SUPPLEMENTING ACT, TAXATION, FIRST CLASS CITIES
                 Act of Jul. 21, 1913, P.L. 863, No. 413              Cl. 11
                               A SUPPLEMENT

     To an act approved the eleventh day of June, one thousand eight
        hundred seventy-nine, entitled "An act to authorize cities of
        the first class to levy and fix a tax rate, to fix the time
        of opening and closing the tax duplicates, to regulate the
        appropriations and expenditures of said cities, and
        prescribing penalties for the violation of the provisions of
        this act."

        Section 1.  Be it enacted, &c., That the books of the
     receiver of taxes shall be opened annually, on the twenty-fifth
     day of January, and the payment of taxes shall commence at that
     time. The receiver of taxes shall close the books of the
     preceding year annually, on the thirty-first day of December.
     Public notice thereof shall be given fifteen days prior thereto.
     Immediately after the books are closed the receiver of taxes
     shall proceed to register all delinquent taxes, and shall
     annually, on the twenty-fifth day of January, place the said
     register in the hands of the collector of delinquent taxes:
     Provided, however, That the same shall not apply to current
     personal property tax books, nor to the payment of current
     personal property taxes, which said books shall be opened
     annually, on the fifteenth day of March of each year, and the
     payment of such current personal property taxes shall commence
     at that time.
        (1 amended May 1, 1939, P.L.38, No.31)