Pennsylvania Act 1937-4 — PAYROLL DEDUCTIONS FOR PAYMENT OF DELINQUENT TAXES

Act text

PAYROLL DEDUCTIONS FOR PAYMENT OF DELINQUENT TAXES
                   Act of Feb. 23, 1937, P.L. 24, No. 4               Cl. 11
                                  AN ACT

     Providing a method through payroll deductions for the payment of
        delinquent taxes, penalties, interest and costs due to cities
        of the first class and school districts of such cities by
        public officers and employes paid from moneys in the city
        treasury; and conferring powers and imposing duties on the
        city controller, city treasurer, receiver of taxes, and
        bonded paymasters.

        Section 1.  Be it enacted, &c., That any city of the first
     class shall have the right to collect delinquent taxes due to
     such city or the school district of such city by any public
     officer and employe, whose compensation is paid from moneys in
     the city treasury, by deducting from the salary or compensation
     of such officer or employe, semi-monthly or periodically, an
     amount not in excess of twenty per centum of the amount of any
     current salary or compensation due such officer or employe, as
     shown by the payroll from which such deduction is made as
     hereinafter provided.
        Section 2.  It shall be the duty of the receiver of taxes of
     any such city to certify, from time to time, to the city
     controller the names of all public officers and employes by whom
     delinquent city or school taxes are owing to such city or school
     district, together with a statement of the years for which such
     delinquent taxes are due and the amount thereof, together with
     penalties, interest, and costs thereon. The city solicitor shall
     likewise certify to the controller, from time to time, the names
     of all public officers and employes by whom delinquent taxes are
     owing for which liens have been filed in the office of the
     prothonotary, together with a statement of the years for which
     such delinquents' taxes are due, the amount thereof, and the
     penalties, interest, and costs due thereon.
        Section 3.  The city controller shall have power in his
     discretion to certify the name of any city or school district
     officer or employe, whose taxes are delinquent, to the bonded
     paymaster of any department, board or agency of the city or
     school district, and direct such paymaster in submitting any
     subsequent payroll to deduct from the salary or compensation of
     such officer or employe such amount as the controller shall fix,
     not, however, exceeding twenty per centum of the amount of such
     salary or compensation payable at one payroll period, and to
     submit to the controller for audit a warrant for the salary or
     compensation of such officer or employe in such reduced amount,
     and an additional warrant drawn against the appropriation, for
     the payment of the salary or compensation of such officer or
     employe in favor of the receiver of taxes, equal to the amount
     by which such salary or compensation was so reduced. The
     paymaster shall accompany such warrant in favor of the receiver
     of taxes with his statement showing against whose delinquent
     taxes the amount of such warrant shall be credited, and the
     controller shall note on such statement of the paymaster the
     allocation of the amount of such warrant which he directs shall
     be made by the receiver of taxes as between the city and the
     school district. After audit by the controller, the city
     treasurer shall make payments to the officer or employe and to
     the receiver of taxes in accordance with such warrants. The
     statement of the paymaster and controller shall accompany each
     such payment to the receiver of taxes.
        Section 4.  Upon the receipt of any payment under this act,
     it shall be the duty of the receiver of taxes to credit the
     amount thereof on the tax duplicates in his office against the
     delinquent city and school taxes, penalties, interest, and costs
     due by such officer or employe, crediting payments, from time to
     time, against the taxes for the earliest years still due and
     owing, and he shall transmit to such officer or employe a
     receipt for the amount of the delinquent taxes, penalties,
     interest, and costs so paid by deduction from his salary or
     compensation. Such credits shall be made on city and school
     taxes in accordance with the allocation made by the city
     controller.
        Section 5.  Any public officer or employe whose taxes are
     paid by payroll deductions, as in this act provided, shall be
     entitled to the benefits of any law which may have been or may
     hereafter be enacted abating penalties on delinquent city and
     school taxes paid within a time specified in such law, whether
     such payments are required to be made in lump sum or on any
     instalment plan.
        Section 6.  The controller of any such city shall have power,
     before any such payroll deductions are made, to notify any
     public officer or employe of his intention to direct the making
     of payroll deductions for delinquent city and school taxes,
     unless such taxes and the penalties, interest, and costs
     thereon, are paid within a specified time. He shall have power
     to enter into such agreements with public officers and employes
     as he may deem necessary to secure payment thereof by such
     officer or employe, and apply the provisions of this act in any
     case where the terms of such agreement are not complied with.
        Section 7.  The provisions of this act are severable, and, if
     any provision thereof is held to be unconstitutional, the
     decision so holding shall not be construed to affect or impair
     any other provision of this act. It is hereby declared as the
     intent of the Legislature that this act would have been adopted
     had such unconstitutional provision not been included therein.
        Section 8.  All acts and parts of acts inconsistent herewith
     are hereby repealed.