Pennsylvania Act 1901-290 — CORPORATIONS - REPORTS TO AUDITOR GENERAL

Act text

CORPORATIONS - REPORTS TO AUDITOR GENERAL
                 Act of Jun. 24, 1901, P.L. 596, No. 290              Cl. 72
                                  AN ACT

     To tax all orders, checks, dividers, coupons, pass-books, or
        other paper, representing wages or earnings of an employe,
        not paid in cash to the employe or member of his family; to
        provide for a report to the Auditor General of the same, and
        for the failure to make reports.

        Section 1.  Be it enacted, &c., That every person, firm,
     partnership, corporation, or association shall, upon the first
     day of November of each and every year make a report, under oath
     or affirmation, to the Auditor General, of the number and amount
     of all orders, checks, dividers, coupons, pass-books, and all
     other books and papers, representing the amount, in part or
     whole, of the wages or earnings of an employe, that was given,
     made or issued by him, them or it for payment of labor, and not
     redeemed by the said person, firm, partnership, corporation, or
     association, giving, making or issuing the same, by paying to
     the employe or a member of his family the full face value of
     said order, check, divider, coupon, pass-book, or other paper,
     representing an amount due for wages or earnings, in lawful
     money of the United States, within (30) days from the giving,
     making or issuing thereof; the honoring, though, of said order,
     check, divider, coupon, pass-book, or other paper, representing
     an amount due for wages or earnings, by a duly chartered bank,
     by the payment in lawful money of the United States, to the
     amount of said paper, representing an amount due for wages or
     earnings, is a payment, and he, they or it shall, besides other
     requirements of law, pay into Treasury of the Commonwealth (25)
     per centum on the face value of such orders, checks, dividers,
     coupons, pass-books, or other paper, representing an amount due
     for wages or earnings, not redeemed as aforesaid; and in case
     any person, firm, partnership, corporation, or association shall
     neglect or refuse to make report, required by this section, to
     the Auditor General, on or before the first day of December of
     each and every year, such person, firm, partnership,
     corporation, or association, so neglecting or refusing, shall,
     besides other requirements of law, pay as a penalty into the
     State Treasury twenty-five (25) per centum, in addition to the
     twenty-five (25) per centum tax imposed as aforesaid in this
     section, on the face value of all such orders, checks, dividers,
     coupon, pass-books, or other paper, representing an amount due
     for wages or earnings, not redeemed by paying the employe or a
     member of his family in lawful money of the United States,
     within said thirty (30) days, by the person, firm, partnership,
     corporation, or association making, giving or issuing the same;
     the honoring of paper, representing wages or earnings, by a bank
     is a sufficient payment: Provided, This act shall not apply to
     tools and blasting material, and other mine supplies, furnished
     by the employer to the employe, used by the employe at or about
     the employe's vocation; "nor to coal sold by the employer to the
     employe, nor to rent for houses leased from the employer and
     occupied by the employe:" And provided further, That this act
     shall not apply to moneys paid to the treasurers of the employes
     about coal mines, who have agreed to have a pro rata part of
     their earnings paid by the operator to such treasurers, who are
     to pay check-weighman or check-measurers.
        Section 2.  That all acts or parts of acts inconsistent
     herewith be and are hereby repealed.