Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4865. Comparison of returns with statement

It shall be the duty of the assessor or assessors, in making up their valuations of money at interest in their respective boroughs, townships, districts, or wards, to compare the return made by each person, copartnership, association, limited partnership, joint-stock association, or corporation with the statement furnished them by the county commissioners or board of revision of taxes;  and if the amount of said mortgages or other obligations, as contained in said statement, shall exceed the amount set forth in the return of any person, copartnership, association, limited partnership, joint-stock association, or corporation, to note the fact and make return of the same to the commissioners or board of revision of taxes of the proper county or city.