Pennsylvania Act 1834-232 — RATES AND LEVIES OF COUNTY AND TOWNSHIP

Act text

RATES AND LEVIES OF COUNTY AND TOWNSHIP
                 Act of Apr. 15, 1834, P.L. 509, No. 232              Cl. 53
                                  AN ACT

     An Act relating to county rates and levies and township rates
        and levies.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 19.  Collector to give bond with surety and warrant
     to confess judgment
        No person shall be appointed collector of county rates and
     levies, unless he shall give bond in such amount as shall be
     determined by the commissioners with warrant of attorney to
     confess judgment thereon, and with such surety or sureties
     therein as shall be satisfactory to the commissioners, or a bond
     with a mortgage of real estate sufficient to secure such amount.
     1834, April 15, P.L. 509, Sec. 19.
        Section 20.  Commissioners to issue warrants with duplicates
     to collectors
        The commissioners of each county shall issue their warrants
     with the duplicate aforesaid, to the respective collectors of
     county rates and levies, therein authorizing and requiring them
     to demand and receive from every person in such duplicate named,
     the sum wherewith such person stands charged.  1834, April 15,
     P.L. 509, Sec. 20.
        Section 21.  If any person, copartnership, association, or
     corporation shall neglect or refuse to make payment of the
     amount due by him or it for such tax within thirty days from the
     time of demand so made, it shall be the duty of the collector
     aforesaid to levy such amount by distress and sale of the goods
     and chattels of such delinquent, provided the distraint levy
     includes written notice thereon that, within ten days after the
     date of the levy, the alleged delinquent may appear at the
     office of the district magistrate in the district in which the
     goods and chattels are located, and demand a hearing on the
     merits of the claim, and also upon giving public notice of such
     sale, at least twenty days after the date of the levy, or at
     least ten days after any hearing on the merits in which the
     alleged delinquent is adjudged delinquent, by written or printed
     advertisement. No failure to demand or to collect any taxes by
     distress and sale of goods and chattels, shall invalidate any
     return made or lien filed for nonpayment of taxes or any tax
     sale had for the collection of such taxes on such return or
     lien.
        This section shall extend to all collectors of delinquent
     taxes acting under general or local laws.
        (Amended February 1, 1974, No. 12)
        Section 22.  Clerk to enter names of collectors, and amount
     of duplicates
        It shall be the duty of the clerk of the commissioners to
     enter the names of the collectors, and the amount of their
     respective duplicates, on the minutes of the office, and to
     furnish the county treasurer with a copy thereof; and the
     twenty-second section of the act to which this is a supplement
     is hereby repealed.  1835, Feb. 28, P.L. 45, Sec. 4.
        Section 42.  Defaulting collectors not to be reappointed
        No person shall be reappointed a collector of county or
     township rates and levies, who shall not have finally settled
     and paid over the whole amount received by him on former
     duplicates.  1834, April 15, P.L. 509, Sec. 42.
        Section 44.  Effect of collector's warrant
        Every warrant to a collector issued as is hereinbefore
     provided shall be effectual to authorize him to collect the sums
     charged in his duplicate during the period of two years from the
     date of his warrant. 1834, April 15, P.L. 509, Sec. 44.