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porate limits of Uniontown, not fronting on any
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street, shall be taxed on more than one acre thereof,
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and the value of improvements on such land; pro-
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Proviso.
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vided, that the general assessment for the State and
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county purposes, shall be taken as the basis for the
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first collection, but the burgess and commissioners
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may at any time thereafter authorize and cause an
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assessment to be fairly made, and from time to time
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in such manner as they shall provide by an ordi-
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nance therefor.
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SEC. 92. Be it enacted, That the burgess and com-
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Tax on dogs
and bitches.
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missioners, shall provide for levying and collecting
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an annual tax on dogs and bitches, not less than fifty
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cents, nor more than one dollar for every dog, and
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not less than three dollars, nor more than five for
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every bitch belonging to or kept by any of the in-
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habitants of the said town therein or within the cor-
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porate limits, to be paid by the owner or owners or
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keeper thereof, as other town taxes are, and may
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authorize and compel the bailiff or constable to kill
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Compelled to
kill.
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any dog or bitch found running at large within said
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town or corporated limits, whose owner cannot be
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ascertained, or, being known, who shall neglect or
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refuse to pay the taxes imposed under or by this
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section.
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SEC. 93. Be it enacted, That the burgess and com-
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Appoint treas-
urer.
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missioners shall annually appoint a treasurer, being
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one of the said commissioners or otherwise, and who
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shall have power to collect said taxes, and to dis-
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train therefor if the same are not paid, by the au-
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thority of the burgess and commissioners in the same
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manner that the collector of the county assessment
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by the authority of the county commissioners has to
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distrain, for county taxes assessed and unpaid; pro-
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Proviso.
|
vided, that the said treasurer shall not be required
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to call personally on the tax payers to collect said
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taxes, but shall give public notice of the time when
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said taxes are due and payable, und the place in said
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town when they can be paid, and may distrain there-
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for as aforesaid, at any time after sixty days there-
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Keep accurate
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after if not paid, and the said treasurer shall keep
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account of re-
ceipts and dis-
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an accurate account of the receipts and disburse-
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bursements.
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ments of the funds of the corporation in a well bound
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book, and shall pay out the same only on the order
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