footways or sidewalks, and the said ordinances, rules, and regulations to execute, under the direction or superintendence of such person or persons as they may authorize or appoint, and the same to enforce by suitable penalties, which penalties and expenses of paving and repaving, curbing and recurbing, as aforesaid, are recoverable before any magistrate of said city, or before any court having jurisdiction, in the same manner that debts of like amount are by law recoverable.

Councils fix the rate and levy all taxes now authorized by law within the limits of said city and county, except the State tax, and direct the amount to be applied and paid by the city treasurer to health, school, poor, city, and other purposes, according to law. The said taxes are voted so as to show how much is raised for said objects respectively, and they are collected and accounted for to the treasurer as one city and county tax. The said tax, and all State taxes accruing within said city limits, are paid to the receiver of taxes, and all allowance made by law for the collection and prompt payment of the State tax accrues to the city treasury for the use of the city.

It is the duty of Councils to designate the place of holding the elections in the several election divisions of the wards, and to notify the sheriff thereof, at least thirty days prior to the election, and shall have full power and authority to remove or change the place of holding the elections in any of the said election divisions, whenever by reason of inability to hold said election at the place so designated, a change shall be necessary. And in sudden emergency, as in case the polling place is destroyed by fire on the eve of the election, the court designates one.

The Select and Common Councils have the power to levy a tax for municipal purposes on all subjects of taxation specified by the thirty-second section of the act of April 29, 1844, and to provide, by ordinance, a system for the assessment thereof, and for the collection of taxes thereon.

The following is a schedule of taxable articles under the thirty-second section of the act of 29th April, 1844:

"Houses, lands, lots of ground, and ground-rents, mills and manufactories of all kinds, furnaces, forges, bloomeries, distilleries, sugar-houses, malt-houses, breweries, tan-yards, fisheries and ferries, wharves, and all other real estate not exempt by law from taxation; also all personal estate, to wit: horses, mares, geldings, mules, and neat cattle over the age of four years; also all mortgages, money owing by solvent debtors, whether by promissory note, penal or single bill, bond or judgment;

also all articles of agreement and accounts bearing interest, owned or possessed by any person or persons whatsoever, except notes or bills for work and labor done, and bank notes; also all shares or stock in any bank, institution, or company now or hereafter incorporated by or in pursuance of any law of the commonwealth, or of any other State or government; and on all shares of stock or weekly deposits in any unincorporated saving-fund institution, and all public loans or stocks whatsoever, except those issued by this commonwealth, and all money loaned or invested on interest in any other State; also all household furniture, including gold and silver plate, owned by any person or persons, corporation or corporations, when the value thereof shall exceed the sum of three hundred dollars; also all pleasure carriages, both of two and four

professions, trades, and occupations, except the occupation of farmers,

together with all other things now taxable by the laws of the commonwealth."

Councils fix the salaries of all municipal officers elected by the people. They have the power to order and direct the construction of branch sewers, whenever the same shall be approved by the Board of Surveys, and in the opinion of Councils shall be required for the health, comfort, or convenience of the inhabitants of the city.

Councils are also vested with full power and authority to modify the powers and duties of any officer or department, and for that purpose to enact that after the expiration of the term of any existing officer or officers-elect, such office shall cease, and the duties thereof be imposed on other officers or departments now existing, or by ordinance to be established: Provided, That this authority shall not be construed to confer any additional powers upon Councils, to abolish, modify, or limit the powers of any boards, commissioners, or officers regulating public parks which have been dedicated to the uses and enjoyment of the people of the commonwealth, or are charged with the collection of taxes or the revision and regulation of assessments of property for general taxable purposes, or created for the purpose of erecting public buildings for the use of the city.

The City Councils cause to be published, once in every year, in the month of January, or as soon as possible thereafter, not later than sixty days, a statement of receipts and expenditures of the city, and a statement of the financial condition of the city, showing all of its liabilities, permanent and temporary, and a schedule of its assets, which are published in two or more newspapers of different political complexion, published in Philadelphia, for three consecutive issues.

Councils are empowered to provide for the inspection of milk, under such rules and regulations as will protect the people from adulteration and dilution of the same.

They are also authorized to alter and regulate the curb-lines and heights, and determine and make uniform the widths of the footways of the streets within the limits of the city.

The municipal authorities and courts having jurisdiction in Philadelphia have exclusive control and direction of the opening, widening, narrowing, vacating, and changing grades of all streets, alleys, and highways within the limits of said city, and may open or widen streets of such width as may be deemed necessary by such city authorities and courts.

The Councils of the city fix by ordinance the salary to be paid out of the city treasury to the mayor.

relocate, change, or elevate their railroads within said limits or either of them, in such manner as in the judgment of such authorities, respectively, may be best adapted to secure the safety of lives and property, and promote the interest of said county, city, town, or township; and for that purpose the said authorities shall have power to do all such acts as may be necessary and proper to effectually carry out such contracts. And any such contracts made by any railroad company or companies as aforesaid with said authorities, or either of them, are hereby fully ratified and confirmed: Provided, That nothing in this proviso contained shall affect any contract made or hereafter to be made with any railroad company, from (for) apportioning the expenses of altering and adjusting the grades of existing railroads and intersecting streets in any city or borough, so as to dispense with grade crossings.'

"The Councils of every city shall prescribe by ordinance the number, duties, and compensation of the officers and employés of each branch, and no payment shall be made from the city treasury, or be in any way authorized, to any person, except to an officer or employé elected or appointed in pursuance of law; and no ordinance shall be passed except by a two-third vote of both Councils, and approved by the mayor, giving any extra compensation to any public officer, servant, employé, agent, or contractor after services shall have been rendered or contract made, nor providing for the payment of any claim against the city / without previous authority of law; and any officer drawing any warrant, or passing any voucher for the same, or paying the same, shall be guilty of a misdemeanor, and on conviction thereof be punished by a fine not exceeding five thousand dollars and imprisonment not exceeding one year.""

Upon the resignation of any member of Select or Common Council, the president of the chamber, wherein such resignation shall be tendered, is authorized to direct the clerk to notify the sheriff of the county of Philadelphia of such resignation within. one week after the same.

guilty of bribery, and be punished in such manner as that offense is by law punishable.

A member who has a personal or private interest in any measure or bill proposed or pending before Councils, shall disclose the fact to the branch of which he is a member, and shall not vote thereon. If such interested member shall vote without disclosing his interest in such measure or bill, and the same be carried by his vote, such member shall forfeit his office.

A member of Councils who shall solicit, demand, or receive, or consent to receive, directly or indirectly, for himself or for another, from any company, corporation, or person, any money, office, appointment, employment, testimonial, reward, thing of value or enjoyment, or of personal advantage, or promise thereof, for his vote or official influence, or for withholding the same, or with an understanding, expressed or implied, that his vote or official action shall be in any way influenced thereby, or who shall solicit or demand any such money or other advantage, matter, or thing aforesaid for another, as the consideration of his vote or official influence, or for withholding the same, or shall give or withhold his vote or influence, in consideration of the payment or promise of such money, advantage, matter, or thing to another, shall be held guilty of bribery, and shall, upon conviction thereof, be punished by fine not exceeding ten thousand dollars, and by separate and solitary confinement at labor for a period not exceeding five years, and shall be forever incapable of holding any place of profit or trust in the commonwealth of Pennsylvania.

LIST OF THE COMMON COUNCILMEN OF THE CITY OF PHILADELPHIA FROM 1701 TO 1777.3

The body corporate to consist of the mayor, recorder, eight aldermen, and twelve councilmen; the latter afterward increased. 1701.-By City Charter.-John Parsons, William Hudson, William Lee, Nehemiah Allen, Thomas Paschall, John Budd, Jr., Edward Smout, Samuel Buckley, James Atkinson, Pentecost Teague, Francis Cook, and Henry Badcocke.

1704.-Robert Yeildhall, Joseph Yard, Thomas Griffith, and John Redman, Sr.

1705. Joshua Carpenter, Abraham Bickley, Thomas Bradford, and John Webb.

1707.-Samuel Hall and John McComb.

1708.-Henry Flower, Peter Stretch, David Griffine (or Giffing), and George Claypoole.

1711.-Owen Roberts.

1712.-Clement Plumsted, Gilbert Falconer, John Jones (Bolter), and

Any person who shall, directly or indirectly, offer, give, or promise any money or thing of value, testimonial, privilege, or personal advantage to any member of Councils to influence him in the performance of any of his public or official duties, shall be

1 Act June 9, 1874, Sec. 1, P. L. 282.

2 Act May 23, 1874, Sec. 5, P. L., 230.

Nathaniel Edgcomb.

1713.-Joseph Redman, John Warder, John Vanleer, George Claypoole, William Fishbourne, Thomas Wharton, and Benjamin Vining. 1715.-Anthony Morris, Jr., Daniel Radley, and Thomas Redman.

Read.

1717. Samuel Powel, Edwards Roberts, George Fitzwater, and Evan Owen.

1718-Israel Pemberton, John Carpenter, John Cadwalader, Joseph Buckley, Thomas Griffitts, and Thomas Tresse. 1723.-Robert Ellis, George Calvert, and Edward Owen. 1724.-Ralph Assheton.

1727.-William Allen, Thomas Masters, Alexander Woodroppe, Andrew Bradford, Isaac Norris, Jr., and Henry Hodge.

3 From John Hill Martin's "Bench and Bar of Philadelphia."

1728.-Samuel Hasell and Thomas Chase.

1729.-Peter Lloyd, Samuel Powel, William Atwood, and Joseph Turner. 1730.-James Steel, George Emlen, Abram Taylor, George Mifflin, Samuel Powel, Jr., and John White. 1732.-Samuel Mickle, Edward Shippen, George House, John Dillwyn, Benjamin Shoemaker, Joseph England, James Bingham, and Joseph Paschal. Samuel Powel and Samuel Powel, Jr., re-elected. 1739-William Till, Joshua Maddox, William Coleman, James Hamilton, William Plumsted, and Nathaniel Allen. 1741.-Robert Strettell, William Parsons, Andrew Hamilton, Samuel Rhoads, and Thomas Hopkinson.

1742.-Joseph Morris, Joseph Shippen, Joshua Emlen, Richard Nixon, Samuel Austin, and Isaac Jones.

1743.-William Logan, Charles Willing, Attwood Shute, and Septimus Robinson.

1745.-Alexander Graydon, John Inglis, Richard Stanley, William Shippen, Thomas Bond, and William Biddle.

1747.-John Mifflin, John Stamper, John Sober. Tench Francis, John Wilcocks, Samuel McCall, Jr., Phineas Bond, and John Sims. 1748.-Benjamin Franklin and Thomas Lawrence, Jr. 1751.-Council increased by nine-Thomas Cadwalader, William Coxe, Lloyd Zachary, Charles Norris, John Redman, William Humphreys, Samuel Smith, Amos Strettell, and William Bingham. 1755.-Edward Shippen, Jr., Samuel Mifflin, Alexander Huston, John Wallace, Alexander Stedman, Andrew Elliot, Samuel Morris, Jacob Duché, Samuel Shoemaker, and Thomas Willing.

1757.- Council increased eight more-Henry Harrison, Daniel Benezet, Charles Stedman, William Rush, John Swift, Townsend White, William Vanderspiegel, and Joseph Wood.

1762.-John Allen, John Lawrence, Evan Morgan, John Gibson, and Redmond Conyngham.

1764. James Tilghman and Archibald McCall.

1767.-Andrew Allen, Joshua Howell, James Allen, William Fisher, William Parr, Joseph Swift, John Wilcocks, and George Clymer. 1770.-Joseph Shippen, Jr., John Cadwalader, Samuel Powel, Alexander Wilcocks, Stephen Carmick, and Peter Chevalier.

1774.-John Potts, Samuel Meredith, James Biddle, Samuel Howell, Isaac Cox, and Thomas Barclay.

TOWN CLERKS,

WHO WERE ALSO CLERKS OF THE CITY COURT.

Edward Shippen, Jr., appointed...................May 27, 1758

PRESIDENTS OF THE SELECT COUNCIL OF THE CITY OF

PHILADELPHIA,

Under Act of April 4, 1796, etc.

...........Oct.

1796 ....Oct. 1799 .Oct. 1802 .Oct. 1805 Oct. 1806 .Oct. 1808 .Oct. 1809 .Oct. 1811 ..Oct. 1813 ..Oct. 1814 ......Oct. 1816 ...Oct. 1819 .Oet. 1824 Dec. 1826 Dec. 1832 ....Dec. 1834

.... Dec. 1849

.Dec. 1852 .Dec. 1853 ..June, 1854 ..May, 1856

..May, 1859 May, 1860 .Jan. 1863 ...Jan. 1867 .Jan. 1868 ...Jan. 1870

Jan. 1872 ..Jan. 1874 ...July, 1875

...Jan. 1876

......... Nov. 1881 ...April, 1882

1 "To take effect November 30, when he comes of age." In office till

1745.

2 He held the office until the Revolution.

CLERKS OF THE SELECT COUNCIL.

1796. William H. Tod. 1801. Edward Johnson Coale. 1802. John L. Leib. 1806. Thomas Bradford, Jr. 1830. Archibald Randall. 1833. Joseph G. Clarkson. 1840. Joseph Coleman Fisher. 1846. Henry Helmuth.

1849. Edmund Wilcox. 1855. Joseph Wood, Jr. 1856. Henry C. Leisenring. 1859. J. Barclay Harding. 1862. Emanuel Rey. 1863. Henry C. Corfield. 1864. Benjamin H. Haines. 1873. Joseph H. Paist.

Ordinances. No law shall be construed to impair the validity of an ordinance of the city of Philadelphia if the same is not recorded, and all ordinances heretofore passed, or which may hereafter be enacted, shall be valid and effectual, although the same may not have been, or may not be, recorded in the office of the recorder of deeds.

The Select and Common Councils have the power, by a two-thirds vote of each Council, to pass any bill, whatever its nature, which may have been returned by the mayor, without his signature.

Councils have full power and authority to make, ordain, constitute, and establish such and so many laws, ordinances, regulations, and constitutions as shall be necessary or convenient for the government and welfare of the said city, and the same to enforce, put in use and execution, by the proper officers, and

All the other officers of both branches of the City Councils were reelected on April 4, 1881, by acclamation.

4 All the family now spell their name Keehmle.

at their pleasure to revoke, alter, and make anew, as occasion may require, provided the same shall not be repugnant to the laws and constitution of the commonwealth of Pennsylvania.

For all breaches of the ordinances of the city of Philadelphia, where the penalty demanded is fifty dollars and upwards, actions of debt shall be brought in the corporate name of the city of Philadelphia.

No ordinance can be passed through Councils except by bill, and no bill shall be so altered or amended, on its passage through either branch of Councils, as to change its original purpose. No bill can be considered unless referred to a committee, returned therefrom, and printed for the use of the members, and no bill can be passed containing more than one subject, which shall be clearly expressed in its title. Every bill must be read at length in each branch, all amendments made thereto must be printed for the use of the members before the final vote is taken on the bill, and no bill can become a law upon the same day on which it was introduced or reported. On its final passage the vote is taken by yeas and nays, and the names of the persons voting for and against the same are entered in the journal, and a majority of the members elected to each branch are recorded thereon as voting in its favor. No amendment to bills by one branch must be concurred in by the. other except by the vote of a majority of the members elected thereto, taken by yeas and nays, and the names of those voting for and against recorded upon the journal thereof, and reports of committees of conference must be adopted in either branch only by the vote of a majority of the members elected thereto, taken by yeas and nays, and the names of those voting recorded upon the journals.

Every legislative act of the Councils must be by resolution or ordinance; and every ordinance or resolution, except as hereinafter provided, shall, before it takes effect, be presented, duly engrossed and certified, to the mayor for his approval; and all ordinances, within five days after their passage, must be advertised in five daily and two Sunday newspapers, by the mayor.

Committees of Councils.-For the purpose of supervising the operations of the different departments, and of assisting Councils in the consideration of subjects brought before them, relating to the interests of the corporation, the following joint standing committees are appointed by the respective presidents annually on the organization of Councils:

I. Committee on Finance.

II. Committee on Department of Water-Works. III. Committee on Department of Gas-Works.

IV. Committee on Department of Highways, Bridges, Sewers, and Culverts.

V. Committee on Department of City Property and Public Grounds. VI. Committee on Department of Police. VII. Committee on Department of Fire. VIII. Committee on Department of Prisons. IX. Committee on Department of Schools. X. Committee on Surveys and Regulations.

XI. Committee on Railroads.

XII. Committee of three members from each chamber are appointed to compare bills and transmit the same to the mayor when found correct.

XIII. Committee on Department of Law.

The chairmen of the Committees on Finance, GasWorks, Highways, Bridges, Sewers, and Culverts, Police, Fire, Schools-and to compare bills—must be members of Common Council, and the chairmen of the remaining committees must be members of the Select Council; but no member of either branch shall be chairman of more than one standing committee. They hold stated meetings for the transaction of business at such times as a majority of the committee may determine, and special meetings whenever the chairman or three members thereof may require.

The Committee on Finance has supervision over the departments of the city treasurer, the receiver of taxes, and the city controller. The Committees on the Department of the Water-Works, on the Department of the Gas-Works, and on the Department of Highways, Bridges, and Sewers, on the Department of City Property, on the Department of Police, on the Department of the County Prison, on the Department of Schools, on Surveys and Regulations, Railroads, to compare bills, and Department of Law, exercise a general supervision over said departments for the exposure and correction of evils and abuses. The Committee on the Department of City Property fix the sums for which the real estate in charge of that department shall be rented.

Matters relating to the markets are under the supervision of the Committee on Markets, and those relating to the wharves and landings under the supervision of the Committee on Wharves and Landings.

There is appointed by the respective presidents annually, on the organization of Councils, a standing committee on the cash account of the city treasurer. It is the duty of this committee to examine and compare his statements, and to report to both branches of Councils, at their first stated meeting after the second Monday in each month, a complete statement of moneys received during the preceding month by the city treasurer; stating the total amount received from each and every officer and department of the city of Philadelphia, and whether such statement from the city treasurer agrees with the statements received from the said officers and departments.

There is appointed a committee to supervise all the disbursements of the department of clerks of Councils, and all requisitions for stationery first receive the sanction of said committee; all bills for stationery and printing receive the indorsement of the committee before countersigned by the controller, and the chairman of said committee is appointed by Select Council.

The presidents of the Select and Common Councils appoint a joint committee, styled the committee on election divisions, to whom is referred the changing

The number of all standing committees consists of twelve from each chamber, and nine members thereof constitute a quorum.

Select and Common Councils each elect a clerk and an assistant, and the presidents each appoint a page, and there is also a transcribing clerk, whose duty is to engross the ordinances when passed by both branches. Taxes and Taxation.-The system of assessment and collection of taxes in Philadelphia is executed by a Board of Revision, forty-two assessors, a receiver of taxes, and a collector of delinquent taxes. The Court of Common Pleas of Philadelphia County, once in every three years, before the time of the revision of the taxes for the succeeding year, and as often as vacancies occur, appoint three persons deemed the most competent, who compose the Board of Revision of Taxes of the county, a majority of whom are a quorum, who have the power to revise and equalize the assessments, by raising or lowering the valuations, either in individual cases or by wards, to rectify all errors, to make valuations where they have been omitted, and to require the attendance of the assessors or other citizens before them for examination, on oath or affirmation, either singly or together, with power to forfeit the pay of assessors, ratable to their annual compensation, for each day's absence when their attendance is required; and the Board of Revision hear all the appeals and applications of the taxpayers, subject to an appeal from their decision to the Court of Common Pleas of the county, whose decision is final; and, if the appeal to the court be groundless, the appellants pay their costs of court. The Board of Revision hear the taxpayers of their respective wards in succession, of which notice is given; and the Board of Revision alone, or a majority of them, exercise all the powers vested in the County Board of Revision, but shall not, in any instance, lower the aggregate valuation of the county. They meet as often, but not oftener, than is necessary to dispatch the business which their duties require of them, and hold stated meetings on the first Saturday of each month.

The salary of each member of the Board of Revision of Taxes is four thousand dollars per annum.

The Board of Revision have and exercise all the powers heretofore by law conferred upon the commissioners of the city of Philadelphia, and the county commissioners of the different counties of the State, in relation to the assessors, and the assessment and collection of taxes within the city and county of Philadelphia, and the correction of all valuation and return therefor; and they issue the precepts to, and receive the returns of, the assessors, procure the assessment-books, and cause the duplicates to be made out and issued to the receiver of taxes, make the returns required by law to the State Revenue Board, and have the exclusive custody and control of all

them arranged according to wards and dates; and also have the custody and control of the duplicates of surveys, when the same have been made by the department of surveys; they may issue certificates to show how property has been assessed, to be used with the same effect as the original books of assessment, as evidence in relation to the title of property; they report to Councils, through the mayor, the aggregate of the assessments, on or before the first day of November in each year.

The Board of Revision are authorized and empowered to issue their precept to the several assessors of the city and county of Philadelphia, in the year of the triennial assessment, and to the assessors of any ward or wards of said city in which they shall deem a new assessment necessary in any subsequent year other than the triennial year, requiring them to return the names of all taxable persons residing in their respective wards, and all property taxable by law, together with the just valuation of the same, and the said board have power to revise and equalize the assessments.

It is the duty of the Board of Revision, immediately after the annual assessment in each year, to classify the real estate so assessed in such a manner and upon testimony adduced before them as to discriminate between the rural and built-up portions of said city, and they are required to certify to the Councils of said city on or before the first day of November, in each year, the valuations of the built-up portions, the valuation of the rural or suburban property, and the valuation of lands exclusively used for agricultural and farming purposes respectively, and it is the duty of Councils, in determining the rate of taxation for each year, to assess a tax upon said agricultural and farmland equal to one-half of the highest rate of tax required to be assessed for said the rural year, and upon and suburban portion of said city, a tax not exceeding two-thirds of the highest rate of tax required to be assessed, as aforesaid, so that upon the real estate assessed there are three rates of taxation, and it is the duty of the assessors of said city to make assessments of property in conformity to the foregoing, and to designate the class in which such property should be rated.

The Board of Revision have power to affix the seal of the city of Philadelphia to all official certificates they may be authorized by law to issue, and they have authority, from time to time, as the public interests may require, to create additional assessors' districts and appoint additional assessors therein.

A copy of the tax duplicate for each year is filed in the office of the city controller, said copy of the duplicate is made out in form the same as for the department of the receiver of taxes; and it is the duty of said controller to post against each item on said duplicate the amount of taxes returned to him as received by the receiver of taxes; and it is also the duty of the receiver of taxes, whenever allowances are made from