Pennsylvania Act 1897-108 — ALIEN'S EMPLOYERS REQUIRED TO DEDUCT TAXES FROM WAGES

Act text

ALIEN'S EMPLOYERS REQUIRED TO DEDUCT TAXES FROM WAGES
                  Act of Jun. 7, 1897, P.L. 135, No. 108              Cl. 53
                                  AN ACT

     Requiring the retention by employers of aliens, sums sufficient
        to pay the taxes respectively assessed against such alien
        employes, upon notice in writing from tax collectors, and
        directing the payment thereof to the said tax collectors
        within sixty days after such notice shall have been given.

        Section 1.  Employers of aliens to deduct taxes from wages on
     notice from collector
        From and after the passage of this act all corporations,
     associations, companies, firms or individuals employing persons
     who are not citizens of the United States shall, upon the
     receipt of a written notice from the tax collector of the county
     or district in which such taxes were assessed, containing the
     name or names of the taxable or taxables and the amounts
     respectively due, deduct from the wages or earnings of such
     employee or employees a sum sufficient to pay the respective
     amounts of taxes assessed against each of such alien employees,
     and pay the same to the collectors of the district in which said
     aliens are employed within sixty days after said notice shall
     have been given.  1897, June 7, P.L. 135, Sec. 1.
        Section 2.  Penalty for violation of act
        Any corporation, association, company, firm or individual
     failing to comply with the provisions of this act shall forfeit
     and pay the sum of double the amount of the tax for each and
     every taxable whose taxes are not withheld and paid over as
     herein directed, to be recovered by action of assumpsit as debts
     of like amount are now by law recoverable, and when collected
     shall be paid into the treasury of the county in which such
     alien labor is or was employed for the use of such county.
     1897, June 7, P.L. 135, Sec. 2.