RELATED TO TAX; MORE EFFICIENT COLLECTION AND ESTABLISH TAX OFFICE
                  Act of Jun. 8, 1907, P.L. 520, No. 327              Cl. 53
                                  AN ACT

     To provide for the more efficient collection of taxes,
        regulating appointments in the Department of the Receiver of
        Taxes, and authorizing the establishment of local branch tax
        offices in cities of the first class.

        Section 1.  Be it enacted, &c., That the municipal
     authorities in cities of the first class are hereby authorized
     to provide for the establishment and maintenance of so many
     local branch offices as may be deemed necessary or convenient,
     for the payment and receipt of taxes upon real estate, within
     such boundaries with respect to each of said branch offices as
     may be prescribed, and for the payment and receipt of State
     taxes payable by persons residing within said boundaries,
     together with such other moneys, now payable to the Receivers of
     Taxes in such cities, as may be provided for by ordinance.
        Section 2.  For each of the said local branch tax offices
     which may be established, as provided for in section one, there
     shall be appointed, by the Receivers of Taxes of such cities, a
     local receiver of taxes, who shall possess the same
     qualifications for office as are required by law in the case of
     the Receivers of Taxes. Said local receivers of taxes shall hold
     their offices during the term of the Receiver of Taxes by whom
     they shall have been appointed: Provided, That they shall so
     long behave themselves well. Said local receivers of taxes and
     such branch offices shall be attached and subordinate to the
     Department of The Receiver of Taxes, and shall be under its
     supervision, control, and direction, subject however to the
     regulation of councils. The local receivers of taxes, so
     appointed, shall receive a compensation, by salary, to be fixed
     by ordinance; and councils shall provide for the appointment of
     such clerks and assistants as may be determined upon, and shall
     appropriate funds from the city treasury for the salaries of the
     said local receivers of taxes, clerks, and assistants, and for
     the rent and other expenses of said local branch tax offices.
        Section 3.  Councils shall provide for, and regulate the
     business of, said local branch tax offices; determine what shall
     be the duties of said local receivers, and what taxes or other
     moneys, in addition to those hereinbefore prescribed, now
     payable to the Receiver of Taxes, shall be payable to the said
     local receivers of taxes, and whether or not the money made
     payable at such local branch offices may also be payable at the
     office of the Receiver of Taxes.
        Section 4.  The Receivers of Taxes in said cities shall be
     responsible for the moneys collected by such local receivers of
     taxes: Provided, That they may require of such local receivers
     of taxes such bonds as they may deem adequate for the safe-
     keeping and paying over to the Receivers of Taxes of all moneys
     collected: And provided, further, That inasmuch as said local
     receivers of taxes and the Department of Receiver of Taxes of
     cities of the first class are charged with the duty of
     collecting State taxes, and are made responsible for all funds
     received by their subordinate clerks or officers, said local
     receivers of taxes and Receivers of Taxes in said cities shall
     not be subject to the provisions of any act or acts of Assembly
     requiring the appointees of such local receivers and Receivers
     of Taxes to undergo a competitive or other examination before
     they shall be appointed.
        Section 5.  Upon the establishment of such local branch
     offices, the office of ward receiver, or other local officer,
     now existing for the collection of taxes in any city of the
     first class, shall be and the same is hereby abolished, and the
     duties performed by said ward receivers or other local officers,
     now charged with the collection of such taxes, shall be
     performed by the local receivers of taxes provided for in the
     foregoing sections of this act.
        Section 6.  All acts or parts of acts inconsistent herewith
     be and the same are hereby repealed.