196 
TAXATION AND REVENUE SYSTEMS—PENNSYLVANIA. 
Sec. 10. Any county, township, school district, or other munici 
pality, incurring any indebtedness, shall, at or before the time of so 
doing, provide for the collection of an annual tax sufficient to pay 
the interest, and also the principa 1 thereof, within 30 years. 
ARTICLE III. 
Sec. 1. The general assembly shall not pass any local or special 
law exempting property from taxation. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
(1) Township and borough assessors, elected for three years. 
(2) Assessors in counties having pot less than 800,000 nor more 
than 1,400,000 population, appointed by the board of assessment 
and revision of taxes. 
(3) Assessors in cities of the second class, no less than five nor 
more than nine, residents for at least 10 years, and not to be mem 
bers of the same political party, elected by the city council, for 
three years; the number to be fixed by ordinance. 
(4) Assessors in cities of the third class, three residents, elected 
by the people by wards, for three years. 
(5) Board of revision of taxes in cities of the third class, five resi 
dents, elected by the city council, for three years. 
(6) City treasurers in cities of the third class, elected. They are 
collectors of all city, school, and poor taxes of the city. 
(7) Collectors of state and county taxes, appointed by the com 
missioners of the county. 
(8) Collectors for cities, townships, and boroughs, elected gener 
ally for a term of three years. 
In townships of the first class, the township treasurer is collector. 
(9) Board of revision in counties, composed of the county com 
missioners. This board acts as a board of equalization. In 
counties of 800,000 and not more than 1,400,000 population the 
county commissioners appoint three persons who constitute a 
board of assessment and revision. 
(10) State board of revenue commissioners, composed of the audi 
tor general, state treasurer, and secretary of the commonwealth. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—Property 
subject to this tax for state purposes is limited to cer 
tain classes of intangible personalty and vehicles for 
hire. 
Intangible personalty includes all mortgages, all money 
owing by solvent debtors, all articles of agreement, and 
accounts bearing interest; all public loans except those of the 
state or of the United States; all loans issued by or shares of 
stock in any bank, corporation, association, company, or limited 
partnership, including car trust securities, bonds, or other evi 
dence of indebtedness, except shares of stock in any company 
liable to the capital stock tax, or by legislation specially ex 
empted from capital stock tax; all moneys loaned or invested 
outside the state; all other moneyed capital in the hands of 
individual citizens of the state; and all annuities yielding 
annually over $200, except those granted by the United States. 
Bank notes and notes discounted or negotiated by any bank 
ing institution, building and loan associations, fire companies, 
firemen’s relief associations, secret and beneficial societies, labor 
unions and labor union relief associations, and all beneficial 
organizations paying sick or death benefits from funds received 
from voluntary contributions or assessments upon members of 
such associations, societies, or unions; also pleasure carriages, 
horses, mules, and cattle are exempt. 
Under “vehicles” are included all stages, omnibuses, hacks, 
cabs, and other vehicles used for transporting passengers for 
hire, except steam and street passenger railway cars. 
h. Assessment.—In counties containing 800,000 and 
not more than 1,400,000 inhabitants, as shown by the 
last preceding Federal census, all assessments and val 
uations of property, both real and personal, taxable 
for state and county purposes, including occupations, 
are made by the board of assessment and revision of 
taxes which appoints subordinate assessors, one for 
each designated district in each county. 
In counties of less than 800,000 inhabitants the 
assessment is made by the local assessors of the several 
townships, boroughs, and cities of the respective coun 
ties. Sworn lists are to be made by the taxpayers of 
the different classes of personal property subject to the 
state tax. False returns are punishable by a fine of 
$500 and imprisonment not exceeding seven years, 
while 50 per cent is added for refusal to make return. 
The recorder of deeds and mortgages is to keep a daily 
record of every mortgage or agreement given to secure 
the payment of money and file the same with the board 
of revision of taxes (county commissioners). The pro- 
thonotary or clerk of the court of common pleas in 
each county is to keep records of judgments, bills, 
bonds, etc., entered in his office, and file the same with 
the board of revision. Mortgages and judgments held 
by nonresidents are to be certified to the proper 
county. Statements of these securities are in turn to 
be furnished the assessors and compared with returns. 
Unnaturalized foreign-born residents having re 
sided one whole year within the state are subject to 
taxation in the same manner as citizens of the state, 
except that they are not taxable for any poll tax 
the payment of which is a prerequisite to the privilege 
of voting. 
Railroads and other transportation and transmission com 
panies are assessed for state purposes only on such property 
as is not essential to operation or the exercise of their fran 
chise. They are exempt from all local taxation on such 
property as is essential to operation, such as railroad tracks, 
rolling stock, stations, telegraph lines, etc., except railroad 
property in Philadelphia and Pittsburgh. The tax on capital 
stock exempts them from taxes on personal securities. Trans 
portation companies are thus taxed under the general corpora 
tion taxation and pay little in the way of state or local taxes 
on property. They are taxed principally on capital stock, gross 
receipts, and domestic-held bonds, and by the bonus on charters. 
c. Equalization.—The board of revision corrects 
and equalizes the assessments made by each assessor 
in the county upon mortgages, credits, stocks, loans, 
investments, etc., as well as other property taxable for 
county purposes. 
The board of revenue commissioners equalizes the 
assessments of taxes for the use of the state among the 
several cities and counties in proportion to actual 
value, and any county considering itself aggrieved by