EXTENSION OF TIME FOR COLLECTION OF TAXES BY TAX COLLECTOR
                 Act of Jun. 15, 1939, P.L. 357, No. 210              Cl. 53
                                  AN ACT

     Enabling city, county, poor, institution district, ward, school,
        borough, and township tax collectors, their executors and
        administrators, if they are deceased, or either surety or
        sureties, to collect taxes for the payment of which they have
        become personally liable, without having collected the same
        by the expiration of the authority of their respective
        warrants, or by the expiration of their terms of office;
        extending the time for the collection of the same for a
        period of two years from the passage of this act; and
        validating collections and proceedings for collections made
        or commenced without previous authority.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  In all cases in which the period of limitation of
     the warrants of the duplicates of the county, poor, institution
     district, road, city, township, ward, school, and borough tax
     collectors have heretofore expired or will expire during the
     years one thousand nine hundred thirty-nine and one thousand
     nine hundred and forty, and in cases where the power and
     authority of the said tax collectors have heretofore expired or
     shall expire, during the years one thousand nine hundred thirty-
     nine and one thousand nine hundred and forty, by virtue of the
     expiration of their terms of office, and said tax collector or
     collectors have or shall become personally liable for the taxes
     contained in said duplicates and warrants, or any part thereof,
     by reason of the personal payment or otherwise by said tax
     collector or collectors of the said taxes, or any part thereof,
     without having recovered or collected the same from the person
     or persons against whom they have been levied and assessed, or
     without having recovered or collected the same from the person
     or persons owning the property against which the said taxes have
     been assessed and levied, the said duplicates and warrants and
     the power and authority of the said tax collectors, in all such
     cases, are hereby revived and extended for a period of two years
     after the passage of this act, and the said tax collector or
     collectors, their executors and administrators, if they are
     deceased, or either surety or sureties, are hereby empowered to
     proceed and collect said taxes from all such persons who have
     not paid them, residing in said district within which said taxes
     are assessed, as well as from all persons who may remove or have
     removed from said city, ward, township or townships, or
     boroughs, and have neglected to pay the taxes aforesaid
     assessed, with the like effect as if said warrant or warrants
     had not expired or the term of office of said tax collector had
     not expired.
        Section 2.  The collection heretofore of any tax, and all
     proceedings by distress or otherwise for the collection of any
     tax heretofore commenced, are hereby ratified, confirmed and
     made valid, notwithstanding the fact that, at the time of such
     collection or the commencement of such proceedings, the period
     of limitation of the warrants of the duplicates of the tax
     collector had expired, or the power and authority of the tax
     collector had expired by virtue of the expiration of his term of
     office, and such duplicates and warrants and the power and
     authority of the tax collector had not, at such time, been
     revived and extended, with like effect as though the same had in
     fact been so revived and extended.
        Section 3.  The provisions of this act shall not apply to
     warrants issued prior to the year one thousand eight hundred and
     ninety-four, and nothing in this act shall release any bondsman
     or security.  This act shall not apply to cities having special
     laws on this subject. No collector or the sureties thereof, who
     take advantage of this act, shall be permitted to plead the
     statute of limitations in any action brought to recover the
     amount of any duplicate or warrant so extended or renewed. No
     statute of limitations shall prevent the collection of any tax
     for which the warrants and powers and authorities of the said
     tax collectors have been so as aforesaid extended, renewed, and
     revived.