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6 May 1887 § 6.

8. If the legacy subject to collateral inheritance tax be given to any person for life, or for a term of years, or for any other limited period, upon a condition or con- P. L. 79. tingency, if the same be money, the tax thereon shall be retained upon the whole Legacy for a limamount; but if not money, application shall be made to the orphans' court having ited period, upon jurisdiction of the accounts of the executors or administrators to make apportion- tingency. ment, if the case requires it, of the sum to be paid by such legatees, and for such further order relative thereto as equity shall require.

condition or con

9. Whenever such legacy shall be charged upon or payable out of real estate, the Ibid. § 7. heir or devisee, before paying the same, shall deduct therefrom at the rate afore- When legacy is charged upon real said, and pay the amount so deducted to the executor; and the same shall remain estate. a charge upon such real estate until paid, and the payment thereof shall be enforced Duty of heir. by the decree of the orphans' court, in the same manner as the payment of such Tax to remain a legacy may be enforced. lien until paid. Ibid. § 8.

10. Whenever any real estate of which any decedent may die seised shall be subject to the collateral inheritance tax, it shall be the duty of executors and Notice to register. administrators to give information thereof to the register of the county, where administration has been granted, within six months after they undertake the execution of their respective duties, or if the fact be not known to them within that period, within one month after the same shall have come to their knowledge; and

it shall be the duty of the owners of such estates, immediately upon the vesting of Duty of owners. the estate, to give information thereof to the register having jurisdiction of the granting of administration.

Ibid. § 9.

forwarded to the

11. It shall be the duty of any executor or administrator, on the payment of collateral inheritance tax, to take duplicate receipts from the register, one of which Executors, &c., to shall be forwarded forthwith to the auditor-general, whose duty it shall be to take duplicate recharge the register receiving the money with the amount, and seal with the seal of ceipts, one to be his office, and countersign the receipt and transmit it to the executor or administra- auditor-general. tor, whereupon it shall be a proper voucher in the settlement of the estate; but in no His duty. event shall an executor or administrator be entitled to a credit in his account by the Receipt to be register, unless the receipt is so sealed and countersigned by the auditor-general.

sealed.

12. Whenever any foreign executor, or administrator or trustee shall assign or Ibid. § 10. transfer any stocks or loans in this commonwealth, standing in the name of the Foreign executors decedent, or in trust for a decedent, which shall be liable for the collateral inheri- to pay tax on tance tax, such tax shall be paid, on the transfer thereof, to the register of the stocks assigned. county where such transfer is made; otherwise the corporation permitting such Otherwise the cortransfer shall become liable to pay such tax.

poration liable. Ibid. § 11.

13. Whenever debts shall be proven against the estate of a decedent, after distribution of legacies from which the collateral inheritance tax has been deducted, Refunding of legain compliance with this act, and the legatee is required to refund any portion of a cies. legacy, a proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the state or county treasury, or by the county treasurer, if it has been so paid.

Ibid. § 12.

estates.

14. It shall be the duty of the register of wills of the county in which letters testamentary or of administration are granted to appoint an appraiser, as often as Register to appoint and whenever occasion may require, to fix the valuation of estates, which are or an appraiser. shall be subject to collateral inheritance tax; and it shall be the duty of such Duties. appraiser to make a fair and conscionable appraisement of such estates; and it shall further be the duty of such appraiser to assess and fix the cash value of all annuities and life estates growing out of said estates, upon which annuities and Annuities and life life estates the collateral inheritance tax shall be immediately payable out of the estate at the rate of such valuation: Provided, That any person or persons, not Appeal. satisfied with said appraisement, shall have the right to appeal, within thirty days, to the orphans' court of the proper county or city, on paying or giving security to pay all costs, together with whatever tax shall be fixed by said court; and, upon such appeal, said courts shall have jurisdiction to determine all questions of valuation and of the liability of the appraised estate for such tax, subject to the right of appeal to the supreme court as in other cases.

Ibid. § 18.

Penalty for taking

15. It shall be a misdemeanor in any appraiser, appointed by the register to make any appraisement in behalf of the commonwealth, to take any fee or reward from any executor or administrator, legatee, next of kin or heir of any decedent; fees or rewards, by and for any such offence the register shall dismiss him from such service, and, appraisers. upon conviction in the quarter sessions, he shall be fined not exceeding five hundred dollars, and imprisoned not exceeding one year, or both, or either, at the discretion

of the court.

16. It shall be the duty of the register of wills to enter in a book, to be provided Ibid. § 14. at the expense of the commonwealth, to be kept for that purpose and which shall Returns made by be a public record, the returns made by all appraisers under this act, opening an appraisers to be account in favor of the commonwealth against the decedent's estate, and the regis- recorded. ter may give certificates of payment of such tax from such record.

17. It shall be the duty of the register to transmit to the auditor-general, on the Ibid. first day of each month, a statement of all returns made by appraisers during the Monthly returns preceding month, upon which the taxes remain unpaid, which statement shall be to the auditorentered by the auditor-general, in a book to be kept by him for that purpose.

general.

6 May 1887 § 14.

P. L. 79.

Taxes not paid

within the year

18. Whenever any such tax shall have remained due and unpaid for one year, it shall be lawful for the register to apply to the orphans' court, by bill or petition, to enforce the payment of the same; whereupon said court having caused due notice to be given to the owner of the real estate charged with the tax and to such other in orphans' court. person as may be interested, shall proceed, according to equity, to make such decrees or orders for the payment of the said tax out of such real estates, as shall be just and proper.

may be collected

Ibid. § 15. Citation to issue to parties liable.

When personal

service cannot be

had.

Ibid. Attorney to be employed.

Costs and fees to be allowed.

14 May 1891.
P. L. 59.

Register of wills
to collect collateral

inheritance tax.
Compensation.

6 May 1887 § 17. P. L. 79.

To give bond.

Ibid. § 18. When county treasurer to collect.

Ibid. § 19. Register to make quarterly returns.

Interest on default.

Ibid. § 20.

Tax to remain a lien, until paid. Limitation.

19. If the register shall discover that any collateral inheritance tax has not been paid over according to law, the orphans' court shall be authorized to cite the executors or administrators of the decedent, whose estate is subject to the tax, to file an account or to issue a citation to the executors, administrators or heirs, citing them to appear on a certain day and show cause why the said tax should not be paid; (i) and when personal service cannot be had, notice shall be given for four weeks, once a week, in at least one newspaper published in said county; and if the said tax shall be found to be due and unpaid, the said delinquent shall pay said tax and costs.

20. It shall be the duty of the register, or of the auditor-general, to employ an attorney of the proper county to sue for the recovery and amount of such tax; and the auditor-general is authorized and empowered, in settlement of accounts of any register, to allow him costs of advertising and other reasonable fees and expenses incurred in the collection of taxes.

21. The register of wills of the several counties of this commonwealth, upon their filing with the auditor-general the bond hereinafter required, shall be the agents of the commonwealth for the collection of the collateral inheritance tax; and for services rendered in collecting and paying over the same, the said agents shall be allowed to retain for their own use five per centum upon the collateral inheritance tax collected, if the said tax shall amount to a sum less than two hundred thousand dollars in any year; or four per centum upon the said tax, if the same shall amount to two hundred thousand dollars and less than three hundred thousand dollars in any year; or three per centum upon the said tax, if the tax collected shall amount to three hundred thousand dollars or more in any year: Provided further, That this section shall not apply to the fees of the registers elected prior to the passage of this act.(k)

22. The said register shall give bond to the commonwealth in such penal sum as the orphans' court of the county may direct, with two or more sufficient sureties, for the faithful performance of the duties hereby imposed, and for the regular accounting and paying over of the amounts to be collected and received, and said bond, on its execution and approval by the said orphans' court, to be forwarded to the auditor-general.

23. Until bond and security be given, as required by the preceding section, the said collateral inheritance tax shall be received and collected by the county treasurer as heretofore; and in such cases, all the provisions of this act relating to collection and payment by registers shall apply to the county treasurer.(1)

24. It shall be the duty of the register of wills of each county to make returns and payment to the state treasurer of all the collateral inheritance taxes he shall have received, stating for what estate paid, on the first Mondays of April, July, October and January in each year, and for all taxes collected by him, and not paid over within one month after his quarterly return of the same, he shall pay interest at the rate of twelve per centum per annum until paid.

25. The lien of the collateral inheritance tax shall continue until the said tax is settled and satisfied: Provided, That the said lien shall be limited to the property chargeable therewith: And provided further, That all collateral inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to have been paid, and cease to be a lien Taxes due at pas- as against any purchasers of real estate: And provided further, That all taxes due and legally demandable at the date of the passage of this act, the collection of which would be barred by the provisions hereof, shall not be barred, if suit shall be brought therefor within one year from the date of the passage of this act.(m)

sage of this act.

12 June 1878 § 1. P. L. 206.

Collateral inheri

tance tax errone

ously paid, may be refunded.

26. In all cases, where any amount of collateral inheritance tax has heretofore been paid, or may hereafter be paid, erroneously, to the register of wills of the proper county, for the use of the commonwealth, it shall be lawful for the state treasurer, on satisfactory proof rendered to him, by said register of wills, of such erroneous payment, to refund and pay over to the executor, administrator, person or persons who may have heretofore paid, or may hereafter pay, any of such tax in error, the amount of such tax thus erroneously paid: Provided, That all such applications for the repayment of such aforesaid tax, erroneously paid into the treasury, shall be made within two years from the date of said payment.

(i) See the act 22 March 1841, P. L. 99. See Maris's Estate, 14 C. C. 171.

(k) This is an amendment of the act 6 May 1887, $ 16, P. L. 79.

() See act 22 March 1841, § 5, P. L. 99.

(m) This section does not extinguish the personal liability for collateral inheritance taxes of heirs, devisees and legatees at the end of five years. Cullen's Estate, 142 P. S. 18.

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P. L. 329.

1. The judges of the district court for the city and county of Philadelphia are 14 April 1846 § 8. hereby authorized to appoint a commissioner, with authority to take depositions, to be read in the trial of causes in said court, or upon motions, rules, petitions and Commissioner to other matters that may be brought before said court; and the judges thereof shall take depositions in provide such regulations as they shall deem expedient, setting forth the conditions Philadelphia. upon which depositions taken as aforesaid, may be read in evidence. And they shall have authority to supersede any commissioner to be appointed by them, by appointing another in his place.

Ibid. § 4.

2. The commissioner thus appointed shall have authority to administer oaths and affirmations to the witnesses, where depositions may be taken, under the pro- Powers of such visions of this act; and shall receive such compensation for his services as the commissioner. court may direct, which shall be taxed among the costs of the suit in which depositions shall be taken, in the same manner as depositions taken under the existing laws.

P. L. 581.

3. The district court for the city and county of Philadelphia are hereby author- 26 April 1850 § 21. ized to appoint a commissioner in addition to the one authorized by the 3d section of an act, entitled "An act relative to certain courts in the city and county of Phil- Additional comadelphia." approved the 14th day of April, A.D. 1846, with the same powers and missioner to be apauthorities, and to receive the same compensation as is provided, in and by the 4th pointed. section of said act.(n) And the said commissioners shall have full power to ad- Their powers. minister oaths and affirmations to witnesses, certify affidavits, and take testimony to be read in evidence in any court of this commonwealth; and any one falsely swearing or affirming before either of said commissioners, shall be liable to the pains and penalties of perjury.

29 May 1840 § 5.

P. L. 570.

4. The judges of the district court of Allegheny county be and they are hereby authorized to appoint a commissioner, with authority to take depositions, to be read on the trial of causes in said court, or upon motions, rules, petitions and other mat- In Allegheny ters that may be brought before said court; and the judges thereof shall provide county. such regulations as they shall think expedient, setting forth the conditions upon which the depositions taken as aforesaid, may be read in evidence. And they shall have authority to supersede any commissioner appointed by them, by appointing another in his place.

Ibid. § 6.

5. The commissioner thus appointed shall have authority to administer oaths, and shall receive such compensation for his services as the court shall direct, which His power and shall be taxed among the costs of the suit in which depositions shall be taken, in compensation. the same manner as depositions taken under the existing laws.

P. L. 313.

6. The provisions of the 21st section of the act of assembly, approved the 26th 16 April 1858 § 1. day of April 1850,(o) entitled “An act to incorporate the Wyoming Mutual Insurance Company," and for other purposes, be and the same are hereby extended Common pleas of to the court of common pleas for the city and county of Philadelphia, which Philadelphia to apcourt is hereby authorized to appoint three commissioners; and the commis- point three comsioners so appointed by the said court, shall be invested with all the powers and authorities which are by law vested in the commissioners appointed under the said

act.

missioners.

1 May 1861 § 1. P. L. 578.

7. In addition to the commissioners heretofore authorized to be appointed to take depositions et cetera, to be used in the courts of Philadelphia, the judges [of the supreme court of this state, of the district court for the city and county of Phil- Additional comadelphia, and] of the court of common pleas for the county of Philadelphia, are missioners to be hereby authorized and empowered to appoint one commissioner, who shall have all appointed. the powers, privileges and prerogatives delegated to the other commissioners; and in

(n) They are authorized to appoint a third com- by act 11 March 1857, P. L. 76; and a fifth, by act 1 missioner, by act 26 April 1855, P. L. 314; a fourth, May 1861, P. L. 578. (0) Supra 3.

1 May 1861 § 1.

P. L. 578.

Power to take ex

parte affidavits.

28 April 1876 § 1.

L. 52.

Commissioners

tions and acknowl

addition thereto shall have full power and authority to hear and examine parties or witnesses, or both, in any ex parte proceeding to be enacted [acted] upon by the said judges; and the testimony of such person or persons so taken and reduced to writing, and certified to by such commissioners, shall have the same effect in law, as if such parties were personally present before the said judges, and by them orally examined.(p)

8. All commissioners heretofore appointed, or that may be hereafter appointed by the courts of this commonwealth, in cities of the first class, shall have full power and authority to administer oaths and affirmations, and to take depositions to be may take deposi- used in evidence in any matter, cause or suit pertaining to any of the courts of this edgments of deeds. commonwealth or otherwise; to take acknowledgments of deeds, mortgages, assignments and all other instruments to be recorded within this commonwealth, and also to make the separate examination and take the separate declaration of any married woman with regard to such deed, mortgage, assignment or other instrument; and the said commissioners respectively shall have the right to have and use a seal of office.

29 March 1860 § 1. 9. Any commissioner or commissioners appointed by any court of the United P. L. 341. States, or of any state, district or territory in the United States, to examine or take United States com- the testimony of any witness within this commonwealth, shall be invested with all the powers and authorities which are by law vested in commissioners appointed for a like purpose by the district court of Philadelphia, under the laws of this commonwealth.(q).

missioners and

commissioners of other states.

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6 May 1863 § 1. P. L. 582.

Agents for the sale of railroad tickets, &c., to have certi

ficates of their authority.

7. Sales of goods of unknown owners. And of perishable goods. Notice. Powers of justices of the peace.

8. Disposition of overplus.

9. Owners of cattle for transportation may feed them; and provide bedding.

10. Carriers of passengers may insure against accidents.

11. Carriage of explosive materials regulated. Penalties.

12. Power to open packages. Removal and sale.

1. It shall be the duty of the owner or owners of any railroad, steamboat or other conveyance for the transportation of passengers, to provide each agent, who may be authorized to sell tickets, or other certificates entitling the holder to travel upon any railroad, steamboat or other public conveyance, with a certificate, setting forth the authority of such agent to make such sales; (r) which certificate shall be duly attested by the corporate seal, if such there be, of the owner of such railroad, steamboat or other public conveyance, and also by the signatures of the owner, or officer whose name is signed upon the tickets or coupons, which such agents may sell. (8)

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6 May 1863 § 2. P. L. 582.

2. It shall not be lawful for any person, not possessed of such authority, so evidenced, to sell, barter or transfer, for any consideration whatever, the whole, or any part, of any ticket or tickets, passes or other evidences of the holder's title Unauthorized perto travel on any railroad, steamboat or other public conveyance, whether the sons prohibited same be situated, operated or owned within or without the limits of this common- from selling tickwealth.(t)

ets, &c.

Ibid. § 3.

Penalty for viola

3. Any person or persons, violating the provisions of the second section of this act, shall be deemed guilty of misdemeanor, and shall be liable to be punished, by a fine not exceeding five hundred dollars, and by imprisonment not exceeding one tion. year, or either or both, in the discretion of the court in which such person or persons shall be convicted.

Ibid. § 4.

4. It shall be the duty of every agent, who shall be authorized to sell tickets, or parts of tickets, or other evidences of the holder's title to travel, to exhibit to any Agents to exhibit person desiring to purchase a ticket, or to any officer of the law, who may request their authority, him, the certificate of his authority thus to sell and to keep said certificate posted when requested, in a conspicuous place in his office, for the information of travellers.

and certificate to be posted.

Ibid. § 5.

Railroad and

tion of tickets or

5. It shall be the duty of the owner or owners of railroad, steamboat and other public conveyances, to provide for the redemption of the whole, or any parts or coupons of any ticket or tickets, as they may have sold, as the purchaser, for any steamboat comreason, has not used, and does not desire to use, at a rate which shall be equal to panies, &c., to prothe difference between the price paid for the whole ticket, and the cost of a ticket vide for redempbetween the points, for which the proportion of said ticket was actually used; coupons not used. and the sale, by any person, of the unused portion of any ticket, otherwise than by sale thereof prothe presentation of the same for redemption, as provided for in this section, hibited. shall be deemed to be a violation of the provisions of this act, and shall be punished as is hereinbefore provided: Provided, That this act shall not prohibit any person who has purchased a ticket from any agent authorized by this act, with the bona fide intention of travelling upon the same the whole distance between the points named in the said ticket, from selling the unused part of the same to the company that sold the same; and it shall be the duty of the said company to pay for such unused portion of ticket the difference between the actual fare to point used, and the amount paid for such ticket.(u)

mission-mer

6. In all cases in which commission-merchants, factors and all common carriers 14 Dec. 1863 § 1. or other persons shall have a lien, under existing laws, upon any goods, wares, P. L. 1127. merchandise or other property, for or on account of the costs or expenses of car- Proceedings to riage, storage or labor bestowed on such goods, wares, merchandise or other prop- enforce lien of comerty, if the owner or consignee of the same shall fail, or neglect or refuse to pay chants, factors, the amount of charges upon any such property, goods, wares or merchandise, within carriers, &c. sixty days after demand thereof, made personally upon such owner or consignee, then and in such case it shall and may be lawful for any such commission-merchant, factor, common carrier or other person having such lien, as aforesaid, after the expiration of said period of sixty days, to expose such goods, wares, merchandise or other property to sale, at public auction, and to sell the same, or so much thereof as Sales. shall be sufficient to discharge said lien, together with costs of sale and advertising:(v) Provided, That notice of such sale, together with the name of the person or Publication of persons to whom such goods shall have been consigned, shall have been first pub- notice. lished for three successive weeks in a newspaper published in the county, and by six written or printed handbills, put up in the most public and conspicuous places in the vicinity of the depot where the said goods may be.

Ibid. § 2.

7. Upon the application of any of the persons or corporations having a lien upon goods, wares, merchandise or other property, as mentioned in the first section of Sales of goods of this act, verified by affidavit, to any of the judges of the courts of common pleas of unknown owners. this commonwealth, setting forth that the places of residence of the owner and consignee of any such goods, wares, merchandise or other property are unknown, or

that such goods, wares, merchandise or other property are of such perishable nature, And of perishable or so damaged, or showing any other cause that shall render it impracticable to goods. give the notice as provided for in the first section of this act, then and in such case, it shall and may be lawful for a judge of the city or county in which the goods may be, to make an order, to be by him signed, authorizing the sale of such goods, wares, merchandise or other property, upon such terms as to notice as the nature Notice. of the case may admit of, and to such judge shall seem meet :(w) Provided, That in Powers of justices cases of perishable property, the affidavit and proceedings required by this section of the peace. may be had before a justice of the peace.

Ibid. § 3.

8. The residue of moneys arising from any such sales, either under the first or Disposition of oversecond sections of this act, after deducting the amount of the lien, as aforesaid, plus.

(t) One who purchases from a scalper in another state, where such sale is lawful, a ticket to a point in this state, is entitled to be conveyed to his destination in pursuance thereof. Sleeper v. Pennsylvania Railroad Co., 100 P. S. 259.

(u) So amended by act 10 April 1872, P. L. 51. These acts are constitutional. Comm'th v. Wilson, 9 W. N. C. 291. Where a commuter did not use the whole of his ticket, but the usual fare for the number of trips actually made exceeded the amount paid for

the ticket; it was held, that the plaintiff could not recover anything under this act. Smith v. Philadelphia and Reading Railroad Co., 11 C. C. 555.

(r) This act relieved the bailee from the necessity of retaining a constant possession to enforce his lien; but a private sale by him will not pass the title. Rodgers v. Grothe, 58 P. S. 414.

(w) A sale of unopened packages is illegal. Adams Express Co. v. Schlessinger, 75 P. S. 246.

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