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TAXATION AND REVENUE SYSTEMS—PENNSYLVANIA.
An appeal lies to the commissioners of the county by
the taxpayer from the sum for which he stands rated
and the rate per cent of such amount. Freeholders
may appeal from the commissioners to the court of
common pleas for the district where the property is
situated. The county commissioners supervise the tri
ennial assessment and may raise or reduce valuations
only in such year.
2. Rate—
The county commissioners apportion taxes among
the wards, townships, and districts according to the
valuation of taxable property and other subjects of
taxation. The tax is not to exceed 1 cent on every
dollar of valuation.
The rate for any office or post of profit, profession,
trade, or occupation, or on any single freeman who
follows no occupation, is to be lowered in due propor
tion as the tax on property is lower than 1 cent on the
dollar.
3. Collection—
State, county, borough, and township taxes are col
lected by the local tax collectors of the boroughs and
townships, who are compensated by commissions. In
townships of the first class the tax collections are made
by the township treasurer.
On receipt of the tax duplicate the collector gives
notice, and all persons who make payment within
60 days are entitled to a reduction of 5 per cent.
Warrants for collection are in effect two years. Col
lectors have power to levy by distress and sale of chat
tels, and if necessary to confine the delinquent in jail.
Lands may be sold for county and township taxes two
years due. Taxes on unseated lands are to be paid
within a year. All taxes, county, township, poor,
school, or municipal (except in cities of the first and
second classes) are a lien on real estate from the date
of levy for three years, and, if recorded, for five years.
RefuncT of state tax on personalty.—Three-fourths
of the state tax on personalty is refunded to the coun
ties where collected.
B AND C. POLL AND INHERITANCE TAXES.
There are no county poll or inheritance taxes.
D. CORPORATION TAXES.
Bonuses received by the state from foreign railway
corporations are to be paid to the counties in which
the lines are located in proportion to the assessed val
uation of real estate in the counties. (By virtue of
the payment of the bonus, the railroad is relieved from
local taxation on its property.)
E. BUSINESS TAXES, LICENSES, AND FEES.
An annual dog tax to be fixed by the county commissioners,
not to exceed tbe following rates per annum: Male dog, $2;
female dog, $4; spayed female dog, $2. Detectives, annual
license, $25.
Counties receive $100 from municipal license on retail liquor
dealers and one-fifth of each township or borough license.
In counties of less than 150,000 inhabitants the prothono-
taries or clerks of the several courts, the register of wills,
and recorder of deeds, from fees received, are required to pay
to the country treasurer for the use of the respective counties,
after deducting for all necessary clerk hire and office expenses,
50 per cent on the amount of any excess over $2,000 annually.
Municipal Revenues,
a. general property taxes.
1. Base—
a. The property included and exempt.—In the
various municipal divisions the property included
and exempt is, in the main, the same as for county
taxation.
The cities of Philadelphia and Pittsburgh have special sys
tems for local taxation on the property subject to county and
municipal taxes. In addition, by city ordinances, the offices,
depots, car houses, and other real property, except the super
structure of the roads and water stations, of railroad corpo
rations situated in these cities are subject to taxation for
municipal purposes. Pittsburgh also is authorized to tax the
property subject to taxation for state purposes.
b. Assessment.—In townships and boroughs the
assessment is the same as that for county purposes.
In cities of the first class (those with a population of
1,000,000 or over) the assessment is made annually by
the assessors of the districts into which counties of
1,250,000 population are divided. In cities of the sec
ond class (those with a population of from 100,000 to
1,000,000) the assessment is made by the city board of
assessors, who take as a basis the last preceding as
sessment and revise, equalize, and alter it.
By enactment of 1911, all real estate in cities of the
second class is taxable at a uniform rate without any
discrimination of any kind or classification as hereto
fore. The assessment is made triennially, but the
assessors have power to make a new assessment in any
wards they deem necessary in any year subsequent to
the triennial assessment. Machinery of all kinds is
exempt, but traction engines are taxable.
In cities of the second class water rates are assessed
as taxes. In cities of the third class (those with a
population less than 100,000) the city board of asses
sors makes the assessment during the year of the tri
ennial assessment for county purposes.
c. Equalization.—In townships and boroughs the
assessment is equalized by the county commissioners;
in cities of the first class by the board of revision; in
cities of the second class by the board of assessors; and
in cities of the third class by the board of revision.
From any of these an appeal lies to the county court
of common pleas.
2. Rate—
Townships are of two classes; those having a popu-
lation of at least 300 to the square mile are of the first
class; all others are of the second class.