Burial-Grounds. 1. Courts may direct removal of dead. Petition. tice of removals. Rights of relatives and friends. Public notice. Members of church to authorize petition. 3. Petition by church officers. Notice. Decree of 2. Removals regulated. Enforcement of decrees. No- abandonment. Removal of bodies. Appeal. 12 May 1887 1. P. L. 96. the removal of dead. Petition. 1. When by the growth of cities, towns and boroughs, and the opening of incorporated or unincorporated cemeteries in cities and boroughs, or in the vicinity Courts may direct thereof, or from other causes, any burial-ground belonging to or in charge of any religious society or church directly, or through trustees thereof, or in the charge of no person, persons, church or society, has ceased to be used for interments, or has become so neglected as, in the opinion of the court, to become a public nuisance, or that the remains of bodies interred in any such neglected or disused cemetery in any city or borough interfere with and hinder the improvements, extensions and general progressive interests of any city or borough, the court of quarter sessions of the several counties of this commonwealth, upon petition of the managers, officers, or on the petition of fifty or more citizens, or residents in the vicinity, in cases where such cemetery or graveyard is not in the charge of any person, persons, church or society, or trustees of such society or church, setting forth that the erection, extension, improvements and general progressive interests of such city or borough are hampered and interfered with and the welfare of such city or borough is injured to the detriment thereof and of the public good, and after three weeks' advertisement of hearing in open court for the purpose, may, after a full hearing of the parties, their proofs and allegations, authorize and direct the removal of the remains of the dead from such burial-grounds: Provided, That no such application shall be made by the managers, officers or trustees of church or society such society or church, except in pursuance of the wishes of a majority of the members of such society or church, expressed at a meeting held for that purpose, after two weeks' public notice. Public notice. Members of the to authorize application. Ibid. 2 Removals regulated. Enforcement of decrees. 2. Such removal to be made by such managers, officers, or by the authorities of such city or borough, when such burial-ground is not in the charge of any person, persons, church or society, trustees of such society or church, or under their direction, in a careful manner, at their own expense, to such other burialground or grounds they may select for said purpose, or if desired by the relatives or friends of such dead to some properly regulated burial-ground or cemetery in the immediate vicinity, and said courts may enforce, by proper process, orders and decrees made under this act: Provided however, That before removing any of said bodies said managers, officers, trustees, city or borough authorities shall Notice of removals. publish, for two successive weeks, in two daily or weekly newspapers of such city, borough or county wherein such burial-ground is located, a notice declaring their intention to remove said remains in pursuance of this act: And provided further, Rights of relatives That relatives and friends of such dead shall have the right to so remove said remains at any time during said proceedings at their own expense, before actual removal by such managers, officers or trustees: And it is further provided, That all bodies, when so removed, shall be placed in separate caskets and graves, and the headstones, monuments or other marks placed by the remains of said bodies shall be taken by the persons authorized to make such removal and placed as near as can be in the same relative position as before removal. and friends. 23 May 1887. P. L. 168. officers. 3. The trustees, treasurer or other proper officers of any church, congregation, presbytery or other church organization, owning real estate used as a buryingPetition by church ground, may, whenever so desired by a majority vote of such church, congregation or church organization, owner or owners as aforesaid, apply by petition to the court of common pleas of the county, wherein such real estate may be located, for leave to abandon such burying-grounds, remove and re-inter the bodies of deceased persons therein buried, and to sell such real estate in fee, clear of all restriction. Upon presentation of such petition, the court shall make such order relating to publication and notice to parties in interest as may seem meet and proper, and, after final hearing of all parties in interest, may Decree of abandon- make such decree relating to the abandonment of such grounds for burial purposes, the removal of bodies therefrom and the sale thereof, as may be just and equitable; and, when no person in interest can be found, said bodies to be removed and separately re-interred in some suitable burying-ground, and each Notice. ment. When bodies to be removed. 23 May 1887. P. L. 168. grave to be properly marked by headstone, et cetera (provided such grave was 1. Governor may appoint special policemen. 2. Acceptance to be filed and recorded. Charities. 3. Powers of policemen. Duty of keepers of jails. 4. Shield to be worn. 5. Compensation. 6. Discharge by association. 7. Governor may decline to appoint or may revoke. 1. Whenever any incorporated or unincorporated association, heretofore or 25 June 1885. § 1. hereafter organized in this commonwealth, for any charitable purpose, shall apply P. L. 167. point special to the governor of this commonwealth for the appointment of any special officer, Governor may ap. or policeman for such association, the governor may and he is hereby empowered policeme 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. Acceptance to be 2. 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 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 policeman. Ibid. 3. Every such special officer or policeman so appointed, commissioned and qualified, shall possess and have the right to exercise full power to arrest any Powers of such 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 lock-ups, or station-houses in any county in this commonwealth, are required to of jails. receive all persons, so arrested by any such special officer or policeman, to be dealt with according to law. Ibid. 3. 4. 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 Shield to be worn. which appointed, inscribed thereon. 5. The compensation of such special officers or policemen shall be paid by the Ibid. 4. associations for which they are respectively appointed, in such manner as may Compensation. be agreed upon between them. Ibid. 5. sociation. 6. 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 Discharge by ascommonwealth, and in the office or offices in which the commission of such special officer 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. 26. 7. 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 appoint- Governor may ment 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 com monwealth. 23 June 1885. P. L. 143. Coal and Lime. 1. Standard measure and weight of charcoal. 1. The standard measure of charcoal shall be two thousand seven hundred and forty-eight cubic inches, for each and every bushel thereof, and when sold Standard measure. by weight, a bushel shall be twenty pounds (commercially dry).(a) Weight. (a) This is in effect a repeal of the act 22 January 1847, 8 1, P. L. 51, which fixed it at 2571 cubic inches. See ante, vol. I, page 255, pl. 4. Collateral Enheritances. 1. What estates are subject to tax. 2. Only to be discharged by payment. 3. Estates less than $250 not subject. 4. Executors accepting bequests in lieu of commis sions. Court to fix compensation. Return of per 5. Reversionary interests. Assessment. May be paid before possession. Lien on real estate. sonal 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. 6 May 1887 1. P. L. 79. What estates are subject to tax. Only to be discharged by pay ment. Estates of less than $250 not subject. Ibid. 22. Executors, acceptiug bequests, &c., 13. Refunding of legacies. 14. Register to appoint appraiser. Duties. Annuities and life estates. Appeal. 15. Penalty for taking rewards by appraisers. 17. Monthly returns to auditor-general. 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. 1. All estates, real, personal and mixed, of every kind whatsoever situated, within this state, whether the person or persons dying seised thereof be domiciled within or out of this state, and all such estates situated in another state, territory, or country, when the person, or persons, dying seised thereof, shall have their domicile within this commonwealth, passing 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, son 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 wedlock, or the wife, or widow of the son of the person dying seised or possessed thereof, shall be and they are hereby made subject to a tax of five dollars on every hundred dollars of the clear value of such estate or estates, and at and after the same rate for any less amount, to be paid to the use of the commonwealth. 2. All owners of such estates, and all executors and administrators and their sureties, shall only be discharged from liability for the amount of such taxes or duties, the settlement of which they may be charged with, by having paid the same over for the use aforesaid, as hereinafter directed. 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. 4. Where a testator appoints or names one or more executors, and makes a Dequest or devise of property to them, in lieu of their commissions or allowances, 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. Court to fix compensation. terest. P. L. 79. 5. In all cases where there has been or shall be a devise, descent or bequest 6 May 1887 § 3. 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 Reversionary inmore 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 May be paid before estate at the time of the payment of the tax, after deducting the value of the possession. life estate or estates for years: And provided further, That the tax on real estate Lien on real estate. shall remain a lien on the real estate on which the same is chargeable until paid. Assessment. And the owner of any personal estate shall make a full return of the same to Return of personal the register of wills of the proper county, within one year from the death of the estate. decedent, and within that time enter into security for the payment of the tax, to And security the satisfaction of such register; and in case of failure so to do, the tax shall be otherwise tax to be immediately payable and collectible. given. payable at once. Ibid. 4. Discount. Ibid. 5. 6. If the collateral iuheritance 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 decedent, interest shall then be charged at the rate of twelve per centum per Interest at 12 per annum on such tax; but where from claims made upon the estate, litigation or cent. other unavoidable cause of delay, 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 When only 6 per from the unsettled part thereof, from the end of such year until there be default: cent. interest. Provided further, That where real or personal estate withheld by reason of litiga- When interest not tion or other cause of delay in manner aforesaid from the parties entitled thereto, to exceed the intersubject to said tax, has not been, or shall not be productive to the extent of six est realized. 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. 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 from pecuniary 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 Specific legacy.. 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 balance 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 state to be retained by any executor or administrator, or paid into his hands on account of promptly paid. any legacy or distributive share, for the use of the commonwealth, shall be paid by him without delay. Tax to be deducted legacy or share. Money due the Ibid. 26. condition or con tingency. 8. If the legacy subject to collateral inheritance tax be given to any person for life, or for a term of years, or for any other limited period, upon a condition Legacy for a limor contingency, if the same be money, the tax thereon shall be retained upon the ited period, upon whole amount; but if not money, application shall be made to the orphans' court having jurisdiction of the accounts of the executors or administrators to make apportionment, if the case requires it, of the sum to be paid by such legatees, and for such further order relative thereto as equity shall require. estate. Ibid. 27. 9. Whenever such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate When legacy is aforesaid, and pay the amount so deducted to the executor; and the same shall charged upon real remain a charge upon such real estate until paid, and the payment thereof Duty of heir. shall be enforced by the decree of the orphans' court, in the same manner as the Tax to remain a lien until paid. payment of such legacy may be enforced. 10. Whenever any real estate of which any decedent may die seised shall be Ibid. 28. subject to the collateral inheritance tax, it shall be the duty of executors and Notice to register. administrators to give information thereof to the register of the county, where P. L. 79. Duty of owners. 6 May 1887 8 8. administration has been granted, within six months after they undertake the execution of their respective duties, or if the fact be not known to them within that period, within one month after the same shall have come to their knowledge; and it shall be the duty of the owners of such estates, immediately upon the vesting of the estate, to give information thereof to the register having jurisdiction of the granting of administration. Ibid. 89. Executors, &c., to ceipts, one to be forwarded to the auditor-general. His duty. 11. It shall be the duty of any executor or administrator, on the payment of collateral inheritance tax, to take duplicate receipts from the register, one of take duplicate re- which shall be forwarded forthwith to the auditor-general, whose duty it shall be to charge the register receiving the money with the amount, and seal with the seal of his office, and countersign the receipt and transmit it to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate; but in no event shall an executor or administrator be entitled to a credit in his account by the register, unless the receipt is so sealed and countersigned by the auditor-general. Receipt to be sealed. Ibid. 10. Foreign executors to pay tax on stocks assigned. 12. Whenever any foreign executor, or administrator, or trustee, shall assign or transfer any stocks or loans in this commonwealth, standing in the name of the decedent, or in trust for a decedent, which shall be liable for the collateral inheritance tax, such tax shall be paid, on the transfer thereof, to the register of Otherwise the cor- the county where such transfer is made; otherwise the corporation permitting such transfer shall become liable to pay such tax. poration liable. cies. Ibid. 11. 13. Whenever debts shall be proven against the estate of a decedent, after Refunding, of lega distribution of legacies from which the collateral inheritance tax has been deducted, in compliance with this act, and the legatee is required to refund any portion of a legacy, a proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the state or county treasury, or by the county treasurer, if it has been so paid. Ibid. § 12. Register to ap 14. It shall be the duty of the register of wills of the county in which letters testamentary or of administration are granted to appoint an appraiser, as often as point an appraiser. and whenever occasion may require, to fix the valuation of estates, which are o Duties. estates. Appeal. shall be subject to collateral inheritance tax; and it shall be the duty of such appraiser to make a fair and conscionable appraisement of such estates; and it shall further be the duty of such appraiser to assess and fix the cash value of all Annuities and life annuities and life estates growing out of said estates, upon which annuities and life estates the collateral inheritance tax shall be immediately payable out of the estate at the rate of such valuation: Provided, That any person or persons, not satisfied with said appraisement, shall have the right to appeal, within thirty days, to the orphans' court of the proper county or city, on paying or giving security to pay all costs, together with whatever tax shall be fixed by said court; and, upon such appeal, said courts shall have jurisdiction to determine all questions of valuation and of the liability of the appraised estate for such tax, subject to the right of appeal to the supreme court as in other cases. Ibid. 13. appraisers. 15. It shall be a misdemeanor in any appraiser, appointed by the register to Penalty for taking make any appraisement in behalf of the commonwealth, to take any fee or reward fees or rewards, by from any executor or administrator, legatee, next of kin, or heir of any decedent; and for any such offence the register shall dismiss him from such service, and, upon conviction in the quarter sessions, he shall be fined not exceeding five hundred dollars, and imprisoned not exceeding one year, or both, or either, at the discretion of the court. Ibid. 14. appraisers to be recorded. 16. It shall be the duty of the register of wills to enter in a book, to be proReturns made by vided at the expense of the commonwealth, to be kept for that purpose and which shall be a public record, the returns made by all appraisers under this act, opening an account in favor of the commonwealth against the decedent's estate, and the register may give certificates of payment of such tax from such record. Ibid. Monthly returns to the auditorgeneral. Ibid. Taxes not paid within the year may be collected 17. It shall be the duty of the register to transmit to the auditor-general, on the first day of each month, a statement of all returns made by appraisers during the preceding month, upon which the taxes remain unpaid, which statement shall be entered by the auditor-general, in a book to be kept by him for that purpose. 18. Whenever any such tax shall have remained due and unpaid for one year, it shall be lawful for the register to apply to the orphans' court, by bill or petition, in orphans' court. to enforce the payment of the same; whereupon said court having caused duo notice to be given to the owner of the real estate charged with the tax and to such other person as may be interested, shall proceed, according to equity, to |