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INSTRUCTIONS TO ASSESSORS.
To TIII: ASBEHSOU* OK rut: HKVUIIW. TOWNSHIPS ANII BOHOIOIIH
OK CKNTRK COUNTY.
Gentlemen : The Commissioners of the county lmve heretofore
experienced great difficulty in having an assessment of the taxable
properly in the county properly made. Weilcem it our duty to call
the attention of the assessors of the several Townships and Boroughs
to their duties in relation to making assessments as enjoined upon
thorn by law.
To the several Acts ut Assembly herein set forth by which your
duties and the duties of all good citizens are fully prescribed, us well
as to the instructions submitted, we a*k your careful ami considerate
Assessors have difficulty in fixing the proper valuation of real as
well as persona! property. The law is plain. It directs that you
shall " ci frond rr/nr nil uhjtrt* of (oration nceovdimj to tin iirtmd
i'ii ho Hurtol' nnd nt *HC!I pn'cr in fin tuimr, tcou/d eejuivntehj nnd in
i/nod faith id!
Your oath to which wee-ill vour aitciiliou enjoins it upon you to
av - and va!u every .*>-|>.n 11 r I it, | IKY or tract of land \villl the
imp: o.Taunts thereon, and all per-'ma I property and other objects
made taxable by the law- •>! the ('.intuon wealth within the several
Town-hip* and I! .tough-, wlieile i tor State or (.'ounty purposes, at
a rat >o piiiv whi -it you -hail after due examination and considera
tion hlve th -ante would -•■!! for it *dd singly and separal ut u
/.■m i ri-l- sale after 'nil public noi.v If von follow vour oath and
the law you < an not err.
There is no -ense in valuing u lior-e that will sell for two hundred
dollars cash at firtv dollar- -nor in rating a tract of laud or farm
worth seventy-five or one hundred dollars per acre in e.i-h nt thirty
dollars, or a block of buildings at less than half whnl it rents
for, or in rating new carriage- and buggies and like vehicles
nt one third their co-t, or a tir-t quality watch at h— than its actual
Tlie carelessness of ns-e-sora heretofore practiced in reference to
moneys at interest has simjdv been monstrous. We call your at
tention to the provision of the act of A*-cmhly iutpo-ing a title of
otic hundred dollars upon every jierson nd giving the full and a<-cu
rate amount of their moneys and stocks. Inform i ach eiti/.'it of hi
duty and in.-i-t on it being performed. It is made the duty of th
assessors to " require of every taxable in his district to furnih a
statement in writing, or partly written and partly printed, sh .wing
the aggregate amount of money due ami owing by - dven: debtors
to such taxable.
No return has evtt laa it made of moneys due on account* front
iol Vent debtor-, lie. pi ire men engaged in h.isine-s and t. Whom
accounts are due aud owing from solvent debtors to make a full re
turn. If they refuse, you follow the law. I'ersous are in the habit
of loaning money and taking notes for the anmuut including inten -t,
and then inform the assessor that they have no money at interest.
It is your duty to as-e*s ail sucli moneys. A proper return id* the '
inouey at interest in the coun'v will increase the amount at h-a-t
half a million of dollar*.
In assessing money at mtere-t note carefully in the proper column
the character of securities whether mortgages, judgments <>r other
There has always lieen a great dearth ol sound judgment in rating
nnd valuing offices, prists of profit, [.rob—ions, trad. - ami occupation*.
hlrnmine th* fi/nirem'tit* of nut ir oath on (hi* in alter.
It i* neither just n >r ri.'ht to rate or value a lawyer whose a< tu
al income from his profession is four thousand dollar* a year at two
hundred dollars, nor a minister or doctor who receive* or makes
two thousand dollars a year nt one hundred and fifty dollars, nor i
it right to rate aud value a banker or lumliermnn whose actual in
come front his occupation may reach tin-sum of ten thousand dollar*
a year, the same as yon would a carjteiitcr or blacksmith whie in
come due-, not exceed five hundred dollars. It is highly improper to
rate the college professor who rccoiv. - a salary of from tw , to three !
thousand dollars a year the -ante as you would the country school
teacher, or the public officer who receives a large salary at the same
rate you would one who only receives five hundred.
For your information we give the legal definition of the several
occupation* mentioned in this statute.
An office is a right to exercise a public employment and t > tnkr
the fees and emoluments thereunto belonging. A man is a public
officer who hath any duty concerning the public.
I'osts of profit. "Offices ot profit properly comprehend* Irus
tees, hank officer* and persons occupying similar positions.
Profession*. Include* persons who teach, practice law, physic or
lrad'"*. Applicable to per*on* following a particular bit sin'**, a>
carpeuter, blacksmith, stone mason, machinist, Ac.
Occupation. A business or mystery, a* the occupation of a printer.
It will include merchant*, hotel keepers, saloon keepers, banker* and
almost every other kind of regular business.
A man who d<e work a* a day laltor'-r ha* no occupation in it*
legal sense, and his business* can not lie tuxed as an occupation.
It is your duty to make return of all property specially exempt by i
Acts of the (b-nerai Assembly from the payment of taxes in a
separate list, said list to contain among other things the following,'
All churches, meeting-houses and other places of stated religious
worship, with the ground* thereto annexed, not exceeding ten acrrs ;
ail universities, colleges, academic* and school-bouses belonging to
any county, borough or school district, or incorporated, erected, en
dowed or established by virtue of any law of this Commonwealth,
with the grounds thereto annexed, not exceeding ten acres ; also, all
burial lot*, the lauds and premises of all cemetery companies, where
such property i- held in trust for the sole purpose of improving said
land* and premises, and whose revenues of whatsoever kind are de
voted to that object and in no way inure to the benefit or profit of
the corporators or any of them ; all lunatic asylums, alms house*,
juror houses, houes of refuge, |>enitctariex and nsylums, schools
nud hospitals supported by the appropriation*anuually made there
to by the Com moo wealth, together with all land* attached to the
•attic; nl*o, all charitable institutions, jtrovided fcy charitable gifts
or otherwise, the chief revenues of the support of which arc derived
front voluntary contributions, together with the lands attached
i.i the *nfic, ami, by decision of lite*.Supreme Court, the following
properties are also exempt, via: the l>ed, brrtn-hank, towpath and
reservoirs of a cuntil; water stations uud depots of a railroad ; also,!
toll-houses of any incorporated company.
t'ROPKHTY SUH.IKCT TO COUNTY TAX AI.ONK.
1. All houses, lands, lots of ground, and ground-rents, mill*, and
manufactories of all descriptions, all furnaces, forges, bloomaries,
distilleries, sugar-houses, malt-houses, breweries, tan-yards ami fer
ries, and all other r.-nl cstnte not exempt by law.
2. All horses, mares, geldings and cattle above the age of four
•>. Salaries and emoluments of office, all offices, post* of jiroiit,
professions, trades and occupations, except the occupation of farmers. .
I. All single freemen above the age of 21 years, who shall not
follow any oeeujmtion or calling.
I'ltOflltTY TAX A Itl.l. lott HI ATI; ANIt COUNTY IT lICOSI>.
All household furniture including gold ami silver plate owned
by any person or persons, corporation or corjstrations, when the
value thereof -hall exceed three hundred dollars.
All pleasure carriage*, owned and kc|>t lor use, hot It of two
and four wheels.
rItOUKKTY SI'IUKIT TO STATU TAX AI.OSU.
1. All mortgages, money owing by solvent debtors, whether j
|)r..inisc.rv note-, JH-IUII or tingle hill, bond or judgment; also all
article* i t agreement and account.* bearing interest, owned or jx.*-
ses-ed by anv | r-..n whatsoever, (except notes or hills for work or
labor done, and all obligations given to banks for money loaned ,
and hank note*) and all public loans or stocks what-j
s- .*ver, except tho-e i"-iic.l by tlii* < 'oinmonwealth or the I nited
Slates, nnd nil money loaned or iuv. -ted on interest in any other
Stat.-, and all othei moneyed capital in the hands of individual
citizen- of the -*tnte, hall i-Htid are hereby nntde taxable for j
Stat.- purpose-, at the rat>- of t.>ur mills on the dollar of the value
tli'-r.-ot'unnuully. Act of June 10, l*Nl, S-o. 1, I'. b. j.age 09.
2. All -luge-, omnihu-e.*, hacks, cult*. and other vehicles used
tor lrnn*|iiirting jia-enger* lor hire.owned, used or |io**e*ed within
thi* < 'omin .nwealth hv any jter-.n -r jR-rsotts, ot by any body or
i. .die- corporate, three mills U|M.II every dollar of the value thereof.
l'. 1.. 1 t |>. I*o, See. l.and I'. I>. 13*1, Sec. 1.V2.
I pon all annuities over two hundred dollars, excejit those
granted hv the (' .mmonwcalth or the I States, three mill*
upon every dollar of the value altove s2' M k —l'. b. lMfi, p. t H '
and I*. I>. 1 IM, See. I." 2.
I. I | u all [.. r-onal prop. rlv held, owned, n-. d or invested by
anv person, eomj>any or corjM.ratioti, excepting always such prop
••rtv a- -hall he In-lil HI tru-t for religion* purjtoses, three mill*
upon every dollar of the value thereof.
>. I |H)ti gold lever watche*. and gold watche* of equal value,
each one dollar. I |>on every other description ot gold watche*
and ttp ni *ilv-r lever watches, or other silver watche* oflike value,
seventy-tive cents. I pon every other description of watches, of
the value of twenty dollar* < r upwards, fifty o uts.
IUTIM <> tWBHOU".
"It hall I.- the duty of thn several a-,M--or< and a--i:at a*-
-c-soi-, to a.--.--, rate and value all objects of taxation, whether
for State, . ounty, city, distri ward, township or Ixirough pur- .
|s.*e*. aconling to the netunl <n!ne thereof, tind nt sue A price* for
the laifii trtsi/tf Miflrahb bona tide •//. ' —l*. 1,. 1*41,,
t. and 111 f<■'. Sec.
"It -hnil hereafter In- the duty ot each a**-K.or within thi*
<'ommonwialth, at the .iine of making the a*e*sinent* in hi* ward,
borouirh or township, to require every person, every firm and
partin r-iiip, and the | .resident, M< retary, cashier, or treasurer of.
.-very company or coi'poratc ln*ly subject to taxation therein, to
deliver hiiW ii -tateimmt m writing. or partly printed nml pnrlly
written, showing th* segregate amount of money due am! owing by
•olvcnt debtor* t" *u *)I JM ron, partnership, lirm, company or cor
porato b lv, whether on mortgage, judgment, ilecrw, bond, note,
i-ontra' t, iin ni, account* anil cttlements in the orphan *
< oiirt* ami r>urt* ->1 common pica*, am! other account* excepting
I executory contract* ami agreement*, where po*-*-sion has not been
delivered to the vendee under such contract*, or account* for work
or latxir done, and bank note*. ■ whether payable on demand or at
any specified time, pa-t, pre** at, or future, or whether the time of
payment be * fieri iod or not, and whether containing an agreement
to pnv iutere*t or not, whether written or verbal; and al*o the
arnount of all dian* or slock held or owned by Mich person, com
pany, tirm • r corporate ISMIV, in any hank, institution, or company
now or hereafter in -orporaw-d in pursuance of any law of any
other State fir govern meat, and all public loan* or stock* whatever.
J except tho-H- i-uol ! >y thia t "ommonwealth ; and all money loaned
or invi-teil on inter* -*t in any other State ; and the several items
nfort*nid, composing; *ucli aggregate; I'rovided, Ihat thi* section
■■hall not ho con*tru oil to reijuire any t*t>-raent of note* discounted
>r negotiated, or he d iy any hanking institution." —P. 1.. I*4B, p,
J*tj, Si*. 3, and P . 1). 138b, Sec. 17<>.
If the several as *e*sors of thi* <' immonwealth, in the discharge
of their respective duties shall have reason to believe any person
•>r person* or corf* -ration shall have rendereil a !alo return of his,
her or their propo rtv, trade, profession, occupation, or any article
made taxable by law, or shall not make u lull disclosure of the
i same, the - iid a*ei cor* shall return what they shall believe to lie the
full value nml nr louut thereof to the Commissioner* of the proper
county. "--P. I*. Ix4l. See. and P. D. I.ViU-ftO, Sec. 10,
I'K VALTIEH FOB NKUt.IXT ftF IH'TY.
" If nnv n**e. ) • or a**istant assessor shall knowingly and inten
tionally emit, neglect, or refuse to assess and return any property,
person or thing in ado taxable by law,or shall knowingly and inten
tionally assess, rnl* , or value the same, at more or lata than he shall
know and believe the just cash value or rate thereof, or neglect or
refuse to assess nny tax requited by law, he shall lie guilty of a in is
<ictuea nor in office, and on conviction thereof, lie subject to imprison
ment, not less than three nor more than twelve months, and fined in
. arum not lea* than c tie hundred nor more than two hundred dollars."
—P. L., 1841, p. 3fM,Bec. 3, and P. I). 1360, Kec. 11.
: " 11' any assessor <<i assistant assessor who shall have taken upon
himself the duties of ucb office, shall neglect or refuse to comply
with any order or wat rant issued to him by the commissioners of
the same county to cc nformity with the law, or shall uoC perform
I the duties enjoined upc n him by law, he shall forfeit any sum not
, exc ending forty dollars ,to lc recovered by the county as debt# of a
, liko amount ai* recovw able."—P. I*. 1834 p. /d-'i Hoc. 34, and P. D
J 13tM) .Sec. 12.
mm KM OK TAX Alil.K I'KKMONK.
Kuch person, the president, secretary or treasurer of each company,
ami wmn member of each firm or partnerKhip, from whom statement*
i may be required under the preceding sections, shall, within fifteen
day* after being so required by the assessor, respectively make out
1 and deliver to auch assessor the statement or statement* afon -aid ;
! (See. I'. I). lMfi, See. 17"' aud the JH-TAOIJ making ouch stutementor
statement* shall certify over his proper signature, that the came is
true and correct; and if any such perron, member of a firm or part
nership, or officer of Mich company or corporation shall refuse
,or neglect to furnish such statement an in required by the pro
visions of this act, the assessor shall proceed to make, from the
best meaus he may be able to obtain, a statement or statements
!of money or stock specifier! in the preceding sections, owned In
such person, firm, partnership company or corporation. l'. J.
IHM, p. 4*7, Sec. 4 and I'. I). l'B<>, Sec. 171.
I'KNAI.TY roK ItKFTHAI..
" In case any jiersoii, company, lirm or body corporate shall not
exhibit and set forth in any -tatemcut made in pursuance m this
act, the full aggregate amount of his. her, their or its money and
stock, as required try the preceding sections of thi- u<t, -in b per
son, company, firm or cor|c>raie body shall forfeit aud pav a - no
i of one hundred dol/nrc, which shall la- recoverable by any per ,n
suing for the same, in the name of the t innrnon wealth, a-* debt.- of
like amount are by law recoverable ; one hail'of which sum, when
: so recovered, hn'l la- paid to the pro|rer county treasurer, for the
i use of the Commonwealth, und the other hall to the per- ,n at who-<
| instance such suit shall or may lie commence I and pr --• it I l>
recovery. Aud nothing in this statement shall I*- construed to j.
quire that any statement hereinlrefore mentioned, shall exhibit
I more or other facta than the whole ot aggre-ut. an, nut ■ ; i- k
specified in the -aid p recced i tigsection." —r. I. J*P'., S-c. ■>. ami I*.
1). IDBT3, S-e. 172.
By the a< tof February 28, 1 |. f,. jr., |. 11 J •
See. t, assistant assessors are not " r juired to participate ,o taking
an account of the nntnes and surname-" t the taxable inhabitant*
and of the personal am) real property in their r-p tive d:-tri
ward- and township- " But tinder the net >d Id >.IM.IT. IMI. .
i must assist in rating ami valuing all property -u!.o tto t i 'iot
After your return* have been ma<le and examined l>v lh<- I -,r i
of revision, to determine whether the .nine has been in < n
fortuity with tin-law. and whether all jiroportv tobe valued l rtax
ation, lits I wen properly valued, the list* will IK returned to \ -u.
when you will jinwced in conformity with the law tog -.i v.i n" r
printed notices, at lcat live days, IM-I-TI ih< day of appeal, to • v- ry
taxable inhabitant wiihiti your respective <litri t-. <d the amount
or sum for whiili In- stand* rated and the ran- |M-r <-<-1,1. ! -ucl,
amount, and the tinu- ami place fixed tor such :tp|K.i!
I'tider the Act of I*4'< all assessment* in ('• ntre , ,untv must I*-
made iu April. 11l obedience t- thi- law you will begin y ,ur wotk
on Monday the 2nd day of April and complete the w rl. so v.u
can make your return to tin* office on th<- lay f th<-
We expect tli<- law to IK- strictly obeyed at, i carriisl out both
jin letter and spirit by you in the discharge < f your duties. Be
turns made that are not in no-, >r<l with the law will uot IK- re
ceived, and the assessor* will IK- required to complete the w ,rk a*
it -houhl l>e. Negligent <md cirri*-' unci. will aof be paid for.
.JOHN* WOLF, )
11. C. ( A.MPBKLL, Com*.
A .1 GIIKIST. \
I). F. FultTM Y, Solicitor.
Xrtr . I ilI rrtimemrnt*.
ApH*g !rm IVQIM April A IMI
TliillMllteti n it t<r*ln4 it 1 B r>( Ibr int*t !*•
11 fttl I rwHlif*) }*-*• ( t t* entire r-k'
I iI "1 ttb Ibd lb* f"l
\rw\i f < Ml. 'f
X. A ylt CJwMe*l .vr*e "f famt Tun
3 A rtll fktetift< i n* of rr Ynn
The L"L.' IALMII RM>, I( !•<• }*R
Ul. foll.'ViUC tb f*rl t• . }**f ' tb
k Con* (*) AURICt I.TI R1 I. NAIIRAI
iiimmv <1,111 'inpTin AMrnvMcp. j
I A b'>rt 'W I AI.OU lUf In Agr.cmlti*-*
A rbcri ftPBCI A I. COI !LK i OmbiUlm
A n*dr*i and I'raparat rj ' ur*e
Military drill Is h|*#H! r .* ) and
• l" Tuition ir* X • ting i*d -0 lit)
4* 'Uif# ff I I**l* Principal.
I*r i r other liilnrinitlot
aBO u % HtRTOY ri-fu<r
VfinlbumA i rm Co., I'l
i ?• n
J>ILES! PILES! PILES !
.1 SI RK CI NIC POI SD AT LAST S<>
OSK XKFP KCFFKR ■
A nre C'wre for lUinl. Bl*eJiog, |ubi*f ard I In
rated Pile* I'M liirt dli-otmd T-L lr W.-IIJWN. r
Indian remedy,j railed |r H ilium •Iu dun Uinl •
4 hHuH Ik vuni ihriHiK nin • 1 |
or *• !'• standing HoofH l need •uff r! ► minute* <
• fur applying this ••nxlrtfiil #>diiii>g lO*
inofmmoiilo tod 'ls* inane* dr. mot* harm
thftn Wjlhtn i (Miilinul
•Novo the intense it. bing. < parti< a'.*riy *t night aflri
getting **rio to led j Is ma f .tilth •. glini intlMl
and palnleM relief, or-d I* prepared null lor Pllu
.t MM ■ f th* MtVMt pr and 1 r Mil '• | *■>—
&*< l hal the II •• J M Coffin I *srry of Orrrltllil
N)l tKt IK William • Indian Tile (Nntmrol | lun*
wood KfilM of Pit* Cttiee end It affords in*- | l*%wr* '
%m ay tlMl f jffiH WW Ri>l M|l>lli IM h |>>i
• m h nK*dil Mid prraaorul relief n lit. H ilium *
prlca, 91 00.
HENRY A* Co., Pro pi.
I*4* 1 f • A*Met AC. Rett Vori.
NOW IS YOUR TIME.
Get two Weekly Newspapers
for the Price of One.
And the Bout Inland Daily at Re
I Tl.- aaharflpUm ft.u "I liiU'mit r.Tli.it it
• I.'it ln mnua.Twli In adimnto
ftorooftor Ih. Witiu I'.Ttlot iti i|t |.t Ttri
\l —VI. Lan nlll I- tool tall- u> nMrm gv;nt
|.t tl •' mob In ndran'o, Of <!' Hum Patkiot ud
Ik- PbiUdolpbit Hook I) Tinitlur liikimtli in *.l
To nn> p * follm* np flb of lon or Mot- ant
f rllor. hi Ikt WIMIT I'lTll iT tl |l 00 ptr oopp pot
■tunnni, mo ropy "111 l* -on l *rtiHt lot Ikt y-u.
Tho Mibwrlpllon ptlro nl ilto tit lit Ptfntof kj
mtll It am pot tanma rank in tdttnot 11 tot paid
It MltnnrofT On pot annum mil ho rl.argo4 , fot.lt
u.-nlh. fSClilntdtnaro or Pi-oil not pall In a4taim
and al peipnrtlatial ratot for dmiit potfadt Tito
Ptilt rTnlif doting Iho MOoMtfOMitm tndtko
liOfloUlnro mil bo oopoiitilp Inl-roailng H-n.l f.n
lntily and Wookly. Nonilllanoot umat bo nmdo b;
pool fMflro ntmoy otdot or dtafl arroMod lit bank na
nkk h(lladm an Addtota PATHIIFT PIHI.IPIIINI.
(DMfAfIf.UU Marbot flroOT, Horrltkorg. p.
| I n:i'IKKU"K>. |>r>H um -r UAYlTYToLwaiiatGperCt.
'. I) l< .'IV.'IJI M Tltt Mill VI Hrs IXSI*-
Bfinitifnr nf Cnnflnn ■nfKinaf t.. . • . IXCK CIV OF KW tORK, n tm ••
tiepairei 01 bewing macntnes ,
t i 1 ' : " I' " I*. * . h | c ore tfclr\l *! prrvftlt **l
<*- <*X tit" pr |VIH iiiT |- •' t CM fc#
1 I I ' *' .}■■■■ 'wg fT :\ ( *?••• tO>* | tot' c\r+t JO of ti>#
* j. *% H K * *-iT t | -~ t t ! rn i|! v rvMiii kmf m
f i. ii- r. x i ' ' * * th* Ui- t ; ! p*al.
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•. ,| . CIIAKUBI P- Uw,
* * *k % r • ' • .*7 i' irt, Kmdiftr, ri. t
SJO * -II no- nr * > i M no MUD kii.W.C,
** v ■ '* ' 1 l !■> ') J-|t U>;lrfoalr.r.
WANTED! UIST '
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HAKNESS MAM" FACTORi
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All <-l ll A , .•
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UKALKK> IN IT UK lKl < iA
t I ZELLEII A M)N,
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*" All thr Ptardtrtf Mm M r. • P *
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c. (fruit, Pr*vi * huii • • n r.
LMRST NATIONAL IIANK OF
I Hill II MI
•n Mr*+t Kl)fobt* I'm * if
r jPI!E CKNTKE DKMiK'HAi
BOOK ami JOB OFFIIK
in now ofr ► Rijto
HEAT INI) 1' ( EME NT s
to Tiiont win 11 mo nam
Plain or Faut v Printing.
Wo have iinu(uhl ftcllitin ;■ r j.-irit . y
I'KtMjR \ \l V l>.
ST/ TKM KMS.
! CI ltd* LA Hs,
111 sINKSS CAKlis,
CARTKs OK VisiTJ'..
CARDS ON ENVELOPES
AND ALL KINDS OK BLANKS,
h\ mall*-11 rocmt i
j attention. *
01(JT I'rinlii't duno Ii Uio *>e*i ; ~,
*hnrt notice ami at the li.vom ratt
V" Conn ll'oio BlLLtrum* PA
TIIiMIII 21 I'l H |IAV
a I (•>• iii,i M .ij
At jjlj<•.}>(. Tjol Company.
lPruliy I 7fwi,
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