Section 19

Act 335 of 1913, § 19, under INTANGIBLE PERSONAL PROPERTY TAX LAW.

Act 335 of 1913, § 19

Section 19. That (1) the act, entitled "An act fixing the compensation of prothonotaries and recorders for duties imposed upon them by law in certifying to the county commissioners and board of revision of taxes judgments, mortgages, et cetera, and assignments and satisfactions thereof, and providing for the payment of the same," approved May twenty-four, one thousand eight hundred and eighty-seven; (2) sections one, two, three, four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, and eighteen of an act, entitled "A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine," approved June one, one thousand eight hundred and eighty-nine; (3) sections one, two, and three of an act, entitled "An act to provide increased revenues for the purpose of relieving the burdens of local taxation, being supplementary to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine, amending the first, fourteenth, sixteenth, twentieth, twenty-first, twenty-fifth, and twenty-sixth sections of an act supplementary thereto, which became a law on the first day of June, Anno Domini one thousand eight hundred and eighty-nine, entitled 'A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine,' and providing for greater uniformity of taxation, by taxing all of the property of corporations, limited partnerships, and joint-stock associations, having capital stock, at the rate of five mills on each dollar of its actual value," approved June eighth one thousand eight hundred and ninety-one; (4) the act, entitled "An act amending the fifth, seventh and eighth sections of a further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine, which further supplement was approved on the first day of June, one thousand eight hundred and eighty-nine; authorizing and requiring the Auditor General of the Commonwealth to make a return for personal property taxes for defaulting persons, copartnerships, unincorporated associations, limited partnerships, joint-stock associations, or corporations, wherein there has been a failure or refusal of the aforesaid to make returns properly verified, and upon the failure or refusal of the assessors and board of revision of taxes or county commissioners to make a proper return for said personal property taxes, also authorizing and requiring the Auditor General of the Commonwealth to collect the taxes in accordance with the returns made by him, and requiring the recorder of deeds and prothonotaries of the various counties to file daily records in the Auditor General's office, as they are required to file in the commissioners' office or with the board of revision of taxes; also requiring the county commissioners or board of revision of taxes to file with the Auditor General copies of all returns made for personal property taxes, and requiring the record of the county commissioners or board of revision of taxes to be opened to the inspection and use of the Auditor General," approved April seventeenth, Anno Domini nineteen hundred and five; (5) the act, entitled "An act to amend the first section of an act, entitled 'A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine,' approved the first day of June, one thousand eight hundred and eighty-nine, as amended by an act approved the eighth day of June, Anno Domini one thousand eight hundred and ninety-one, entitled 'An act to provide increased revenues for the purpose of relieving the burdens of local taxation, being supplementary to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine, amending the first, fourteenth, sixteenth, twentieth, twenty-first, twenty-fifth, and twenty-sixth sections of an act supplementary thereto, which became a law on the first day of June, Anno Domini one thousand eight hundred and eighty-nine, entitled 'A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine; and providing for greater uniformity of taxation, by taxing all the property of corporations, limited partnerships, and joint-stock associations, having capital stock, at the rate of five mills on each dollar of its actual value, by relieving and exempting from the provisions thereof savings institutions having no capital stock," approved the first day of May, Anno Domini one thousand nine hundred and nine; (6) the act, entitled "An act amending and supplementing section one of an act, entitled, 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine, as the same was amended by the enactment of 'A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine,' approved the first day of June, Anno Domini one thousand eight hundred and eighty-nine, as further amended and supplemented by 'An act to provide increased revenues for the purpose of relieving the burdens of local taxation, being supplementary to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine, amending the first, fourteenth, sixteenth, twentieth, twenty-first, twenty-fifth, and twenty-sixth sections of an act supplementary thereto, which became a law on the first day of June, Anno Domini one thousand eight hundred and eighty-nine, entitled 'A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine,' and providing for greater uniformity of taxation, by taxing all of the property of corporations, limited partnerships, and joint-stock association, having capital stock, at the rate of five mills on each dollar of its actual value,' approved the eighth day of June, Anno Domini one thousand eight hundred and ninety-one," approved the eleventh day of May, Anno Domini one thousand nine hundred and eleven; and all other sections and parts of the said acts which are inconsistent herewith, or which are hereby substantially re-enacted,--be and the same are hereby, repealed; saving, reserving and excepting unto parts of acts inconsistent herewith, or which are hereby substantially re-enacted,--be, and the same are hereby, repealed; saving, reserving and excepting unto the Commonwealth the right to collect any tax, taxes, interest, penalty or penalties, due or owing or accrued under the said acts or parts of acts, or any of them, prior to the date when this act goes into effect; and further saving, reserving, and excepting unto the Commonwealth the right to assess and collect all taxes in and for the year one thousand nine hundred and thirteen under existing legislation.