CORPORATIONS, PRIORITIES OF DEBTS
                 Act of Jun. 15, 1911, P.L. 955, No. 772              Cl. 72
                                  AN ACT

     Making State taxes, unpaid bonus, interest, penalties, and all
        public accounts, a first lien upon the franchise and property
        of corporations, companies, associations, joint-stock
        associations, and limited partnerships against which the same
        may be settled; providing for enforcing the payment thereof,
        and for the furnishing of certificates as to the existence of
        such liens upon application thereof; and repealing section
        four of the act approved April sixteenth, one thousand eight
        hundred and twenty-seven.

        Section 1.  Be it enacted, &c., That from and after the
     passage of this act, all State taxes imposed under the authority
     of any law of this Commonwealth now existing or that may
     hereafter be enacted, and unpaid bonus, interest, penalties, and
     all public accounts settled against any corporation, company,
     association, joint-stock association, or limited partnership,
     shall be a first lien upon the franchise and property, both real
     and personal, of such corporation, company, association, joint-
     stock association, or limited partnership, from the date when
     they are settled by the Auditor General and approved by the
     State Treasurer, or in the cases where the Auditor General alone
     makes the settlement, from the date when they are so settled by
     him; and whenever the franchise or property of a corporation,
     company, association, joint-stock association, or limited
     partnership shall be sold at a judicial sale, all taxes,
     interest, bonus, penalties, and public accounts due the
     Commonwealth, shall first be allowed and paid out of the
     proceeds of such sale, before any judgment, mortgage, or any
     other claim or lien against such corporation, company,
     association, stock association, or limited partnership.
        Whenever such taxes, bonus, interest, penalties, and public
     accounts are not paid within sixty (60) days from the date of
     their settlement by the Auditor General as approved by the State
     Treasurer, or, in the cases where the Auditor General alone
     makes the settlement, sixty (60) days from the date of such
     settlement by him as aforesaid, and no appeal has been taken
     from such settlement in the method provided by law, and in all
     cases of judicial sales, assignments, or bankruptcies, the
     Auditor General may employ counsel without the approval of the
     Attorney General to collect the same; and such counsel is
     authorized and directed to add to such settlements for taxes,
     bonus, interest, penalties, and public accounts and to collect
     from such corporation, company, association, joint-stock
     association, or limited partnership for the purpose of
     compensating such counsel so employed, a counsels' commission
     based on the amount of such collection at the following rate,
     viz: ten per centum on the first five hundred dollars ($500);
     five per centum on the next two thousand dollars ($2,000); and
     two and one-half per centum on any amount in excess of two
     thousand five hundred dollars ($2,500),--which commissions,
     together with costs, shall be paid by such corporation, company,
     association, joint-stock association, or limited partnership,
     and shall have the same priority and lien as such taxes, bonus,
     interest, penalties, and public accounts as hereinbefore
     provided: Provided, That the Auditor General shall not so employ
     counsel as aforesaid, until after he shall first have given ten
     (10) days' notice, in writing, of his intention so to do to such
     corporation, company, association, joint-stock association, or
     limited partnership: Provided further, however, That when such
     counsel is employed by the Auditor General as aforesaid, and, in
     the collection of such taxes, bonus, interest, penalties, and
     public accounts, any litigation arises or it is necessary to
     commence any litigation in behalf of the Commonwealth, such
     litigation shall be under the supervision, direction, and
     control of the Attorney General of the Commonwealth.
        (1 amended Apr. 12, 1923, P.L.63, No.40)