Act of Apr. 18, 1923, P.L. 70, No. 46               Cl. 08
                                  AN ACT

     Authorizing boroughs to appropriate moneys or to levy and
        collect, with the assent of electors, a special tax for the
        purpose of purchasing fire engines and fire apparatus, and to
        assist existing fire companies in the purchase of fire
        engines and fire apparatus.

        Section 1.  Be it enacted, &c., That the burgess and council
     or town council of each of the several boroughs of this
     Commonwealth are authorized, in the manner hereinafter provided,
     to levy and collect in each and every year, when necessary, an
     annual special tax, in addition to the taxes now allowed by law
     to be assessed and collected for the general purposes, not
     exceeding three mills on each dollar of the assessed valuation
     of the borough as ascertained for county purposes.
        Section 2.  The money so raised and collected shall be used
     and expended under the direction and authority of the councils
     of the several boroughs for the following purposes, and none
     other: For the purpose of the purchase of fire engines, fire
     apparatus, and fire hose, for the use of the borough, or for the
     purpose of assisting any existing fire engine company or fire
     company or companies in any of the said boroughs in the
     purchase, renewal, or repair of their respective fire engines,
     fire apparatus, or fire hose, or for the purchase of land upon
     which to erect a fire house or for the erection and maintenance
     of a fire house or fire houses. Any of said boroughs are also
     authorized to expend moneys in its treasury, collected for
     general purposes, for any of the purposes provided for in this
        (2 amended Apr. 5, 1927, P.L.114, No.77)
        Section 3.  Before the burgess and council or town council of
     any of said boroughs, unless heretofore otherwise authorized by
     law, shall be entitled to assess and collect any such tax, they
     shall accept the provisions of this act at any regular and
     stated meeting of council by resolution duly adopted, which
     resolution shall be entered upon the minutes.
        Section 4.  Thereupon the said borough shall give notice
     during at least twenty-eight days by weekly advertisements in
     the newspapers, not exceeding two, in said borough, and, if no
     newspaper is published therein, by at least twenty printed
     handbills posted in public parts thereof, of an election to be
     held, specifying the date thereof, for the purpose of obtaining
     the assent of the electors thereof to the levy and assessment of
     such special tax. Said notice shall contain a brief statement of
     the purpose for which the special tax is to be levied.
        Section 5.  Such election shall be held at the first general
     or municipal election occurring at least thirty days after the
     publication of the first notice. The question to be submitted to
     the electors shall be framed, and be printed upon the ballot
     used at said election, and such ballots shall be counted,
     returned, and computed in accordance with the election laws of
     the Commonwealth.
        Section 6.  Whenever by the returns of such election it shall
     appear that there is a majority voting in favor of the levy and
     assessment of such special tax, the corporate authorities of the
     said borough may levy and assess the same to the amount named
     and specified in the notice given for the holding of such
     election, and the moneys arising from such tax shall be applied
     at such periods as the borough may determine for the purposes
     for which assessed and collected.