Pennsylvania Act 1844-318 — STATE DEBT REDUCED - PENNSYLVANIA CANAL AND RAILROAD COMPANY INCORPORATED

Act text

STATE DEBT REDUCED - PENNSYLVANIA CANAL AND RAILROAD COMPANY INCORPORATED
                 Act of Apr. 29, 1844, P.L. 486, No. 318              Cl. 53
                                  AN ACT

     To reduce the state debt, and to incorporate the Pennsylvania
        canal and railroad company.

        Section 41.  Lands on which personal property cannot be found
     may be sold for taxes two years due
        All real estate within this Commonwealth, on which personal
     property cannot be found sufficient to pay the taxes assessed
     thereon, and where the owner or owners thereof neglect or refuse
     to pay the said taxes, the collectors of the townships in which
     said lands lie shall return the same to the commissioners of the
     several counties; and the said lands shall be sold as unseated
     lands are now sold, in satisfaction of the taxes due by the said
     owner or owners: Provided, That no sale shall be made of such
     lands for the purpose aforesaid, until the owner or owners
     thereof shall have refused or neglected to pay the taxes
     aforesaid for the space of two years.  1844, April 29, P.L. 486,
     Sec. 41.
        Section 42.  Treasurers to deduct tax from interest
        It shall be the duty of the treasurer of each county,
     incorporated city, district and borough of this Commonwealth, on
     the payment of any dividend or interest, to any holder or agent
     claiming the same, on any scrip, bond or certificate of
     indebtedness issued by said incorporated city, district and
     borough aforesaid, to assess the tax herein made and provided
     for State purposes, upon the nominal value of each and every
     said evidence of debt; said tax to be deducted by the said
     treasurer, on the payment of any interest or dividend aforesaid,
     and the same shall be held by him, until paid over to the State
     Treasurer; and the said treasurers shall be subject to the same
     penalties and liabilities now prescribed by existing laws in
     relation to taxes on bank dividends.  1844, April 29, P.L. 486,
     Sec. 42.
        Section 47.  Neglect of board not to invalidate State taxes
        The refusal or neglect of any or all of the members of county
     boards of revision to be sworn or affirmed, or to discharge the
     duties of such board, shall not be construed so as to invalidate
     or hinder the collection of State taxes imposed by this or any
     other act.  1844, April 29, P.L. 486, Sec. 47.