Pennsylvania Act 1868-9 — PUBLIC DEBT - REDUCTION OF - SECTION 11

Act text

AN ACT

To declare the true intent and meaning of the eleventh section of an act to provide for the reduction of the public debt, approved April twenty-second, Anno Domini one thousand eight hundred and forty-six.

Section 1. Certain manufacturers and mechanics exempt

The true intent and meaning of the eleventh section of an act, entitled "An Act to provide for the reduction of the public debt," approved April 22, 1846, is hereby declared to be, that a manufacturer or mechanic, not having a store or warehouse apart from his manufactory or workshop, for the purpose of vending goods, such manufacturer or mechanic shall not be classified or required to pay the annual tax and license as is now required in relation to foreign dealers, and that an affidavit before an alderman or justice of the peace, or any person authorized by law to administer an oath or affirmation, setting forth the fact that such manufacturer or mechanic has not a store or warehouse apart from his manufactory or workshop, shall be sufficient evidence for the appraiser of mercantile tax not to so classify said manufacturer or mechanic: Provided, that any person swearing falsely in relation to any matter provided for in this act shall be deemed guilty of perjury, as if said oath had been taken in any legal proceeding. 1868, Feb. 27, p.l. 43, sec. 1.

Compiler's Note: Section 28 of Act 207 of 2004 provided that any and all references in any other law to a "district justice" or "justice of the peace" shall be deemed to be references to a magisterial district judge.