INSTRUCTIONS TO ASSESSORS. 0 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 attention. 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 rost. 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 wise. 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 divinity. 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,' viz: 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 j years. •>. 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 1 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<- month. 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*. I >KNN'SYJ.VAN!A STATE COLLEGE. 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 Civil. r^OIREIKIVi. 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 * |i"iiM iHotoifiii 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 duced Rates. 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 ilWt. 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. Ij| l\ •* •. ,| . 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 ' '■ . If* • I \ ~.V | > -• i Ik.. • • • • i I U ■ I 1 • i ... < • > M i ..,~l ... I th ..... .- 1. • - . „,k 1 I • ! ..• >. '• •' " M .. I V. . I ' I IftiHttirsM i urilf. HAKNESS MAM" FACTORi HH.IIMMI [,( i; imilaik, I • JI V ;: ) I All <-l ll A , .• ondtr Hf.* -t llmitr , UKALKK> IN IT UK lKl < iA t I ZELLEII A M)N, x* ' • Mil !• , A h" I. I ■ i " 1.. Z. *" All thr Ptardtrtf Mm M r. • P * rtftl' * • l p - ■■ ; • JK Mi uMr :I• * ■ A At r. * f-i ; c. (fruit, Pr*vi * huii • • n r. LMRST NATIONAL IIANK OF I Hill II MI •n Mr*+t Kl)fobt* I'm * if ilim i-iliinrt'ii* r jPI!E CKNTKE DKMiK'HAi BOOK ami JOB OFFIIK ALLEGHENY STREET, nRI.r.F.FONTI. I'A.. 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 LAW BOOKS, TAMI'IILKTS. CATAI.Ot.I I'KtMjR \ \l V l>. ST/ TKM KMS. ! CI ltd* LA Hs, BILL HEADS, NOTK HEADS 111 sINKSS CAKlis, INVITATION CARDS. 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 (RAHMAN'S HOTEL, V" Conn ll'oio BlLLtrum* PA TIIiMIII 21 I'l H |IAV a I (•>• iii,i M .ij At jjlj<•.}>(. Tjol Company. PitUbnrg. |a.. Mntiii(Hoiurf*r lPruliy I 7fwi, Oii,Oat, B Wawr Wiii. • pnx>iOAiA - miiuß • IS# (KM BrilUaf VwMiw • J lb* cobalt) l. r- *
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