TAXATION AND REVENUE SYSTEMS—PENNSYLVANIA.
201
Supervisors of townships may levy an annual tax
not exceeding 1 cent on the dollar for township pur
poses. Road supervisors in townships of the first class
and township supervisors in second-class townships may
levy a like tax of not more than 10 mills on the dol
lar for the construction and maintenance of roads and
highways. A tax not to exceed 10 additional mills
may be levied by order of the court of quarter sessions
of the peace of that county upon petition of the board
of supervisors, provided that the said road tax shall
be collected in cash and no such taxes shall be payable
in labor or worked out. Each township shall receive
annually from the state 50 per cent of the total
amount of road tax collected by such township, pro
vided that no township shall receive in any one year
more than $20 for each mile of township road in said
township.
Overseers of the poor may, with approbation of
any two justices of the peace of the county, also levy
a tax not exceeding 1 cent on the dollar.
Every borough has the power to levy and collect a
tax of not exceeding 1 cent on the dollar.
In cities the councils fix the rate of municipal taxa
tion, but in cities of the third class the rate for gen
eral purposes is limited to 10 mills on the dollar.
3. Collection—
In townships and boroughs the collection is the same
as for county taxes, except that a taxable is allowed
to pay not less than one-fourth or more than one-half
of the road tax by labor on the highways. But in
townships of the second class, by an enactment of 1911.
the road tax is to be collected in cash.
City collectors are vested with the same powers as
the collectors of state and county taxes.
There are certain special provisions as to liens and
methods of collection.
B. POLL TAXES.
In cities of the second and third classes a tax of $1
upon each resident may be levied in lieu of the former
taxes on trades, professions, and occupations.
In townships upon every taxable the supervisors may
levy $1, one-half at least to be paid in money and the
balance in work.
C. THE INHERITANCE TAX.
There is no municipal inheritance tax.
I). CORPORATION TAXES.
One-half of the net amount received from the 2 per
cent tax upon premiums of foreign fire insurance com
panies is to be paid to the cities, boroughs, and town
ships of the first class, wherein such foreign companies
transact business.
E. BUSINESS TAXES, LICENSES, AND FEES.
Cities of the first and second classes are authorized
to issue licenses for pawnbrokers, omnibuses, and
other vehicles, including street cars; for the sale of
petroleum and gunpowder; for lodging houses, vendors,
and sundry other minor occupations.
Keepers of billiard tables, pool tables, etc., are re
quired to pay a license fee of $25 for the first table
and $15 for every other table, in cities of the first class.
Cities of the third class are authorized to levy and
collect for general revenue purposes a license tax not
exceeding $100 annually on various occupations and
lines of business and amusements.
Every city is authorized to tax dogs.
Transient retail merchants selling at bankrupt sales, etc., are
required to take out a license. The amount is to be fixed by
the authorities of the city, borough, or township, between $25
and $200 per month, to be paid to the local school fund.
Retail liquor dealers’ licenses for one year are as follows:
Cities, first and second classes ($100 of this goes to county),
$1,000; cities, third class, $500; other cities, $300; boroughs,
$150; townships (for roads and schools, except that one-fifth
goes to county), $75.
Pittsburgh may tax sales of merchandise at the rate of 5
mills on the dollar and an annual business tax of one-third of
1 mill on the dollar on the average quarterly business of com
mission merchants, brokers, banks, insurance agencies, express
companies, and telegraph companies.
Employment agencies pay a license fee of $50 in cities of the
first and second classes for use of the city, but this does not
apply to agencies which procure employment for school
teachers exclusively; nor to registries of any incorporated
association of nurses; nor to bureaus or departments con
ducted by those who seek help for their own employment,
where no fee is charged the applicant for employment.
Motor vehicles are required to be registered by the state
highway department; the fee is $5 for vehicles of less than 20
horsepower; $10 for over 20 and less than 50 horsepower; $15
for those of 50 horsepower or over; motorcycles, $2. Manu
facturers’ or dealers’ fees for registration, $5 for each certifi
cate and pair of number tags. Chauffeur's license fee, $2.
The revenue is used for the improvement of the roads of the
commonwealth. There is no fee collected on motor fire appa
ratus or motor ambulances owned by municipalities nor on
motor ambulances owned and used by hospitals.
Restaurants, annually, $2, and in addition 1 mill on each
dollar of gross business transacted annually.
Theaters and museums—cities, first class, $500, except
where the capacity of the building is less than 400. $30;
cities, second class, $400; but if seating capacity is not more
than 1.000 nor less than 400, $75; when less than 400, $30;
cities, third class, $75; boroughs and townships. $30. Circuses
and menageries held in any such cities, boroughs, and town
ships in buildings as aforesaid are subject to same require
ments as to license as enumerated for theatrical, operatic per
formances, and museums payable by the owners of such build
ings ; but owners of circuses desiring a license for the whole
state may secure same for one year upon payment of $1,000.
School Revenues.
State appropriations are distributed to school dis
tricts, one-third on the basis of the number of teachers
paid, one-third according to the number of children
of school age, and one-third according to the number
of taxpayers.
The school directors of any district are to fix the
amount of tax necessary for the district not exceeding