Section 1

Section 1. Be it enacted, &c., That the burgess and council or town council of each of the several boroughs of this Commonwealth are authorized, in the manner hereinafter provided, to levy and collect in each and every year, when necessary, an annual special tax, in addition to the taxes now allowed by law to be assessed and collected for the general purposes, not exceeding three mills on each dollar of the assessed valuation of the borough as ascertained for county purposes.