The county commissioners of the city and county of Philadelphia be and they are hereby directed and required, upon the application of any inspector of elections of any ward or district in the city or county aforesaid, to furnish the said inspector with a certified copy of all persons assessed in the ward or district to which the said inspector belongs, who have not paid a state or county tax for two years preceding such application: Provided, That nothing in this section shall be construed to disqualify any person from voting whose receipt for state or county tax may bear a date subsequently to the making out of said list.