INCOMPATIBLE OFFICES. Every person who shall hold any office, or appointment of profit or trust under the government of the United States, whether a commissioned officer or otherwise, a subordinate officer or agent, who is or shall be employed under the legislative, executive, or judiciary department of the United States, and also every member of Congress, is hereby declared to be incapable of holding or exercising, at the same time, the office or appointment of justices of the peace, notary public, mayor, recorder, burgess, or aldermen of any city, corporate town, or borough, resident physician of the lazeretto, constable, judge, inspector, or clerk of election under this Commonwealth. The holding of any of the aforesaid offices or appointments under this State, is declared to be incompatible with any office or appointment under the United States, and every such commission, office, or appointinent so holden under the government of this State null and void. If any person, after the expiration of the fifteenth day of November, one thousand eight hundred and seventy-four, exercise any office or appointments, the exercise of which is incompatible, every person so offending shall for every such offense, being thereof legally convicted in any court of record, forfeit and pay any sum not less than fifty nor more than five hundred dollars, at the discretion of the court, one moiety of the said forfeiture to be paid to the overseers, guardians, or directors of the poor of the township, district, county, or place where such offense shall have been committed, to be applied to the support of the poor, and the other moiety thereof to the prosecutor who shall sue for the same. No person shall be capable of holding, at the same time, the office of justice of the peace and prothonotary and clerk of the courts. Nor of associate judge and justice of the peace. Nor of county commissioner, school director, or board of health. Nor of school director, constable, path-master, or commissioner of roads, and that of township or borough auditor. No alderman or attorney-at-law to be county prison inspector. No district attorney can hold any other office under the laws and Constitution of the State.. Members of the Legislature cannot be councilmen in an incorporated city. No member of council is eligible to any office, employment, or agency chosen by council during the term for which he was elected to council. No person can, at one time, be a member of more than one of the following bodies, viz: City council, guardians of the poor, board of health, and inspector of the county prison. Members of council cannot hold any other city or county office in the choice of the people. No Senator or Representative can be appointed to any civil office during the term for which he was elected. No person holding any other office, shall at the same time be a member of either House. Act to Equalize the Taxation of Corporations and That hereafter, except in the cases of building associations, banks, savings institutions and foreign insurance companies, it shall be the duty of the president or treasurer of every company, now or hereafter incorporated by or under any law of this Commonwealth, and of every company now or hereafter incorporated by any other State and doing business in this Commonwealth, which is taxable under the laws of this State, to make report in writing to the Auditor General, annually, in the month of November, stating specifically the amount of capital paid in, the date, amount, and rate per centum of each and every dividend, made or declared by their respective corporations during the year ending with the first Monday in said month; and in all cases where any such company shall fail to make or declare any dividend upon either its common or preferred stock, during the year ending as aforesaid, or in case the dividend or dividends made or declared upon either its common or preferred stock, during the year ending as aforesaid, shall amount to less than six per centum upon the par value of the said common or preferred stock, the treasurer and secretary thereof, after being duly sworn or affirmed to do and perform the same with fidelity, according to the best of their knowledge and belief shall, between the first and fifteenth days of November of each year in which no dividend has been made or declared, as aforesaid, or in which the dividend or dividends made or declared upon either its common or preferred stock amounted to less than six per centum upon the par value of said common or preferred stock, estimate and appraise the capital stock of such company upon which no dividend has been made or declared, or upon the par value of which the dividend or dividends made or declared amounted to less than six per centum, at its actual value in cash, not less, however, than the average price which said stock sold for during said year; and when the same shall have been so truly estimated and appraised, they shall forthwith forward to the Auditor General a certificate thereof, accompained by a copy of their said oath or affirmation, by them signed, and attested by the magistrate or other person qualified to administer the same: Provided, That if the Auditor General or State Treasurer, or either of them, is not satisfied with the valuation so made and returned, they are hereby authorized and empowered to make a valuation thereof, and to settle an account on the valuation, so by them made, for the taxes, penalties, and interest due the Commonwealth thereon; any corporation or company dissatisfied with such settlement may appeal therefrom, in the manner now provided by law for appeals from the settlement of accounts by the Auditor General and State Treasurer. That if the said officers of any such corporation or company shall neglect or refuse to furnish the Auditor General, on or before the thirty-first day of December in each and every year, with the report aforesaid, or the report and appraisement, as the case may be, as required by the first section of this act, it shall be the duty of the accounting officers of the Commonwealth to add ten per centum to the tax of said corporation or company for each and every year for which such report or reports and appraisement were not so furnished, which percentage shall be settled and collected with the said tax in the usual manner of settling accounts and collecting such taxes: Provided, That if the officers of any such corporation or company shall intentionally fail to comply with the provisions of the first section of this act for three successive years, the Auditor General shall report the fact to the Governor, who, if he shall be made satisfied that such failure was intentional, shall thereupon, by proclamation, declare the charter of said corporation or company forfeited, and its chartered privileges at an end, whereupon the same shall cease, end, and be determined. That every company or association whatever now or hereafter incorporated by or under any law of this Commonwealth, or now or hereafter incorporated by any other State or country, and doing business in this Commonwealth, except building associations, banks, saving institutions, and foreign insurance companies, shall be subject to and pay into the treasury of the Commonwealth, annually a tax to be computed as follows, namely: If the dividend or dividends made or declared by such company or association, during any year ending with the first Monday in November, amount to six or more than six per centum upon the par value of its capital stock, then the tax to be at the rate of one half mill upon the capital stock for each one per centum of dividend so made or declared; if no dividend be made or declared, or if the dividend or divi |
