Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2862. Suits against delinquents

It shall be the duty of the proper city or county treasurer, on the first day of October, in this year, and on the first day of June in each year hereafter, to make out a correct list of all those who have not paid the duty and obtained license, and it shall be the duty of such city or county treasurer to institute a suit against such delinquents, under the directions of the second section   1 of the act of March 4, 1824, entitled “A supplement to the act laying a duty on retailers of foreign merchandise,” and the percentage recoverable by the said city or county treasurer from the delinquents, for his own use as a compensation for his services in the suits aforesaid, shall be five per cent., in lieu of the ten authorized by the above act.