Chap. 183.—An ACT to Provide for the Collection of Taxes for the Year
Eighteen Hundred and Seventy-one, in Towns not having a separate
organization as contemplated by the Constitution for Towns of Five
Thousand or more Inhabitants, and to have such Towns embraced
within Township Limits,

Approved March 14, 1872.

Whereas, there are within this commonwealth several towns
of less than five thousand inhabitants which are not embraced
within any township organization, provided for by an act of
the general assembly, approved April second, eighteen hundred
and seventy, entitled an act to provide for dividing the several
counties of this state into townships, but, by a mistaken con-
struction of said act, have been excluded from such township
organization; and whereas, as a result of said uction, no taxes
were assessed or collected in said towns for the year eighteen
hundred and seventy-one; and whereas, it is the true construc-
tion of said act that no part of any city or town having a sepa-
rate organization, as provided for in the constitution for towns
of five thousand inhabitants or more, shall be embraced in any
of said townships; and whereas, it is desirable and necessary
that in all such cases the township lines should be so re-
arranged as to embrace within some township such towns, and
that provision should be made for the collection of taxes for
the year eighteen hundred and seventy-one: therefore,

1. Be it enacted by the general assembly, That in all coun-

ties of this commonwealth in which there is a town not having

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& separate organization, as contemplated by the constitution
for towns of five thousand inhabitants or more, and not em-
braced within any township of said county, there shall be a
re-arrangement of the township lines by the commissioners
appointed by the governor, under the act approved April
second, eighteen hundred and seventy, providing for dividing
the several counties of the state into townships, so as to em-
brace within some township of said countics such towns as
may have been excluded under the division heretofore made ;
and the said commissioners, in the discharge of the duty herein
required of them, are directed to conform in all respects to the

provisions of said act of April second, eighteen hundred and
seventy, and be entitled to the same compensation, except as

they may be herein otherwise directed: provided, that the
county of Frederick shall be excepted trom the provisions of
this act, and that the commissioner of the revenue and collector
of taxes for the city of Winchester shall perform the duties of
assessor and collector, as now provided by law for townships,
and receive the compensation now allowed by law to such oft-

cers, after giving bond and quahfying according to law.

2. That the assessors of the township in which said omitted

‘towns may be embraced, by the rearrangement required by
the first section of this att, are hereby authorized and directed,

inmuking their assessments for the year cighteen hundred and
seventy-two, likewise to make an assessment of all taxes on
property and licenses that it would have been proper to make
under the laws of cighteen hundred and seventy-one, for the
assessment of taxes, had such assessment been maile at the pro-
per time; for which purpose the auditor of public accounts is
directed to frrnish such assessors with all necessary books and
information; and for the services herein required the said
assessors shall receive the same compensation as if made at
the time required by law.

3. The assessors are directed to return their books for said
omitted taxes, for the year eighteen hundred and seveuty-one,
at the same time as their books for the year eighteen hundred
and seventy-two; and the collection of the said taxes shall be
made at the same time, by the same oflicers, and under the
same regulations, as the taxes for the vear ei¢lhteen hundred
and seventy-two.

4. This act shall be in force from its passage.