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TAXATION AND REVENUE SYSTEMS—PENNSYLVANIA. 199 
40,000 barrels, $1,500; 40.000 to 50,000 barrels, $1,750 ; 50.000 
to 60,000 bands, $2,000; 60,000 to 70.000 barrels, $2,250; 
70,000 to 80,000 barrels, $2.500; SO,000 to 90,000 barrels, $2,750; 
90,000 to 100.000 barrels, $3,000; 100,000 to 150,000 barrels, 
$4,000; 150.000 to 200,000 barrels, $4,500 ; 200,000 to 300,000 
barrels, $5,000; over 300.000 barrels, $6,000. Manufacturers, 
dealers, and users of oleomargarine and renovated butter— 
manufacturers, $1,000; wholesale dealers, $500; retail dealers, 
$100; restaurant keepers and hotel proprietors, $50; board 
ing house keepers, $10. Hawkers and peddlers—retail ped 
dlers, on foot, $8; with one horse and wagon, $16; with two 
horses and wagon, $25; wholesale peddlers, with one horse and 
wagon, $40; with two horses and wagon, $50. Retail licenses 
authorize to do business within the county where issued; 
wholesale licenses authorize to do business in any part of 
the state. 
Stallions and jacks, registration and licensing the same, 
$3, and $1 for renewal of license, payable to the state. 
By secretary of the commonwealth.—Filing papers creating 
corporation, $30; filing increase or decrease, capital stock, $35, 
with waiver of notice; without waiver of notice, $30; filing 
articles of association, railroads, $S2; filing agreements of 
merger and consolidation, $65; amendments to charter, $30; 
instrument incorporating bank, per $1,000 capital, 10 cents; 
instrument incorporating companies, $25; prothonotary writ 
of error or appeal entered by the supreme court, to be paid 
by the losing party, $3.50; original writs in common pleas, 50 
cents; transcript of judgment of justice of peace, 25 cents. 
By insurance commissioner.—For valuation of life policies 
not exceeding 1 cent for each $1,000 of insurance valued; 
for filing copy of charter, $25; for filing annual or other state 
ments, $20; for license to company or certified copy, $2; for 
each copy of any paper filed, 20 cents per folio and $1 for cer 
tificate; for any other certificate, $2. 
By register of wills.—Probate of wills or letters of adminis 
tration, 50 cents. 
By recorder of deeds.—Recording deeds and mortgages. 50 
cents; commissions of inferior officers of cities and counties, 
clerks of court, health officers, notaries, recorders, etc., $10. 
F. THE INCOME TAX. 
There is no income tax in Pennsylvania. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—Property 
subject to and exempt from taxation for county pur 
poses is as follows: 
(1) Real estate, including all houses, lands, lots of ground 
of all descriptions, furnaces, forges, bloomeries, distilleries, 
sugarhouses, malthouses, breweries, tanyards, and ferries. 
(2) The following personal property, viz: All horses, mares, 
geldings, and cattle above the age of 4 years. Mortgages, 
judgments, and articles of agreement given by corporations 
for the sale of real estate are taxable. 
(3) In addition to public property, churches, cemeteries not 
used for private or corporate profit, hospitals, colleges, and 
institutions of learning, benevolence, or charity, public libra 
ries, and endowments thereof and property used for public 
museums and art galleries are exempt, including, however, 
only the land necessary for the convenient use of the building 
or buildings erected or hereafter to be erected thereon, occu 
pied, and used for the purposes above described; and provid 
ing also that all property, real and personal, in actual use and 
occupation for the purposes aforesaid shall be subject to taxa 
tion, unless the person or persons, associations or corporations 
so using and occupying the same shall be seized of the legal 
or equitable title in the realty and possessor of the personal 
property absolutely. 
Mortgages, judgments, and moneys owing upon articles of 
agreement for the sale of real estate, except those of cor 
porations, are exempt from all taxation except for state 
purposes. 
b. Assessment.—The county assessment is made 
triennially by the assessors of the respective town 
ships, wards, and districts. The assessment is to be 
made between the second Monday of September and 
the 31st day of December, and refers to the second 
Monday in September. 
The reassessment of property between the periods 
of the triennial assessments is required to be completed 
and the return thereof made to the commissioners not 
later than 00 days from the date of the issuing of the 
precepts to the assessors, which are issued on or before 
the second Monday of September. Property is to be 
assessed at its actual value, being the price for which 
it would sell. The list is made by the assessors, and 
no statement of valuation is required of the taxpayer. 
Timberlands are assessed separately from cleared 
lands. No reduction from the value of real estate is 
made for any ground rent, dower, or mortgage. 
In counties of 800,000 to 1,400,000 population, as 
shown by the last Federal census, all assessments and 
valuations of real and personal property taxable for 
state and county purposes, including occupations, shall 
be made by the board for the assessment and revision 
of taxes, which is appointed by the coimty commis 
sioners for a term of four years. 
The county is divided into districts and a subordi 
nate assessor appointed for each of said districts by 
the board. In counties coming under the provisions 
of this act, the office of ward, borough, or township 
assessor is abolished in so far as respects assessments 
for state and county purposes. 
Failure to make return renders the taxpayer liable 
to an increase of 50 per cent of the assessment. False 
return is punishable by a fine of $500 or imprisonment 
not exceeding seven years. 
All offices and posts of profit, professions, trades, and occupa 
tions, and all single freemen above the age of 21 years who do 
not follow any occupation or calling, are to be assessed by the 
assessors of the several counties along with real estate and per 
sonal property. 
All unseated lands—that is, lands lacking either residence or 
cultivation—are to be assessed in the same manner as other 
property. Holders of such lands are to make returns to the 
commissioners of the county under penalty of quadruple the 
tax. 
Seated lands are to be assessed where the mansion house is 
situated. 
c. Equalization.—The board of revision equalizes 
the valuation of property in the county, and they may 
raise the whole of the valuation.