An Ordinance of the Borough of Darlington providing for the levying, assessment and collection of a per capita tax for the year 1948 and subsequent years; conferring powers and imposing duties on the tax collector and other officers of said Borough and prescribing discounts and penalties.
Be it enacted and ordained by the Town Council of the Borough of Darlington and it is hereby enacted and ordained by authority of the same.
Sec. 1. That there be and is hereby assessed and levied a per capita Borough Tax for the calendar year 1948 against each resident or inhabitant of the Borough of Darlington over twenty-one years of age of Five ($5.00) Dollars.
Sec. 2. The provisions of this Ordinance shall be and remain in full force and effect, and there is hereby assessed and levied a per capita Borough Tax against each resident or inhabitant of the Borough of Darlington over twenty-one years of age, of Five ($5.00) Dollars, for each and every calendar year subsequent to the calendar year 1948, without further action of the Town Council of the Borough of Darlington.
Sec. 3. It shall be the duty of the proper assessor of the Borough of Darlington to prepare a list of residents or inhabitants and their respective addresses in said Borough over twenty-one years of age and return the same with the other taxable property in said Borough as provided by law: all such lists of residents or inhabitants shall be included and certified in the list of taxable property to be certified to the Town Council of the Borough of Darlington.
Sec. 4. The duly elected Collector of Taxes is hereby designated as the person to collect said per capita tax for and in behalf of said Borough.
Sec. 5. All such per capita taxes assessed and levied under the provisions of this Ordinance and all penalties shall be collected in accordance with the provisions of the Act of Assembly of the Commonwealth of Pennsylvania known as the “Local Tax Collection Law” of May 25, 1945, P.L. 1050, its supplements and amendments.
Sec. 6. All taxpayers subject to the payment of per capita taxes shall be entitled to a discount of two (2%) per centum from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who shall fail to make payment of any such taxes charged against them for a
period of four months after the date of the tax notice shall be charged a penalty of five (5%) per centum, which penalty shall be added to and become a part of the said tax.
Sec. 7. This Ordinance is passed pursuant to the provisions of an Act of the General Assembly of the Commonwealth of Pennsylvania, No. 481, approved the 25th day of June, 1947, and is in addition to any and all other taxes that may be assessed and levied by the Town Council of the Borough of Darlington on properties, trades, occupations and professions, and shall be so construed.
Sec. 8. If any section of this Ordinance be declared invalid or unconstitutional, it shall not be held to invalidate or impair the validity of effect of any other section or sections of this Ordinance.
Sec. 9. This Ordinance shall take effect and be in force from and after its passage and legal publication in accordance with the Act of Assembly in such case made and provided.
Sec. 10. All Ordinances or parts of Ordinances inconsistent herewith be and the same are hereby repealed.
Enacted and ordained this 5 day of April, 1948.
Glenn H. Watterson, President of Council
Attest: Catherine W. Weik, Secretary of Council April ih, 1948, examined and approved.
Paul S. Pennell, Burgess