192 ANNUAL REPORT OF THfi Ofi. Doo. 



5. Returns for collection of taxes on unseated lands to be made 

 on or before the first day of February in each year, and if not so 

 made such returns not to be thereafter received and the taxes not 

 to be liens on real estate; but this section is not to be so construed 

 as to exempt assessors and collectors, and their bail, from liability 

 for not making their returns according to law. 



Act April 21, 1856, section 2, (P. L., page 477); act February 23, 1858, 

 (P. L., page 45.) 



6. Supervisors and collectors of road and other taxes to make 

 leturns of exonerations claimed on or before the first day of Feb- 

 ruary in each year; and count}^ commissioners not to grant any ex- 

 onerations after that time, and the county treasurer not to sell any 

 lands returned and the taxes exonerated after that time. 



Act April 21, 1856, section 3, (P. L., page 477); act February 23, 1858, 

 (P. L., page 45). 



7. Unseated lauds to be assessed for poor tax in the same manner 

 as other real estate, and when not voluntarily paid, the collector 

 or overseer of the poor of the proper district, to certify the same to 

 the county commissioners, as in the case of road and school tax; 

 and county commissioners to enforce collection with taxes assessed 

 for county purposes, and when collected to be paid to overseers of 

 poor of the proper district by orders drawn by county commissioners 

 on county treasurer. 



Act May 14, 1874, (P. L., page 155).* 



8. Taxes charged upon unseated lands not to be collected by 

 borough and township collectors, but to be certified and returned by 

 authorities levying the tax to county commissioners, to be collected 

 as heretofore. 



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



9. All taxes levied upon unseated lands to be paid by owners 

 within the year for which levied, and in case of failure to do so, six 

 per cent, interest to be charged from first day of the year following 

 that for which tax is levied until tax is paid or land sold for taxes. 



Act June 6, 1887, (P. L., page 363). 



10. County commissioners may direct county treasurer to receive 

 in advance for a term not exceeding six years a sum which in their 

 estimation, will be equal to the taxes that ought to be imposed 

 upon the land during said time. 



Act March 13, 1815, section 8, (P. L., 1814-15, page 180). 



*See act January 30, 1862, (P. L., page 8), as to Columbia county. 



