Pennsylvania Act 1911-830 — CORPORATION TAXES - NOTICE OF SALE OF CORPORATE PROPERTY

Act text

CORPORATION TAXES - NOTICE OF SALE OF CORPORATE PROPERTY
                 Act of Jun. 21, 1911, P.L. 1098, No. 830             Cl. 72
                                  AN ACT

     Requiring sheriffs, receivers, trustees, assignees, masters, or
        other officers, having charge of the sale of the property or
        franchises of corporations, limited partnerships, or joint-
        stock associations, to notify the Auditor General of such
        sale, and to read at the sale a certificate, to be furnished
        by him, relative to liens for State taxes, bonus, and other
        public accounts settlements; providing a fee for said
        officers, and imposing a penalty for neglect or refusal to
        perform such duties.

        Section 1.  Be it enacted, &c., That no sheriff, receiver,
     trustee, assignee, master, or other officer shall sell the
     property or franchises of any corporation, limited partnership,
     or joint-stock association without first filing with the Auditor
     General a statement containing the following information:--
        First.  Name or names of the plaintiff or party at whose
     instance, or upon whose account, the sale is made.
        Second.  The name of the corporation, limited partnership, or
     joint-stock association whose property or franchise is to be
     sold.
        Third.  The time and place of sale.
        Fourth.  The nature of the property to be sold, and the
     location of the same.
        It shall be the duty of the Auditor General, after receiving
     a notice as aforesaid, to furnish to the sheriff, receiver,
     trustee, assignee, master, or other officer having charge of the
     sale, a certified copy or copies of all tax, bonus, or other
     public accounts settlements, on file in his department as liens
     against such corporation, limited partnership, or joint-stock
     association, and, in the case of no liens, a certificate showing
     that fact, which certified copy, copies, or certificate, shall
     be publicly read by such officer at and immediately before the
     sale of the property or franchises of such corporation, limited
     partnership, or joint-stock association. For the services
     performed in accordance with the provisions hereof the officer
     having charge of the sale shall receive the sum of three dollars
     ($3.00), to be taxed and paid as part of the costs of sale.
        Section 2.  Any sheriff, receiver, trustee, assignee, master,
     or other officer, who shall neglect or refuse to comply with the
     provisions of section one of this act, shall forfeit and pay to
     the Commonwealth, for every such offense, neglect, or refusal, a
     fine or penalty of two hundred dollars, to be recovered by suit
     in assumpsit before the court of common pleas of Dauphin County.
        Section 3.  The following acts of Assembly, "An act to aid
     the Auditor General in the collection of taxes due the
     Commonwealth from corporations, limited partnerships, and joint-
     stock associations," approved May twenty-ninth, one thousand
     nine hundred and one (Pamphlet Laws, three hundred and forty-
     four), "An act to aid the Auditor General in the collection of
     taxes due the Commonwealth from corporations, limited
     partnerships, and joint-stock associations," approved May
     twenty-fifth, one thousand nine hundred and seven (Pamphlet
     Laws, two hundred and fifty), and all other acts and parts of
     acts inconsistent herewith,--be and the same are hereby
     repealed.