208 ANNUAL REPORT OF THE Off. Doc. 



Board to have custody of books relating to assessment of city tax, 

 and to keep them arranged according to wards and dates; to furnish 

 books to city assessors for taking assessments, and such books to 

 be returned to board on completion of assessments. Board to com- 

 plete their labors and the hearing and determination of appeals on 

 or before March first, after which the assessment is to be copied by 

 wards into duplicates, and to remain as the lawful assessment for 

 city tax, until altered as provided in this act. Decision of board 

 to be subject to appeal to court of common pleas, whose decision 

 shall be final, and appellant to pay costs if appeal is declared ground- 

 less. 



Act May 23, 1895, section 3, (P. L., page 120). 



18. Duplicates, when completed, to be placed in possession of city 



treasurer, on or before the first day of June, who is to receive and 



collect the taxes. Three per centum to be added to taxes remaining 



unpaid on the first day of September, and on the first day of each 



month thereafter one per centum to be added to all outstanding taxes 



until the same are fully paid. 



Act May 23, 1889, article XV, section 7, (P. L., page 319). 



19. On first day of November, city treasurer to place duplicates 

 of unpaid taxes in hands of collectors by him appointed, with his 

 warrant for their collection, and such collectors to receive for their 

 services the compensation councils authorize. Collectors to give 

 bond in a sum equal to the amount of taxes in their duplicates, with 

 two sureties to be approved by councils; and to have and exercise 

 the powers vested by law in collectors of State and county taxes, 

 and may, after five days' notice, seize any property on the premises 

 assessed, whether belonging to tenants or others, without regard 

 to date of assessment of tax, and may levy upon any personal prop- 

 erty of delinquents found witihn the county, for collection of the tax. 



Act May 23, 1889, article XV, section 8, (P. L., page 319). 



20. Collectors to collect tax and make monthly returns and pay- 

 ments to city treasurer, and real estate tax thus paid to be satis 

 fied upon duplicates remaining in city treasurer's office; and such 

 collectors to settle their duplicates within five months from the 

 time they came to their hands, and pay over amounts charged against 

 them, exclusive of exonerations. 



Act May 23, 1889, article XV, section 9, (P. L., page 319). 



21. Schedule of unpaid city taxes, together with descriptions of 

 properties against which assessed, and affidavits of collectors that 

 sufficient personal property out of which taxes can be made, in whole 

 or in part, cannot be found, to bo furnished city treasurer by col- 

 lectors within five months after duplicates are placed in their hands. 



