That no owner or holder of any bond or bonds of any such school district shall, for any failure to present or make proof of the same as aforesaid, be precluded or debarred thereby from enforcing collection of the same.44 Court to make necessary rules for collection and payment of the adjusted indebtedness. 386. The said court shall have power to make all needful rules, orders and decrees in the premises, and for the collection and payment by the school district or districts of said township or townships, borough or boroughs of the share of said indebtedness, respectively, apportioned to them, and of any sum of money decreed to be paid by any such new district to the school district of any township from which it was formed for any undue proportion of school property within the bounds of such new district, and may order the proper officers of the school district or districts of any said township or townships, borough or boroughs, or of either of them, to collect, by special taxation, an amount sufficient to pay the same, either in any one year or by annual installments, as to the court shall appear just and reasonable.45 Court may appoint receiver to whom money shall be paid. Duties of. 387. The said court shall have power, in its discretion, to appoint a receiver to whom the money due on account of indebtedness from each school district for the purpose aforesaid shall be paid, and it shall be his duty to pay over the amount so received by him to the holders of said indebtedness in such order or in such proportions as the court shall direct, and in case of any special taxation in any said school district, or in all of them, being ordered for or on account of any indebtedness as aforesaid, the collector of said special tax shall pay the same directly to said receiver.46 How indebtedness and balance in the treasury shall be credited. 388. The school district of each borough, in any of the cases aforesaid, shall be credited with the proper share of 44. Act June 24, 1895, Sec. 4, P. L. 259. 45. Act June 24, 1895, Sec. 5, P. L. 259. 46. Act June 24, 1895, Sec. 6, P. L. 259. such indebtedness due to the school district or districts of said township or townships at the time of the formation of such borough district, as shall have since been collected, and shall likewise be credited with its proper share of any unappropriated balance in the treasury of the school district or districts of said township or townships at the end of the current school year during which such borough district shall have been formed, and the said court shall have like power to equitably adjust and apportion the same.47 Costs, how paid. 389. The costs of said proceedings shall be paid by the school districts of the said several townships and boroughs in such proportions as the said court shall adjudge, and the orders and decrees of the said court in such proceedings may be enforced by attachment.48 ΤΑΧΑΤΙΟΝ. 390. Pennsylvania constitutional provision...... School board to determine the amount of tax.. 391. 392. Tax to be levied but once a year..... PAGE 168 168 168 395. 393. Legal requirements as to determining tax..... 394. Tax levy. Time of making the levy...................... Resolutions and proceedings of the board should appear upon the minutes........ 169 169 170 396. No tax to be levied by directors, except by affirmative vote of a majority. Votes. Minutes........ 172 397. The courts demand a substantial compliance with all the provisions of the act.... 172 298. Amount of tax and kind of taxables.......... 173 399. Amount of tax not to exceed the sum of state and county tax.. 173 400. County commissioners to furnish adjusted valuation........ 401. School tax limited.. 174 174 402. Construction of 29th section of Act May 8, 1854...... 174 404. 403. School directors to levy a per capita tax of one dollar............. Collection...... 175 175 405. Per capita tax to be in lieu of occupation tax........ 175 406. Occupation tax, per capita tax, implied repeal of statutes, Acts 1862, 1897..... 407. Subjects not taxable.. 175 176 408. Tax on trust property..... 414. Can only be levied when there is an ordinary tax levy........... 415. It must appear that tax was authorized and legal.......... 416. Not to be levied during division of district 177 409. Property held for use of minors residing in another state....... 177 Exonerations 410. 411. Purposes for which ordinary school tax may be used........... 412. Surplus of ordinary school tax may be used for payment of debts for building purposes........ 413. Special tax for building purposes... 417. Ordinary tax and building tax to be kept separate........ 418. Special tax must be devoted solely to purposes for which authorized..... 419. Special levy, mandamus, Act of 1835......... 183 420. Building tax cannot be diverted to ordinary school purposes... 421. Building tax cannot be levied for ordinary repairs.................... 422. May be used to lease a building for school purposes... 423. If excess tax be levied, collection will be enjoined.......................................... 185 424. Misappropriation by directors will render them personally liable........... 425. Taxation for purposes of library.. 426. Cannot be levied to pay for purchase of library already pur 180 181 181 181 182 PAGE 429. Assessment of taxes, county commissioners to furnish copy of last adjusted valuation......... 430. Additional assessment, persons subsequently moving in dis 187 188 188 188 433. Fraudulent assessment a misdemeanor... 434. Assessment in cities of the third class.... 189 189 435. Collection of taxes in boroughs and townships. Election of tax collector....... 189 436. Tax collector's bond. Renewal, Act June 6, 1893.......... 437. Vacancies, how filled....... 190 190 438. Filling vacancies under Act July 2, 1895...... 439. Collector to give bond and be sworn... 440. When duplicate to be issued...... 442. Book to be kept and subject to inspection.... 191 443. Public notice to be given, term of payment... 192 444. Collectors may levy upon goods for unpaid taxes, and imprison delinquent where no goods......................... 192 445. Collector may sue delinquent for recovery of unpaid taxes...... 193 446. Days and times fixed for payment.... 447. Compensation of collectors.... Board of school directors and collector shall meet together an- 195 451. Directors liable for unlawful settlement........ 196 452. Failure to make monthly statement and payment a misde meanor.. 196 453. Collector to pay taxes collected to officers legally entitled...... 196 454. Misappropriation of tax fund, embezzlement...... 455. Judgment against collector for amount due from him. 196 197 456. Section 13, Act April 11, 1862, not affected by Act June 25, 1885...... 197 457. Settlement of accounts by borough auditors........ 198 458. Suit on bond cannot be entered until after settlement by auditors........ 198 459. Suit on bond properly brought in assumpsit....... 198 460. Collector bound by auditor's settlement where he does not appeal......... 199 461. Taxes charged on unseated lands........................ 199 462. Effect of repealing clause of Act of June 25, 1885...... 199 463. The Act of June 25, 1885, does not repeal the Act of 1854........ 199 464. The Act of June 25, 1885, is constitutional.... 200 465. Collection of taxes in cities of the third class.... 200 466. Treasurer of cities of the third class, shall ex-officio be school Pennsylvania constitutional provision. 390. The Constitution, Article X., Sec. 1, requires the General Assembly to provide "for the maintenance and support of a thorough and efficient system of public schools." Taxation is one of the means adopted to effect this purpose. School board to determine the amount of tax. 391. The school directors or controllers of every district shall annually, before the 1st of July,' and by votes of not less than a majority of the members of the board, determine the amount of school tax which shall be levied on their district for the ensuing school year, which shall, together with such additional sums as the district may be entitled to receive out of the state appropriation, and from other sources be sufficient and necessary to keep the schools of the district in operation not less than seven nor more than ten months in the year, provided that the length of the annual term may remain as at present in districts where the maximum amount of tax allowed by law to be levied for school purposes, together with the amount of state appropriation to which the said districts are entitled, shall be found insufficient to keep the schools open a greater length of time than six months.3 Tax to be levied but once a year. 2 392. The answer of the board of directors in proceed. ings had against them to restrain them from levying a second tax during the same year, set forth that "The term for the school year had been fixed at ten months, and teachers employed for that term. New school buildings were erected, and, subsequent to the June levy, the roof of the school building was found to be in bad repair. Severe storms occurred and injured the school property, which had not been forseen, and, in order to protect said property and furnish new buildings, this tax of December, 1887, was levied; without this it would have been impossible to maintain schools, or to protect school property. |