Pennsylvania Act 1911-786 — TAXES, COLLECTION OF

Act text

TAXES, COLLECTION OF
                 Act of Jun. 15, 1911, P.L. 974, No. 786              Cl. 72
                                  AN ACT

     To provide for the better collection of money and taxes due the
        Commonwealth, and property belonging to, or liable to escheat
        to, the same.

        Section 1.  Be it enacted, &c., That the Auditor General, at
     his discretion, shall have authority to cause to be commenced,
     in the name of the Commonwealth, in any court of the
     Commonwealth having jurisdiction, any appropriate suit at law or
     in equity, by action of assumpsit or otherwise, for any money or
     taxes due the Commonwealth, or property belonging to or liable
     to escheat to the same; and a remedy by means of such suit is
     hereby provided, whether it be now authorized by law or not, and
     any action at law or in equity, both by bill in the nature of a
     bill of discovery, inequity, or otherwise, which may be
     necessary for the ascertainment of the fact as to whether such
     money, taxes, or property exists and are due the Commonwealth,
     whether the defendant or defendants therein have or have not
     made any or all reports thereof required by law.
        Section 2.  For the purpose of investigating the books,
     accounts, documents, or papers of any person or corporation,
     liable by law to make report to the Auditor General for the
     purposes of taxation or payment of bonus, the Auditor General
     may employ, from time to time, one or more expert accountants,
     who shall have power to inspect the same and report thereon, and
     shall receive a reasonable compensation, to be fixed by the
     Auditor General: Provided, That any such investigation shall be
     limited to the books bearing only upon the subject-matter of the
     tax upon which the appeal is taken.
        Section 3.  For the purposes of prosecuting the actions
     hereby authorized, and aiding in the investigation of the facts
     connected therewith, the Auditor General may, from time to time,
     employ one or more counsel, learned in the law, who shall
     receive a reasonable compensation, to be fixed by the Auditor
     General.
        Section 4.  If any person or corporation shall fail to comply
     with any summons of the Auditor General for the attendance of
     persons, or for the production of books, accounts, documents, or
     papers, or shall refuse to be sworn as a witness, or refuse to
     testify fully as such; or if any person or corporation shall
     refuse to permit any person designated by the Auditor General to
     inspect books, accounts, documents, or papers, as required by
     law; the Auditor General may apply, by petition, in the name of
     the Commonwealth, to the court of common pleas having
     jurisdiction, and the court shall make such order, on reasonable
     notice to such person or corporation, as shall compel compliance
     with the law, and the violation of such order shall be a
     contempt of such court and punishable as such. The remedy herein
     provided shall be in addition to other remedies and penalties
     provided by law.