Pennsylvania Act 1889-176 — MUNICIPAL TAX RETURNS FILED IN DEPARTMENT OF INTERNAL AFFAIRS

Act text

MUNICIPAL TAX RETURNS FILED IN DEPARTMENT OF INTERNAL AFFAIRS
                  Act of May 9, 1889, P.L. 157, No. 176               Cl. 53
                                  AN ACT

     Providing for full and complete compilations and returns to the
        Department of Internal Affairs, of all taxes levied and
        collected in the wards, boroughs and townships of the several
        counties of the Commonwealth.

        Section 1.  Returns of taxes collected to be made by county
     commissioners
        It is hereby made the duty of the county commissioners of
     each county of this commonwealth, including the board of
     revision of the City of Philadelphia, at the expense of the
     State, to procure from the proper persons and officers of the
     wards, boroughs and townships of their respective counties, full
     and complete returns showing the entire amount of taxes levied
     and collected, or worked out, for the maintenance of State,
     county, city, ward, borough and township governments.  It shall
     also be their duty to make a specific return on the following
     subjects:
        I.  The total amount of taxes collected for the support of
     the poor.
        II.  The total amount of taxes collected for the construction
     and repairs of roads and bridges.
        III.  The amount of taxes collected in each year on personal
     property, on occupations and for licenses.
        IV.  The amount of taxes collected on real estate of railroad
     corporations.
        V.  The amount of taxes collected on the real estate of
     corporations other than railroads.  1889, May 9, P.L. 157, Sec.
     1.
        Section 2.  Contents of returns
        Said commissioners shall cause such returns of taxes to be
     made out in tabular form, by assessment districts, on the first
     day of June in each year, and such statements shall cover the
     entire collection of taxes for the year immediately preceding
     the said first day of June, and shall be made out in accordance
     with forms for the purpose, which shall be prepared and
     furnished by the Secretary of Internal Affairs, and when so made
     out the same shall be forwarded to the Secretary of Internal
     Affairs, at Harrisburg, on or before the tenth day of June in
     each year.  And in case the commissioners of any county shall
     refuse or neglect to make out such returns, the same may be
     enforced by mandamus.  1889, May 9, P.L. 157, Sec. 2.
        Section 3.  Refusal to supply information a misdemeanor
        Any persons or officers having possession of information
     called for in this act, who shall refuse to supply the county
     commissioners with the same, when demanded by them, shall be
     guilty of a misdemeanor, and on conviction thereof shall be
     sentenced to pay a fine not exceeding two hundred dollars, to be
     collected as other debts of like amount are by law now
     collectible.  1889, May 9, P.L. 157, Sec. 3.