Chap. 362.—An ACT to provide for the assessment and payment of omitted
capitation taxes and of capitation taxes of persons who become of age
after the first of February in any year, and to repeal chapter 342 of acts
of assembly of 1902-1903-1904, entitled an act to prescribe the manner in
which a duly registered voter who has not been assessed with his State
capitation tax may pay same, and to prescribe penalties for failure on the
part of clerks and treasurers to observe the provisions of this act, and to
repeal chapter 26 of the acts of assembly of 1906, entitled an act author-
izing and directing the auditor of public accounts to accept from the
county and city treasurers of the Commonwealth all money collected by
such treasurers as poll taxes under orders of courts since the first day
of July, 1903.

Approved March 18, 1910.

1. Be it enacted by the general assembly, That any person assessable
with capitation taxes for any year or years, who has not been assessed
therewith, and any person who will be assessable with such taxes for the
ensuing year by reason of his becoming of age after the first of February
in any year, may apply to the commissioner of the revenue for the district
of the county or for the city in which he resides and have himself as-
sessed with such omitted capitation taxes or with such capitation taxes as
shall become assessable against him for the ensuing year by reason of his
becoming of age after the first of February in any year, and it shall be the
duty of the commissioner of the revenue to assess such person with such
omitted capitation taxes or with such capitation taxes as will become as-
sessable against him for the ensuing year by reason of his becoming of
age after the first of February in any year, and to give to such person
a certificate of such assessment, and thereupon the treasurer of the
county or city in which the person so assessed resides shall receive from
such person the capitation taxes set out in such certificate. —

2. The commissioner of the revenue making the assessments pro-
vided for in this act shall keep a record thereof and report to the auditor
of public accounts on the first day of January and July of each year a list
of such assessments made bv him during the preceding six months. The
county and city treasurers receiving the taxes assessed under this act shall
pay the same into the treasury on or before the tenth of January and
July of each year and shall furnish the auditor of public accounts with
a list of the taxes received by them under this act. The auditor of public
accounts shall charge the treasurer with the amount of the assessments
reported by the commissioners of the revenue and shall require the treas-
urer to account for the amount of such assessments received by him and
shall credit him with so much of said assessments as he shall state under
oath in his report were not received by him.

3. Chapter three hundred and forty-two of the acts of assembly of
nineteen hundred and two-three-four, entitled an act to prescribe the
manner in which a duly registered voter who has not been assessed with
his capitation tax may pay the same, and to prescribe penalties for failure
on the part of the clerks and treasurers to observe the provisions of this act
and chapter twenty-six of the acts of assembly of nineteen and six, entitled
an act authorizing and directing the auditor of public accounts to accept
from the county and city treasurers of the Commonwealth all money col-
lected by such treasurers as poll taxes under orders of the courts since the
first day of July, nineteen hundred and three, be, and the same are
hereby, repealed.
4. All acts and parts of acts inconsistent with this act are hereby
repealed.

5. This act shall be in force on and after the first day of July, nine-
teen hundred and ten.