204 ANNUAL REPORT OF THE Off. Due. 



2. Buildings in course of .erection to be exempt from taxation, if 

 exempt when completed. 



Act June 4, 1879, (P. L., page 90). 



3. County bonds, owned by a public corporation within the county 

 issuing the bonds, the income from which is by law appropriated ex- 

 clusively to the support of the poor and the maintenance of the 

 public roads of the county, are exempt from taxation for State pur- 

 poses. 



Act March 24, 1877, (P. L., page 44). 



4. So much of the capital stock and shares of corporations, lim- 

 ited partnerships or joint stock associations organized for manufac- 

 turing purposes, as is invested in and actually and exclusively 

 employed in carrying on manufacturing within the Commonwealth, 

 except companies engaged in the manufacture of spirituous and malt 

 liquors and such as enjoy and exercise the right of eminent domain, 

 are exempt from taxation. 



Act June 8, 1893, (P. L., page 355); act June 8, 1891, section 5, (P. L., 

 page 238) ; act June 1, 1889, section 21, (P. L., page 431) ; act June 30, 1885, 

 section 20, (P. L., page 199). 



5. The capital stock and shares of stock of building and loan asso- 

 ciations, except prepaid and matured stock, are exempt from taxa- 

 tion. 



Act June 8, 1891, section 1, (P. L., page 421); act May 22, 1883, (P. L., 

 page 38); act July 15, 1897, section 2, (P. L., page 294). 



6. Assessors to make return to county commissioners of all prop- 

 erty exempt from taxation, in a separate list, for which service 

 they receive the same compensation as is allowed for- like services 

 in other cases. 



Act April 5, 1849, section 5, (P. L., page 962). 



SPECIAL I'KO VISIONS AS TO CITIES OF THE TniRD CLASS. 



1. Cities of third class empowered to enact ordinances for levy 

 and collection of taxes for general revenue purposes, not to exceed 

 ten mills on the dollar in any one year, on all persons, and on real, 

 personal and mixed property within the limits of the cities taxable 

 for county purposes. 



Act May 23, 1889, article V. section 3, clause 1. (P. !>.. page 286). 



