shall have the right at all times to make such abatements or exonerations for mistakes, indigent persons or unseated lands, as to them shall appear just and reasonable, and the secretary shall enter on the minutes Abatements and the names of all persons in whose favor such abatements or exonerations exonerations. were made, together with the reasons therefor.

Treasurer shall

give notice of

SECTION 26. On the receipt of the said warrant and duplicate, the district treasurer shall give at least thirty days' notice, by not less than time and place of ten written or printed advertisements, to be put up in the most public receiving tax, places in the district, that he will attend at the usual place of holding shall give retownship, ward or borough elections, on a day to be named in said ad- ceipts, two per vertisements, for the purpose of collecting and receiving the school tax cent. allowed for for said district, and shall collect and receive the same, giving receipts collecting. therefor in all cases when required by the person paying the same, and as compensation therefor, the treasurer shall receive two per cent. for all moneys so collected.

lection.

SECTION 27. In case any school tax shall remain unpaid for a period If not paid in sixof sixty days from and after the day on which the district treasurer shall ty days, treasuhave attended for the purpose of receiving the same as aforesaid, it shall rer to issue his be the duty of the district treasurer to issue his warrant, with a schedule warrant for colof all such unpaid school tax, and the names of the persons respectively to whom the same is charged in the proper duplicate, directed to the constable of the proper ward, township or borough, whose duty it is hereby made, to receive the same, authorizing and requiring him to demand and receive from the persons named in the said schedule, the sums with which they are therein charged respectively, together with Five per cent. alfive per cent. on the amount thereof, which per centage shall in all cases lowed to the conbe collected and retained by such constable for his compensation; in stable. case any person so charged with school tax fail to pay the amount, together with the per centage aforesaid, within twenty days after the demand made therefor by said constable, the constable may levy the same May levy and by distress and sale of the goods and chattels of said delinquent, giving sell, if not paid ten days' notice of such sale, by written or printed advertisements; and in twenty days. in such case, said constable shall, in addition to the per centage hereinbefore allowed, be entitled to retain out of the proceeds of such sale, after first deducting the school tax and the per centage aforesaid, the same fees as are now allowed by law to constables for a levy and sale upon a writ of execution.

Fees to be allow

ed on sale.

SECTION 28. Before the delivery to the constable of the warrant and Constable to give schedule as aforesaid, the district treasurer shall require from him suffi- bond. cient bond and security for the payment of the amount of school tax contained in said schedule; and if said constable shall fail to give the security required, the district treasurer may appoint another person to collect the said unpaid school tax, who shall have the same power, and receive the same compensation for the performance of this duty, as the constable aforesaid.

SECTION 29. Whenever school tax assessed on unseated lands in any Tax on unseated district, shall not be voluntarily paid by the owner or owners thereof, lands. the district treasurer shall certify the same to the proper county commissioners, who shall enforce the collection thereof with the taxes assessed on unseated lands for county purposes, and when so collected, shall pay the same to said district treasurer, by orders drawn on the county treasurer.

President to cer

SECTION 30. As soon as the president of the board of directors of any school district, shall have issued his warrant for the collection of a tify the tax to the school tax as directed by the twenty-fifth section of this act, he shall superintendent, certify the same, stating the amount of such tax, and also the name of with name of dis the district treasurer to the superintendent of common schools, who, trict treasurer.

Warrant to be drawn on state treasurer. Proviso.

Superintendent his duties.

upon the receipt of the same, shall draw his warrant on the state treasurer for the whole amount such district is entitled to receive from the annual state appropriation: Provided, Said board of directors shall also have made report of the condition of the schools in their district, as directed in the sixteenth section of this act, and no resident shall be compelled to pay any school tax who has no school house to which he or she may send his or her scholar within four miles of his or her residence.

IX. THE SUPERINTENDENT-HIS POWERS AND
DUTIES.

SECTION 31. The secretary of the commonwealth shall be superintendent of the common schools, and shall possess and exercise the following powers and perform the following duties:

I. He shall decide without appeal and without cost to the parties, all To settle contro- controversies or disputes that may arise or exist among the directors versies. of any district; between directors of adjoining districts; between subcommittees and directors, or between collectors or treasurers and directors, concerning the duties of their respective offices, the facts of which controversies or disputes shall be made known to him by written statements, by the parties thereto, acting in their official capacities, verified by oath or affirmation if required, and accompanied by certified copies of all necessary minutes, contracts, orders or other documents.

Shall give advice and information

to district officers

and citizens.

Sign all orders on state treasurer.

To prepare blank forms.

Report to legislature annually.

a statement of money due.

II. He shall whenever required give advice, explanation, construction or information, to the district officers and to citizens, relative to the common school law; the duties of common school officers; the rights and duties of parents, guardians, pupils, and all others; the management of the schools, and all other questions and matters calculated to promote the cause of education.

III. He shall sign all orders on the state treasurer for the payment of such moneys to the treasurers of the several school districts as they may be entitled to receive from the state.

IV. He shall prepare blank forms for the annual district reports, with suitable instructions, and forms for conducting the various proceedings and details of the system, in a uniform and efficient manner.

V. He shall prepare and submit to the legislature and annual report; containing a full account of the condition of the common schools in the state; the expenditure of the system during the year; estimates of the sums requisite for the ensuing year; the whole number of pupils; the cost of teaching each; the number of districts; plans for the improvement of the system, and all such matters relating to the concerns of common schools and to the duties of his office, as he may deem it expedient to communicate.

Transmit to counSECTION 32. He shall annually, in the month of April, transmit to ty commissioners the commissioners of each county, a statement of the amount every district therein may be entitled to receive out of the annual appropriation of two hundred thousand dollars, and the commissioners shall immediately cause such statement to be printed three times, in one or more newspapers published in said county.

County commissioners to make

X.-DUTIES OF COUNTY COMMISSIONERS.

SECTION 33. It shall be the duty of the commissioners of each county, to ascertain triennially, with the assistance of the respective triennial returns assessors, the exact number of the taxable citizens of each school disto superinten- trict in their several counties, and to certify the same under their hands dent, on or before and seals of office to the superintendent of common schools, who is 1st of April, in hereby directed to adopt the number of taxables thus certified to him,

as the basis of distribution of the state appropriation, which said cer- every third year, tificates shall be prepared and transmitted on or before the first day of commencing April, in every third year, commencing with the first day of April, one April 1st, 1850. thousand eight hundred and fifty; and if the commissioners of any county shall neglect to forward such certificates on or before said day, the superintendent may in such case, adopt the number of taxables set forth in the next preceding certificate or return.

commissioners to

SECTION 34. Whenever a new district shall be formed in any county of this commonwealth, it shall be the duty of the commissioners thereof Duty of county to certify to the superintendent of common schools, before the com- certify to superinmencement of the next succeeding school year, the number of taxable dent, where new inhabitants therein, and also the number in the district or districts from districts are formwhich it was taken, separately, according to the last preceding triennial ed, the number of enumeration of taxables, made for school purposes, so that the whole taxables therein. number in such new district, and in that or those out of which it was taken, being added together, shall be neither greater nor less than the number that was therein before the change was made, and according to the last triennial certificate or return of taxables thereof made by said commissioners.

XI. GENERAL AND REPEALING SECTIONS.

clared to be con

SECTION 35. The act and its supplements now in operatian in the city and county of Philadelphia, entitled "An Act to provide for the Certain acts deeducation of children at the public expense within the city and county current with this of Philadelphia," are declared to be concurrent with the provisions of act. this act, and are in no wise to be considered as altered, amended or repealed, except so far that the said city and county shall be entitled to receive their due proportion and share of the annual state appropriation, nor shall any thing contained in this act be deemed and taken to alter, or in any manner to interfere with the system of public schools now in operation in the said city and county.

tax.

SECTION 36. No person shall hereafter be incompetent to give evi- Inhabitancy not dence in any suit or action in which any school district, or any officer to disqualify a thereof, is a party, for or on account of the said person being an inhabi- witness, or liabiltant of the township or district, or by reason of his being liable to the ity to pay district payment of any tax in which said school district may be interested. SECTION 37. That the unexpended balance of moneys remaining in the treasuries of certain counties, appropriated by the act of April first, ances, how distriUnexpended balone thousand eight hundred and thirty-four, shall be distributed to and buted. among the several school districts in said counties, according to the number of taxables in said districts: Provided, That if any district shall have received any part of said sum, it shall be included in such district's proportionable share.

SECTION 38. All former acts and parts of acts relative to the common Repeal. school system which are supplied by, or are inconsistent with the provisions of this act are hereby repealed.

SECTION 39. Immediately after the passage of this act, the superinSuperintendent tendent shall prepare and forward a copy of it to the president and sec- to furnish copies. retary of each board of directors, and to the commissioners of each County in the state.

Speaker of the House of Representatives.

WILLIAM F. PACKER,

GEORGE DARSIE,

Speaker of the Senate.

WM. F. JOHNSTON.

APPROVED-The seventh day of April, one thousand eight hundred

and forty-nine.

Charter extended for the term of

fifteen years.

Total liabilities of

No. 317.

AN ACT

To extend the charter of the Lancaster Bank.

SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That the charter of the Lancaster Bank shall be and the same is hereby extended and continued, for the purpose of transacting the business of banking, at its present location, for the term of fifteen years from the expiration of the present charter, with the capital stock as at present fixed by law, subject to the provisions imposed by this act, and to the provisions now imposed upon the said bank by existing laws of this commonwealth, and to such further provisions as the legislature may hereafter enact for the general regulation of banks in this commonwealth.

SECTION 2. The total liabilities of the said bank, exclusive of capital said bank exclu- stock, shall not at any time exceed three times the amount of its capital sive of capital stock paid in, nor shall the debts of every kind due, and to become due, to stock, not to ex- the said bank, ever amount to more than four times its capital stock paid ceed three times in; and the said bank shall neither loan nor discount, when its circulation the amount of its shall be equal, for thirty consecutive days, to three times the amount of capital stock paid specie, and notes of specie paying banks, in its possession, belonging to said bank, and any balances standing to the credit thereof in specie paying banks, convertible into specie at the pleasure of the said bank.

in.

Auditor general may at any time require statement, &c.

In case of forfei

SECTION 3. The auditor general may at any time require the cashier of the said bank to state and return, on his oath, the amount of the circulation of said bank for any consecutive period of thirty days which he may designate, and also, for the same period, the amount of specie and notes of specie paying banks in its possession, belonging to the said bank, and the balance standing to its credit in specie paying banks, convertible into specie at the pleasure of the bank, and also, the whole amount of its liabilities and debts due and to become due; and if upon the return so made, it shall appear that any of the provisions of the second section of this act have been violated for the said period of thirty days so designated by the auditor general, he shall give notice thereof to the governor, who shall thereupon issue his proclamation, declaring the charter of the said bank to be forfeited.

SECTION 4. If the charter of the said bank shall be forfeited in man. ture of charter an ner provided in the preceding section, after proclamation made by the assignment to be governor, then the directors of said bank shall forthwith make and exe made. cute an assignment in the manner provided in the act of the twelfth March, one thousand eight hundred and forty-two, entitled "An Act to provide for the resumption of specie payments, and for other purposes;" and it shall thereupon be proceeded in the manner provided in that act. If the directors of the said bank should neglect or refuse to make the assignment provided for in this act, they shall be guilty of a misdemeanor, and upon conviction in any criminal court in the commonwealth, be imprisoned in the jail of the proper county, for any period not exceeding two years, in the discretion of the court.

SECTION 5. If any president, cashier, or any other officer or clerk of Embezzlement, the said bank, shall fraudulently embezzle or appropriate to his own how punished. use, or to the use of any other person or persons, any money or other property belonging to said the institution, or left with the same as a special deposit or otherwise, he or they, upon conviction of such offence, shall be fined in any amount not less than the sum so appropriated or embezzled, and sentenced to undergo imprisonment in one of the state penitentiaries, as the case may be, to be kept in separate and solitary confinement, at labor, for any term not exceeding five years: Provided, Proviso. That this shall not prevent any person or persons aggrieved, from pursuing his or their civil remedy against such person or persons.

SECTION 6. It shall be the duty of the auditor general to require the

said bank, on some discount day to be designated by him, in every Duty of auditor quarter of the then current year, one of which shall be in the month of general. November, to make and return to him the exhibits hereinafter provided for; which exhibits the auditor general shall prepare in tabular form, and communicate the same to both branches of the legislature, within ten days after their meeting: Provided, That the first section of the act approved the first April, one thousand eight hundred and thirty-six, entitled "An Act requiring the banks of this commonwealth to make quarterly statements to the auditor general," shall not be made applicable to this bank.

Proviso.

Exhibit to be

SECTION 7. It shall be the duty of the president or cashier of the said bank, for the time being, to prepare, upon the requisition of the auditor made out by general, a just and full exhibit of the affairs and condition of the said president or cashbank, on at least four different discount days of the then current year, ier upon requisito be designated by the auditor general, one of which shall be in the tion of auditor month of November, so as to exhibit the entire amount of the assets of general. the bank, and every item thereof under separate heads, and also, the Exhibit. entire amount of the indebtedness and liabilities of the said bank, and every item thereof under separate heads, setting forth on the one side particularly, so as to give a full and proper view of all the assets belonging to the said bank: first, the amount of gold and silver in its possession; the amount of current notes, checks and bills of other banks; the amount of uncurrent notes, checks and bills of other banks; the amount of any other obligations of other banks; the amount of bills and notes discounted; the amount of the mortgages of the bank, and the assessed value for the preceding year, of the real estate bound by such mortgages; the amount of prior mortgages, judgments and other liens; the amount of judgments held by the bank, and the assessed value for the preceding year, of the real estate bound by such judgments; the amount of prior judgments, mortgages and other liens; the amount of the real estate held and owned by the bank, and the assessed value for the preceding year, of each separate piece or parcel of real estate owned by the bank, and its location; the amount due from other banks that are solvent, giving the name of each bank from which the same is due, together with the amount so due by each one of said banks; the amount due from insolvent banks, the names of such banks and the amount due from each one; the amount of public and corporate stocks and loans of the bank, the nature and kind of loans and stocks, designating particularly in what companies or corporations the stocks or loans are held, and the amount of stocks or loans of each company or corporation so held; the amount of bonds held, designating particularly the nature and character of the bonds held and against whom, or what the amount of treasury notes; the amount of claims against individuals or corporations that are disputed or in controversy; the amount of all other debts and claims either due or to become due, and the value of any other property of the