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to put by a small sum every week for the purpose of ac-
cumulating, while at the same time they receive an in-
terest of five per cent. per annum.

When we take into consideration the flourishing con-
dition of a number of similar institutions in Baltimore
and other cities, we feel confident that, in a very short
time, we will be able to make such an exhibit, as will
give entire satisfaction to all who may favour us with
their confidence, and establish the Institution upon a
permanent and salutary basis.

The Institution receives deposites from individuals, as follows, viz:-weekly deposites, not less than one dol lar nor more than ten, at an interest of 5 per cent. per annum. These deposites must be made regularly every week, or may be paid several weeks in advance.

Deposites are received for which certificates are is sued, payable at ninety days. Upon these deposites an interest of four and a half per cent. per annum is allowed.

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$108,396 35

Total,

For the purpose of carrying into effect so desirable an object as that of providing a comfortable retreat for the Lame and the Blind, and complying with the provisions of this bequest, a lot of ground was purchased, in May, 1832, extending from Sassafras to Cherry streets, and from Schuylkill Fourth to Fifth streets. The front on Sassafras and Cherry streets, is 396 feet,

Deposites,payable at sixty days, for which certificates are issued, bearing an interest of four per cent. per anDeposites, payable at thirty days, for which certifi-and the depth on Fourth and Fifth streets, 288 feet. cates are issued, bearing an interest of three per cent. per annum.

num.

Deposites, subject to be drawn out at any time. Upon deposites of this kind no interest can be allowed, be cause the money, being liable to be called for at any time, cannot be used.

Regular weekly depositors, who commenced their deposites at the time the Institution went into opera. tion-or those who will, within four weeks from this date, pay from the commencement, will be allowed to convert the amount deposited by them, at the expiration of the year, into the capital stock of the Institution, and participate in its profits, instead of getting 5 per

cent interest.

Certificates are not issued for a less sum than Fifty Dollars; but less sums will be received bearing an inter. est of 44 per cent.

A Weekly depositor may, at any time, when he shall have deposited Thirty dollars, or upwards, darw out two-thirds of the amount deposited by him upon his

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FINE CATTLE Mr. Alpheus Morse, from Madison county, N. Y. arrived in this borough on the 14th inst. with upwards of 360 head of cattle, selected expressly for this market. Among them were 50 or 60 two-year old heifers, taken from the best dairies, which are in demand and will sell readily, at fair prices. Of the work ing oxen, of which the bulk of the drove is composed, Some were very large; of just proportion,and well broke; and so highly pleased were many of the purchasers at last year's sales, that increased prices have now been given. Two pairs of this description were sold at $175 per pair; two at $140, and many at intermediate prices, down to $60 according to size and tractability.-Village Record.

The cost of ground was $20,000, on which a building has been erected, that will be entirely completed before the middle of next month. The building will cost when completed $30,000.

The funds for the support of the inmates of this interesting institution will be derived from the interest accruing on upwards of sixty-six thousand dollars United States 5 per cent. stock.

The building is 80 feet front on Sassafras street, by 50 feet in depth, and is built of stone. The front is composed of sand stone, obtained from the vicinity of Valley Forge, ornamented with six pilasters, having Ionic capitals. The doorway is also ornamented with Ionic pilars.

The building is composed of a basement, principal, and attic stories. The basement story is completely fire proof, and contains two dining rooms, each 20 by 33 feet, one intended for males, and the other for females; a kitchen, 20 by 40 feet; two pantries, 10 by 14 feet each; two cellars for fuel, each 12 by 20 feet; two bath rooms, each 10 by 14 feet, and two fornaces, by which the whole establishment is heated. The principal story contains the steward's parlor,and an office, each 16 by 21 feet, a chapel 21 by 32 feet, six dormitories, each 15 by 16 feet, with halls and vestibule and a piazza on the south side, 80 feet long, by 12 feet in width. The second story contains 7 dormitories, 10 by 15 feet each; an infirmary, 21 by 32 feet; two chambers, each 16 by 21, for the accommodation of the steward's family. The attic story is divided into two large rooms, each 37 by 21 feet. The whole edifice is covered with copper. Com. Herald.

HAIL STORMS-Two severe hail storms, accompanied by heavy gales of wind, were experienced in Doyles town and its vicinity, on the afternoons of Thursday and Friday last. They took a north easterly direction, and the heaviest appears to have fallen a short distance above the village, doing considerable injury to corn and buckwheat. Apple trees were broken down, and a considerable quantity of fruit destroyed. We under stand that one individual in Buckingham, had upwards of 100 panes of window glass broken. The hail stones were exceedingly large;-after the storm had passed, a hail stone was brought to the store of Messrs. F. W. & H. Moore, at the Cross Keys, by a little girl, which, after being carried in the hand some distance, measured upwards of five inches in circumference.-Bucks Int.

The Chester Upland Union mentions, that on Friday last, 16th, Tinicum Island was visited by a severe hail storm from the north east, which lasted about fifteen minutes, and destroyed upwards of fifteen hundred panes of glass in the Lazaretto Hospital and the adjacent buildings. The store houses and dwellings belong

ing to the United States, sustained considerable injury. The trees in the vicinity were partially stripped of their fruit, and a number of them destroyed.

Phila. Gaz.

This place was left instantly, and after immense labor, we made our way to an adjoining house, where we were gratified in depositing the children in safety. The lady was in great distress for her infant, it being her firm be The upper section of Berks county, on Thursday af-lief, while exposed to the storm, that it had perished ternoon last 15th, was visited with a most violent hail in her arms. When she found all safe, she sank down storm. Its extent, north and south, was confined to in a state of utter exhaustion. about half a mile, and probably reached some miles in the other direction. The hail stones were as large as walnuts, some were of globular form, and others were of the appearance of fragments of broken sheets of ice, the pieces varying from two to five inches in length. The ground was completely covered with it for a time, and such was its violence, that the driver of the Pottsville stage, which passed through it, had his hands so much lacerated,as to cause a copious flow of blood.-Ib. |

PITTSBURG, June 1833. Gentlemen:-I witnessed this afternoon a terrible display of the fury of the enraged elements. It was an exhibition such as I never before saw, and such an one, as I pray Heaven I may never stand exposed to again. I will mention particulars.

The storm was not yet over, though its fury was mainly spent. While in this place of safety, we witnessed more of its devastating effects. A new house within a hundred yards of our retreat, was blown down, an entire Orchard was prostrated, and trees, fences and out build. ings, rased to the ground, as if by magic. The scene was most dreadful.

Our party escaped with whole skins, but with little else. One of our gigs was whirled about in the air, for some time, but was only triflingly injured. Our apparel was completely spoiled.

In the city the tornado was less terrible, but the storm of rain and hail was very severe. Great numbers of trees, awnings, light buildings, &c. were prostrated, but I have not learned that any lives were lost.

I had made arrangements for leaving this place tonight, but passing through this scene, has unfitted me for a tour at this time. I shall therefore remain a day or two longer, to refit both in health and apparel. Philadelphia Gazette.

BANK OF THE UNITED STATES.

THE CIRCULAR.

The following is a copy of the Circular addressed by Amos Kendall to the State Banks:

AUGUST, 1833.

A party of gentlemen, filling three gigs, left this place this morning, on a visit to Braddock's Fields, the scene of the dreadful slaughter of the English army, by the Indians, in 1755. The spot is about nine miles from the city, on the banks of the Monongahela, and we reached it about noon. We spent about two hours in walking over the field of battle. A gentlemen who resides in the neighborhood, very kindly pointed out to us the ambuscade, in which the Indians were hidden, the spot where Braddock fell fatally wounded, the retreat of the army under the direction of Washington, who on that day, most gloriously signalised himself as an efficient officer; and indeed every other prominent part of the ground. We trod over these fields, now under cultivation, and flourishing with vegetation, and recalled to mind the events of that day. The fur rows of the plough had turned up the bones of warriors, who had fallen dead on the field of glory. Remains of bones are still visible. In our rambles we picked up several pieces, as well as an arrow barb, Alints, musket balls, &c. which I have carefully preserv-its Charter, the President thinks it his duty to look to ed. On our return, the occurrence took place to which I have alluded above.

We had arrived within about two miles of the city, when we saw in the west symptoms of a coming storm. They were trifling, and we felt confident we could could reach the city, before the rain began. In this expectation we were disappointed; and before we had proceeded 300 yards, thick black cloud suddenly enveloped us, rendering the atmosphere very dark. In an instant, a large tree on our right tumbled down with a tremendous crash, sending the limbs and fragments in every direction. It commenced hailing and blowing awfully. We saw ourselves in a tornado, and hastily jumped out of the gig. While endeavoring to keep up our horse, who was nearly thrown down by the wind, I lost my hat. I ran after it, but was blown violently against the fence on the opposite side of the road. Recovering myself, I again ran; but never shall I forget the sensations which passed through me. Tree after tree went down with a prodigious crash literally filling the air with splinters and fragments-the wind rushed and roared with a horrid noise-the air was black with dust and the pelting of the hail; and the force of the wind rendered it impossible for me to keep my feet. On reaching my hat, I stumbled upon an elderly lady, who with three children, one at the breast, had alighted from a wagon, the horses attached to which in their fright had become unmanageable. A gentlemen at tached to our party seized one of the children, I another, and with the mother between us, we endeavoured to make our way to a neighboring barn. This we reached, but we had no sooner entered the door, than a large part of the roof was blown entirely off, leaving us exposed to the most imminent danger.

Sir-I have been appointed by the Secretary of the Treasury, at the request of the President of the United States, to confer with the states banks in relation to future deposits and distribution of the public revenue.

It is deemed probable by the Government, that the Bank of the United States, will not be re-chartered and that no other institution will be established by Congress to supply its place as Agent of the Treasury.

As it is now less than three years to the expiration of

the means by which the service it now renders to the Government, is thereafter to be performed, and if suf ficient reasons shall exist, the Government may desire to employ another Agent, or other Agents, at an earlier period.

The sole object of my appointment is, to ascertain on what terms the several States Banks may be willing to perform the service now rendered by the Bank of the United States to the Government, should it become necessary or expedient to employ another Agent, or other Agents, that the Secretary of the Treasury may, in that event, be able to make a judicious selection.

In pursuit of this object, I have the honour to inquire whether the Bank over which you preside, is desirous, should a change take place, of undertaking that agency, or a portion of it, at

If this inquiry should be answered in the affirmative, I am authorised to communicate with you further on the subject.

It is, however, to be distinctly understood, that noth ing which may pass, is to be considered a pledge on the part of the Government to remove the deposits from the Bank of the United States, before the expiration of its charter, or to employ your Bank in any event, or to make any final arrangements upon the conditions which may now be proposed or received.

If it be convenient, I shall be happy to know the dis position of your Board of Directors, on the subject; if not, will you do me the favour to give me your own, leaving an expression of the wishes of the Board to some more convenient opportunity.

Very respectfully,

Your obedient servant,

AMOS KENDALL.

REGISTER OF PENNSYLVANIA.

DEVOTED TO THE PRESERVATION OF EVERY KIND OF USEFUL INFORMATION RESPECTING THE STATE.

VOL. XII.-NO. 9.

EDITED BY SAMUEL HAZARD.

PHILADELPHIA, AUGUST 31, 1833. NO. 296.

REPORT ON THE REVISED code.

PHILADELPHIA, December 31st, 1832. Sir-We have now the honor to transmit to your Excellency our third report, containing two bills on subjects of general importance, and which are supposed to require the early attention of the Legislature, viz: "A bill relating to Counties and Townships, and County and Township officers."

"A bill relating to Weights and Measures, and to Admeasurement."

We expect, in the course of a few weeks, to transmit a fourth report with as many bills as we suppose the Legislature will be disposed to act upon at their present

session.

We remain very respectfully,

Your obedient servants,

W. RAWLE,
T I. WHARTON,
JOEL JONES.

To His Excellency Gov. WOLF, &c.

REMARKS

ties, in respect to the mode of government, for the sake of regularity in the system, and because we believe that the present system of county government is, upon the whole, the best that can be adopted for the purpose. It may be proper here to remark, that we intend by county officers, those only who are elected by the people of the several counties, for county purposes.. Prothonotaries, Registers, Recorders, &c. being appointed by the Executive of the commonwealth, appear to us to be properly state officers, although acting in and for the several counties; and have, certainly, no immediate connexion with the county organization: They are not, therefore, embraced in the present bill, but will be arranged under a different head.

In the accompanying remarks upon the several sections will be found such further explanation as may be material to a correct understanding of the bill.

Section 1. In this section, we have enumerated the several counties in the state, in the order in which they were established by the successive acts of assembly, beginning with the year 1682, the foundation of the commonwealth, and ending with the act of 2d March, 1831, for the erection of the county of Juniata.

On the bill entitled "A bill relating to Counties and Section 2. In the existing laws, relating to county Townships, and County and Township Officers." rates and levies, and in various other acts, the city of The bill now submitted to the Legislature, entitled Philadelphia is frequently mentioned in connexion with "An act relating to counties and townships, and to the several counties in the state. We presume that it county and township officers," comprises a subject was not necessary to provide in express terms,that a gewhich, perhaps more than any other part of our neral regulation for all the counties should embrace the municipal law, requires the revision and amendment city of Philadelphia, because we suppose that, except for contemplated by the resolutions from which our author- certain corporate or internal purposes, every city forms ity has been derived. In the course of the examination, an integral part of the county in which it is situate. which it has been our duty to make, of the existing Still, as we find the practice to have prevailed of namlaw, we have found upwards of one hundred acts of ing the city of Philadelphia, we have been apprehenAssembly, bearing upon the subject, all of them neces- sive of creating doubts, by an omission of it in this and sary to an adequate knowledge of our internal arrange- other bills; and to avoid the necessity of repetition, we ments,many of them obscure in meaning,some contradic-have introduced the present section, which, therefore, tory in their enactments, and some, of which great doubts merely generalizes what already exists in particular may exist whether they are operative as laws, or have provisions. been repealed by disuse or implication. The provisions of this bill, except such as are new, have been derived from seventy-three acts of Assembly, scattered over the different volumes of our code, and not easily collected even by a diligent inquirer.

Section 3. The three and four following sections, suggest some provisions which are new to our statute law, as positive regulations, but which appear to us to be necessary to remove doubts and difficulties which have occurred in relation to the corporate character of It has been our endeavour to digest them into a mo- counties and townships. It has been several times inderate compass, to arrange them in convenient order, mated from the bench, that legislation was necessary on and to add such new provisions as seemed to be called this subject. It is well known, that counties and townfor by the enlarged population and increased inter- ships, as such, have frequent occasion to enter into course of the state, or to be necessary for the harmo-contracts, and to take and hold property; and it is plain, nious working of the system. The existing division of that without some of the capacities and powers of a the commonwealth into counties and townships, which corporation, great inconveniences must be experienced in its principal features was copied from England, and by them in the transaction of public business. Hence, prevails with little variation throughout the United in some of the states of this Union, we find that counStates, appears to us well calculated, upon the whole, ties and townships are treated by the judges as quasi for the public good. In the government of these di- corporations; that is, possessed of corporate powers for visions, however, there is not the same uniformity a few specified purposes only. We are not aware that throughout the Union, nor, indeed, throughout this any opinion has been expressed by our own courts on commonwealth. Certain provisions have been made this subject; and whatever may be the views of profesfor particular counties and townships, which do not sional persons in relation to it, we think that it is expeapply to all, though they appear to us to be generally dient for the Legislature to settle the question defini beneficial in their character. We think it desirable, tively. By our system, the commissioners of a county that the main features of municipal arrangement should are the organs and agents of the people of the county be the same throughout the state. We think it also in the transaction of their business. Whether they desirable, that townships should be assimilated to coun- constitute a corporation, remains unsettled as a general

VOL. XII.

17.

February, 1780, (1 Sm. L. 485) the jail, prisons, workhouses, and lots of ground on which they stand, in the counties then existing, were vested in the commonwealth. Those counties were eleven in number. In certain other counties, the public buildings are vested in trustees for the use of the county. In others, the title is in the commissioners and their successors in office. The acts upon this subject, which we have had occasion to consult, are forty in number; few of them being similar in their terms. It appears to us that the provisions in this respect should be uniform throughout the state, and sufficiently explicit to remove all doubt to the duty of taking charge of it. The character of counties, as bodies corporate, being established by this bill, if the Legislature shall adopt our suggestions, there will be no necessity for the intervention of trus tees, and the management of the property is the subject of the two following sections.

question. In a very recent case in the Supreme court, (Vankirk v. Clark, 16 Sergeant & Rawle, 286) it was said by Judge Duncan to be a question of nice discussion, meriting attention and consideration. In two recent acts, one relating to the county of Lancaster, the other to the county of Allegheny, the Legislature have expressly declared the commissioners to possess corporate powers, so far as relates to those counties only. We think the remedy ought to be as general as the inconvenience, and we propose to attain it by a course in accordance with the system adopted in some of the sister states, and already alluded to. We think that it will be found advantageous to declare every county and town-with relation to the legal estate in this property, and ship a body corporate for certain purposes, and with certain express powers adequate for all necessary pur poses, but limited in extent. This is the object of the third section. In the fourth, we have provided that the corporate powers of the several counties and townships shall be exercised by the commissioners or supervisors thereof respectively; who by the fifth section, are to conduct and defend all suits to which the county or township is party. In the sixth and seventh sections, we have provided the means of giving effect to judgments against counties or townships. In the present state of the law, considerable difficulty exists in this respect. The mechanic or tradesman who deals with the commissioners or supervisors, in their official character, has no ascertained remedy at present to obtain payment of his demand, but the tedious and expensive course of an application to the Supreme court, for a mandamus; which, if obtained, may be, from various causes, altogether unavailing. This is an evil with which we think our land ought not to be any longer reproached. We would not, however, subject the property of a county or township to execution upon a judgment, because great public inconvenience might be the result. We propose, instead of this, to give power to the court in which judgment may be obtained, to issue a writ requiring the commissioners or supervisors, as the case may be, to cause the debt to be satisfied out of any unappropriated moneys, or out of the first that may be received, and to enforce obedience to the writ by attachment. In suits before justices of the peace, the plaintiff may have the same remedy, by filing a transcript of his judgment in the proper court. We think that these provisions will have the advantage of, at least, greater expedition than at present exists, without increasing the liabilities of counties or townships, except in cases of demands ascertained to be just.

Sections 10 and 11. The powers and duties of the commissioners, in this respect, do not appear to us to be sufficiently defined at present. One of our earliest acts declared there should be a "work-house" "in each respective county of the province," (act of 1705, 1 Sm. 56.) By the act of 1724, §4, (1 Dallas Ed. 212,) the commissioners of each county were authorized to raise money "to defray the charges of building and repairing of court houses, prisons, work houses, bridges," &c. In the case of the commissioners of Allegheny county vs. Lecky, (6 Serg't & Rawle, 166) it was made a question whether this provision was still in force, but the court did not decide it. The act of 27th March, 1790, (2 Sm. 520) authorizes the commissioners to erect suitable buildings in every county for the safe keeping and preservation of the public records; and the act of 4th April, 1807, (4 Sm. 394) requires them to erect such additional buildings as may be necessary, for the purposes of a county jail. The duty of repairing and keeping in order the public buildings is, we believe, generally understood to belong to the commissioners. The provisions now suggested, are intended to confer upon them the power of erecting such buildings as are necessary for the business of the county, and of adding to them from time to time, as occasion may require. To prevent, however, any needless or extravagant expen diture, the previous sanction of the court of Quarter Sessions and of the grand jury is required. It is also made the duty of the commissioners, to maintain the public buildings in sufficient order and repair.

In thus conferring upon counties and townships cer- Section 12. The 12th section makes it the duty of tain corporate powers, we think that the Legislature the officers therein mentioned, to keep their offices will not incur any risk of the inconveniences or dangers and public papers in the public buildings at the seat of for the public which are supposed to be incident, in justice of the respective counties. The constitution of many cases, to corporations. The powers thus granted this state, (Art. 5, Sec. 3) requires certain of those of are limited in number and extent. They can be exer- ficers to keep their offices at the county town; and the cised only by persons elected by the people, and re- act of 1790, (2 Sm. 520) makes it their duty to keep newed in rotation every year, and who are liable to their offices and papers in the public buildings of the various checks and control. Necessity, as we have in-county. Considering the reasons for these acts to aptimated, has led the courts of justice in other states to assume that counties and townships possess, by their nature, certain corporate faculties; but we think it safer, and more consonant with the theory of our government, for the Legislature to grant such powers as may be necessary and proper; taking care at the same time, to impose such restraints as may prevent their abuse.

Section 8. In this section we have adopted the provision of the act of 1705,(1 Smith L. 49) which declares that "there shall be a couuty seal for each county of the province;" and we have provided in addition, that the seal shall be in the custody of the commissioners of the respective counties, and that their proceedings shall be authenticated by it.

Section 9, Provides that the title to the court houses and other county buildings shall be taken, to be vested in the respective counties, for the use of the people there of. There exists in the present laws a singular diversity upon this subject. By an act passed on the 28th of

ply equally to all the county officers, we have extended the provisions to commissioners, auditors, treasurer and sheriff, and altered the penalty from two hundred pounds to five hundred dollars.

Sections 13 and 14, Relate to the erection of new townships, and the alteration of the lines of old townships, and are taken, with several verbal alterations, from the act of 24th March, 1803, (4 Sm. 30.)`

The next title of the bill relates to county officers, who are thus arranged.

1. County Commissioners.
2. County treasurer.
3. County auditors.

4. Sheriff and coroner.

Under these heads, we have collected and arranged the existing provisions of the law, relative to the elec tion or appointment, qualifications, tenure of office, compensation, and general duties of these officers, and

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have added some new regulations, which will be the
subject of remark in their order. The particular duties
of county commissioners and others, in relation to coun-
ty rates and levies, elections, education, &c. will be ar-
ranged under the proper titles in future bills.

Section 15, Is derived, with no material alteration,
from the 2d section of the act of 11th April, 1799, (3
Sm. 393.)

We

Section 16, Is derived from the same section.
have added to the cases mentioned in that section, two
others, viz: the failure to elect and the removal of the
commissioners from office. We have also, in this and
others parts of the act, substituted the court of Quarter
Sessions for the Common Pleas, as the proper tribunal
for the appointment of county officers and for other pro-
ceeding in relation to them. The judges are the same
in both courts but the Quarter Sessions appears to us
better fitted in its character for the transaction of muni-
cipal business, than the Common Pleas, which is mainly
concerned in the settlement of private rights.
Section 17. In this section we have followed the 3d
section of the act of 1799, providing for an official oath
or affirmation to be taken by the commissioners. In
this and other cases in the bill, we have altered the
oath so as to make it conform to that required by the
constitution of the United States, and of this state.

Section 18, Corresponds with the 7th section of the
act of 1799, with an addition requiring the commis-
sioners to assemble at the seat of justice of the proper
county.

Section 19, Is nearly the same as the 15th section of the act of 1799.

Section 20, Is derived from the 11th section of the act of 1799.

Section 21, Is copied from the 26th section of the act of 1799, with an addition, requiring the proceedings to be certified by the clerk.

Sections 22 and 23, Are copied from the 27th section of the act of 1799, with slight verbal alterations.

Section 24, Contains the provisions of the 27th and 23d sections of the act of 1799, somewhat enlarged. Section 25, Is derived from the 2d section of the act of 23d March, 1811, (5 Sm. 219.)

Section 26, Is copied from the act of 18th June, 1821, $6, (7 Smith, 345,) with the exception of the provision respecting the county of Philadelphia, which, with other local provisions, not coming within the sphere of our duties, are left by a general section, upon the footing on which they now stand.

2. County Treasurer.

Section 27, Is derived from the 13th section of the act of 1799, and from the act of 12th April, 1825, (P. L. 247.)

Section 28. The first part of this section is derived from the 13th section of the act of 1799. The provision excluding commissioners and auditors, which by the acts of 29th March, 1819, (7 sm. 233) and 2d April, 1821, (ld. 463) extended only to the counties of Philadelphia and Bucks, is here made general. We think that the reason for the exclusion applies to all parts of the state. The last clause of this section is taken from the act of 12th April, 1825, which we have extended to all accounts of the county treasurer with the common. wealth.

Section 29, Is copied from the 1st section of the act of 28th March, 1803, (4 Sm 35.)

act of 1811. We have added a clause forbidding the treasurer to act until he shall have given bond, with surety, as afterwards provided.

Section 33, Is copied from the 13th section of the act of 1799.

Section 34. In this section we have required the county treasurer to give a separate bond to the commonwealth to secure the moneys that may come into his hands on behalf of the state. We have here consolidated the provisions of the acts of 15th April, 1828, (P. L. 491) and 25th March, 1831, (P. L. 208, 210) and extended them to all cases in which that officer may be the agent of the commonwealth. Section 35, Is derived from the act of 15th April, 1828.

Section 36, Is copied from the 10th section of the act of 1831.

Section 37, Is copied from the 14th section of the act of 1799.

Section 38. In this, and the two following sections, we have endeavored to methodize the duties of county treasurers, in their relation with the commonwealth, and to subject them to more effectual control or supervision. The act of 4th March, 1824, (P. L. 34) requires them to keep separate accounts of all moneys received, for licenses to retail rs of foreign merchandize. In the 38th section, we have extended the provision to every case in which money may be received by them on behalf of the commonwealth, and directed separate accounts to be kept in each case; which we think will be serviceable as a check upon the officer, and as a source of information to the Legislature and the public. In the 39th section are contained certain provisions, regulating the manner of rendering accounts to the Auditor General, which are at present contained in eleven acts of Assembly, viz:

Act of March, 1811, 5 Sm. L. 228
2d April, 1821, 7 Sm. L. 473
2d April, 1822, ld. 647
4th March, 1824, Pamph L. 34
12th April, 1825, do. 247

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228, 230

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By these acts, it is made the duty of each county treasurer to report annually to the Auditor General. We have added a provision, requiring him to report at such other times as the Auditor General may require. In the 40th section, we have directed the county treasurer to pay over to the state treasurer quarterly, instead of annually, as the law now stands. Whatever may have been the propriety of annual payments, at a period when county treasurers were accountable only for the small sums payable by tavern-keepers and hawkers and pedlers, it appears to us that more frequent settlements are necessary at the present time, when their responsibility to the commonwealth is so largely increased.

Section 41, Is copied from the 14th section of the act of 1799.

Section 42. In the 42d section we have endeavoured to place the compensation of county treasurers, as agents of the commonwealth, on an equitable basis. The acts of 1811, 1821, 1830 and 1831, already cited, allow him a per centage on moneys received and paid over for the commonwealth, varying in some respects, according to the source from which they are derived. We think that the compensation should be regulated by the amount paid over, and neither be below the proper re Section 31, Is derived from the 23d section of the actmuneration for the labor and responsibility of the office, of 30th March, 1811, (5 Sm. 228) with an alteration, transferring the duty of forwarding the certificate from the recorder to the commissioner.

Section 30. This section is copied from the act of 12th April, 1825, (P. L. 248) with an alteration which extends the provision to all cases, in which a person may be disqualified by law from receiving the appointment of county treasurer.

Section 32, Is derived from the same section of the

nor out of proportion with the general standard of emo-
lument of public officers in this s'ate. The rate which
we have suggested in this section has been adopted in
conformity with these views, and appears to us, on the

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