200 
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.