CHARTER OF THE CITY OF LANCASTER. 1(53 



SO far as the same may apply to the city of Lancaster. The several Asses- 

 sors, after being duly qualified, shall do and perform within their respect- 

 ive wards all the duties that by the usages and laws of this Common- 

 wealth are now enjoined upon the Assessors and Assistant Assessors ; and 

 after they shall have taken the names of the taxable person.s, and an esti- 

 mate of the real and personal estates of the inhabitants of the said city, 

 and the real estate of persons non-residents, they shall meet together as a 

 board to equalize and fix a uniform standard and just valuation on the 

 same; and for neglect of duty they shall be subject to the same penalties 

 as are now provided by law. And they shall make out a duplicate of 

 their assessments and present the same to City Councils on or before the 

 second Wednesday in May in each year, for which they shall receive a 

 compensation from the city ; and the said Councils shall appoint a Board 

 of Appeal to hear all persons who may consider themselves improperly 

 assessed. And the said Board of Appeal shall have power to exonerate 

 or alter the assessments of such persons as they may deem proper, and 

 the office of City Assessor is hereby dispensed with. 



Sec 43. That the Councils of the city of Lancaster, shall have power 

 to provide for the assessment and collection of taxes, not exceeding one 

 and a half per centum upon the city valuation in any one year, on all 

 persons, real and personal property, and all other matters and things 

 within said city taxable for State and County purposes, for the payment 

 of loans to support the government and make the necessary improve- 

 ments of said city ; and the Assessors in the several Wards shall perform 

 the duty of City Assessors, in conformity with the provisions of this act 

 and the ordinances of said city. All taxes assessed and levied upon real 

 estate in pursuance of this act, and the laws and ordinances of said city, 

 shall be a lien on such real estate from the time of such levy, and the 

 lien hereby created shall have priority to, and shall be fully paid and 

 satisfied before any recognizance, mortgage, judgment, debt, obligation 

 or responsibility, which the said real estate may become charged with or 

 liable to from and after the passage of this act; nor shall the defendant 

 or defendants, or other persons, in any writ of fieri facias, venditioni 

 exponas, or levari facias, be entitled to claim any exception under a levy 

 and sale of any real estate charged with such tax, against the allowance 

 or payment of the same. 



Sec 44. That the Councils of the city of Lancaster shall provide and 

 maintain a suitable Lock-up or Station House in some convenient part of 

 said city, and at the expense thereof, to be used as a place of security for 

 confining and detaining vagrants and persons arrested by constables, and 

 the police officers, and for the temporary detention of persons committed 

 by the Mayor or any of the Aldermen on criminal charges, and for 

 43. Ibid., Sec. 30. 44. Ibid., St-c. 31. 



