P. L. 194. 15 May 1874 § 1. writing, at least ten days before the time for the payment of said wages or earnings to such corporation, manufacturing establishment or colliery, of the name or names of the person or persons by them employed, who have subscribed to the support of such hospital or charitable institution, and the amount by them severally subscribed, and when or how often payable, and how long to continue, and file said subscription with said corporation, manufacturing establishment or colliery. 26 May 1876 § 1. P. L. 211. established. 41. Whenever any estate, real or personal, shall be vested in trustees, by gift or devise, for the purpose of applying the income arising therefrom for the benefit, Doctrine of cy-pres support or maintenance of a designated class of persons, which said class of persons shall become extinct, so that there shall be no one to derive any benefit from the said income, if there be no heirs to claim said fund, it shall and may be lawful for the said trustee or trustees having charge of the said estate, to apply, by petition, to the court of common pleas of the county in which they or a majority of them reside, for authority to apply the said income to the benefit, support or maintenance of some other class or classes of persons similarly situated, as near as may be, to those for whose benefit, support or maintenance the trust was originally created; and thereupon the said court of common pleas, after proper examination into the statements set forth in the petition, and being satisfied as to the correctness of the same, may have power to order and decree that henceforth the trustees shall apply the said income to the benefit, support or maintenance of the new class or classes of persons mentioned in the said petition.(z) 26 June 1883 § 1. P. L. 133. organized under warrant from superior body to Distribution prohibited. Upon dissolution fands to be paid to superior body. 42. The funds and effects of unincorporated associations for benevolent, charitable or beneficial purposes, constituted or organized under any warrant or charter Funds, &c., of sub- granted by any association recognized or acknowledged as the parent or superior ordinate societies, body, where the rules and regulations of such parent or superior body require that, upon the dissolution, expulsion, surrender of warrant or charter, or vacation of the same by such parent or superior body, the moneys, property and effects of be trust property. such subordinate association shall be delivered and paid to the parent or superior body, are hereby declared to be trust property, and it shall be unlawful for any such subordinate association to divide or distribute the moneys, property or effects, or any part thereof, to and among the members of such subordinate association, or any member thereof, either directly or indirectly, or by way of donation; but all such moneys, property and other effects of such subordinate associations, upon the dissolution, expulsion, surrender of warrant or charter, or vacation of the same by the parent or superior body for which they have obtained the warrant or charter, under which they have been constituted or organized, shall be paid and delivered to the proper officers of such parent or superior body; and in case any such subordinate association shall or may have made any division or distribution of the moneys, property or effects held by such subordinate association, or any part thereof, to or among the members thereof, or any number of them, either directly or indirectly, the principal officers or trustees of the parent or superior body, to the use of such parent or superior body, may recover such moneys, property or other effects so divided or distributed contrary to the provisions of this act, from the person or persons to whom the same, or any part thereof, shall or may have been paid or delivered; and the several courts of equity of this commonwealth are hereby vested with full power and authority to enforce the provisions of this act, as in other cases within their jurisdiction. And the said parent or superior body to whom any moneys, property or other effects of such subordinate association shall be paid and delivered, shall take and hold the same for the purposes and intents for which they were received and held by such subordinate associations: Provided, however, That all suits commenced or brought to enforce the provisions of this act shall be commenced or brought within two years next after the time when such division or distribution shall have been made. Funds, &c., distributed may be recovered back. Jurisdiction to enforce the same. Superior body to hold such funds, &c., in trust. Limitation of action. 10 April 1893 § 1. P. L. 14. Corporations for charitable uses in trustees. 43. Any corporation or trustees for charitable uses owning any property dedicated to religious or charitable purposes, such as churches, school-houses, parsonages, hospitals, almshouses and the like, may, for the purpose of protecting the said property from liability to debt thereafter contracted on the part of the corporation may vest property or persons having the control or management of the charity, vest their property in trustees upon trust for the use of the congregation or members of the corporation for the time being as places of worship, or for use as school-houses or residence for the minister or pastor of the congregation, or for the maintenance of any charity, and when the trustees shall be so vested by deeds duly recorded, the property thus conveyed, so long as it is used for the purposes above mentioned and is not used for any secular purpose, or for a purpose from which profits are derived, shall not be liable to any debts, contracts or engagements of the corporation or congregation thereafter made or entered into, but shall be deemed and taken to be freed therefrom in the same manner and with like effects as if the same had been conveyed or devised to the trustees by a stranger in trust for the uses of the congregation or corporation, but so that the same shall not be liable to their debts, contracts or When so conveyed not to be liable to any debts. (z) See Manners v. Philadelphia Library Co., 93 P. S. 165. Case of Lower Dublin Academy, 8 W. N. C. P. L. 14. engagements, nor to their control for any purpose other than for the uses of the same 10 April 1898 § 1. as places of worship, or as free schools or schools from which no pecuniary profits are derived, or as a residence for the minister or pastor of the congregation, or for the maintenance of the charitable purpose for which it was dedicated or intended by the donors or contributors. Ibid. § 2. 44. All trustees and officers of corporations having the management of property for charitable uses which is held in trust under the provisions of section one, con- Trustees and tracting debts or causing them to be contracted in the improvement of the property officers shall be by building thereon, shall be personally liable for the debts thus contracted, unless personally liable, unless they shall they shall have notified the persons with whom the contract is made that the notify contractor. property is not liable for the debts contracted in building thereon, but there shall be no liability to any one but to the person with whom a contract is made by the trustees or corporation. P. L. 167. 45. Whenever any incorporated or unincorporated association, heretofore or 25 June 1885 § 1. hereafter organized in this commonwealth, for any charitable purpose, shall apply to the governor of this commonwealth for the appointment of any special officer, Governor may apor policeman for such association, the governor may and he is hereby empowered point special policemen. to appoint any person designated by such association, to act as special officer or policeman for such association, and shall issue to any person so appointed, a commission to act as such special officer or policeman. Ibid. § 2. 46. Every person, so appointed and commissioned by the governor to act as such special officer or policeman, may, before entering upon the duties of his Acceptance to be office, file in the office of the secretary of the commonwealth, a written acceptance filed and recorded. of such office, and shall record his commission in the office of recorder of deeds, in each county in which it is intended he shall act as such special officer or police man. Ibid. Powers of such 47. Every such special officer or policeman so appointed, commissioned and qualified, shall possess and have the right to exercise full power to arrest any person for the commission of any offence against the laws of this commonwealth, policemen. upon warrant drawn by the proper officer, in any county in which he may be qualified to act, under the provisions of this act; and the keepers of jails, or Duty of keepers of jails. lock-ups, or station-houses in any county in this commonwealth, are required to receive all persons, so arrested by any such special officer or policeman, to be dealt with according to law. Ibid. § 3. 48. Every such special officer or policeman shall, when on duty, wear a metallic shield, with the words "Special Officer," and the name of the association for which shield to be worn. appointed, inscribed thereon. be 49. The compensation of such special officers or policemen shall be paid by the associations for which they are respectively appointed, in such manner as may agreed upon between them. Ibid. § 4. Compensation. Ibid. § 5. sociation. 50. Whenever any such association shall cease to require the services of any such special officer or policeman, it may file, in the office of the secretary of the commonwealth, and in the office or offices in which the commission of such special Discharge by asofficer or policeman is recorded, a notice to that effect, attested by its secretary, and such notice shall be noted upon the margin of the record of the commission in the office or offices where it is recorded, and thereupon the power of such special officer or policeman shall cease and be determined. Ibid. § 6. Governor may 51. The governor may decline to appoint any such special officer or policeman, whenever the circumstances of the case, in his opinion, do not require the appointment to be made; and he may at any time revoke the commission of any such decline to appoint. special officer or policeman appointed under this act; notice of such revocation or he may revoke. shall, however, be filed by the governor in the office of the secretary of the commonwealth. CHARITIES AND CORRECTIONS. See HOUSE OF CORRECTION. CHARTERS. See CORPORATIONS. CHATTEL MORTGAGES. See DEEDS AND MORTGAGES. CHEESE. See MILK; OLEOMARGARINE. CHILDREN. See CRIMES; FACTORIES; GAMING; HOUSE OF REFUGE; INFANTS; MUNICIPAL CORPORATIONS. CHIMNEYS. 1. Penalty for firing chimneys. 2. For chimney taking fire. 1. If any person or persons within the towns of Chester, Bristol, Germantown, Darby or Chichester, (a) shall set on fire their chimneys to cleanse them, or shall suffer them or any of them to take fire, and blaze out at the top, and be duly convicted thereof, by one credible witness, before any one justice of the peace of the said counties, such person or persons shall forfeit and pay for every such offence, twenty shillings, for the use of the said towns respectively, where such offence shall happen. 2. If the chimney of any person or persons, within the city of Philadelphia, the district of Southwark, or the township of the Northern Liberties, shall take fire and blaze out at the top, the same not having been swept within the space of one calendar month next before the time of taking such fire, every such person or persons shall forfeit and pay the sum of forty shillings; and if any chimney shall take fire and blaze out at the top, the same having been swept within one calendar month from the time of taking such fire, the person who swept the same, either by himself, his servant or negroes, shall forfeit and pay the sum of forty shillings. CHIROMANCY. See CRIMES. CHURCHES. See CHARITIES; RELIGIOUS SOCIETIES; TAXES. CIGARETTES. See CRIMES. CIRCUSES. See AMUSEMENTS. CITIES. See COUNTIES AND TOWNSHIPS; MUNICIPAL CORPORATIONS. (a) Extended throughout the state by act 9 February 1751. 1 Sm. 208. CITY TREASURERS. See COUNTY TREASURERS; MUNICIPAL CORPORATIONS. CLERKS. See PROTHONOTARIES AND CLERKS; QUARTER SESSIONS AND ØYER ANd Terminer. 1. What estates are subject to tax. See COUNTY OFFICERS. 4. Executors accepting bequests in lieu of commissions. Court to fix compensation. 5. Reversionary interests. Assessment. May be paid before possession. Lien on real estate. Return of personal estate. 6. Discount. Interest at 12 per cent. When only 6 per cent. When not to exceed interest realized. 7. Tax to be deducted from pecuniary legacy or share. Specific legacy. Prompt payment to state required. 8. Legacy for limited period, on condition or contingency. 9. Where legacy is charged on real estate. Duty of heir. Tax to be lien till paid. 10. Notice to register. Duty of owners. 11. Executors to take duplicate receipts. be forwarded to auditor-general. His duty. to be sealed. One to 12. Foreign executors to pay tax on stock assigned. Otherwise, corporation liable. 13. Refunding of legacies. 14. Register to appoint appraiser. Duties. Annuities and life estates. Appeal. 15. Penalty for taking rewards by appraisers. 18. Taxes not paid in one year may be collected in orphans' court. 19. Citation to parties liable. When personal service cannot be had. 20. Register may employ an attorney. Costs and fees to be allowed. 21. Registers to be agents of commonwealth. Compensation. 22. Bond to the commonwealth. 23. When county treasurer to collect. 24. Quarterly returns of taxes received. Interest on default. 25. Lien to continue until tax is paid. Limitation. Taxes due at passage of act. 26. Tax erroneously paid, may be refunded by the state treasurer. 6 May 1887 § 1. P. L. 79. 1. All estates, real, personal and mixed, of every kind whatsoever, situated within this state, (b) whether the person or persons dying seised thereof be domiciled within or out of this state, and all such estates situated in another state, terri- wWhat estates are tory or county, when the person or persons, dying seised thereof, shall have their subject to tax. domicile within this commonwealth, passing (c) from any person, who may die seised or possessed of such estates, either by will, or under the intestate laws of this state, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain or sale, made or intended to take effect, in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to bodies corporate or politic, in trust or otherwise, other than to or for the use of father, mother, husband, wife, children and lineal descendants born in lawful wed (b) Where a limited partnership association conducts its business in this state, the interest of a nonresident owner is liable to the collateral inheritance tax. Small's Estate, 11 C. C. 1. Where property passes to collaterals under a deed which is intended to take effect after the death of the grantor, it is subject to the collateral inheritance tax. Maris's Estate, 14 C. C. 171. Where a resident of Pennsylvania dies seised of foreign lands, and directs that they remain unsold during his widow's life, and that they then be sold and invested in mortgages and real estate in the foreign jurisdiction, such proceeds are not subject to the collateral inheritance tax in this state. Hale's Estate, 14 C. C. 220. (c) Where the heirs of a legatee surrender a portion of the estate to contestants of the will, by way of compromise, the surrendered property is not liable to the collateral inheritance tax. Kerr's Estate, 13 C. C. 431. See Pepper's Estate, Ibid. 517. 6 May 1857 § 1. lock, or the wife or widow of the son of the person dying seised or possessed P. L. 79. Ibid. Only to be discharged by pay ment. Ibid. Estates of less than $250 not subject. Ibid. § 2. thereof, shall be and they are hereby made subject to a tax of five dollars on every 3. No estate which may be valued at a less sum than two hundred and fifty dollars shall be subject to the duty or tax.(g) 4. Where a testator appoints or names one or more executors, and makes a Executors, accept- bequest or devise of property to them, in lieu of their commissions or allowances, ing bequests, &c., or appoints them his residuary legatees, and said bequests, devises or residuary in lieu of commis- legacies exceed what would be a fair compensation for their services, such excess shall be subject to the payment of the collateral inheritance tax; the rate of compensation to be fixed by the proper courts having jurisdiction in the case. sions. pensation. Ibid. § 3. Reversionary in terest. 5. In all cases where there has been or shall be a devise, descent or bequest to collateral relatives or strangers, liable to the collateral inheritance tax, to take effect in possession, or come into actual enjoyment after the expiration of one or more life estates, or a period of years, the tax on such estates shall not be payable, nor interest begin to run thereon, until the person or persons liable for the same shall come into actual possession of such estate, by the termination of the estates for life or years, and the tax shall be assessed upon the value of the estate at the time the right of possession accrues to the owner as aforesaid; Provided, That the owner shall have the right to pay the tax at any time prior to his coming into possession, and, in such cases, the tax shall be assessed on the value of the estate at the May be paid before time of the payment of the tax, after deducting the value of the life estate or espossession. tates for years: And provided further, That the tax on real estate shall remain a lien on the real estate on which the same is chargeable until paid. And the owner of any personal estate shall make a full return of the same to the register of wills of the proper county, within one year from the death of the decedent, and within that time enter into security for the payment of the tax, to the satisfaction of such Otherwise tax to be register; and in case of failure so to do, the tax shall be immediately payable and collectible. Assessment. Lien on real estate. Return of personal estate. And security given. payable at once. Ibid. § 4. Discount. per cent. When only six per cent, interest. 6. If the collateral inheritance tax shall be paid within three months after the death of the decedent, a discount of five per centum shall be made and allowed; and if the said tax is not paid at the end of one year from the death of the deceInterest at twelve dent, interest shall then be charged at the rate of twelve per centum per annum on such tax but where from claims made upon the estate, litigation or other unavoidable cause of delay, (h) the estate of any decedent or part thereof cannot be settled up at the end of the year from his or her decease, six per centum per annum shall be charged upon the collateral inheritance tax, arising from the unsettled part When interest not thereof, from the end of such year until there be default: Provided further, That where real or personal estate withheld by reason of litigation or other cause of delay in manner aforesaid from the parties entitled thereto, subject to said tax, has not been, or shall not be productive to the extent of six per centum per annum, they shall not be compelled to pay a greater amount as interest to the commonwealth than they may have realized, or shall realize from such estate during the time the same has been or shall be withheld as aforesaid. to exceed the interest realized. Ibid. § 5. Tax to be deducted from pecuniary legacy or share. Specific legacy. Money due the state to be promptly paid. 7. The executor, or administrator, or other trustee, paying any legacy or share in the distribution of any estate, subject to the collateral inheritance tax, shall deduct therefrom at the rate of five dollars in every hundred dollars, upon the whole legacy or sum paid; or if not money, he shall demand payment of a sum to be computed at the same rate, upon the appraised value thereof, for the use of the commonwealth; and no executor or administrator shall be compelled to pay or deliver any specific legacy or article to be distributed, subject to tax, except on the payment into his hands of a sum computed on its value as aforesaid; and in case of neglect or refusal on the part of said legatee to pay the same, such specific legacy or article, or so much thereof as shall be necessary, shall be sold by such executor or administrator at public sale, after notice to such legatee, and the bal ance that may be left in the hands of the executor or administrator shall be distributed, as is or may be directed by law; and every sum of money retained by any executor or administrator, or paid into his hands on account of any legacy or distributive share, for the use of the commonwealth, shall be paid by him without delay. (d) See the acts 7 April 1826, 9 Sm. 146; 22 April 1846, P. L. 489; 10 April 1849, P. L. 571; 23 January 1850, P. L. 170; 4 May 1855, P. L. 425; 24 February 1824, P. L. 84; 6 May 1844, P. L. 565. (e) The collection is not barred by the lapse of more than five years before proceeding to enforce payment. Cullen's Estate, 26 WV. N. C. 216. (g) The liability to the tax is to be ascertained not by the amount of the legacy, but by the clear value of the estate passing to persons not exempt from taxation. Howell's Estate, 147 P. S. 164; 10 C. C. 232. (h) See Commonwealth's Appeal, 128 P. S. 603. Where the tax is awarded to an executor and he neglects to pay it, he becomes personally liable for the penalty. Allen's Estate, 9 C. C. 328. |