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Upon receipt of the complaint or petition Attorney General to institute requesting the such proceedings, a day certain is fixed for the hearing. Notice of the application and time and place of hearing, together with copy of the petition, or complaint, is required to be served by the petitioner upon the spondent, at least ten days before the time On of hearing, unless otherwise directed. before the day of hearing the respondent should file a formal answer. Petitioner and respondent should also file, with the petition and answer, memorandum of the legal authorities relied upon. At the hearing the parties may appear The facts are shown in person or by counsel.

a

or

by affidavits and oral statements are received. If a prima facie case is made out, the Attorney General allows or grants the application; otherwise it is refused. If the prayer of the petitioner is granted, he generally files his suggestion or bill in the Court of Common Pleas of Dauphin County. While the general this practice is institute proceedings of to character in said Court, they may at the relation of the Attorney General, and with his approval, be commenced in any county.

BOARD OF PARDONS.

Secretary

The Board of Pardons consists of the Lieuof the Commontenant Governor, wealth, Attorney General and Secretary of Internal Affairs. The Board has power to hear the remissions applications for of fines and forfeitures and the granting of reprieves, commutations of sentence and pardons, except in cases of impeachment and to make recommendations in writing to the Governor thereon.

Rules of the Board of Pardons
Rule I.

The Board will meet in open session on the Third Wednesday of each month, except July and August. The meetings will held be the Supreme Court Room, Harrisburg, at nine o'clock A. M. Applications will not be heard or considered by the individual members of the Board.

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Rule II.

Applications must be filed with the Secretary of the Board, at the Office of the Secretary of the Commonwealth, at least two full weeks before the day of the Regular Meeting at which hearing is desired. The proceedings may be commenced and conducted by the applicant personally, or by any adult person in the applicant's behalf, or by counsel. The application must be in writing, preferably in typewriting, be signed by the applicant, or by his representative, must be properly verified under oath, and contain in concise terms the following detailed statements:

Petition.

must

(a) The true name of the applicant in full; the name under which he was indicted; the crime charged; the title of the Court of trial; the number and term of the indictment; the exact words of the verdict; the date and exact of the sentence.

words

allegiance,

(b) The age, nationality, trade, occupation or profession of the applicant, and where and how employed at the time of arrest; also proper place of domestic or family residence, and his status and affiliations.

(c) Whether the applicant was ever before charged with or convicted of any crime, either in this State or elsewhere, and, if so, the nature of the crime, the time and place of charge or sentence, and particulars as to expiration for the offense. (d) Whether the applicant has previously applied for relief from the sentence now in question, and, if so, when, and what disposition was made of the application.

(a) Notice of intention to apply for clemency, accompanied with a complete copy of the application itself, must be given to the Judge who tried the case, if living to the (or if the Trial Judge is dead, present President Judge of the Court), to the present District Attorney, to the District Attorney, who prosecuted the case, and to the Assistant or Private Prosecuting Attorney, if any; such notices and copies must be served prior to the filing of application.

(b) Notice of the filing of the application must be served on the Warden or Keeper of the prison where the applicant is confined, and, in case where the convietion was had for the commission of crime in any City of the Commonwealth, upon the Mayor and the Head of the Police Department of said City, stating when the application will be heard; said notices to contain all the particulars called for in sections a, f, and g of Rule II, and be served at least ten days before the day of regular meeting of the Board for which the application has been filed.

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(c) Affidavit of proof of service, or acnotices of the ceptances of service. quired must be filed at least five days before the day of regular meeting.

(d) No reasons for clemency except those stated in the application and notices will be considered.

(e) Notice of the intended application must be advertised once a week for two consecutive weeks in a newspaper of general circulation published in the County or City in which the conviction was had, and the affidavit, with advertisement attached, by the proper newspaper official of such publication, must be filed before the day of hearing.

Rule V.

The following papers must be filed with the Secretary at least five days before the day of regular meeting:

(a) Transcript of the notes of testimony at trial. If no notes of testimony were taken. or if the notes transwere not such cribed, fact must be certified by counsel, and a brief summary must be filed in lieu of transcript. An agreement in writing between counsel for the applicant and the District Attorney that an appended statement covers the material facts in the case will be accepted in place of transcript of the testimony when such transcript is not available.

(b) A schedule or list of all papers filed.

(c) Letters or petitions from responsible persons in the community, if procurable, may be filed on the day of the hearing, or at any time previous thereto.

Rule VI.

(a) All papers offered for filing must be plainly endorsed showing the name of the case and the character of the paper.

(b) Full postage, and expressage, must be prepaid on papers forwarded, respectively, by mail and by express.

(c) No blank forms are issued by the Board. No fees are chargeable for filing papers, or for services of officials of the Board.

(d) All correspondence concerning the business of the Board must be addressed to the Secretary of the Board of Pardons, Harrisburg, Pa.

Rule VII.

Petitions for rehearing of applications that have been refused may be submitted ex parte, provided some new and substantial grounds or reasons not before presented are set forth. The Petition, properly signed and verified, must be filed at least eleven days before a regular meeting day, but no petition for rehearing will be recognized for consideration within six months from the date of refusal of a previous application, except in capital cases. Petitions

for rehearing, except in capital cases, will be considered by the Board only on papers filed in the nature of Briefs, and no oral argument will be heard except by special leave. If rehearing is allowed, the application will be placed on the Calendar for the next regular meeting for hearing on its merits as affected by the new matters alleged. On this hearing the proceedings will be similar to those on an original application, and notices must be served other for

and advertisement made, and malities observed, accordingly. Papers on file with the original application will be available for use in subsequent proceedings for such purposes as they may properly

serve.

Rule VIII.

Any person interested adversely in an application for clemency will be privileged to appear at the hearing, without notice to the applicant, and there state his objections; but if formal protest in writing is filed, notice of the protest, with copy, must be served on the applicant or his counsel at least forty-eight hours before the time of hearing-except that no officials entitled, under Rule IV, to notice of the application shall be required to give notice of intention to appear and oppose an application, or of filing a protest.

Rule IX.

If it should become necessary to establish by depositions the truth of any disputed matter of fact relative to the issue before the Board, such depositions may be taken under the Rules of Court of the jurisdiction wherein the deponents may be, but notice of the time and place of the taking of depositions must be served on the District Attorney, as provided by the Rules of Court of the jurisdiction wherein the conviction was had.

Rule X.

Failure to comply with any of the Rules shall be sufficient cause for refusing, without further explanation or notice, to place a case on the Calendar.

Rule XI.

Cases on the printed Calendar will be called for hearing in their regular order; cases not answered to on the first call will be passed temporarily, and if not answered to when reached on the second call will be stricken from the list, unless satisfactory reason for failure to answer be presented. Applications may be withdrawn at any time. Cases stricken from the list, or applications withdrawn, may subsequently, on application filed within the time limit fixed

in Rule II, be reinstated on the Calendar, as of course, provided the Rules as to notices and advertisement be complied with in regard to such applications for reinstatement and hearing.

Rule XII.

(a) Continuances will be allowed only on formal application in open session, by letter or in person, on the submission of satisfactory reasons.

(b) On notice of applicant or counsel, waiving argument, cases properly on the Calendar will be considered by the Board on the papers filed.

(c) Cases properly on the Calendar, although not represented by counsel, in the absence of the applicant, will be considered and disposed of on the record as shown by the papers filed.

Rule XIII.

Except in capital cases, not more than fifteen minutes will be allowed the applicant for the presentation and argument of his case in chief, unless by special leave; and a like period for the representative of the Commonwealth in opposition; and reasonable time will be allowed the applicant to reply.

Rule XIV.

Recommendations of Prison Inspectors, Wardens and Sheriffs, for commutation under the Act of 1901, and its supplements, and recommendations for parole under the Parole Acts, with proof of publication and notices as required by law, must be filed at least eleven days before day of regular meeting. Such recommendations will be placed on the printed Calendar.

Rule XV.

(a) After the hearing in open session of applications, the Board will meet in executive session for the consideration of cases presented. Announcement of the action of the Board will be made at the office of the Secretary of the Commonwealth as soon as practicable after the adjournment of the executive session; also, written notices of such action will be forwarded forthwith by mail to the respective counsel.

(b) When favorable action on an application for clemency is recommended, the finding of the Board, with Reasons, will be transmitted to the Governor, and if approved by him and an Order for Pardon or Commutation follows, the Charter of Pardon or of Commutation will, in due course, be forwarded to the Warden of the proper prison, allowing two weeks, as near as may be, for the preparation, recording, etc., of the necessary papers. BOARD OF COMMISSIONERS ON UNIFORM STATE LAWS.

This Board consists of three persons learned in the law appointed by the Governor, and the Attorney General ex officio. It is authorized and required to examine such subjects as it may deem necessary to ascertain the best means to effect an assimilation and uniformity of State legislation throughout the United States relating to the subjects so examined, and to meet with the National Conference of Commissioners on Uniform State Laws for the Promotion of Uniformity of Legislation in the United States at its annual or other sessions. DEPARTMENT OF THE AUDITOR GENERAL.

The Auditor General is elected by the people, at the general election, every fourth year, and serves for four years from the first Tuesday of May next succeeding his election. He appoints a Revenue Deputy, a Disbursing Deputy and an Assistant Deputy, who perform the duties prescribed by him. During the Auditor General's absence, inability, or in case of vacancy, the Deputies perform the duties of the Auditor General until a successor is duly qualified. The duties of the Auditor General are generally to examine and settle all accounts between the Commonwealth and any person, officer, department, association or cor

Duties of the Auditor General's Department.

The duties of the Auditor General's Department may be considered, for the sake of convenience, under the following heads: 1. Settlements for taxes made directly with taxables.

2. Settlements with officers who collect taxes or fees.

3. Duties in connection with the payment of moneys variously appropriated. 4. Miscellaneous.

The Auditor General makes settlements directly against taxables for the following taxes:

1. Tax on liquid fuel.
2.

Tax on net profits of corporations emergency tax.

1. Settlements for Taxes, Made Directly against Taxables.

The Auditor General, with the approval of the State Treasurer, makes settlements directly against taxables for the following taxes:

1. Tax on capital stock of corporations, or on the interest in limited partnership or joint stock associations.

2. Tax on county, municipal, school, borough and corporate loans.

3. Tax on gross receipts of transportation, transmission and electric light companies.

4. Tax on the stock of banks and trust companies.

5. Tax on the gross premiums of domestic insurance companies with capital stock. 6. Tax on the net earnings of income of brokers, private bankers and unincorporated banks and savings institutions.

7. Tax on the matured shares of building and loan associations.

8. Tax on the gross receipts of notaries public in Philadelphia County.

9. Tax

on tonnage of anthracite coal prepared for market.

shall

10. The Act of June 4, 1915, P. L. 828, provides that the Auditor General prescribe the form and furnish and sell in such places and at such times as he may deem necessary, the stamps to be attached to any stock sold, or evidence of the sale or agreement to sell any stock, or bill or memorandum thereof.

The Auditor General "makes settlements" or, in other words, assesses all of these taxes on the basis of sworn reports required to be made by the taxables, or upon any information in his possession. All corporations or persons subject to any of these taxes are required to register in the Auditor General's Department, giving, if corporations, the names thereof, amount of authorized capital, amount of paid-in capital, and the names and addresses of the president, secretary and treasurer. These registries furnish the Auditor General with the data necessary to enable him to send to the taxables the proper blanks upon which to make reports.

Capital stock, loans and emergency profits tax blanks are mailed during the month of December of each year. The reports are made up as of the last day of December, covering the preceding calendar year, and must be filed on or before the last day of February, except emergency profits tax reports which are due on or before March 10.

Corporations electing to file reports as of their fiscal year instead of the calendar year must first obtain the consent of the Auditor General. With relation to Capital Stock to loans reports for a period not exceeding sixty days the first report made after changing the time for filing from the calendar to the fiscal year shall cover the period from the last day of the calendar year for which a report was filed to the first day of the fiscal year; and thereafter reports must be filed annually on the fiscal year basis. In the case of fiscal year corporations filing such reports no extension of time can be granted for filing reports other than the sixty days from the

close of their business year as provided by statute. Permission for filing emergency profits tax reports on a fiscal year basis is granted upon corporations certifying to the Auditor General that they report to the United State government not as of the thirty-first day of December, but as of some other date.

Blanks on which to make report of gross receipts and gross premiums are mailed during the months of June and December, respectively. The reports must be made up as of the last day of June and December. Gross premiums reports must be filed semi-annually on or before the last days of January and July; reports of gross receipts are filed semi-annually on or before the last days of Febuary and August of each year.

Blanks for reports of net earnings or income are sent out about the first day of November.

Blanks for reports of gross receipts of notaries public are sent out on or about December 15 of each year.

On the receipt of these reports they are filed, as of date of their receipt. They are then taken up in order and the amount of tax due on each ascertained and stated in the form of a settlement, or statement of account. These statements are then duly signed by the Auditor General and with the exception of those representing gasoline and emergency profits tax assessments are thereupon forwarded to the State Treasurer for his approval and signature. On their return entry is made of the tax upon the books of the department and certified copy of the settlements are then made and sent to the taxables who then have sixty days within which to appeal to the court of common pleas of Dauphin County, first presenting their petition for resettlement under the terms of the Act of April 9, 1913, P. L. 48. If an appeal is not taken within said period of sixty days the settlement becomes final. Interest at the rate of twelve per cent. per annum runs on all unpaid taxes from the expiration of said sixty days.

The reports made to the Auditor General for purposes of taxation are not public records, in the usual acceptance of the terms, and copies of such reports or information therefrom, are furnished only

to

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parties in interest, such as officers of the company making the report whereof a copy is required, or their counsel, and such copies or information are furnished to these only at the discretion of the Auditor General. Where copies of reports are required for use in litigation, subpoenas must be served upon the Auditor General, quiring their production. It would be extremely difficult, if not impossible, to get corporations to make full and correct returns of their affairs, if their reports were open to the inspection of their rivals in business or of the public generally, hence the necessity for the method of procedure above described.

Settlements with Certain Officers who Collect State Taxes and Licenses.

The State taxes and licenses which are not paid directly into the State Treasury, but which are collected by county officers and by them paid into the Treasury, are, as follows:

1. Mercantile License Taxes. Tax on Inheritances. Licenses.

2.

3.

4.

Tax on

Writs and Wills.

transfer of property from

decedents' estates.

The Auditor General keeps with the treasurers of each county separate accounts for the license moneys which they collect. He also keeps with the register of wills of each county an account of the inheritance tax collected by him. He also keeps with all prothonotaries, clerks of courts, registers and recorders, accounts of the taxes on writs, wills, deeds, etc., collected by them.