SUPPLEMENTARY ACT, SECOND CLASS CITIES, TAXATION
                   Act of May 12, 1897, P.L. 55, No. 46               Cl. 11
                           A FURTHER SUPPLEMENT

     To an act, entitled "An act in relation to cities of the second
        class, providing for the levy, collection and disbursement of
        taxes and water rents," approved the twenty-second day of
        March, Anno Domini one thousand eight hundred and seventy-
        seven, providing how and by whom the delinquent or
        outstanding taxes unpaid at the expiration or termination of
        the term of office of the collector of delinquent taxes of
        cities of the second class shall be collected, and for the
        discharge of such collector from liability for such unpaid
        taxes or for the collection thereof.

        Whereas, By the acts of Assembly authorizing the appointment
     of collectors of delinquent taxes in cities of the second class,
     no provision has been made for the collection of taxes remaining
     unpaid at the expiration of the term of office of such
     collector, or the transfer of the collection thereof to his
     successor in office; therefore,

        Section 1.  Duties of collector on expiration of term
        Upon the expiration or termination of the term of office of a
     collector of delinquent taxes of any city of the second class in
     this Commonwealth, all the books and papers required for the
     proper record of the affairs of his office shall be delivered to
     the controller of said city, together with sworn itemized
     statements, by wards, of all the taxes and water rents on the
     lists of taxes received by him for collection then remaining
     unpaid, showing in whose name and for what year such taxes and
     water rents were assessed, the character and the amount of the
     said taxes and water rents, and when a lien or liens have been
     filed therefor, in what court and to what number and term such
     liens have been filed; and thereupon the said collector shall be
     discharged from all liability for such unpaid taxes and water
     rents, or for the collection thereof, and the controller of such
     city shall give such collector credit on his account for the
     amount of such unpaid taxes and water rents as shown on said
     lists: provided, that such collector has fully and entirely
     complied with all the laws of this Commonwealth relating to
     taxes and water rents, including all laws relating to the filing
     of liens therefor and the renewals thereof, and no discharge
     from any liability shall exist or be created by this act as to
     any tax or water rent hereafter lost to the city either in whole
     or in part by reason of any act, default or negligence
     whatsoever upon the part of such collector. Upon receipt of such
     books and lists of unpaid taxes and water rents by the
     controller of such city, he shall deliver said lists of unpaid
     taxes and water rents to the successor in office of said
     collector of delinquent taxes, and charge in his books said
     successor with the amount thereof; and it shall thereupon be the
     duty of such successor to collect the same in the manner and
     with the same powers therefor, as if such lists had been
     received by him from the treasurer of such city.  1897, May 12,
     P.L. 55, Sec. 1.