Pennsylvania Act 1879-32 — UNSEATED LANDS, TAXATION OF

Act text

UNSEATED LANDS, TAXATION OF
                  Act of Apr. 30, 1879, P.L. 34, No. 32               Cl. 53
                                  AN ACT

     Requiring county treasurers to enter the payment of taxes upon
        unseated lands in the proper book, and prescribing the form
        of receipt to be given for such payment, and making the
        receipt evidence, and requiring county commissioners to
        procure books and official seal for county treasurer.

        Section 1.  Record of payment of taxes
        In all cases where taxes upon unseated lands are paid to a
     county treasurer by the owners or claimants of said lands, it
     shall be the duty of such treasurer to enter such payments upon
     the proper book kept by him, for the purpose, and if requested
     by the person paying such taxes, give a certified copy, under
     the official seal of said county treasurer, of the entries in
     such book, specifying the name of the person or persons as whose
     property such lands are taxed, the location of such lands, the
     number of the warrant, and the number of acres or other
     description thereof, the kind and amount of taxes assessed
     thereon and so paid, the date of payment of the same, and the
     name of the person or persons paying the said taxes and for
     whose use the same are paid: provided, that the said treasurer
     shall be entitled to receive therefor, from the person demanding
     the said receipt or certified copy, the sum of twenty-five
     cents.  1879, April 30, P.L. 34, Sec. 1.
        Section 2.  Books and seal to be procured
        In order that county treasurers may be enabled to carry out
     the provisions of this act, the county commissioners of the
     proper county are hereby required to procure and furnish for
     said treasurers the proper book or books, together with an
     official seal of said office, for their respective counties;
     such book, or books, and seal, when necessary, shall be procured
     on or before the first day of January, 1880, and all payments of
     taxes as aforesaid after said date shall be entered therein.
     1879, April 30, P.L. 34, Sec. 2.