23 May 1886, art. meeting of councils in the month of January, report to said councils a full 12, § 11. P. L. 277. statement of all the repairs, alterations, re-constructions, new constructions, expenAnnual statement. ditures and everything relating to the management and cost to the city of maintaining the said works. Ibid. City treasurer to keep separate accounts. Application of revenues. Ibid. § 12. Ordinances to carry into effect 160. The treasurer of the city shall keep his accounts in such manner as to show in his monthly report, distinctly and separately, the entire amount of revenue realized during each month from the water and lighting departments of said city respectively; and the revenues derived from the said water and lighting departments shall be applied exclusively to the purposes of said departments respectively, and the surplus, if any, to the reduction of the debt thereof. 161. The city councils shall pass such ordinances, rules and regulations as may be necessary for carrying into effect the provisions of this article, not inconsistent with this act, and may impose fines and penalties for the violation of such these provisions. ordinances, rules and regulations, recoverable in the manner hereinbefore provided Fines and penalfor the recovery of fines and penalties for the violation of other city ordinances, and subject to the like limitation as to the amount thereof. ties. 23 May 1889, art. XV. Sewerage. 162. The councils of any city of the third class may provide by ordinance 18, § 1. P. L. 277. for the division of said city into sewer districts, and may direct the city engiSewerage districts. neer to make an estimate of the cost and expense of constructing any main Estimates by city sewer, or re-constructing (h) the same, and to report to councils what portion of engineer. Main and local sewerage. Councils may order construction without petition. Ibid. Main sewers. thereon. said cost and expense is required for main sewerage, and what portion of the same is required for local sewerage, for any lots or lands to which any portion of such main sewer to be designated by councils, shall serve for local sewerage, and it shall be lawful for the city councils to cause sewers of all kinds to be constructed or re-constructed without petition therefor from the property owners, and to provide for the payment of such sewers from the general revenues of the city, or by assessing the cost thereof as follows, namely: 163. In the case of main sewers, such proportion of the cost and expense of the same as is required for local sewerage shall be assessed upon the property abutting thereon, by an equal assessment by the foot front, or according to the property abutting assessed valuation of such property for purposes of city taxation, or in proportion to benefits upon lots or lands benefited by such local sewerage, as councils shall in each case determine, and the cost of such main sewer, over and above the portion thereof assessed for local sewerage, as above provided, shall be assessed upon the lots or lands within the sewer district where the work is to be done, according to the valuation of such lots or lands for city purposes, or according to benefits, or paid from the general revenues as councils may in each case determine. 164. The cost of lateral sewers shall be assessed upon the lots or lands along or through which such lateral sewers run, according to the valuation of such lots or lands as aforesaid, or in proportion to benefits upon lots or lands benefited, or by an equal assessment by the foot front upon the lands along or through which such sewers run, as councils may determine. 165. If councils determine to make an assessment for main, local or lateral sewerage according to benefits, they shall appoint three disinterested citizens as viewers, who, or a majority of whom, shall assess the estimated expenses, as reported by the city engineer, of such main sewerage, on all the lots or lands in the sewer district wherein the sewer is to be constructed or re-constructed, in proportion to benefits, and the estimated expenses, as reported by said engineer, of such local or lateral sewerage on such lots or lands as will, in their opinion, be benefited thereby, whether fronting on the ground in which the sewer is to be constructed or re-constructed or not, in proportion as nearly as may be to the benefits which may result to each lot or parcel of land. 166. Said viewers, or a majority of them, shall make report in writing specifying the amount assessed by them upon each lot or parcel of land for main or local sewerage separately, and file the same with the city clerk within such time as the councils shall direct. After the report is filed, councils shall cause not less than ten days' public notice to be given in two newspapers of the city, if so many be published therein, of the object of such assessments, and that the same will come before them for confirmation at a time to be specified in said notice. Objections to the assessment shall be in writing and be filed with the city clerk, and may be heard before the city councils in joint convention at the time specified in the notice. Councils may, after hearing objections, modify, set aside or confirm said assessments. If councils set aside the first or any other assessment, they may appoint other viewers of the same qualifications as hereinbefore provided, and cause new assessments to be made, and the proceedings shall be the same as herein directed in case of the first assessment. (h) This section is unconstitutional so far as it attempts to authorize the cost of the reconstruction of sewers to be assessed against abutting property. Erie v. Russell, 148 P. S. 384. 167. After making assessments for sewerage of any kind, councils may direct 23 May 1889, art. that they be certified to the city treasurer, or to such party as said assessments 18, §4. P. L. 277. may be assigned to for collection; and if such assessments be not paid within such Collection of time as councils may by ordinance prescribe, it shall be lawful to file liens therefor assessments. in the prothonotary's office of the proper county, as provided by this act; and said Interest. liens shall bear interest from the time the assessments were payable at the rate of six per centum per annum until paid. Lien. Ibid. § 5. House connections. 168. The city councils may provide by ordinance for the construction in any street or public highway within such city of all proper house connections and branches leading into main or lateral sewers, or connecting with gas, water, steam or other pipes, in said streets or highways, which they may deem necessary: Provided, That in no case, except as a sanitary measure, of which councils shall judge, shall they require such house connections to be extended further from such sewers, or from such gas, water, steam or other pipes than to the inner line of the curbstone of such street or highway. Councils may provide for the assessment Extent thereof. of the cost and expense of such connections upon the lots or parcels of lands for the accommodation of which such connecting branches and pipes may be constructed, or may collect the same from the owner or owners of such lot or lots, or parcels of land, by action at law, or from the persons or corporations owning Costs and exor operating such gas, water, steam or other pipes. Councils may also notify such penses thereof. owners to make such connections within such time as they may direct, and in default of compliance with such notice, cause the said connections to be made, and collect the cost thereof from the parties owning or operating such gas, water, steam or other pipes, with interest. XVI. Eminent domain. viewers. 169. Any city of the third class shall have power, whenever it shall be 23 May 1889, art. deemed necessary, either in the laying out, opening, widening, extending or 14, § 1. P. L. 277. grading of streets, lanes or alleys, or in the erection or construction of water, Exercise of right. gas or electric light works, slopes, embankments or sewers, or in the changing of water-courses, or for any other purpose authorized by this act, to take, use, occupy or injure private lands, property or materials; and in case the compensation for the damages done or the benefits accruing therefrom have not been Common pleas to agreed upon, the court of common pleas of the proper county, or any law judge appoint three thereof in vacation, on application thereto by petition by said city, or by any person interested, shall appoint three discreet and disinterested freeholders of the said city as viewers, to view and ascertain the damages done and the benefits which have accrued, by reason of the said taking, use, occupancy or injury, and shall appoint a time, not less than twenty nor more than thirty days thereafter, for said viewers to meet at or upon the premises where the damages are alleged to be sustained, or the property taken, or on the line of said street or sewer improvement, as the case may be, of which time and place ten days' notice shall be Notice of meeting. given by the petitioners to the said viewers and to all parties interested, by personal service upon the parties, their agents, attorneys or legal representatives, by publication in one or more newspapers, or by handbills posted upon the premises or otherwise, as the said court shall direct, having regard to the circumstances of each case. Ibid. § 2. Assessment of 170. The said viewers or any two of them, having been duly sworn or affirmed faithfully, justly, and impartially to decide and true report to make concerning all matters and things to be submitted to them, and in relation to which they damages. are authorized to inquire, in pursuance of the provisions of this act, and having viewed the premises, or examined the property or materials, shall estimate and determine the quantity, quality and value of said lands so taken, occupied or injured, or to be taken, occupied or injured, or the property and materials so used or taken away, as the case may be, and having a due regard to, and making just allowance for the advantages which may have resulted, or which may seem likely to result to the owner or owners of said lands, property or materials in consequence of the making of the improvements aforesaid, for which the property or materials are to be taken, and after having made a fair and just comparison of said advantages and disadvantages, they shall estimate and determine their value, and whether any, and if any, what amount of damages has been or may be sustained, and to whom the same is payable; and after having determined the damages sustained to all the properties affected by said improvement, together with the benefits, as hereinafter mentioned, they shall make report thereof to the Report to the said court.(i) court. 171. The councils of said cities shall have power to provide by ordinance for Ibid. § 3. the payment of damages sustained by the making of the improvements aforesaid, Councils to proor by the vacation of any public highway, either by the city or by assessments vide for payment upon property benefited by such improvements, and in the latter case the viewers of damages. (i) The city solicitor cannot except to the finding that the viewers disregarded a former finding of commissioners appointed under the act 3 April 1872. In re Padden, 1 Lack. Jur. 382. Assessment of benefits. 23 May 1889, art. appointed to assess damages shall also assess upon any property benefited by such 14, § 3. P. L. 277. improvements, whether said property be immediately adjacent thereto or in the vicinity thereof, such amount for the special advantages which may accrue to the said several properties from such improvements as they may deem proper, and shall report the same to the said court: Provided, That assessments for benefits shall not exceed the damages awarded or agreed upon: And provided further, That parties assessed for benefits shall have the same right to file exceptions to said reports, or to appeal therefrom, as is herein provided for in the case of assessments of damages for property taken. Benefits not to exceed damages. Appeal. Ibid. § 4. Judgment for damages. Collection. Ibid. Expenses. Compensation to viewers. Ibid. § 5. City may tender security. 172. If any damages be awarded, and the report be confirmed by the said court, judgment shall be entered thereon, and if the amount thereof be not paid within thirty days after the entry of such judgment execution may then issue thereon, as in other cases of debt, for the sum so awarded, but assessments for benefits shall be collected as hereinafter provided. 173. The costs and expenses incurred in the proceedings aforesaid shall be defrayed by the said city, and each of the said viewers shall be entitled to two dollars per day for every day necessarily employed in performance of the duties herein prescribed. 174. In all cases where the parties have not agreed upon the amount of damages claimed, or where, by reason of the absence of legal incapacity of the owner or owners, no such agreement can be made for lands, property or material to be taken, occupied or injured, the city shall tender sufficient security to the party claiming or entitled to any damages, or to the attorney or agent of any person absent, or to the agent or other officer of a corporation, or to the guardian or comCondition of bond. mittee of any one under legal capacity, the conditions of which shall be that the said city shall pay, or cause to be paid, such amount of damages as the party shall be entitled to receive after the same shall have been agreed upon by the parties, or assessed in the manner provided for by this act: Provided, That in case the party or parties claiming damages refuse, or do not accept the security so tendered, the said city shall then give the party, his or their agent, attorney or other officer a written notice of the time when the same will be presented for filing in the court, and thereafter the said city may present said security to the court of common pleas of the county where the lands or other property are situated, and, if approved, the security shall be filed in said court for the benefit of those interested, and recovery may be had thereon for the amount of damages assessed, if the same be not paid, or cannot be made by execution on the judgment in the issue formed to try the question. Proceedings on refusal to accept bond tendered. Ibid. § 6. Viewers may be six years. Appeal. 175. The viewers provided for in the foregoing sections of this article may be appointed before, or at any time within six years after the entry, taking, approappointed within priation or injury of any property or materials for constructing said improvements, and upon the report of said viewers, or any two of them, being filed in said court any party may within thirty days thereafter file his, her or their appeal from said report to said court. Such appeal shall be in writing, and accompanied by an affidavit of the appellants or their agent or attorney, that the same is not taken for the purpose of delay, but because the affiant firmly believe that injustice has been done, and after such appeal either party may put the cause at issue in the form directed by said court, and the same shall be tried by said court and a jury, and after final judgment either party may have a writ of error therefrom to the supreme court in the manner prescribed in other Trial by jury. Notices. Ibid. Ibid. Exceptions. Ibid. § 7. Repeal of ordinance before entry and &c., after assess cases. 176. The said court of common pleas shall have the power to order what notices shall be given in connection with any part of the proceedings, and may make all such orders as it may deem requisite. 177. If any exceptions be filed with any appeal to the proceedings they shall be speedily disposed of, and if allowed a new view shall be ordered, and if disallowed the appeal shall proceed as hereinbefore provided. 178. In case any such city shall repeal any ordinance passed, or discontinue any proceeding taken, providing for any of the improvements mentioned in the first section of this article, prior to the entry upon, taking, appropriation or injury to any property or materials, and within thirty days after the filing of the report of ment of damages. viewers assessing damages and benefits, the said city shall not thereafter be liable to pay any damages which have been or might have been assessed, but all costs upon any proceeding had thereon shall be paid by said city. Ibid. § 8. Damages for lands heretofore occupied and used. 179. In all cases where lands or property have been heretofore taken, used, occupied or appropriated for any of the purposes aforesaid within five years last past, or where any ordinance has been passed providing for such taking, using or occupancy, and the damages sustained thereby or the benefits accruing therefrom have not yet been legally determined, it shall be lawful to proceed and determine 28 May 1889, § 1. said damages and benefits and collect the same under the provisions of this article, with the same effect as if said improvements had been undertaken or proceeded in after the passage of this act. P. L. 272. Cities to provide by ordinance for assessment or reassessment of 180. The cities of the state are hereby authorized to provide by ordinance for the assessment or re-assessment of the cost of local improvements heretofore made 28 May 1869 § 1. P. L. 272. cost of improve or in process of construction, or which have already been completed, upon the made or in course viewers. Ibid. 181. The said assessments or re-assessments shall be made by three viewers, who of construction. shall be appointed by councils, upon the property benefited where the improvement was or is directed to be made, according to benefits, and shall be by an equal Councils to apassessment to be made on the property in proportion to the number of feet the point three same fronts on the street, lane, alley or part thereof improved, where the improve- Not to apply to ment was or is directed to be made by the foot frontage; but the provisions of this pavements, &c., act shall not apply to any case in which a pavement, sewer or other municipal im- repaired, relaid, provement has been repaired, relaid or rebuilt. Notice of the time and place of Notice. making said assessment or re-assessment shall be given to all the owners of property that may be affected by said assessment or re-assessment. &c. made. Ibid. 182. Said assessment or re-assessment shall be due sixty days from the date of Assessments due making the same, and if not paid when due shall bear interest and shall be col- 60 days after being lected, together with a five per centum penalty, in an action of assumpsit, as debts Interest. of like amount are now recoverable in this commonwealth. Penalty for non- able by instal 183. It may be lawful to provide for the payment of the assessment and re- Ibid. assessment authorized by this act in five equal instalments, the first instalment to be due and payable sixty days from the date of the assessment or re-assessment, the May be made paysecond instalment to be due and payable in one year from the date of the assess- ments. ment or re-assessment, the third instalment to be due and payable in two years from the date of assessment or re-assessment, the fourth instalment to be due and payable in three years from the date of the assessment or re-assessment, the fifth instalment to be due and payable in four years from the date of the assessment or Interest on instalre-assessment; the second, third, fourth and fifth instalments to bear interest from the date the first instalment is due and payable; and in case any instalment is not paid when due, the whole assessment or re-assessment remaining unpaid shall become due and payable and shall be collected as directed by this act. ments. Ibid. 184. Whenever a property has paid the whole or any part of its share of the total cost of said improvements, said property shall be given credit for the amount Payments to be thus paid on the assessment or re-assessment authorized by this act. credited. Ibid. 185. The provisions of this act shall not apply to cities of the first and second Not to apply to cities of the first class. Ibid. 186. This act shall not preclude any defence against the collection of such and second classes. assessments, arising from the manner of constructing such improvements or the quality of the materials used therein, or from non-compliance with the provisions Defence. of any act or acts under which such improvements are claimed to have been made.(k) XVII. Taxes and municipal claims. 187. The qualified electors of each of said cities of the third class, shall, at the 29 May 1889, art. municipal election, elect three persons, residents of the city for at least five years 15, § 1. P. L. 277. previous to their election, qualified electors thereof and owners of real estate Board of assessors therein, as a board of city assessors (1) to serve from the first Monday of April to be elected. succeeding their election, for three years thereafter. No two of the said assessors Qualifications. shall be residents of the same ward. Term. Ibid. § 2. 188. Each of the said assessors shall, before entering upon his duties, take and subscribe the oath herein prescribed for municipal officers, and file the same with To be sworn. the city clerk. Any vacancy happening in the board shall be filled by appointment by councils for the unexpired term. The said board may, during the first Vacancies. year of their term of service, and in every third year thereafter, appoint assistant Assistant assesassessors, not exceeding in number the number of wards of the city, to serve for sors. a period not exceeding sixty days, who shall be removable at the pleasure of the board. The compensation of the members of the board and of the assistant assessors shall be fixed by ordinance of councils. Compensation. Ibid. § 3. First and triennial 189. The said board of assessors shall, during the first year of their term of service, make or cause to be made, a full, just and equal assessment of all property within the city subject by law to taxation for city purposes, which assessment shall stand until the next triennial assessment for county purposes, at which time, and every third year thereafter, an assessment shall be made; and shall in all cases value such property at such sums as the same would in their Valuation of judgment bring at a fair public sale thereof. It shall be their duty to revise, property. alter and equalize the said assessments in respect to properties in the same ward, Revision and and in the several wards, and to so far modify such assessments during the equalization of years succeeding the year of the triennial assessinent, as the changes of owner- assessments. ship or the condition of the improvements thereon shall require, and they shall (k) This act is constitutional. City v. Black, 132 P. S. 568; s. c. 25 W. N. C. 480. See Ayar's Appeal, 122 P. S. 266. See also act 23 May 1889, art. 15, § 30, P. L. 277, infra, pl. 217. See amendment (1) The act of 9 May 1889, P. L. 139, provided for the election of a county assessor in each ward for three years. 28 May 1889, art. To sit and hear Ibid. § 4. Notice of assessSee amendment ments. 23 May 1895, P. L. 118, Supp. 2652. See amendment Notice of changes and of appeal. Power to adminis ter oaths. Appeal. Ibid. § 5. Councils to elect 23 May 1895, Duties. P. L. 118, complete their annual assessments on or before the first day of February in each year. For the purpose of their duties, they shall have the custody of all books relating to the assessments of city taxes: upon the completion of the assessment as herein before required, the said board shall sit annually, on or before the first day of March, to hear complaints from the several wards, and at such hearings the assistant assessors, if any, shall also be present. 190. It shall be the duty of the board to give at least five days' written or printed notice to every taxable inhabitant of the city of the amount or sums for which he stands rated in any triennial assessment, and also of any change in his assessment in any intervening year, together with the time and place of hearing complaints. For the purposes of such hearing the said board shall have authority to administer oaths and affirmations touching any matter relating thereto, and any wilful false statement under oath as to any material fact by any complainant, or his agent or attorney, shall be deemed perjury, and be punishable as such. Any person aggrieved by the final action of the board of assessors may appeal therefrom to the board of appeal hereinafter provided for. 191. The councils of such city, in joint convention, on or before the first Monday of October of each year, shall elect five persons, two of whom shall be members of select council and three shall be members of common council, who shall constitute a board of appeals. No member of councils shall vote for more than three members of said board of appeals, and the five persons receiving the highest number of votes shall be declared elected. It shall be the duty of said board to hear and determine all appeals from assessments made by the city assessors, to fix the time and place for hearing such appeals, five days' notice of which shall be given by them to all appellants. The decision of the board of appeals shall be final. The members of the board of appeals shall each receive the sum of two dollars for each day actually employed in hearing said appeals. Appeals to be de- The hearing and determination of all such appeals shall be concluded on or before the first day of April in each year, after which the councils of said city shall cause the assessments to be copied by wards, into duplicates, for the use of the city, and the assessments so corrected and copied shall be the assessments for purposes of city taxation. Supp. 2652. Compensation. termined before April 1st. Corrected dupli cates. Ibid. § 6. Ward assessors to act until first elec tion under act. Ibid. § 7. Duplicates to be 192. The ward assessors shall continue to perform the duties of their office until the first election under the provisions of this act. 193. The duplicates, when completed as aforesaid, shall be placed in the possession of the city treasurer on or before the first day of June, who shall receive and collect said taxes. On the first day of September in each year, three per centum shall be added to all taxes then remaining unpaid, and on the first day of each Penalty on unpaid month thereafter, one per centum shall be added to all outstanding taxes until the same are fully paid. treasurer. taxes. Ibid. § 8. To receive dupli- rants. Bonds. Powers and duties. Ibid. § 9. To make monthly returns. 194. On and after the first day of November in each year, the city treasurer shall place duplicates of unpaid taxes in the hands of the collectors, to be by him appointed, with his warrant for their collection, who shall collect the same, and shall receive such compensation for their services as may be authorized by councils. The said collectors, before entering upon their duties, shall severally give bond to the city, in a sum equal to the amount of taxes in their duplicate, with two sufficient sureties, to be approved by councils, conditioned for the faithful accounting for according to law of all taxes charged in the duplicate. The said collectors shall severally have and exercise all the powers vested by law in the collectors of state and county taxes, and shall also be authorized, after five days' notice, to seize any property on the premises assessed belonging to tenants or others, without regard to the date of the assessment of the tax, and to levy upon any personal property of the delinquent that may be found within the county for the collection of said tax.(m) 195. Each of the said collectors shall immediately proceed to collect the taxes as charged in the duplicates placed in his hands, and shall pay over at the end of each month all moneys he may have by that time collected, and he shall make a return therewith, showing by whom and upon what properties the real estate taxes have been paid, and thereupon it shall be the duty of the city treasurer to satisfy the real estate tax thus paid upon the duplicates remaining in his office. The said collectors of city taxes shall settle their respective duplicates within five months settled within five from the time the same came into their hands, respectively, and shall pay over the amount charged against them, except such sums as they may be exonerated from collecting by the proper city authorities. Satisfaction upon Duplicates to be months. Ibid. § 10. Collector to fur- within five 196. Within five months of the time the said duplicate shall have been placed in the hands of any collector, he shall make out and deliver to the treasurer a schedule of all city taxes assessed against real estate which still remain unpaid, months schedules with a brief description of the properties against which the same are assessed, and with his affidavit thereto, setting forth that after proper effort he could not find sufficient personal property out of which the said taxes, or any part thereof, could be made or collected as provided by law: Provided, however, That the failure of of unpaid taxes. (m) See Fulton v. Jenks, 9 C. C. 126. |