Regular Session 2019-2020 House Bill 1084 P.N. 1257

PRINTER'S NO. 1257

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1084

Session of

2019

INTRODUCED BY GREINER, PEIFER, BERNSTINE, DIAMOND, DUNBAR, HELM,

IRVIN, KAUFER, MARSHALL, MILLARD, MOUL, PYLE, ROTHMAN, RYAN

AND STAATS, APRIL 8, 2019

REFERRED TO COMMITTEE ON FINANCE, APRIL 8, 2019

AN ACT

Repealing the act of June 17, 1913 (P.L.507, No.335), entitled

"An act to provide revenue for State and county purposes,

and, in cities coextensive with counties, for city and county

purposes; imposing taxes upon certain classes of personal

property; providing for the assessment and collection of the

same; providing for the duties and compensation of

prothonotaries and recorders in connection therewith; and

modifying existing legislation which provided for raising

revenue for State purposes."

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of June 17, 1913 (P.L.507, No.335),

referred to as the Intangible Personal Property Tax Law, is

repealed:

[AN ACT

To provide revenue for State and county purposes, and, in cities

coextensive with counties, for city and county purposes;

imposing taxes upon certain classes of personal property;

providing for the assessment and collection of the same;

providing for the duties and compensation of prothonotaries

and recorders in connection therewith; and modifying existing

legislation which provided for raising revenue for State

purposes.

Section 1. Be it enacted, &c., That all personal property of

the classes hereinafter enumerated, owned, held or possessed by

any resident, which, as used in this section, shall mean any

person, persons, copartnership, or unincorporated association or

company, resident, located, or liable to taxation within this

Commonwealth, or by any joint-stock company or association,

limited partnership, bank or corporation whatsoever, formed,

erected or incorporated by, under, or in pursuance of any law of

this Commonwealth or of the United States, or of any other state

or government, and liable to taxation within this Commonwealth,

whether such personal property be owned, held, or possessed by

such resident in his, her, their, or its own right, or as active

trustee, agent, attorney-in-fact, or in any other capacity, or

by any resident as trustee, agent or attorney-in-fact, jointly

with one or more trustees, agents or attorney-in-fact, domiciled

in another state, where such personal property is held and

managed in this Commonwealth, except as executor or

administrator of the estate of a non-resident decedent, and

except as trustee for a resident or non-resident religious,

charitable or educational organization, no part of the net

earnings of which inures to the benefit of any private

stockholder or individual for the use, benefit, or advantage of

any other person, copartnership, unincorporated association,

company, joint-stock company or association, limited

partnership, bank or corporation, and the equitable interest in

any such personal property of the classes hereinafter

enumerated, owned, held or possessed by any resident, where the

legal title to such personal property is vested in a trustee,

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agent, or attorney-in-fact, domiciled in another state, or where

the legal title to such personal property is vested in more than

one trustee, agent or attorney-in-fact, one or more of whom are

domiciled in another state, and one or more of whom are

domiciled within this Commonwealth, and such personal property

is held and managed in another state, and where such resident is

entitled to receive all or any part of the income therefrom--is

hereby made taxable annually for county purposes, and, in cities

coextensive with counties, for city and county purposes, at a

rate not to exceed four mills of each dollar of the value

thereof, and no failure to assess or return the same shall

discharge such owner or holder thereof, from liability therefor,

that is to say,--

All mortgages; all moneys owing by solvent debtors, whether

by promissory note, or penal or single bill, bond, or judgment;

all articles of agreement and accounts bearing interest; all

public loans whatsoever, except those issued by this

Commonwealth or the United States, and except the public loans

and obligations of any county, city, borough, town, township,

school district, and incorporated district of this Commonwealth,

and except the bonds and obligations of bodies corporate and

politic of this Commonwealth, known as municipal authorities;

all loans issued by any corporation, association, company, or

limited partnership, created or formed under the laws of this

Commonwealth or of the United States, or of any other state or

government, including car-trust securities and loans secured by

bonds or any other form of certificate or evidence of

indebtedness, whether the interest be included in the principal

of the obligation or payable by the terms thereof, except such

loans as are made taxable for State purposes by section

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seventeen of the act, approved the twenty-second day of June,

one thousand nine hundred thirty-five (Pamphlet Laws 414), as

reenacted and amended; all shares of stock in any bank,

corporation, association, company, or limited partnership,

created or formed under the laws of this Commonwealth or of the

United States, or of any other state or government, except

shares of stock in any bank, bank and trust company, national

banking association, savings institution, corporation, or

limited partnership liable to a tax on its shares or a gross

premiums tax, or liable to or relieved from the capital stock or

franchise tax for State purposes under the laws of this

Commonwealth; and all moneys loaned or invested in other states,

territories, the District of Columbia, or foreign countries; all

other moneyed capital owing to individual citizens of the State:

Provided, That this section shall not apply to bank notes, or

notes discounted or negotiated by any bank or banking

institution, savings institution, or trust company, nor to

loans, shares of stock, or other securities, held by bankers or

brokers solely for trading purposes; nor to accounts or debit

balances owing by customers of bankers or brokers in the usual

courses of business; nor to interest bearing accounts in any

bank or banking institution, savings institution, employes'

thrift or savings association, whether operated by employes or

the employer, or trust company; nor to personal property held in

the commercial department and owned in its own right by a

banking institution, savings institution, or trust company, in

liquidation by a receiver, trustee, or other fiduciary, nor to

personal property formerly held by a banking institution in its

own right, but assigned by it to one or more trustees for

liquidation and payment to the creditors and stockholders of

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such banking institutions, it being the intent and purpose of

this proviso that no tax be assessed or collected for the years

one thousand nine hundred and thirty-five, one thousand nine

hundred and thirty-six, one thousand nine hundred and thirty-

seven, one thousand nine hundred and thirty-eight, one thousand

nine hundred and thirty-nine, one thousand nine hundred and

forty, and thereafter upon the personal property enumerated

herein, nor shall this act apply to the proceeds of any life

insurance policy held in whole or in part by the insurer, nor

the principal value of annuities nor to any personal property

held in any trust, forming part of a stock, bonus, pension or

profit sharing plan of an employer for the exclusive benefit of

his employes, or their beneficiaries, which trust under the

latest ruling of the Commissioner of Internal Revenue is

exempted from Federal income tax, nor to any personal property

held under the provisions of a plan established by or for an

individual or individuals for retirement purposes if such plan

meets the requirements for exemption from Federal income tax of

income earned on investments held under its provisions, nor to

any personal property that is held by an employe for retirement

purposes under the provisions of a stock purchase plan

established by the employer for the exclusive benefit of his or

her employes: And provided further, That the provisions of this

act shall not apply to building and loan associations, or to

shares of stock issued by building and loan associations, or to

savings institutions having no capital stock; and, if at any

time, either now or hereafter, any persons, individuals, or

bodies corporate have agreed or shall hereafter agree to issue

his, their, or its securities, bonds or other evidences of

indebtedness, clear of and free from the said tax, whose rate

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may not exceed four mills, herein provided for, or any part

thereof, or have agreed or shall hereafter agree to pay the

same, nothing herein contained shall be so construed as to

relieve or exempt him, it, or them from paying the said tax,

whose rate may not exceed four mills, on any of the said such

securities, bonds, or other evidences of indebtedness, as may be

held, owned by, or owing to the said savings institution having

no capital stock: And provided further, That the provisions of

this act shall not apply to fire companies, firemen's relief

associations, life, casualty or fire insurance corporations

having no capital stock, secret and beneficial societies, labor

unions and labor union relief associations, and all beneficial

organizations paying sick or death benefits, or either or both,

from funds received from voluntary contributions or assessments

upon members of such associations, societies, or unions: And

provided further, That corporations, limited partnerships, and

joint-stock associations, liable to tax on their shares or the

aforesaid capital stock or franchise tax for State purposes,

shall not be required to make any report or pay any further tax,

under this section, on the mortgages, bonds, and other

securities owned by them in their own right; but corporations,

limited partnerships, and joint-stock associations, holding such

securities as trustees, executors, administrators, guardians, or

in any other manner, except as mere custodian for the real

owner, and except as executor or administrator of the estate of

a nonresident decedent, and except as trustee for a resident or

nonresident religious, charitable or educational organization,

no part of the net earnings of which inures to the benefit of

any private stockholder or individual, shall return and pay the

tax imposed by this section upon all securities so held by them

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as in the case of individuals: And provided further, That none

of the classes of property made taxable by this section for

county purposes, and, in cities coextensive with counties, for

city and county purposes, shall be taxed or taxable for any

other local purpose, under the laws of this Commonwealth: And

provided further, That the provisions of this section shall not

apply to personal property, of the class hereinabove enumerated,

received or acquired with proceeds of money or property received

from any person or persons, copartnership, or unincorporated

association or company, nonresident in or not located within

this Commonwealth, or from any joint-stock company or

association, limited partnership, bank or corporation formed,

erected, or incorporated by, under or in pursuance of, any law

of the United States, or of any state or government other than

this Commonwealth, by any person or persons, copartnership,

unincorporated association, company, joint-stock company or

association, limited partnership, bank, or corporation as active

trustee, agent, attorney-in-fact, or in any other capacity, for

the use, benefit, or advantage of any person or persons,

copartnership, or unincorporated association or company,

nonresident in or not located within this Commonwealth, or for

the use, benefit or advantage of any joint-stock company or

association, limited partnership, bank or corporation formed,

erected, or incorporated by, under, or in pursuance of any law

of the United States, or of any state or government other than

this Commonwealth; nor shall the provisions of this section

apply to personal property held for the use, benefit or

advantage of any resident who shall have in each of the ten

preceding calendar years given or contributed all of his net

income to any corporation organized or operated exclusively for

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religious, charitable, scientific, literary, or educational

purposes.

The value of the equitable interest in any personal property

made subject to tax by this section shall be measured by

ascertaining the value of the personal property in which such

resident has the sole equitable interest, or in case of divided

equitable interests in the same personal property, then by

ascertaining such part of the value of the whole of such

personal property as represents the equitable interest of such

resident therein.

For the purposes of this act, the value of any taxable shares

of stock issued by any regulated investment company as defined

under the provisions of the Federal Internal Revenue Code of

1948, shall be that part of the current value of such shares, to

be determined by multiplying said current value by a fraction,

the numerator of which shall be the total value of so much of

the personal property owned by the regulated investment company

as would be taxable by this act if owned by a resident of

Pennsylvania and the denominator of which shall be the total

value of all of the personal property owned by the regulated

investment company.

Section 1.1. Notwithstanding any other provision of this law

to the contrary, the county commissioners of each county of the

second through eighth class, and the city council in cities and

counties of the first class, shall have the power to determine

whether or not to impose and collect the taxes permitted under

the provisions of this law.

Section 2. That the board of revision of taxes or the

commissioners of every county in this Commonwealth shall

annually furnish the assessors of the several townships,

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boroughs, and cities of the respective counties, with blanks to

be prepared by them; and it shall be the duty of each of said

assessors to furnish a copy of the same to every taxable person,

copartnership, unincorporated association, joint-stock

association and company, limited partnership and corporation, in

his respective ward, district, borough, or township, or to any

officer, agent or employe found at the place of business of any

such limited partnership or corporation in his ward, district,

borough, or township; upon which blank each taxable person,

copartnership, unincorporated association, company, limited

partnership, joint-stock association, and corporation shall,

respectively, make return annually of the aggregate amount of

all the different classes of personal property made taxable by

the first section of this act, held, owned, or possessed by said

person, copartnership, unincorporated association, company,

limited partnership, joint-stock association, or corporation,

either in his, her, or its own right, or as trustee, agent,

attorney-in-fact, or in any other capacity, for the use, benefit

or advantage of any other person, persons, copartnership,

unincorporated association, company, limited partnership, joint-

stock association, or corporation; which return shall be made

and certified to by such taxable person, and, in the case of

copartnerships, unincorporated associations, and joint-stock

associations and companies, by some member thereof, and, in the

case of limited partnerships and corporations, by the president,

chairman or treasurer thereof: Provided, That any corporation,

joint-stock association, or limited partnership, doing business

in more than one county, shall be liable to make such return

only in the county in which its principal office within this

Commonwealth is situated, except where two or more banks or

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banking institutions or trust companies shall have been

consolidated; a report as to all trust funds taxable under this

act held by any of the said individual companies prior to the

consolidation shall be made and the tax paid in the county

wherein such individual company was located prior to the

consolidation. And except where any bank, banking institution or

trust company has established a branch in a different county, a

report shall be made of all trust funds, taxable under this act,

held by the branch, or turned over to the main bank, banking

institution or trust company, or acquired by reason of a trust

created at the branch, and the tax paid in the county wherein

the branch is located, and shall not be taxable in any other

county: And provided further, That whenever any personal

property taxable under the provisions of this act was owned by a

decedent at the time of his death and is held by his executor or

administrator, return of such personal property shall be made

and the tax paid in the county wherein such decedent was

domiciled at the time of his death, notwithstanding the

residence or location of such executor or administrator or of

any beneficiary, or the place where such securities are kept:

And provided further, That whenever any personal property

taxable under the provisions of this act is held, owned, or

possessed as trustee, agent, attorney-in-fact, or in any other

manner as hereinabove set forth, by two or more persons,

copartnerships, unincorporated associations, companies, limited

partnerships, joint-stock associations, or corporations, all of

which are resident of the Commonwealth, but not all of which are

domiciled in the same county, return of such personal property

shall be made in each county of this Commonwealth where any of

the same are domiciled, and there shall be paid in each such

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county that portion of the tax imposed upon such personal

property so held, owned, or possessed, as the number of such

trustees, agents, or attorneys-in-fact domiciled therein bears

to the total number thereof, notwithstanding the residence of

any beneficiary or the place where such personal property is

kept.

Section 3. The certification of the return required to be

made by the last preceding section shall set forth that the

return is full, true, and correct to the best of his or her

knowledge and belief; and any person or officer who shall

wilfully and corruptly make a false and fraudulent return as

aforesaid shall be guilty of a misdemeanor, and upon his or her

conviction thereof shall be sentenced to pay a fine not

exceeding five hundred dollars, or undergo an imprisonment not

exceeding two years, or both.

Section 4. Any assessor who shall accept such return from

any person or officer required to make the same, without it

being certified, shall be deemed guilty of a misdemeanor, and

upon conviction thereof shall be sentenced to a fine not

exceeding one hundred dollars.

Section 4.1. (a) For the purpose of ascertaining the amount

of tax payable under this act, every resident liable to pay such

tax shall, each year, on or before such date as shall be fixed

by the board for the revision of taxes or the county

commissioners transmit to the board for the revision of taxes,

or the county commissioners, upon a form prescribed, prepared

and furnished by the board of revision of taxes, or the county

commissioners, a return certified as provided in this act:

(1) The aggregate actual value of each part of the different

classes of property made taxable by this act, held, owned or

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possessed by such resident as of the date fixed annually, in the

manner provided herein, either in his own right or as trustee,

agent, attorney-in-fact or in any other capacity for the use,

benefit or advantage of any other person, copartnership,

unincorporated association, company, limited partnership, joint-

stock association or corporation.

(2) Such other relevant information as may be required by

the board of revision of taxes, or county commissioners,

concerning each of the different classes of property enumerated

in this act owned, held or in any manner possessed by such

resident.

(b) The return so made shall be certified to, by the person

making the same, if an individual; and in the case of

copartnership, unincorporated association and joint-stock

association and companies, by some member thereof; and in the

case of limited partnerships and corporations, by the president,

chairman or treasurer thereof.

the same time, and subject to the same conditions as to

discounts, penalties and interest, as in the case of real

property taxes imposed by the county for county purposes, and in

cities coextensive with counties for city and county purposes.

(d) Any person who wilfully fails or refuses to file any

return containing the information required by this act shall be

guilty of a misdemeanor, and upon conviction thereof, shall be

sentenced to pay a fine of not more than five hundred dollars

($500), or to undergo imprisonment for not more than six months,

or both.

Section 4.2. The board of revision of taxes, or the county

commissioners, shall fix a day as of which the property taxable

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by the first section of this act shall be listed and returned.

The day so fixed shall be between the first and fifteenth days

of the month of January, both inclusive, and the day so fixed

shall be printed or stamped on the forms for making returns of

all such property. If through inadvertence, mistake, or

otherwise, the board of revision of taxes, or the county

commissioners, fail to designate or fix such date, or if such

date does not appear on the form for making return of such

property, the date as of which such property shall be listed and

returned shall be the immediately preceding first day of

January.

Section 5. (a) If any taxable resident shall fail to file a

return, or fail to include in any return all of his property

made taxable by this act, or shall file a return which is false,

incomplete, incorrect or inaccurate, the board of revision of

taxes, or the county commissioners, shall make an assessment of

the tax against such resident of the amount of tax for which

such resident is liable, or for which he is believed by the

board of revision, or county commissioners, to be liable, to

which estimated return the board of revision of taxes, or county

commissioners, shall add twelve per cent, and the aggregate

amount so obtained shall be the basis for taxation. If any

taxable resident of a county of the second class or second class

A shall file a return at a time later than the last day for

filing such return as fixed by law of the year in which he is

liable to pay the tax imposed by this act, the board of property

assessment appeals and review of such county of the second class

or the board of assessment appeals of such county of the second

class A shall add five per cent to the assessment of the tax,

and the aggregate amount so obtained shall be the basis for

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assessment.

(b) The board of revision, or the proper county

commissioners, shall notify by mail such resident of the

estimated assessment. If such resident is dissatisfied with the

assessment so made, he may, on or before the day fixed for

appeals from assessments, present reasons, supported by oath or

affirmation, for his failure to file a return to include all of

his taxable property therein; or for having made a return which

was incomplete, incorrect or inaccurate, and the board of

revision of taxes, or the county commissioners, as the case may

be, may, if satisfied with the excuse so presented, permit the

taxpayer to file his own return and substitute said return for

the estimated return made by the board of revision of taxes or

the county commissioners. In all cases where a false return has

been filed by the taxpayer, the board of revision of taxes or

the county commissioners, may not relieve the taxpayer from the

payment of the twelve per cent penalty, but the estimated return

shall be final, except in those cases in which a true and

correct return shall reveal a higher assessed value than that

contained in the estimated return, in which case the tax and

penalty shall be based upon the true valuation.

board of revision of taxes, or the county commissioners, at any

time within five years after any property owned, held or

possessed, or alleged to have been so owned, held or possessed,

by any resident should have been returned by him for taxation,

notwithstanding he shall have paid a tax assessed on the basis

of returns previously made or filed, and notwithstanding the

board of revision of taxes, or the county commissioners, shall

have made previous assessments against such resident. In any

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such case no credit shall be given for any penalty formerly

assessed and paid.

Section 5.1. (a) Any resident, against whom an assessment

is made, may petition the board of revision of taxes, or the

county commissioners, for a reassessment. Notice of an intention

to file such a petition, or to appear and be heard, shall be

given to the board of revision of taxes, or the county

commissioners, within thirty (30) days after notice of such

assessment is given or sent by the board of revision of taxes,

or the county commissioners, to the taxpayers, as provided in

this act. The board of revision of taxes, or the county

commissioners, shall hold such hearings, as may be necessary, to

hear and determine petitions for reassessment, at such places

and at such times as may be determined by the rules and

regulations of the board of revision of taxes, or the county

commissioners, and each petitioner who has duly notified the

board of revision, or the county commissioners, of an intention

to file a petition for reassessment, or to appear and be heard,

shall be notified by the board of revision of taxes, or the

county commissioners, of the time when and the place where such

hearings shall be held. All such petitions shall set forth

specifically and in detail the ground, upon which it is claimed,

the assessment is erroneous or unlawful, and shall be

accompanied by an affidavit, under oath or affirmation,

certifying to the correctness of the facts stated therein. If no

petition for reassessment is filed with the board of revision of

taxes, or the county commissioners, the petitioner may, in lieu

thereof, appear at the hearing and present his petition orally,

in which event all testimony or statements of facts shall be

made under oath or affirmation.

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(b) If such petitioner is dissatisfied with the action of

the board of revision of taxes, or the county commissioners, on

his petition for reassessment, he shall have the right to appeal

to the court of common pleas of the county where he resides at

any time within sixty (60) days after notice of such action is

given to him by the board of revision of taxes, or the county

commissioners. If any resident shall fail to give due notice of

an intention to petition for reassessment and to file a petition

for reassessment, or to appear and be heard after due notice of

his intention to do so, or to appeal to the court of common

pleas within the time and in the manner herein set forth, the

right to do so shall be forever barred, and any such resident,

so failing, shall not thereafter be permitted in a suit for the

recovery of such tax to set up any ground of defense which might

have been determined, either by the board of revision of taxes,

or county commissioners, or the court of common pleas as

aforesaid. In all cases of petitions for reassessment and

appeals, the burden of proof shall be on the petitioner or

appellant, as the case may be, and every appeal to the court of

common pleas under this section shall specify all the objections

to the assessment, and any objection not specified in the appeal

shall not be considered by the court: Provided, That in counties

of the second class where the amount of taxes for one year which

may be levied on such assessment does not exceed the sum of

twenty-five hundred dollars ($2500), such appeal shall be taken

to the County Court of Allegheny County, and it shall be the

duty of said court to hear and determine said appeal and, if

necessary, to make such changes in the assessment as may be

right and proper.

Section 5.2. The executor of every will and the

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administrator of every estate shall file with the register of

wills or clerk of the orphan's court an additional copy of the

inventory and appraisal of such estate. The register or clerk

with whom the same is filed shall forthwith send a copy of said

inventory and appraisal to the board of revision of taxes, or

the county commissioners, as the case may be, whose duty it

shall then be to proceed to assess and collect the taxes due

from such decedent. Such assessment shall include and be limited

to all property owned, held or possessed by the decedent, which

should have been returned by him for taxation for any former

year or years not exceeding five years prior to the year in

which the decedent died. In any case where a false, incomplete,

incorrect or inaccurate return has been previously filed, the

board of revision, or the county commissioners, shall make an

additional assessment for the five years immediately preceding

the year of assessment in the same manner and form provided in

this act. The board of revision of taxes, or the county

commissioners, may proceed to collect the said tax by presenting

a claim therefor to the orphans' court of the proper county, or

may proceed by action or suit at law in any court of competent

jurisdiction, or take any and all other appropriate steps or

procedure for the collection of such taxes.

Section 5.3. (a) The board of revision of taxes, or the

county commissioners, are hereby authorized and empowered to

prescribe, adopt, promulgate and enforce rules and regulations

relating to any matter, or thing, pertaining to the

administration and enforcement of the provisions of this act and

the collection of tax, penalties and interest imposed by this

act.

(b) The board of revision of taxes, or the county

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commissioners, or any employe authorized by them in writing, is

hereby authorized to examine the books, papers and records of

any resident in order to verify the accuracy of any return made,

or if no return was made to ascertain and assess the tax imposed

by this act. Every such resident is hereby directed and required

to give to the board of revision of taxes, or the county

commissioners, or their duly authorized employes, the means,

facilities and opportunity for such examinations and

investigations as are hereby provided and authorized. The board

of revision of taxes, or the county commissioners, are hereby

authorized to examine any person, under oath, concerning any

property which was or should have been returned for taxation,

and to this end, may compel the production of books, papers and

records and the attendance of all persons, whether as parties or

witnesses, who they believe have knowledge of such property. In

the event of the refusal of any taxpayer to permit the

examination of his books and records, or upon his refusal to

appear before the board of revision of taxes, or the county

commissioners, or to testify, or in the event of his refusal to

produce books, papers and records, which the board of revision

of taxes, or the county commissioners, have directed to be

produced, the board of revision of taxes, or the county

commissioners, may have recourse to the court of common pleas of

said county, which court shall, upon cause shown, direct the

attendance of witnesses and the production of books, papers and

records. Any information gained by the board of revision of

taxes, or the county commissioners, as a result of any returns,

investigations, hearings or verifications, required or

authorized by this act, shall be confidential, except for

official purposes, and any person or agent divulging such

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information shall be deemed guilty of a misdemeanor, and upon

conviction thereof, shall be sentenced to pay a fine not in

excess of five hundred dollars ($500), or to undergo

imprisonment for not more than three (3) years, or both, in the

discretion of the court.

revision of taxes and the county commissioners relating to the

administration and enforcement of this act, shall be in addition

to, but not exclusive of, any other powers heretofore or

hereafter conferred upon the said board, or county

commissioners, by law.

Section 6. That if any assessor and any taxable person or

members of any copartnership, unincorporated association, or

company, officer or stockholder or member of any limited

partnership, joint-stock association, or corporation, shall

agree or enter into any arrangement or understanding that, upon

the failure of such taxable person, copartnership,

unincorporated association, company, limited partnership, joint-

stock association or corporation, to make the return required by

the second section of this act to be made, such assessor shall

return a less amount of property made taxable by the first

section of this act than should have been returned by such

taxable person, copartnership, unincorporated association,

company, limited partnership, joint-stock association, or

corporation, the persons entering into such agreement,

arrangement, or understanding, shall be guilty of conspiracy,

and upon the conviction thereof shall be sentenced to pay a fine

not exceeding one thousand dollars, and undergo an imprisonment

either at labor by separate or solitary confinement or to simple

imprisonment, not exceeding three years, at the discretion of

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the court.

Section 7. That from and after the passage of this act, it

shall be the duty of the recorder of deeds, mortgages, and other

instruments of writing, in each and every county in this

Commonwealth, to keep a daily record, separate and apart from

all other records, of every mortgage or article of agreement

given to secure the payment of money entered in his office for

recording, which said record shall set forth the following

information, to wit: The date of the mortgage or agreement, the

names of the parties thereto, the just sum of money secured, the

precise residence of the mortgagee or person to whom interest is

payable, a brief description of the real estate upon which such

mortgage is secured, and the date or several dates when the said

sum or portion of the said sum shall become due and payable; and

a like daily record of every assignment of a mortgage or an

article of agreement given to secure the payment of money, and

also the number of mortgages and agreements, together with the

amount of same, and the names of the parties thereto, which

shall have been that day satisfied of record; and, for the

purpose of obtaining with accuracy the precise residence of all

mortgagees, assignees, and persons to whom interest is payable

on articles of agreement, it shall be the duty of the recorder

of deeds in each county, whenever a mortgage, assignment, or

agreement given to secure the payment of money shall be

presented to him for record, to refuse the same unless the said

mortgage, assignment or agreement has attached thereto, and made

part of said mortgage, assignment, or agreement, a certificate

signed by said mortgagee, assignee, or person entitled to

interest, or his, her or their duly authorized attorney or

agent, setting forth the precise residence of such mortgagee,

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assignee, or person entitled to interest; said certificate to be

recorded with said mortgage, assignment, or agreement; and it

shall be the further duty of the recorder, on the first Monday

of each month to file the aforesaid daily record in the

commissioners' office, or with the board of revision of taxes of

the proper county or city, and one certificate appended thereto

shall be all that shall be required.

Section 8. That it shall be the duty of the prothonotary or

clerk of the court of common pleas in each and every county in

this Commonwealth, forthwith upon the passage of this act, to

keep a daily record, separate and apart from all other records,

of every single bill, bond, judgment, or other instrument

securing a debt, entered of record in his office, which daily

record shall set forth the following information, to wit: The

date of the instrument, the names of the plaintiff and

defendant, together with the precise residence of the plaintiff

or person to whose use such bill, bond, judgment, or other

obligation to pay money is marked, whenever such residence can

be ascertained, the just sum secured, and the date or several

dates when the said sum or portion of the same shall become due

and payable, with the further information whether any of said

bonds or judgments are accompanied with mortgages, and also the

number of every single bill, bond, judgment or other instrument

securing a debt, together with the amount of same, and the names

of the plaintiff and defendant thereto, which shall have been

that day satisfied; and it shall be the further duty of the

prothonotary or clerk of the court of common pleas to file the

aforesaid daily record of bills and so forth in the

commissioners' office or with the board of revision of taxes of

the proper county or city, on the first Monday of each month,

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and one certificate appended thereto shall be all that shall be

required.

Section 9. That it shall be the further duty of the county

commissioners or board of revision of taxes, upon obtaining

record of the existence within any county, or city coextensive

with a county, of said mortgages and other obligations, that

shall be owned by a person, copartnership, association, limited

partnership, joint-stock association, or corporation, resident

or doing business within this Commonwealth, and not a resident

of said county or city, or, in the case of a corporation,

limited partnership, or company not having its principal office

within said county or city, to transmit a certified statement of

said record to the county commissioners or board of revision of

taxes of the proper county or city wherein said person is

domiciled, or wherein said copartnership, association, limited

partnership, joint-stock association or corporation does

business or maintains its principal office, and also to further

transmit to said commissioners or board of revision of taxes a

certified statement, whenever it shall appear from the record

that said mortgages and other obligations are satisfied, which

upon its receipt shall be filed of record by the county

commissioners or board of revision of taxes.

Section 10. That it shall be the further duty of the county

commissioners or the board of revision of taxes of the proper

county or city, upon the receipt of the daily records from the

offices of the recorder or prothonotary or clerk, to file the

same in their office, and on or before the time of making the

annual or triennial assessment in any year, to prepare from the

said records a statement or statements, showing as far as

practicable the number and amount of said mortgages and all

20190HB1084PN1257 - 22 -

other obligations, and names of the parties thereto in each

borough, township, district, or ward in such county or city,

which said statement shall be delivered to the assessor or

assessors of each borough, township, district, or ward,

respectively, before said officers shall enter upon the

discharge of their proper duties.

Section 11. That it shall be the duty of the assessor or

assessors, in making up their valuations of money at interest in

their respective boroughs, townships, districts, or wards, to

compare the return made by each person, copartnership,

association, limited partnership, joint-stock association, or

corporation with the statement furnished them by the county

commissioners or board of revision of taxes; and if the amount

of said mortgages or other obligations, as contained in said

statement, shall exceed the amount set forth in the return of

any person, copartnership, association, limited partnership,

joint-stock association, or corporation, to note the fact and

make return of the same to the commissioners or board of

revision of taxes of the proper county or city.

Section 12. That it shall be the further duty of the county

commissioners or board of revision of taxes, upon the returns

made to them by the assessors of the several boroughs,

townships, districts, and wards, in all cases where it shall

appear on proving the record that any person, copartnership,

association, limited partnership, joint-stock association, or

corporation has returned a less amount of money at interest than

appears from the records in possession of the commissioners or

board of revision of taxes, thereupon to raise the valuation of

the property of said person, copartnership, association, or

limited partnership, joint-stock association or corporation, to

20190HB1084PN1257 - 23 -

the amount set forth in said records, and forthwith to notify

the persons, copartnerships, associations, limited partnerships,

joint-stock associations, or corporations interested, of the

said increase of valuation, and that the same is subject to be

appealed from at the same time and the same manner as the

original assessment.

Section 13. That any wilful failure on the part of the

county commissioners, board of revision of taxes; borough,

township, district, and ward assessors; recorders of deeds,

prothonotaries, and clerks of courts, to carry out the duties

imposed upon them by the several sections of this act, shall be

deemed a misdemeanor, and upon conviction thereof the person or

persons so failing to comply shall be sentenced to a fine not

exceeding five hundred dollars, and imprisonment not exceeding

one year.

Section 14. That recorders of deeds and prothonotaries shall

be entitled to receive ten cents for each and every mortgage,

judgment, or lien, assignment or satisfaction thereof, reported

to the county commissioners or board of revision of taxes as

required by law; which fees shall be paid by the respective

county treasurer on the presentation of proper vouchers, and

shall be applied in like manner as other fees received by such

recorders and prothonotaries: Provided, however, That no fee

shall be allowed in any case where the residence of any

plaintiff, mortgagee, or assignee is omitted in such report: And

provided further, That the amount allowed any prothonotary or

recorder of deeds, under this act, shall not exceed the sum of

six hundred dollars per annum.

Section 15. That it shall be unlawful for any person or

persons, copartnership, unincorporated association, limited

20190HB1084PN1257 - 24 -

partnership, joint-stock association, or corporation whatsoever,

in loaning money at interest to any person or persons, whether

such loans be secured by bond and mortgage or otherwise, to

require the person or persons borrowing the same to pay the tax

imposed thereon by the first section of this act; and, in all

cases where such tax shall have been paid by the borrower or

borrowers, the same shall be deemed and considered usury, and be

subject to the laws governing the same.

Section 16. (a) The tax imposed by this act shall bear

interest at the rate of six per cent per annum until paid.

(b) The board of revision of taxes, or the county

commissioners, may, at any time, transmit to the prothonotary of

their respective counties, certified record of taxes imposed

under this act and the penalties and interest thereon. The

record, so transmitted, shall contain the name of the taxpayer,

his address, amount of tax, penalty and interest due, and the

year for which said tax has been assessed and levied, and it

shall be the duty of the prothonotary to enter and docket the

same of record in the prothonotary's office in a docket which

shall be designated "Personal Property Tax Lien Docket," and

such tax lien shall be indexed as judgments are now indexed. All

taxes imposed under this act, together with penalties and

interest thereon, shall be a lien on the real estate of the

taxpayer within the county, until paid, after the same shall

have been entered and docketed of record by the prothonotary.

All such liens shall have priority to, and be fully paid and

satisfied out of, the proceeds of any judicial sale of said real

estate before any other obligation, judgment, claim, lien or

estate with which the said real estate may become charged, or

for which it may become liable, save and except only the costs

20190HB1084PN1257 - 25 -

of the sale and of the writ upon which it is made and the real

estate taxes imposed or assessed upon said property. The lien of

said tax shall continue for a period of five years from the date

of entry, and may be revived and continued in the manner now or

hereafter provided for revival of judgment, and it shall be

lawful for a writ of scire facias to issue and be prosecuted to

judgment in the manner in which such writs are now ordinarily

employed.

action in assumpsit brought by the county against the taxpayer,

or may be presented at the audit of any estate in the orphans'

court. Such claims presented at the audit of any estate in the

orphans' court shall include the satisfaction fees for any tax

imposed pursuant to this act which has been entered and docketed

in the "Personal Property Tax Lien Docket," and upon payment of

the claim, the docket shall be cleared.

(d) The lien of said tax may, in addition to the revival

thereof in the manner provided in section sixteen (b) of the

act, be revived and continued by the filing of a suggestion of

non-payment and averment of default, in the form hereinafter

provided, within each period of five years following--

(1) The date on which the lien was entered and docketed.

(2) The date on which a writ of scire facias was issued

thereon.

(3) The date on which any judgment was entered thereon.

(4) The date on which a previous suggestion of non-payment

and averment of default was filed.

(5) The date on which a judgment of revival was obtained

thereon.

The suggestion and averment shall be in the following form,

20190HB1084PN1257 - 26 -

under the caption of the claim:

"And now, ..................................., the claimant,

by............................................., its solicitor,

or by the chief of its delinquent tax bureau, suggests of record

that the above claim is still due and owing to the claimant, and

avers the defendant is still in default for non-payment thereof.

The prothonotary is hereby directed to enter this suggestion and

averment on the personal property tax lien docket and also index

it upon the judgment index of the court for the purpose of

continuing the lien of the claim."

Such suggestion and averment shall be signed by, or have

stamped thereon, a facsimile signature of the solicitor or chief

executive officer of the claimant, or the chief of its

delinquent tax bureau. The prothonotary shall docket and index

the suggestion and averment directed therein, and for such

services shall be entitled to a fee of one dollar ($1.00), to be

taxed and collected as costs in the claim. The filing and

indexing of such suggestion and averment within five (5) years

of filing the claim, or the issuing of any writ of scire facias

thereon, or any judgment thereon, or the filing of any prior

suggestion and averment of default, shall have the same force

and effect, for the purpose of continuing and preserving the

lien of the claim, as though a writ of scire facias had been

issued or a judgment or judgment of revival had been obtained

within such period.

(e) The provisions of this section shall apply to all taxes

covered by the provisions of this act heretofore levied and

remaining uncollected as well as to all such taxes hereafter

levied.

Section 19. That (1) the act, entitled "An act fixing the

20190HB1084PN1257 - 27 -

compensation of prothonotaries and recorders for duties imposed

upon them by law in certifying to the county commissioners and

board of revision of taxes judgments, mortgages, et cetera, and

assignments and satisfactions thereof, and providing for the

payment of the same," approved May twenty-four, one thousand

eight hundred and eighty-seven; (2) sections one, two, three,

four, five, six, seven, eight, nine, ten, eleven, twelve,

thirteen, fourteen, fifteen, sixteen, seventeen, and eighteen of

an act, entitled "A further supplement to an act, entitled 'An

act to provide revenue by taxation,' approved the seventh day of

June, Anno Domini one thousand eight hundred and seventy-nine,"

approved June one, one thousand eight hundred and eighty-nine;

(3) sections one, two, and three of an act, entitled "An act to

provide increased revenues for the purpose of relieving the

burdens of local taxation, being supplementary to an act,

entitled 'An act to provide revenue by taxation,' approved the

seventh day of June, Anno Domini one thousand eight hundred and

seventy-nine, amending the first, fourteenth, sixteenth,

twentieth, twenty-first, twenty-fifth, and twenty-sixth sections

of an act supplementary thereto, which became a law on the first

day of June, Anno Domini one thousand eight hundred and eighty-

nine, entitled 'A further supplement to an act, entitled 'An act

to provide revenue by taxation,' approved the seventh day of

June, Anno Domini one thousand eight hundred and seventy-nine,'

and providing for greater uniformity of taxation, by taxing all

of the property of corporations, limited partnerships, and

joint-stock associations, having capital stock, at the rate of

five mills on each dollar of its actual value," approved June

eighth one thousand eight hundred and ninety-one; (4) the act,

entitled "An act amending the fifth, seventh and eighth sections

20190HB1084PN1257 - 28 -

of a further supplement to an act, entitled 'An act to provide

revenue by taxation,' approved the seventh day of June, Anno

Domini one thousand eight hundred and seventy-nine, which

further supplement was approved on the first day of June, one

thousand eight hundred and eighty-nine; authorizing and

requiring the Auditor General of the Commonwealth to make a

return for personal property taxes for defaulting persons,

copartnerships, unincorporated associations, limited

partnerships, joint-stock associations, or corporations, wherein

there has been a failure or refusal of the aforesaid to make

returns properly verified, and upon the failure or refusal of

the assessors and board of revision of taxes or county

commissioners to make a proper return for said personal property

taxes, also authorizing and requiring the Auditor General of the

Commonwealth to collect the taxes in accordance with the returns

made by him, and requiring the recorder of deeds and

prothonotaries of the various counties to file daily records in

the Auditor General's office, as they are required to file in

the commissioners' office or with the board of revision of

taxes; also requiring the county commissioners or board of

revision of taxes to file with the Auditor General copies of all

returns made for personal property taxes, and requiring the

record of the county commissioners or board of revision of taxes

to be opened to the inspection and use of the Auditor General,"

approved April seventeenth, Anno Domini nineteen hundred and

five; (5) the act, entitled "An act to amend the first section

of an act, entitled 'A further supplement to an act, entitled

'An act to provide revenue by taxation,' approved the seventh

day of June, Anno Domini one thousand eight hundred and seventy-

nine,' approved the first day of June, one thousand eight

20190HB1084PN1257 - 29 -

hundred and eighty-nine, as amended by an act approved the

eighth day of June, Anno Domini one thousand eight hundred and

ninety-one, entitled 'An act to provide increased revenues for

the purpose of relieving the burdens of local taxation, being

supplementary to an act, entitled 'An act to provide revenue by

taxation,' approved the seventh day of June, Anno Domini one

thousand eight hundred and seventy-nine, amending the first,

fourteenth, sixteenth, twentieth, twenty-first, twenty-fifth,

and twenty-sixth sections of an act supplementary thereto, which

became a law on the first day of June, Anno Domini one thousand

eight hundred and eighty-nine, entitled 'A further supplement to

an act, entitled 'An act to provide revenue by taxation,'

approved the seventh day of June, Anno Domini one thousand eight

hundred and seventy-nine; and providing for greater uniformity

of taxation, by taxing all the property of corporations, limited

partnerships, and joint-stock associations, having capital

stock, at the rate of five mills on each dollar of its actual

value, by relieving and exempting from the provisions thereof

savings institutions having no capital stock," approved the

first day of May, Anno Domini one thousand nine hundred and

nine; (6) the act, entitled "An act amending and supplementing

section one of an act, entitled, 'An act to provide revenue by

taxation,' approved the seventh day of June, Anno Domini one

thousand eight hundred and seventy-nine, as the same was amended

by the enactment of 'A further supplement to an act, entitled

'An act to provide revenue by taxation,' approved the seventh

day of June, Anno Domini one thousand eight hundred and seventy-

nine,' approved the first day of June, Anno Domini one thousand

eight hundred and eighty-nine, as further amended and

supplemented by 'An act to provide increased revenues for the

20190HB1084PN1257 - 30 -

purpose of relieving the burdens of local taxation, being

supplementary to an act, entitled 'An act to provide revenue by

taxation,' approved the seventh day of June, Anno Domini one

thousand eight hundred and seventy-nine, amending the first,

fourteenth, sixteenth, twentieth, twenty-first, twenty-fifth,

and twenty-sixth sections of an act supplementary thereto, which

became a law on the first day of June, Anno Domini one thousand

eight hundred and eighty-nine, entitled 'A further supplement to

an act, entitled 'An act to provide revenue by taxation,'

approved the seventh day of June, Anno Domini one thousand eight

hundred and seventy-nine,' and providing for greater uniformity

of taxation, by taxing all of the property of corporations,

limited partnerships, and joint-stock association, having

capital stock, at the rate of five mills on each dollar of its

actual value,' approved the eighth day of June, Anno Domini one

thousand eight hundred and ninety-one," approved the eleventh

day of May, Anno Domini one thousand nine hundred and eleven;

and all other sections and parts of the said acts which are

inconsistent herewith, or which are hereby substantially re-

enacted,--be and the same are hereby, repealed; saving,

reserving and excepting unto parts of acts inconsistent

herewith, or which are hereby substantially re-enacted,--be, and

the same are hereby, repealed; saving, reserving and excepting

unto the Commonwealth the right to collect any tax, taxes,

interest, penalty or penalties, due or owing or accrued under

the said acts or parts of acts, or any of them, prior to the

date when this act goes into effect; and further saving,

reserving, and excepting unto the Commonwealth the right to

assess and collect all taxes in and for the year one thousand

nine hundred and thirteen under existing legislation.]

20190HB1084PN1257 - 31 -

Section 2. This act shall take effect in 60 days.

20190HB1084PN1257 - 32 -