their duplicates, opposite the names of the persons residing within said independent district, the letters I. D., for the information of the collector of said tax and the county commissioners.62

Fraudulent assessment, etc.-misdemeanor.

433. If any assessor, or assistant assessor shall knowingly and intentionally omit, neglect, or refuse to assess and return any property, person or thing made taxable by law, or shall knowingly and intentionally assess, rate or value the same, at more or less than he shall know and believe the just cash value or rate thereof, or neglect or refuse to assess any tax required by law, he shall be guilty of a misdemeanor in office, and on conviction thereof, be subject to imprisonment not less than three, nor more than twelve months, and fined in a sum not less than one hundred nor more than two hundred dollars.63

Assessment of taxes in cities of the third class where the school district comprises the same territory as the city.

434. In cities of the third class where the school district comprises the same territory as the city, the taxes for school and school building purposes shall be levied on the assessment made for city purposes.64

The city clerk or other competent person authorized by city council shall make, for the use of the school board, a true copy of the completed assessment, and shall duly certify the same to the said board.65

This act is constitutional, School District vs. Smith, 195 Pa. 515, 1900.

Collection of taxes in boroughs and townships. Election of tax collector.

435. The qualified voters of every borough and township in the Commonwealth of Pennsylvania shall, on the third Tuesday of February after the passage of this act and triennially thereafter, vote for and elect one properly quali

62. Act May 8, 1855, P. L. 509.

63. Act May 15, 1841, Sec. 3, P. L. 393. 64. Act May 25, 1897, Sec. 1, P. L. 85. 65. Act May 25, 1897, Sec. 2, P. L. 85.

fied person for tax collector in each of said districts, who shall serve for the term of three years, and shall give a bond annually to be approved by the court.66

The act of June 6, 1893, P. L. 333, repeals the local acts of April 10, 1848, P. L. 443, and March 29, 1851, P. L. 284, so far as those acts related to the appointment of tax collectors, and tax collectors in the townships named in those local statutes are elected by popular vote, as in other portions of the state."7

Tax collector's bond. Renewal, Act June 6, 1893.

436. A tax collector elected for three years under the Act of June 6, 1893, P. L. 333, must renew his bond annually, and liability on the bond is limited to the taxes for the current yea1.68

Vacancies in office of collector of taxes, how filled, under Act June 25, 1885.

437. The courts of quarter sessions shall have power to fill, by appointment, all vacancies in the said office, within their respective counties. And, if any person elected to fill said office shall fail to give bond and qualify as hereinafter provided, on or before the fourth day of the term of said court next ensuing his election, the said court shall declare his office vacant and appoint a suitable person, residing in the proper borough or township, to fill the same.69

Filling vacancies, under Act July 2, 1895.

438. If any vacancy shall take place in the office of tax collector after any ward, district, borough or township election, by reason of the erection of any new ward, district, township or borough, or from the neglect or refusal of any person elected to perform the duties of the office, or by death, resignation or otherwise, the court of quarter sessions of the proper county upon the petition of the town council or any citizen who is a resident of said borough, township, ward, setting forth the fact that a vacancy does exist, shall

66.

67.

Act June 6, 1893, P. L. 333.

Buckwalter vs. Lancaster County, 12 Pa. Superior Ct. 272, 1899. 68. Sullivan County vs. Middendorf, 7 Pa. Superior Ct. 71, 1898. Act June 25, 1885, Sec. 2, P. L. 187.

69.

appoint a suitable person to fill said vacancy for the full or unexpired term.70

Collector to give bond and be sworn.

439. The collector of taxes shall, before he enters upon the duties of his office, take and subscribe an oath of office, and file the same in the office of the court of quarter sessions of the proper county, and shall also enter into a bond to the Commonwealth, in double the probable amount of taxes that will come into his hands, with at least two sufficient sureties; said bond to be approved, by the said court or a judge thereof in vacation, and filed in the office of the clerk of the said court; the condition of which bond shall be, that the said collector shall well and truly collect and pay over or account for, according to law, the whole amount of taxes charged and assessed in the duplicates, which shall be delivered to him.71

When duplicates shall be issued.

440. The several county, borough, township, school, poor and other authorities now empowered, and which may hereafter be empowered, to levy taxes within the several boroughs and townships of this Commonwealth, shall, on or before the 1st day of August of each year after the first election of collector of taxes under this act, issue their respective duplicates of taxes assessed to the collector of taxes of their respective boroughs and townships with their warrants attached, directing and authorizing him to collect the same.

Powers and liabilities of collectors.

;2

441. The collector of taxes shall have all the power for the collection of said taxes, during his term of office, heretofore vested in collectors of county taxes under existing laws, and be subject to the same liabilities and penalties for neglect, or violation of the duties of his office.73

Book to be kept and subject to inspection.

442. The collector of taxes shall provide an appropriate book, the cost of which shall be allowed to him in the set

tlement of his accounts in which he shall enter in alphabetical order the names of all persons charged with taxes in the duplicates aforesaid, and showing the amount of such tax charged against each person, which book shall be at all times open to the inspection of each tax payer, and shall be delivered by the collector of taxes at the expiration of his term to his successor in office. 74

Public notice to be given, and a reduction made for prompt payment.

443. Where any duplicate of taxes assessed is issued and delivered to the collector of taxes, it shall be the duty of said collector to give public notice as soon thereafter as conveniently can be done, by at least ten written or printed notices to be posted in as many public places in different parts of the township or borough, that said duplicate has been issued and delivered to him; and all persons, who shall within sixty days from the date of said notice make payment of any taxes charged against them in said duplicate, shall be entitled to a reduction of five per centum from the amount thereof; and all persons, who shall fail to make payment of any taxes charged against them in said duplicate for six months after notice given as aforesaid, shall be charged five per cent. additional on the taxes charged against them, which shall be added thereto by said collector of taxes and collected by him.75

Collector may levy upon goods for unpaid taxes, and imprison delinquent where no goods.

444. If any person shall neglect or refuse to make payment of the amount due by him for such tax within thirty days from the time of demand so made, it shall be the duty of the collector aforesaid to levy such amount by distress and sale of the goods and chattels of such delinquent, giving ten days' public notice of such sale, by written or printed advertisements and in case goods and chattels sufficient to satisfy the same with the costs cannot be found, such collector shall be authorized to take the body of such delin

quent, and convey him to the jail of the proper county, there to remain until the amount of such tax together with the costs, shall be paid or secured to be paid, or until he shall be otherwise discharged by due course of law.76

Provided that nothing herein contained shall authorize the arrest or imprisonment for non-payment of any tax of any female or infant, or person found by inquisition to be of unsound mind.77

Collector may sue delinquent for recovery of unpaid tax.

445. The provisions of the fiftieth section of an act of the general assembly of this Commonwealth, entitled "An Act relating to the county rates and levies, and township rates and levies," passed April fifteenth, 1834, shall not be so construed as to prohibit a collector of taxes from instituting suit or suites for the recovery of taxes due and unpaid, at any time after the expiration of his warrant; but in all cases where taxes are due and unpaid to any collector, after the expiration of his warrant, when such collector has not been legally exonerated therefrom, every such collector, or person, his executors, administrators, or any of them, is hereby declared to have full right and power to sue for any recovery of the same, with interest thereon, after the expiration of his warrant as aforesaid, from all and every person and persons, bodies politic and corporate, owing the same, as other debts of like amount are now by law recoverable.7

"The Act of April 11, 1848, P. L. 517, Section 3, gives to the collector, after the expiration of his warrant, full right and power to sue for the due and unpaid taxes for which he has not been exonerated, and to recover the same with interest thereon as other debts of like amount are by law recoverable." 79

Days and times fixed for payment and receipt of taxes.

446. The collector of taxes shall, in person or by some person duly authorized, be in attendance for the purpose of

76. Act April 15, 1834, Sec. 21, P. L. 509. 77. Act April 15, 1834, Sec. 45, P. L. 509.

78. Act April 11, 1848, Sec. 3, P. L. 517.

79. Creswell vs. Montgomery, 13 Pa. Superior Ct., 87, 1900.