FIRST CLASS CITY, ADDITION NO LONGER EXEMPT PROPERTY ASSESSMENT BOOKS
                  Act of Apr. 26, 1893, P.L. 25, No. 20               Cl. 53
                                  AN ACT

     Directing the board of revision of taxes in cities of the first
        class to add to the assessment books and to the duplicates
        thereof in the hands of the receiver of taxes, real estate
        which has ceased to be exempt from taxation, and subjecting
        such real estate to taxation for the proportionate part of
        the year during which it is not exempt.

        Section 1.  Exempt real estate, ceasing to be exempt, to be
     taxed
        Whenever any real estate in the cities of the first class in
     this Commonwealth, which has been exempt from taxation under the
     law, shall cease to be occupied and used for the purpose or
     purposes which entitled it to such exemption, it shall be the
     duty of the board of revision of taxes to add said real estate
     to the assessment books and to the duplicates thereof in the
     hands of the receiver of taxes, as taxable for the portion of
     the year commencing at the time when the right to exemption
     ceased, and said real estate shall thereupon become subject to
     taxation at the tax rate fixed for the year for the
     proportionate part of the year during which it is not entitled
     to exemption.  1893, April 26, P.L. 25, Sec. 1.