Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 17040. Tax bills to be made out and delivered

As soon as the city commissioners shall place the duplicates of taxes in the hands of the receiver, he shall cause his clerks to make out bills against the taxpayers, so that all persons indebted for taxes may have their bills by the first day of July in each year, and the same to be delivered at a cost not exceeding one cent for all persons served within two miles of the office, and one and a half cents for all more distant, for making such delivery;  the expense whereof shall be charged to the city:  Provided, That all properties owned by one person, or belonging to any one estate in any one ward shall be included in the same bill.