Pennsylvania Act 1858-411 — PHILADELPHIA INCORPORATED - SUPPLEMENT

Act text

PHILADELPHIA INCORPORATED - SUPPLEMENT
                 Act of Apr. 21, 1858, P.L. 385, No. 411              Cl. 11
                           A FURTHER SUPPLEMENT

     To the act incorporating the City of Philadelphia.

        WHEREAS, The burden of taxation for the support of the
     government of the said city is now mainly borne by the owners of
     real estate therein, and it is just that the owners of personal
     property should contribute thereto; therefore,

        Section 1.  Railroad property subject to taxation in
     Philadelphia
        The offices, depots, car houses and other real property of
     railroad corporations situated in said city, the superstructure
     of the road and water stations only excepted, are and hereafter
     shall be subject to taxation by ordinances for city purposes.
     1858, April 21, P.L. 385, Sec. 1.
        Section 2.  Registry of delinquent taxes
        In the month of january annually, the said receiver shall in
     books to be called "the register of unpaid taxes on real estate,
     " register all unpaid taxes, (except occupation taxes,) of the
     preceding year; and the said taxes are hereby declared to be a
     lien on all real estate in accordance with the provisions of the
     Act of February 3, 1824, entitled ,,an act relating to taxes on
     certain real estate in the city and county of Philadelphia;" and
     the said receiver of taxes shall place in the hands of the city
     solicitor a list of all registered taxes unpaid in the month of
     January, every two years succeeding the year for which said
     taxes were levied and furnished to the said solicitor, bills for
     said taxes; and he shall enforce payment thereof by the sale of
     the real estate upon which the said taxes are a lien, and the
     said solicitor shall pay to the said receiver all moneys
     collected by him for taxes by the sale of such real estate
     monthly, and the said receiver shall enter satisfaction therefor
     on the register books; the city controller shall immediately
     after the expiration of the term of office of the receiver of
     taxes, audit his accounts, and make allowance for uncollected
     taxes, and all real estate sold by order of the orphans' court,
     if returned to and confirmed by the said court, shall be
     certified to the receiver of taxes by the prothonotary of said
     court, and all real estate sold by order of the court of common
     pleas or any other court, (except sold by the sheriff,) if
     returned to said court or courts and confirmed by said court or
     courts, shall be certified to the receiver of taxes by the
     prothonotary of said courts.  1858, April 21, P.L. 385, Sec. 2.