same. 



thirty or more days prior to an election. 



Act July 15, 1897, section 1, (P. L., page 276). 



47. Collectors prohibited from receiving or receipting for occupa- 

 tion or poll tax except from electors themselves, or on their written 

 and signed order authorizing payment of tax. 



Act July 15, 1897, section 2, (P. L., page 276). 



48. Unlawful to note on receipt obtained in violation of act. 

 Act July 15, 1897, section 3, (P. L., page 276). 



49. Violation of act punishable by tine not exceeding |200, or 



imprisonment not less than twenty days nor more than six months. 

 Act July 15, 1897, (P. L., page 276). 



50. Collectors failing to perform duties, subject to a penalty of |50. 

 Act April 22, 1846, section 20, (P. L., page 490). 



51. No person to be re-appointed collector of county tax until 

 amounts received on former duplicates are finally settled and paid 

 over. 



Act April 15, 1834, section 42 (P. L., 1833-34, page 518) ; act February 28, 

 1835, section 5, (P. L., 1834-35, page 46). 



52. Abatements and exonerations to be made for mistakes, indi- 

 gent persons, unseated lands, etc. 



Act April 15, 1834, section 48, (P. L., 1833-34, page 518). 



53. Receipts not to be given for unassessed or exonerated taxes, 

 nor shall such taxes be received, unless persons exonerated volun- 

 tarily appear and tender payment; and names not to be added to lists 

 of taxables returned by assessors. Penalty for violating section is 



a fine of |100 and removal from office. 



Act May 27, 1841, section 8, (P. L., page 402). 



54. Conversion, misappropriation and failure to pay over taxes 

 by tax collectors, to be deemed embezzlement. Persons offending, 

 and their accessories, liable to a fine not exceeding |yOO and im- 

 prisonment not exceeding five years, either or both. 



Act June 3, 1885, (P. L., page 72). 



55. County treasurer to issue warrant to sheriff to take body and 

 seize effects of defaulting collectors. 



Act April 11, 1799, section 18, (3d SmitU's Laws, page 399). 



