TAXES, LAND TAKEN FOR NONPAYMENT OF
                  Act of Apr. 19, 1901, P.L. 81, No. 53               Cl. 53
                                  AN ACT

     Providing for the addition of five per centum of the amount of
        all taxes for which seated lands are returned, for non-
        payment of taxes thereto, and for the recovery and payment
        thereof to the collector of taxes or other person making such
        return.

        Section 1.  Be it enacted, &c., That from and after the
     passage of this act, when seated lands shall be returned for
     non-payment of taxes the collector of taxes or other person
     making such return shall add to the amount of each item of tax,
     for which the same is returned, five per centum thereof, which
     shall be recovered or collected along with said taxes, as the
     same are now recovered or collected by law, and when so
     recovered and collected the said five per centum shall be paid
     to the collector of taxes or other person making such return.