No 6. DEPARTMENT OF AGRICULTURE. 183 



Moneys leceivod to be paid to townships and districts entitled to 



receive the same. 



Act July 8, 1885, section 3, (P. L., page 268). 



G(>. Kighl of rcdeniplion having passed, lauds may be sold by 

 couuty commissioners at public sale, and to be assessed against pur- 

 chasers. 



Act July 8, 1885, section 4, (P. L., page 269). 



(57. Tenants liable for road tax, and may deduct same from lent 



due, and sue and recover same Iiom owner. 



Act April 6, 1802, section 8, (3d Smithi's Laws, page 516). 



()8. Liable for all taxes on lands they occupy; and may either 

 deduct same from rent or recover them ftom owners. 



Act April 3, 1804, section 6, (4th Smitli's Laws, page 201). 



.C5ENERAL PROVISIOKkS. 



1. Where township lines divide a tract of land, the assessment 

 it to be made in the township in which the mansion house is situated, 

 but this is not applicable where mansion house is in an incorporated 

 city or borough. 



Act July 11, 1842, section 59, (P. L., page 331); act April 25, 1850, section 

 15, (P. L., page 572). 



2. When line dividing a township and a borough, or two town- 

 ships, passes through mansion house on farm land, owner may 

 choose place of residence of occupants of said house; but if this is 

 not done, occupants to be regarded as wholly within the township, 

 and to be assessed accordingly. 



Act May 24, 1878, (P. L., page 131). 



3. When county lines divide a tract of land, and W'hen lines sepa- 

 rate a borough from a township or one borough from another, as- 

 sessment to be made where mansion house is situated. 



Act June 1, 1883, (P. L., page 51); act May 23, 1871, (P. L., page 1067). 



4. Estates of decedents may be taxed in names of decedents, or 



their respective executors, administrators or heirs. Tax to be a 



lien for one year from first day of June following the assessment, 



and may be collected from persons in possession. Expiration of 



lien not to prevent collection within the time provided in other cases. 



Not to repeal other laws fixing a different time for existence of 



liens. 



Act April 22, 1846, section 23, (P. L., page 491). 



5. Persons transplanting on their own premises, on side of public 

 highways, fruit, shade or forest trees, of suitable size, to be allowed 



