Act of May 4, 1927, P.L. 673, No. 338               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 building fire houses, lockups, and municipal
        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 two 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 building fire houses, lockups, and
     municipal buildings. 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 act.
        Section 3.  Before any such tax is assessed, 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 4.  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
        Section 5.  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.