Act of Jun. 25, 1885, P.L. 187, No. 157              Cl. 73
                                  AN ACT

     Regulating the collection of taxes in the several boroughs and
        townships of this Commonwealth.

        Section 4.  Issuance of duplicates; collection of special and
     road taxes
        The several county, borough, township, school, poor, and
     other authorities now empowered, and which may hereafter be
     empowered, to levy taxes within the several boroughs and
     townships of this Commonwealth, shall, on or before the first
     day of June of each year after the first election of collector
     of taxes under this act, issue their respective duplicates of
     taxes assessed to the collector of taxes of their respective
     boroughs and townships with their warrants attached directing
     and authorizing him to collect the same, but road taxes may be
     worked out as heretofore: Provided, That such special and other
     road taxes, as it may be lawful and necessary to collect in
     money, may, at the discretion of the supervisors or road
     commissioners, be placed in the hands of the collector of taxes,
     with their warrant for collection by him; for which he shall
     receive five per centum of the amount collected by him, or the
     same may be collected by the supervisors or road commissioners
     as heretofore: Provided further, That the limitations in this
     act, as to time and the requirements hereof relating to keeping
     an alphabetical list of persons charged with taxes, shall not
     apply to road taxes.  1885, June 25, P.L. 187, Sec. 4; 1923,
     June 29, P.L. 965, Sec. 1.