How Aliens Who Are Honorably Discharged from Service in United States Army or Navy May Become Citizens. 21. Any native born Filipino of the age of twenty-one years and upward who has declared his intention to become a citizen of the United States and who has enlisted or may hereafter enlist in the United States Navy or Marine Corps or the Navy Auxiliary Service, and who, after service of not less than three years, may be honorably discharged therefrom, or who may receive an ordinary discharge with recommendation for reenlistment; or any alien, or any Porto Rican not a citizen of the United States, of the age of twenty-one years and upward, who has enlisted or entered or may hereafter enlist in or enter the armies of the United States, either the Regular or the Volunteer Forces, or the National Army, the National Guard or Naval Militia of any State, Territory, or the District of Columbia, or the State militia in Federal service, or in the United States Navy or Marine Corps, or in the United States Coast Guard, or who has served for three years on board of any vessel of the United States Government, or for three years on board of merchant or fishing vessels of the United States of more than twenty tons burden, and while still in the service on a reenlistment or reappointment, or within six months after an honorable discharge or separation therefrom, or while on furlough to the Army Reserve or Regular Army Reserve after honorable service, may, on presentation of the required declaration of intention petition for naturalization without proof of the required five years' residence within the United States if upon examination by the representative of the Bureau of Naturalization, in accordance with the requirements of this subdivision it is shown that such residence can not be established; any alien serving in the military or naval service of the United States during the time this country is engaged in the present war may file his petition for naturalization without making the preliminary declaration of intention and without proof of the required five years' residence within the United States. * Provided, That it shall not be lawful any court on election day or during the election in the jurisdiction of the court: 1918.) to make a declaration of intention before the clerk of 22. An alien applying for naturalization under the provision of the Act of Congress of July 19, 1919, must appear for examination within one year after all American forces abroad have been returned before a representative of the Bureau of Naturalization prior to filing his petition. At that time he must produce his honorable discharge certificate and be accompanied by two citizens of the United States each of whom can identify him as the person named therein. In addition to being exempted from paying the $4.00 fee, he is relieved from the necessity for having a declaration of intention and obtaining a certificate of arrival, and his petition may be heard immediately in the most convenient court exercising naturalization jurisdiction. Naturalization to Alien Enemies Prohibited. No alien who is a native, citizen, subject, or denizen of any country, State, or sovereignty with which the United States is at war shall be admitted to become a citizen of the United States unless he made his declaration of intention not less than two nor more than seven years prior to the existence of the state of war, or was at that time entitled to become a citizen of the United States, without making a declaration of intention, or unless his petition for naturalization shall then be pending and is otherwise entitled to admission, notwithstanding he shall be an alien enemy at the time and in the manner prescribed by the laws passed upon that subject. (Section 4 of Act of Congress of May 9, 1918.) Naturalization of Chinese Prohibited. 23. That hereafter no State court or court of the United States shall admit Chinese to citizenship; and all laws in conflict with this act are hereby repealed. (Sec. 14 of United States Statutes at Large, Vol. 22, Page 61.) Penalty for Falsely Making, Forging or Counterfeiting Naturalization Certificates. 24. Whoever shall falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged, or counterfeited, or shall knowingly aid or assist in falsely making, forging, or counterfeiting any certificate of citizenship, with intent to use the same, or with intent that the same may be used by some other person, shall be fined not more than ten thousand dollars, or imprisoned not more than ten years, or both. (Sec. 74 of Act of Congress of March 4, 1999.) Whoever shall engrave, or cause or procure to be engraved or assist in engraving, any plate in the likeness of any plate designed for the printing of a certificate of citizenship, or whoever shall sell any such plate, or shall bring into the United States from any foreign place any such plate, except under the direction of the Secretary of Labor or other proper officer; or whoever shall have in his control, custody, or possession any metalic plate engraved after the similitude of any plate from which any such certificate has been printed, with intent to use or to suffer such plate to be used in forging or counterfeiting any such certificate or any part thereof; or whoever shall print. photograph, or in any manner cause to be printed, photographed, made, or executed, any print or impression in the likeness of any such certificate, or any part thereof; or whoever shall sell any such certificate, or shall bring the same into the United States from any foreign place, except by direction of some proper officer of the United States, or whoever shall have in his possession a distinctive paper which has been adopted by the proper officer of the United States for the printing of such certificate, with intent unlawfully to use the same, shall be fined not more than ten thousand dollars, or imprisoned not more than ten years, or both. (Sec. 75 of Act of Congress of March 4, 1909.) Penalties for Fraudulent Use or Possession of Naturalization Certificates. 25. That it is hereby made a felony for any clerk or other person to issue or be a party to the Issuance of a certificate of citizenship contrary to the provisions of this act, except upon a final order under the hand of a court having jurisdiction to make such order, and upon conviction thereof such clerk or other person shall be punished by imprisonment for not more than five years and by a fine of not more than five thousand dollars, in the discretion of the court. (Sec. 18 of Act of Congress of June 29, 1906.) Whoever, when applying to be admitted a citizen, or when appearing as a witness for any such person, shall knowingly personate any person other than himself, or shall falsely appear in the name of a deceased person, or in an assumed or fictitious name, or whoever shall falsely make, forge, or counterfeit any oath, notice, affidavit, certificate, order, record, signature, or other instrument, paper, or proceeding required or authorized by any law relating to or providing for the naturalization of aliens; or whoever shall utter, sell, dispose of, or shall use as true or genuine, for any unlawful purpose, any false, forged, antedated, or counterfeit oath, notice, certificate, order, record, signature, instrument, paper, or proceeding above specified; or whoever shall sell or dispose of to any person other than the person for whom it was originally issued any certificate of citizenship or certificate showing any person to be admitted a citizen, shall be fined not more than one thousand dollars, or imprisoned not more than five years, or both. (Sec. 76 of Act of Congress of March 4, 1909.) Whoever shall use or attempt to use, or shall aid, assist or participate in the use of any certificate of citizenship, knowing the same to be forged, counterfeit, or antedated, or knowing the same to have been procured by fraud or otherwise unlawfully obtained; or whoever, without lawful excuse, shall knowingly possess any false, forged, antedated, or counterfeit, certificate of citizenship purporting to have been issued under any law of the United States relating to naturalization, knowing such certificate to be false, forged, antedated, or counterfeit, with the intent unlawfully to use the same; or whoever shall obtain, accept, or receive any certificate of citizenship, knowing the same to have been procured by fraud or by the use or means of any false name or statement given or made with the intent to procure, or to aid in procuring, the issuance of such certificate, or knowning the same to have been fraudulently altered or antedated; or whoever, without lawful excuse, shall have in his possession any blank certificate of citizenship provided by the Bureau of Naturalization with the intent unlawfully to use the same; or whoever, after having been admitted to be a citizen, shall, on oath or by affidavit, knowingly deny that he has been so admitted. with the intent to evade or avoid any duty or liability imposed or required by law, shall be fined not more than one thousand dollars, or imprisoned not more than five years, or both. (Sec. 77 of Art of Congress of March 4, 1909.) Whoever shall in any manner use, for the purpose of registering as a voter, or as evidence of a right to vote, or otherwise unlawfully, any order, certificate of citizenship, or certificate. judgment, or exemplification, showing any person to be admitted to be a citizen, whether heretofore or hereafter issued or made, knowing that such order, certificate, judgment, or exemplification has been unlawfully issued or made; or whoever shall unlawfully use, or attempt to use, any such order or certificate, issued to or in the name of any other person, or in a fictitious name, or the name of a deceased person, shall be fined not more than one thousand dollars, or Imprisoned not more than five years, or both. (Sec. 78 of Act of Congress of March 4, 1909.) Whoever shall knowingly use any certificate of naturalization heretofore or which hereafter may be granted by any court, which has been or may be procured through fraud or by false evidence, or which has been or may hereafter be issued by the clerk or any other officer of the court without any appearance and hearing of the applicant in court and without lawful authority; or whoever, for any fraudulent purpose whatever, shall falsely represent himself to be a citizen of the United States without having been duly admitted to citizenship, shall be fined not more than one thousand dollars, or imprisoned not more than two years, or both. (Sec. 79 of Act of Congress of March 4, 1909.) Penalty for Charging Additional Fees in Naturalization Proceedings. 26. That it shall be unlawful for any clerk of any court or his authorized deputy or assistant exercising jurisdiction in naturalization proceedings to demand, charge, collect, or receive any other or additional fees or moneys in naturalization proceedings save the fees and moneys herein specified; and a violation of any of the provisions of this section or any part thereof is hereby declared to be a misdemeanor and shall be punished by imprisonment for not more than two years, or by a fine of not more than one thousand dollars, or by both such fine and imprisonment. (Sec. 21 of Act of Congress of June 29, 1906.) 27. That the clerk of any court exercising jurisdiction in naturalization proceedings, or any person acting under authority of this act who shall knowingly certify that a petitioner, affiant or witness named in an affidavit, petition, or certificate of citizenship, or other paper or writing required to be executed under the provisions of this act, personally appeared before him and was sworn thereto, or acknowledged the execution thereof or signed the same, when in fact such petitioner, affiant, or witness did not personally appear before him, or was not sworn thereto, or did not execute the same, or did not acknowledge the execution thereof, shall be punished by a fine not exceeding five thousand dollars, or by imprisonment not to exceed five years. (Sec. 22 of Act of Congress of June 29, 1906.) Penalty for Fraudulently Procuring Naturalization. 28. That any person who knowingly procures naturalization in violation of the provisions of this act shall be fined not more than five thousand dollars, or shall be imprisoned not more than five years, or both, and upon conviction the court in which such conviction is had shall thereupon adjudge and declare the final order admitting such person to citizenship void. Jurisdiction is hereby conferred on the courts having jurisdiction of the trial of such offense to make such adjudication. Any person who knowingly aids, advises, or encourages any person not entitled thereto to apply for or to secure naturalization, or to file the preliminary papers declaring an intent to become a citizen of the United States, or who in any naturalization proceeding knowingly procures or gives false testimony as to any material fact, or who knowingly makes an affidavit false as to any material fact required to be proved in such proceeding, shall be fned not more than five thousand dollars, or imprisoned not more than five years, or both. (Sec. 23 of Act or Congress of June 29, 1906.) Unlawful for Political Parties or Their Representatives to Pay Expenses of Procuring Certificates of Naturalization-Penalty. 29. On and after the passage of this act it shall be unlawful for any officer or any member of any committee or organization of any political party, or any candidate for office nominated by any political party or nomination papers or for any person in behalf of said committee, organization or candidate to pay or furnish the money to pay, or in any way to become responsible for the payment of the fees and expenses directly or indirectly incurred by an alien in attending upon any court for the purpose of and in obtaining his naturalization papers. 1893, Sec 1, P. L. 36.) (Act Any person violating the provisions of the first section of this act shall upon conviction in a summary proceeding before any city magistrate, alderman or justice of the peace, who are hereby given jurisdiction to try said offenders in a summary way, for each offense, pay a fine of fifty dollars, which, when collected, shall be paid into the county treasury of the county wherein the offense was committed. (Act 1893, Sec. 2, P. L. 36.) If any person convicted in the manner prescribed in the second section of this act and sentenced to pay a fine or fines shall refuse or fail to forthwith pay said fine or fines and costs to the city magistrate, alderman or justice of the peace before whom he is convicted, or give satisfactory security to be approved by said magistrate, alderman or justice of the peace to pay the same within ten days, he shall be committed to county jail, there to be held one day for every five dollars of the fine or fines which he has been sentenced to pay: Provided, however, That said imprisonment shall not prevent the collection of said fine or fines and costs by legal process. (Act 1893, Sec. 3, P. L. 36.) Penalty on Prothonotary or Others for Fraudulent Issue of Naturalization Papers. 30. If any prothonotary, clerk, or the deputy of either, or any other person, shall affix the seal of any court to any naturalization paper, or permit the same to be affixed, or give out, or cause or permit such naturalization paper to be given out, in blank, whereby it may be fraudulently used, or furnish a naturalization certificate to any person who shall not have been duly examined and sworn in open court, in the presence of some of the judges thereof, according to the act of Congress, or shall aid in. connive at, or in any way permit the issue of any fraudulent naturalization certificate, he shall be guilty of a misdemeanor; or if any one shall fraudulently use any such certificate of naturalization, knowing that it was fraudulently issued, or shall vote or attempt to vote thereon, or if any one shall vote or attempt to vote on any certificate of naturalization not issued to him, he shall be guilty of a misdemeanor; and either or any of the persons. their aiders or abettors, found guilty of either of the misdemeanors aforesaid, shall be fined in a sum not exceeding one thousand dollars, and imprisonment in the proper penitentiary for a period not exceeding three years. (Act 1874, Sec. 20, P. L. 41.) Penalty for Swearing Falsely, in Order to Procure Naturalization Certificate-Certificate Thus Obtained to be Null and Void-Penalty for Voting in Boroughs and Townships on Such Certificate. 31. Any person who, on oath or affirmation, in or before any court in this State, or officer authorized to administer oaths, shall, to procure a certificate of naturalization for himself or any other person, wilfully depose, declare or affirm any matter to be fact, knowing the same to be false, or shall in like manner deny any matter to be fact, knowing the same to be true, shall be deemed guilty of perjury; and any certificate of naturalization issued in pursuance of any such deposition, declaration or affirmation, shall be null and void; and it shall be the duty of the court issuing the same, upon proof being made before it that it was fraudulently obtained, to take immediate measures for recalling the same for cancellation. And any person who shall vote or attempt to vote on any paper so obtained, or who shall in any way aid in, connive at, or have any agency whatever in the issue, circulation or use of any fraudulent naturalization certificate. shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall undergo an imprisonment in the penitentiary for not more than two years, and pay a fine not more than one thousand dollars, for every such offense, or either, or both, at the discretion of the court. (Act 1874, Sec. 21, P. L. 41.) ARTICLE XII. +ASSESSMENTS AND TAXES. Electors Over Twenty-two Years of Age to Vote Must Have Paid a State or County Tax. 1. Every male citizen * * twenty-two years of age and upward, shall have paid within two years a State or county tax, which shall have been assessed at least two months and paid at least one month before the election. (Art. 8, Sec. 1, Constitution.) When Occupation and Poll Tax Shall be Assessed-Penalty on Assessor for Making Assessment After Regular Time. 2. It shall not be lawful for any assessor to assess A tax against any person whatever, within sixty-one days next preceding the annual election in November; any violation of this provision shall be a misdemeanor, and subject the officer so offending to a fine, on con viction, not exceeding one hundred dollars, or to imprisonment not exceeding three months, or both, at the discretion of the court. (Act 1874, Sec. 18, P. L. 40.) Payment of Occupation or Poll Tax for Other Persons, Except on Written Order. Prohibited. 3. *** It shall be unlawful for any person or persons to pay or cause to be paid any occupation or poll tax assessed against any elector, except on the written and signed order of such elector authorizing such payment to be made, which written and signed order must be pre sented at least thirty days prior to the date of holding the election at which such elector desires to vote. (Act 1897, Sec. 1, P. L. 276.) The payment of an occupation or poll tax with the money of the taxable at his request by another person without a written and signed order of the elector as required will prevent the taxable from voting on a tax receipt which he has acquired in such a manner. Corydon Township Election, 236 Pa. 588. See also Article I for Enrollment of Voters for Primary Elections; Article II, Personal Registration, Cities of the First Class: Article XIII for Boroughs and Township Assessors; and Article XIV for Registration of Voters in Boroughs and Townships. Tax Collectors Shall Not Receive Occupation or Poll Tax from Persons Other than those Against Whom Taxes Were Assessed. 4. It shall be unlawful for any officer, clerk or other person authorized to collect taxes and receipt therefor, to receive payment of, or receipt for any occupation or poll tax assessed for State or county purposes from any person other than the elector against whom such tax shall have been assessed, except upon his written and signed order authorizing such payment to be made. (Act 1897, Sec. 2, P. L. 276.) Unlawful to Vote on Occupation or Poll Tax Receipts Illegally Obtained. 5, It shall be unlawful for any person to vote or attempt to vote at any election upon a tax receipt obtained in violation of this act. (Act 1897, Sec. 3, P. L. 276.) Penalty for Fraudulently Obtaining Occupation or Poll Tax Receipt or Attempting to Vote Thereon. 6. Any person who shall violate any of the provisions of this act shall be deemed guilty of a misdemeanor, and on conviction thereof in the court of quarter sessions of the proper county, be punished by imprisonment in the county prison for a term of not less than twenty days nor more than six months, in the discretion of the court, or by such fine not exceeding two hundred dollars, as said court shall impose. (Act 1897, Sec. 4, P. L. 276.) What Persons and Property Shall be Assessed for Taxes. 7. The assessors of the several counties shall, on the receipt of the precepts aforesaid, proceed to take an account, in the form directed by the commissioners, of the names and surnames of all the taxable inhabitants within their respective wards, townships and districts, and also an account of the following real and personal property. I. Real estate, viz: All houses, lands, lots of ground and ground-rents, mills and manufactories of all descriptions, all furnaces, forges, bloomeries, distilleries, sugar-houses, malt-houses, breweries, tan-yards and ferries. II. The following personal estate, viz: All horses, mares, geldings and cattle above the age of four years. III. All offices and posts of profit, professions, trades and occupations, and all single freemen above the age of twenty-one years, who shall not follow any occupation or callings. 1834, Sec. 4, P. L. 512.) Duty of Assessors When False Returns are Made. (Act 8. If the several assessors of this Commonwealth, in the discharge of their respective duties, shall have reason to believe any person or persons or corporation shall have rendered a false return of his. her or their property, trade, profession, occupation, or any article made taxable by law. or shall not make a full disclosure of the same, the said assessors shall return what they shall believe to be the full value and amount thereof to the commissioners of the proper county; and if the person or persons or corporation thus assessed shall feel aggrieved, an appeal may be had, according to the existing law, from such assessment, and it shall be lawful for the county commissioners to administer an oath or affirmation to the person or persons or corporation taking such appeal. touching the value and amount of their property, trade, occupation or profession, or any article made taxable, and if they deem an abatement proper, the same shall be made; but the said commissioners may, if they see proper, receive other evidence, (Act 1841, Sec. 5, P. L. 394.) In Philadelphia, Poll and Personal Tax to be Assessed by Canvassers-To Whom Tax Shall be Paid. 9. The assessors of the city of Philadelphia shall not assess any poll or personal tax for election purposes. but all such tax shall be assessed, in the several election divisions in the said city. by the canvassers of said divisions and shall be paid to the receiver of taxes of the said city, or to his agents specially appointed by him to receive the same: Provided, That owners of real estate or personal property, who shall have paid a State or county tax upon the same, within two years of any election, which shall have been assessed at least (sixty) days before such election shall not be required to pay any additional tax to entitle them to the privilege of electors. (Act 1870, Sec. 4. P. L. 54.) In Philadelphia Registrars of Electors Shall Act as Deputy Poll-Tax Collectors on Registration Days By Whom Appointed. 10. The receiver of taxes in cities of the first class of this Commonwealth shall designate one of the registrars appointed by the registration commissioners for each election district in said rities, to be deputy poll-tax collector for such district; who shall receive poll-taxes from persons who have been duly assessed in said district, and make proper receipt therefor, on any of the registration days provided by law. (Act 1913, Sec. 1, P. L. 994.) Poll-Tax Receipts Shall be Prepared by Receiver of Taxes in Philadelphia-To be Bound in Book Form and Kept as Records. 11. The receiver of taxes shall prepare blank poll-tax receipts, bound together in books containing fifty each. impressed with the proper seal of the city, which said books shall be issued to the said deputy collectors of poll-tax from time to time as required; and the stub of each receipt. together with all unused receipts, shall, on or before the second day next succeeding each regis tration day, he returned to the receiver of taxes, and kept by him as a part of the records of his department for a period of two years. (Act 1913, Sec. 2, P. L. 994.) Deputy Collectors of Poll Taxes in Philadelphia Shall Give Bond-Compensation-Time for Making Return of Moneys Collected. 12. The said deputy poll-tax collectors shall give bond in form and amount approved by the receiver of taxes, and shall, for their services, receive ten per centum of the amount collected by them. which shall be in addition to the compensation allowed them by law for their services as registrars. They shall make a full return of all moneys (less their commission of ten per centum) and blank receipts, received by them, on or before the second day next succeeding each registration day. (Art 1913, Sec. 3, P. T. 995.) Poll-Tax Collector in Philadelphia, Who, Upon Request, Refuses to Accept Payment of Tax from Elector When Properly Assessed, or His Duly Authorized Agent Shall be Guilty of a Misdemeanor-Penalty. 1 13. Any deputy poll-tax collector who shall, upon request, refuse to accept the payment of a tax and to furnish a receipt therefor, from an elector, upon whom said tax has been properly assessed. and who offers the same according to law, or who shall accept payment of a tax from, and issue a receipt to, any person other than the said elector or his duly authorized agent or attorney, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars. (Act 1913, Sec. 4, P. L. 995.) All Assessments and Valuations of Property in Luzerne County to be Made by the Board for the Assessment and Revision of Taxes. 14. In counties of this Commonwealth, containing a population of not less than three hundred thousand nor more than one million, * all assessments and valuations of property, whether real or personal, taxable for State and county purposes, including occupations, shall be made by a board consisting of three persons, to be designated as the Board for the Assessment and Revision of Taxes. (Act 1905, Sec. 1, P. L. 47.) * The said Board shall divide the county into convenient districts and shall appoint one subor dinate assessor for each of said districts. The said subordinate assessors shall make assessments and valuations of all the property taxable for State and county purposes, together with a list of all persons taxable upon occupations, in their respective districts. (Act 1905, Sec. 2, P. L. 47.) All Assessments and Valuations of Property Including Occupations in Allegheny County to be Made by the Board for the Assessment and Revision of Taxes. 15. In each county of the Commonwealth having a population of not less than eight hundred thousand nor more than one million five hundred thousand inhabitants, there is hereby created a board, to be designated as the board for the assessment and revision of taxes, composed of seven persons, citizens of the county. The members of such boards shall be appointed by the county commissioners of such county, and shall hold their office for the term of four years from the first Monday of January, one thousand nine hundred and twenty; and the county commissioners shall fill all vacancies in the board for the unexpired term thereof. 1919, Sec. 1, P. L. 1093.) (Act It shall be the duty of the board for the assessment and revision of taxes in each county to which this act applies to make and to have supervision of the making of all assessments and valuations of property, whether real or personal, taxable for State or county purposes, and including also occupations. (Act 1919, Sec. 2, P. L. 1094.) The said board shall divide the county into convenient districts, and shall appoint one subordinate assessor for each of said districts. (Act 1919, Sec. 3, P. L. 1094, as amended by Act 1921, Sec. 1, P. L. 307.) The subordinate assessors shall make the assessment and valuations of all property taxable for State or county purposes, together with a list of all persons taxable upon occupations, within their respective districts, and, in so doing, shall view all property in their district taxable for such purposes, and shall make a personal house-to-house canvass of their district, in order that such lists of persons taxable upon occupations may be accurate and correct in so far as it is possible to so make them. All such assessors who shall fail to make such assessments and lists in the manner as herein provided shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars, and, in default of the payment of such fine and costs, to undergo an imprisonment not exceeding ninety days. (Act 1919, Sec. 4. P. L. 1094.) The subordinate assessors shall make such assessments of property and occupations each year preceding the triennial assessment in such counties, and shall file the same with the board for the assessment and revision of taxes on or before the first Monday of November of such year. (Act 1919, Sec. 5, P. L. 1094; as amended by Act 1921, Sec. 1, P. L. 307.) 16. To Whom Taxes Shall be Paid in Allegheny County. The treasurer of (Allegheny) county shall immediately after the receipt of said duplicate, give at least thirty days' notice, by publication of the times and places at which he will attend in each ward, borough, township, or election district in said county for the purpose of receiving state, county, poor and military taxes; and he shall attend personally or by deputy at least one day in each of said wards, boroughs, townships and precincts, previous to the first day of July in each year, * * (Act 1861, Sec. 21, P. L. 455.) If any person shall, at the time and place appointed as above, or at the treasurer's office before such time, pay the full amount of his taxes as above, less the deduction, he shall be entitled to a deduction of five per centum thereon; and said taxes may be paid to the treasurer at his office, subject to the deduction of five per centum as aforesaid, at any time within three months after the time fixed as above for the payment thereof in the proper district. (Act 1861, Sec. 22, P. L. 435.) Assessors to Make List of Taxable Persons and Property, and Fix Valuation of Same in Counties Other than Philadelphia and Allegheny. * 17. The commissioners of every county shall issue their precept (in the year 1846, and triennially thereafter) to the assessors of the respective townships, wards and districts, who shall proceed to make out and return a just and perfect list, in such form as the commissioners shall direct, of the names of all taxable persons residing within their wards, townships and districts, respectively, and of all property taxable by law, together with a just valuation of the same, to be made in the manner heretofore provided for in the previous section of this act, said valuation to continue until the next triennial assessment, at which time the assessment shall be made by the assessors * * as prescribed by the provisions of this act. (Act 1834, Sec. 2, P. L. 511; as amended by Act 1841, Sec. 6, P. L. 395.) On or before the first day of April in each of the two years succeeding the triennial assessment the commissioners of the respective county shall send a transcript of such triennial assessment to the assessor of every ward, township, and district therein, together with their precepts, requiring him to take an account of all freemen and of all personal property taxable by law, together with a just valuation of the same, and also a valuation of all offices and posts of profit, professions, trades, and occupations taxable by law, enjoining such assessor to make a just return to them within thirty days after the date of such precept, and to note in such return such alterations in his ward, township, or district as may have been occasioned by the transfer or division of real estate, or by the destruction of buildings and also noting all single freemen * who have arrived at the age of twenty-one years since the last triennial assessment, and all others who have since that time come to inhabit in such ward, township or district, together with the taxable property such persons may possess and the valuation thereof, agreeably to the provisions of this act. (Act 1834, Sec. 11, P. L. 513; as amended by Act 1909, Sec. 1, P. L. 492.) |