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