a district as before. The law has no provision by which the summary abolition of an old district results from the creation of a new one out of part of its territory, and provides no test for determining whether the old one is left capable of the necessary functions of a school district.3 Distinct municipal corporation. 23. Boroughs are distinct municipal corporations from townships. This is recognized in all the statutes of our state. By the act of April 3, 1859, it is provided that any borough incorporated from within a township shall be distinct and separate therefrom. The same act provides for the election of school directors. By the act of May 8th, 1854, it is provided that every borough erected after the passage of that act shall constitute a school district subject to the provisions of that act. By these acts it is clearly indicated that the formation of boroughs within townships make them an entirely separate and distinct class of municipal corporations from townships and makes them subject to a different class of laws known as borough laws. When boroughs are so constituted they are no longer controlled and regulated by the laws relating to those townships but are governed by the statutes regulating boroughs and all local legislation conflicting with the acts of assembly to boroughs must give way.4 Board of health. 24. The school board of a township out of which a borough has been formed will not be required to act as a board of health for the territory occupied by the new borough during the remainder of the year.5 When cutting boroughs out of townships does not create new school district. 25. Whenever a borough has been or shall be erected out of a portion of a township, leaving the remaining portion 3. Old Forge School District's Indebtedness, 22 Pa. Superior Ct. 239 1903. 4. Commonwealth vs. School Directors, 8 Pa. Superior Ct. 257, 1898. 5. Commonwealth vs. School Directors, 51 P. L. J. 374, 1904. of a township without a school house, and with less than ten resident freeholders, and less than twenty-five resident children between the ages of six and sixteen years; then, and in such case, the creation of such, borough shall not cause a division of the school district of the township out of which such borough was formed; but the school district, as it existed in such township before creation of such borough shall be and remain as theretofore: provided, however, that whenever it shall be made to appear to the court of common pleas of the proper county, by petition of at least twenty freeholders of such undivided school district, and proper hearing, that the portion of such school district outside the borough has at least ten resident freeholders and twenty-five children, as aforesaid; then the said court, in its discretion, may decree that said school district shall be divided into two districts, one consisting of the territory within such borough, and the other to consist of the part of the original township territory not included within such borough lines." Division of property upon formation of new district. 26. When a school district is formed, the court establishing the same shall determine, on hearing, whether an undue proportion of the real estate and school houses, belonging to the old district or districts are within the bounds of the new district, and if so, how much money shall be paid therefor by the new to the old district or districts, and if any money be on hand, or debt unpaid, or any tax, or other claims, be uncollected after settlement of all accounts of the current year, the proper court shall divide said money, or debt, amongst the districts, in such proportions, and shall make such order as to uncollected tax, or other claims, as shall be just; and any sum thus decreed to be due by any district, to any district or individual, shall be entered, in the nature of a judgment against the same, and shall be subject to execution in the manner prescribed by the twenty-first section of the general common school law 6. Act February 5, 1903, sec. I, P. L. 4. of the eighth of May, one thousand eight hundred and fiftyfour.7 Act of 1862 is a remedial law. 27. The act of 1862 is a remedial law. Its object was to provide for an equitable division of the school property, not according to the needs of the respective districts, but in such a way as to justly distribute the burden of taxation.8 Division of property. 28. When a new school district is formed, the court shall determine whether an undue porportion of the real estate and school houses, belonging to the old district, is within the bounds of the new, and, if so, how much should be paid by the new to the old district, means an undue proportion, not of school facilities, but of value. The best method of apportionment seems to be to determine what share of the total value is due to the contributions of each district, and whether, tried by this test, the new district has more realty than its own contribution entitles it to claim. As the contribution of each district is raised by taxation, the apportionment should be according to taxable value. The same method should be followed in dividing the money on hand and the debts. Interest on debts should be divided from the date of incorporation of the new district. But interest on the money in hand and upon the undue proportion of the realty, where a dispute exists, should not begin until a time has elapsed long enough to allow an appeal to the court to be carried through.9 Division of state appropriation. 29. The part of the state appropriation is to be divided according to the ratio of taxables.10 Division of property upon the enlargement of school districts. 30. Whenever, heretofore, a common school district has been, or hereafter shall be, enlarged by the annexation of a 7. 8. 9. IO. Act April 11, 1862, sec. II, P. L. 474. In Re School Dist. of Luzerne Borough, 3 Kulp 162, 1884 part or parts of a township, or townships, the court of quarter sessions of the proper county shall determine, on hearing, whether an undue proportion of the real estate and school houses belonging to the old district or districts, is within the bounds of such enlarged district, and if so, how much money shall be paid therefor by such enlarged district to the old district or districts; and if any money be on hand, or debt unpaid, or any tax or other claims be uncollected, after the settlement of all such accounts prior thereto, the said court shall divide said money or debt amongst the districts, in such proportions-and shall make such order as to uncollected tax or other claims-as shall be just; and any sum, thus decreed to be due by any district to any district or individual, shall be entered in the nature of a judgment against the same, and shall be subject to execution, in the manner prescribed in the twenty-first section of the general common school law, on the eighth of May, one thousand eight hundred and fifty-four." Annexation of land. 31. The several courts of quarter sessions of this Commonwealth shall have authority, within their respective counties to annex land, or parts thereof, of persons resident in one township or borough of another township, borough, or to a city containing not more than ten thousand inhabitants for school purposes, so that when so annexed the applicant shall pay his school tax and be included within the school district to which it is so annexed for educational purposes, and remain connected with the district, or township, or borough of his residence for all other purposes; and the said court shall, upon the petition of any one desiring such change, proceed by views and reviews, in the manner and under the restrictions provided under the act of the general assembly, approved April fifteenth, one thousand eight hundred and thirty-four, with its supplements, in regard to the alterations of the lines of any two or more adjoining townships. Provided, that all the costs of such proceedings shall be paid by the person or persons applying for such change: And provided further, that the transfer of lands, or parts thereof, of residents of a township or borough, to any such city for school purposes, shall only be by and with the consent of the board of school directors of both districts: And provided further, that this act shall not affect any case now pending in any of the courts of this Commonwealth."2 Purpose of act. 32. This act does not authorize the annexation of land which does not adjoin the school district to which it is annexed. 13 Contents of petition. 33. Where the petition fails to set forth that the land proposed to be annexed adjoins the township or borough to which it is desired to annex it, the petition is fatally defective. 14 Report of viewers. be filled at the 34. The report of the viewers must next regular term of the quarter sessions. Upon failure to do so an order cannot be made to file it nunc pro tunc. 15 When court may set aside decree. 35. Whenever, by proceedings in any court of quarter sessions of this Commonwealth, the land, or parts thereof, of persons, resident in one township or borough, has been or hereafter may be annexed to another township or borough, for school purposes, the said court may, at any time thereafter, upon application of one-third of the taxable citizens of the township or borough in which said land is situated, by petition setting forth that they desire the decree of the court, whereby the said land was so annexed, to be annulled and set aside, proceed to hear said application, and, if the court deem expedient, may annul and set aside said decree. 16 12. Act of April 17, 1876, P. L. 38. amending Act of April 15. 1867. 13. Heidler's Petition, 122 Pa. 653, 1888. 14. In Re Wolf's Petition, 8 Kulp, 181, 1896. 15. Mt. Pleasant School District, 20 Pa. C. C. 60, 1898. 16. Act June 8, 1881, Sec. 1, P. L. 69. |