The tax hereby imposed, levied and assessed shall be evidenced
by revenue stamps of sufficient denominations affixed to every deed
by adhesion or by a stamp imprint. Where revenue stamps are affixed
to a deed, the same shall be cancelled by writing thereon the date
when such stamps were affixed and the initial or initials of the taxpayer.
No person shall exercise the privilege of using lands, tenements
or hereditaments lying wholly or partly within the Borough of West
View as the subject matter of any deed or transfer or upon the transfer
or conveyance of any interest in land, tenements and hereditaments
situated or located wholly or partly within the Borough of West View
as the subject of any deed, as herein set forth and limited, unless
there are affixed upon such deed of transfer or conveyance revenue
stamps of the Borough of West View in the manner herein required to
the extent of 1% of the value of the subject matter of said deed (equivalent
to a tax of $0.50 for each constituent $50 comprising the consideration),
or unless there is impressed thereon a stamp imprint of payment of
such tax to the extent of 1% of the value of the subject matter (equivalent
to a tax of $0.50 for each constituent $50 comprising the consideration).
The Borough Secretary is hereby charged with the collection
of the tax and the enforcement of the provisions of this article.
She shall prepare and furnish adhesive revenue stamps of such denominations
and quantities as may be necessary by this article or, in lieu thereof
or in addition thereto, shall provide or procure a device or devices
or equipment for making stamp imprints, at the expense of the Borough.
She shall make provisions for the sale of such revenue stamps in such
places as she may deem proper and necessary, and provide for the payment
of 3% as a commission for the collection of taxes by any deputy, as
she may deem feasible. She is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations for the enforcement of
the provisions of this article.
Every deed evidencing the privilege hereby taxed or the transfer
or conveyance subject to the provisions of this article shall have
set forth therein as a part of the deed or as an accompanying certificate
or affidavit the actual value of its subject matter before the same
is presented for registration in the Borough of West View and for
recording to the Recorder of Deeds. The accompanying certificate or
affidavit may be executed by the grantor or any other person or agent
in his behalf.
Every grantee or any person acting as his agent or in his behalf
shall register the deed in the registry of the Borough of West View,
and no deed shall be registered by the Secretary of the Borough or
by any person acting in that behalf unless there is affixed upon said
deed revenue stamps of the Borough of West View, in the manner herein
required, to the extent of 1% of the value of the subject matter of
said deed, or a stamp imprint thereof impressed upon said deed, indicating
or evidencing receipt of such taxes as herein imposed.
[Amended 2-2-1977 by Ord. No. 1191]
Any person who fails to affix the required revenue stamps for
the taxes hereby imposed upon any deed evidencing the privilege hereby
taxed or the transfer or conveyance of an interest in land, tenements
or hereditaments situate or located wholly or partly within the Borough
of West View, as the subject matter of a deed in accordance with the
provisions hereof; or who fails to procure, in lieu of revenue stamps,
a stamp imprint impressed thereof showing or evidencing the payment
of the taxes hereby imposed; or who fails or neglects to register
the deed as required by this article or by any other ordinance of
the Borough of West View in the registry of the Borough of West View;
or who fails, neglects or refuses to comply with the rules or regulations
prescribed, adopted and promulgated by the Secretary of the Borough
of West View; or who fraudulently tears, removes or destroys any cancelled
revenue stamps from any deed; or who improvises false stamp imprints;
or who alters in any manner a stamp imprint impressed upon any deed;
or who fraudulently affixes a lesser amount of stamps than are required
by the provisions of this article; or who forges or counterfeits the
revenue stamps hereby authorized or who procures any impressions or
counterfeiting devices; or who willfully removes or alters cancelled
revenue stamps or the markings or stamp imprints thereon for the purpose
and with the intent of using or causing the same to be fraudulently
used again; or who knowingly buys, sells, offers for sale or gives
away such altered or restored stamps or stamp imprints for the reuse
by any other person; or who knowingly or willfully possesses, keeps,
sells or offers to sell any forged or counterfeit stamps; or who makes
a false certification or affidavit required by the provisions of this
article; or who aids, assists or abets in any way, either overtly
or in avoidance of the payment of tax hereby imposed, shall, upon
conviction before a Magisterial District Judge, be liable to a penalty
or fine of not more than $300 for each and every offense, together
with costs of prosecution, and shall be required to pay the amount
of the taxes withheld, and in default of the payment of the fine and
costs, shall be subject to imprisonment in the Allegheny County Jail
or Allegheny County Workhouse for a period not exceeding 30 days.
All taxes imposed by this article, together with all interest
and penalties, shall be recoverable by the Borough Solicitor as other
debts of like amount are recoverable.
This article has been enacted under the authority vested in
the Borough Council of the Borough of West View by Act No. 511 of
the 1965 Session of the General Assembly of the Commonwealth of Pennsylvania,
its supplements and amendments, the terms and provisions of which are hereby accepted
and adopted.