Limitation.

Second class.

Property that shall be assessed.

Certified duplicate

of last valuation

city.

second class shall not exceed twenty mills on the dollar, and in school districts of the third and fourth class shall not exceed twenty-five mills on the dollar, on the total amount of the assessed valuation of all property taxable for school purposes therein: Provided, That each school district of the second, third or fourth class shall also collect the occupation tax on each male resident or inhabitant of such district, over twenty-one years of age, as herein provided.

Section 538. In all school districts of the second class in this Commonwealth, the school taxes shall be levied and assessed on the real estate and personal property therein, as contained in the assessment made for city tax purposes.

Section 539. In order to enable the board of school to be furnished by directors in all school districts of the second class to levy and assess the necessary school taxes required by such school district each year, the city clerk, or other proper official, shall annually, on or before the first day of April in each year, at the expense of the city, furnish to each school district of the second class for its use, to be retained by it, a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and occupations made taxable in such school district of the second class, stating the name of each taxable, the valuation, description, and kind of property or occupation assessed, all of which real estate, personal property, and occupations are hereby made taxable for school purposes in each such school district of the second class.

Third and fourth classes.

County commissioners shall furnish duplicate of last valuation.

Occupation tax.

Section 540. In all school districts of the third and fourth class in this Commonwealth, the school taxes shall be levied and assessed upon all the property upon which the county taxes are levied and assessed.

Section 541. In order to enable the board of school directors in each school district of the third or fourth class in this Commonwealth to assess and levy the necessary school taxes required by such district each year, the county commissioners in each county shall, on or before the first day of April in each year, at the expense of the county, furnish to each school district of the third or fourth class therein, for its use, to be retained by it, a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and occupations made taxable for county purposes in such school district, stating the name of each taxable, and the valuation, description, and kind of property or occupation assessed, all of which real estate, personal property, and occupations are hereby made taxable for school purposes in each school district of the third or fourth class.

Section 542. Each male resident or inhabitant, over twenty-one years of age, in every school district of the second, third, or fourth class in this Common

wealth, shall, annually, in addition to any tax he may pay on any real estate or other property, pay for the use of the school district in which he is a resident or inhabitant an occupation tax of at least one dol lar.

shall be assessed.

Section 543. In order that the board of school di- Occupation tax. rectors of each school district of the second, third, or fourth class in this Commonwealth may assess, levy and collect an occupation tax of not less than one dollar on each male resident or inhabitant, over twenty-one years of age, in the district, it shall be the duty of the proper assessors in each such school dis trict of this Commonwealth to assess every male resident or inhabitant in such school district, over twenty-one years of age, with an occupation, at such amount as shall be proper, and return the same with the other taxable property in the district, as provided by law. In each school district all such assessments of occupation shall be included and certified in the list of taxable property to be certified to the board of school directors in each such school district as herein provided.

Section 544. In case the occupation of any resident or inhabitant of any school district of the second, third, or fourth class in this Commonwealth, whose name appears upon any tax duplicate therein, is as sessed at such an amount that the school tax therein, at the rate fixed by the board of school directors in levying school taxes in that year, is less than one dollar, such resident or inhabitant shall pay a school tax amounting to the sum of one dollar on his occupation, notwithstanding the amount of his occupation assessment.

One dollar the be paid.

minimum tax to

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onerated.

Section 545. The board of school directors of any school district of the second, third, or fourth class may, persons exat the expense of the district, advertise once a week, for not longer than three weeks, in a newspaper of general circulation in the school district, the names of all persons who have been exonerated by said board from the payment of their school taxes.

Section 546. In all school districts of the second, third, and fourth class in this Commonwealth, as soon as the school tax is assessed and levied by the board of school directors, the secretary shall compute and enter the same, stating the amount of school tax to be collected on the duplicate herein required to be furnished to the district, a certified copy of which shall then be furnished by the board of school directors to the tax collector in each district. In any school district where the collector of school taxes is also collector of county taxes, the secretary of the board of school directors may compute and add the amount of the school taxes to the duplicate furnished by the county commissioners to such tax collector for county purposes. In

Tax duplicates.

of

Where vacancy

exists tax collector

all school districts of the second, third, or fourth class, all tax duplicates shall be furnished, as herein provided, to the tax collector on or before the first Monday of July each year.

Section 547. The board of school directors in each shall be appointed. school district of the second, third, or fourth class in this Commonwealth, where a tax collector is not elected to collect school taxes, or where there is a vacancy, or where any tax collector elected refuses to qualify or furnish a bond as herein provided, shall, annually, on or before the first day of June in each year, appoint one or more suitable persons as tax collectors in said school district: Provided, That the board of school directors in any school district, appointing any tax collector or tax collectors, may authorize and direct any one tax collector to collect the school taxes in any one or more wards or other proper divisions in such school district.

Collector may appoint deputies.

Shall be fur

nished with duplicate and warrant.

Shall give bond.

Section 548. The tax collector elected or appointed in any school district of the second, third, or fourth class, may deputize in writing one or more suitable deputy tax collectors, who when so deputized shall be authorized to collect the school taxes in like manner and with like authority as the tax collector appointing them: Provided, That any tax collector appointing any deputy collector shall be responsible for, and account to the board of school directors for, all taxes collected by said deputy.

Section 549. Each collector of school taxes in every school district of the second, third, or fourth class in this Commonwealth, shall, on or before the first Monday of July in each year, be furnished with his tax duplicate, and a proper warrant, signed by the president and attested by the secretary of the board of school directors, with the corporate seal of said district, if any, attached, authorizing and directing him to collect the school taxes set forth in his duplicate according to law.

Section 550. Every person appointed or elected collector of school taxes in any school district of the second, third, or fourth class in this Commonwealth, in addition to any bonds that he may now be required by law to give, and before receiving his tax duplicate and warrant to collect said school taxes, shall furnish to the school district a proper bond, in an amount to be fixed by the board of school directors, with such surety or sureties as it may approve, conditioned upon the faithful performance of his duties as such tax collector. In case any person elected or appointed tax collector shall fail to furnish a proper bond within fifteen days after his appointment, or notice so to do, then, in any such case, the board of school directors shall appoint another suitable person as collector of the school taxes in said district, in his place and stead

who upon giving the proper bond required by the provisions of this act, shall be the duly authorized person to collect the school taxes in said district for the ensuing school year.

Section 551. Every school tax collector in any school district of the second, third, or fourth class in this Commonwealth, shall, within thirty days after receiving his tax duplicate, properly notify by mail, or otherwise, through a printed or written notice, every taxable on his duplicate; such notice to contain the rate of taxation, the valuation of property and occupation assessed, and the amount of school taxes for the current year, and that the same are due and payable, and requesting payment thereof. Such notice shall also designate a definite place in said district, and a stated time or times, where and when the same may be paid: Provided, That the expenses of postage and printing of such tax notices shall be paid by the district.

Collector shall

notify taxables.

report.

Section 552. Every tax collector appointed by the Power of colboard of school directors in any school district of the second, third, or fourth class, as herein provided, shall, in addition to the authority hereby given him, have the same power and authority to collect the school taxes therein as is or may be given by law to any tax collector. Section 553. In all school districts of the second, Shall make third, and fourth class in this Commonwealth, every collector of school taxes shall make a written report to the secretary of the board of school directors at the end of every month of the amount of taxes collected by him during the said month, furnishing the names of the taxables from whom the same has been collected. Such tax collector shall at the end of each month pay the full amount of school taxes collected during the month to the school treasurer of the district, and exhibit to the secretary, to be countersigned by him at the time of making such report, the receipt of the school treasurer showing that such amount of taxes as reported has been paid to the school treasurer.

Section 554. In all school districts of the second, Compensation. third, and fourth class, all school tax collectors shall be paid such commissions or compensation as may be determined by the boards of school directors; such commissions or compensation to be paid by proper orders drawn on the school treasurer, as other accounts are paid by any school district. The total cost of such collection in each district shall be reported annually to the Superintendent of Public Instruction, and shall be published in his report.

omitted to assessor.

Section 555. In case the collector of school taxes Shall return name in any school district of the second, third, or fourth class in this Commonwealth, or any deputy thereof, shall at any time find within the district in which he is collector of school taxes or deputy thereof, any male

Duty of assessor.

Refusal to pay occupation tax.

May collect from employer.

Duty of employer.

resident or inhabitant above the age of twenty-one years, whose name does not appear upon the duplicate of the district, he shall report the name of such person forthwith to the proper assessor or assessors in said school district.

Section 556. In every school district of the second, third, or fourth class in this Commonwealth, where the name of any inhabitant or resident in any school district has been thus furnished to the proper assessor or assessors, then, in any such case, when the school taxes are levied upon the city assessment, the city assessors, or when the school taxes are levied upon the county assessment, the proper assessors, shall forthwith assess such inhabitant or resident, so reported, with an occupation, in a proper amount, and shall promptly certify the same to the city clerk, or other proper official, or to the county commissioners, as the case may be, who shall then promptly certify such name, together with his occupation, to the secretary of the board of school directors of the school district in which such party so assessed resides; whereupon the said secretary shall add the name and assessment of such person to the duplicate of the collector of school taxes in such district, and the proper tax collector shall thereupon proceed to collect the tax assessed against such person as herein provided. In no event however shall less than one dollar be collected from each such person.

Section 557. In case any male resident or inhabitant of any school district of the second, third, or fourth class in this Commonwealth, neglects or refuses to pay his occupation tax as herein provided, after having received ten days' notice or demand so to do, the collector of such school taxes shall notify any firm, association, or corporation, where such delinquent taxpayer is employed, that such taxpayer has failed or neglected to pay his occupation tax as required, and such collectors of school taxes may thereupon request the payment of such occupation tax by such employer, out of any money then due and owing, or thereafter to become due and owing, to such delinquent taxpayer; whereupon every person, firm, association, or corporation, employing any such delinquent taxpayer, may deduct, from any wages that are then or may thereafter become due and owing to him, the amount of such delinquent occupation tax, and pay the same over to such collector of school taxes, and the proper receipt for such taxes paid to the tax collector by any employer shall be a good and sufficient voucher to offset any claim that such delinquent taxpayer may have against such employer for any wages to the amount thereof.

Section 558. If any person, firm, association, or corporation receiving a notice from any school tax