the passage of the law was thirteen mills on the dollar, ten mills for county and three mills for state purposes. The state tax has since been taken off real estate, but this does not affect the amount of school tax that can be levied, for the reason that it was the obvious intention of the law to fix that amount at thirteen mills on the dollar, and thus avoid the perplexing changes that would otherwise cripple the financial management of school affairs." 19 County commissioners to furnish adjusted valuation. 400. That for the purpose of enabling the board of directors or controllers to assess and apportion the tax for the ensuing school year, the county commissioners shall, when required, furnish the president or secretary of the board with a correct copy of the last adjusted valuation of proper subjects and things made taxable in the same, for state or county purposes, which said property, subjects and things are hereby made taxable for school purposes, according to the provisions of this act.20 School tax limited. 401. The 29th section, of the act of May 8, 1854, P. L. 617, to which this is a supplement as above set forth, "shall not be construed to authorize the taxation of any object or property, for school purposes, which shall not be contained in the copy of the last adjusted valuation of proper subjects and things made taxable for state or county purposes, furnished to the board of directors, or controllers, by the county commissioners."'21 Construction of 29th section, Act of May 8, 1854. 402. "This section (29, act May 8, 1854, P. L. 617) furnishes to the board of directors a schedule of those objects upon which they may assess their tax. Now, it matters not that certain articles, found in those assessment lists, are taxable only for state, and others only for county purposes, because all are made taxable for school purposes without distinction. 19. 20. 21. Pa. School Laws and Decisions, 1903, page 185. The act refers in general terms to subjects taxable for state and county purposes, in order that the valuations may be uniform, and that those made for the county commissioners may become valuations for the school assessments; uniformity is thus obtained and expense avoided. Nevertheless, these school assessments are none the less separate and independent, because based on the county and state valuations. Clearly the legislature of 1862 understood, as we do, that the act of 1854 authorized but one uniform rate of assessment on all property made subject to school tax."22 School directors to levy a per capita tax of one dollar. 403. It shall be lawful for school directors or school controllers of any city, borough or township within this commonwealth, to levy and collect, annually, a per capita tax of one dollar for school purposes from each and every male inhabitant of the age of twenty-one years and upwards within their respective district.23 Collection. 404. The per capita tax authorized in the first section of this act shall be levied and collected at the same time and in the same manner as school taxes are now levied and collected by law.24 Per capita tax to be in lieu of occupation tax. 405. The per capita tax herein authorized shall be in lieu of the occupation tax for school purposes, and this act shall in no wise limit or abridge the power of school directors or controllers to levy a tax on real and personal property for school and building purposes. 25 Occupation tax, per capita tax, implied repeal of statutes, acts 1862, 1897. 406. The act of July 22, 1897, authorizing directors to levy and collect a per capita tax repeals the act of April 11, 1862, providing for the levying of an occupation tax.26 22. Conyngham School District's Appeal, 77 Pa. 265, 1875. 23. Act July 22, 1897, Sec. 1, P. L. 305. 24. Act July 22, 1897, Sec. 2, P. L. 305. 25. Act July 22, 1897, Sec. 3, P. L. 305. 26. Phillips vs. Barnhart, 27 Pa. Superior Ct. 26, 1904. Subjects not taxable. 407. All churches, meeting houses, or other regular places of stated worship, with the grounds thereto annexed necessary for the occupancy and enjoyment of the same; all burial grounds not used or held for private or corporate profit; all hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, found, endowed and maintained by public or private charity; and all school houses belonging to any county, borough or school district, with the ground thereto annexed and necessary for the occupancy and enjoyment of the same; and all court houses and jails, with the grounds thereto annexed, be and the same are hereby exempted from all and every county, city, borough, bounty, road, school and poor tax: Provided, That all property, real or personal, other than that which is in actual use and occupation for the purposes aforesaid, and from which any income or revenue is derived, shall be subject to taxation, except where exempted by law, for state purposes, and nothing herein contained shall exempt same therefrom: And provided, That all property, real and personal, in actual use and occupation for the purposes aforesaid shall be subject to taxation, unless the person or persons, association or corporation, so using and occupying the same, shall be seized of the legal or equitable title in the realty and possessor of the personal property absolutely.27 A municipality is not subject to the general tax laws, and its property owned and used for public purposes is not taxable unless specifically made so by law.28 County poor house not taxable.29 Where a city owns real estate situated in an adjoining township, part of which it uses to secure the purity of its water supply, and part for the use and enjoyment of the 27. Act of May 29, 1901, P. L. 319. 28. County of Erie vs. City of Erie, 113 Pa. 360, 1886. 29. Schuylkill County vs. School Directors, 42 Pa. 21, 1862. public as a park, such real estate is not taxable for county, school or road purposes, either by county, school district or township.30 Market house, the property of a borough, is not subject to school or building tax.31 Public libraries, museums and art galleries exempt.32 Tax on trust property. 408. All money now, or hereafter, to become taxable for common school purposes, and held, used or invested by any person, company or corporation in trust, for the use, benefit or advantage of any other person, company or corporation, shall only be assessed in, and subject to school tax, for the benefit of the school district within which the trustee thereof resides, or has his usual place of business; and all real estate, so taxable for school purposes, and in the charge or possession of any trustee, as aforesaid, shall be assessed in, and subject to school tax, for the benefit of the school district within which the same is situated.33 Property held for use of minors residing in another state. 409. "Personal property held for use of minors residing in another state, is taxable for school purposes in the county where the guardian resides, and where he holds it for the minor's use, under the act of April 22, 1846." 34 Exonerations. 410. The board shall have the right at all times, to make such abatements or exonerations for mistakes, indigent persons or unseated lands, as to them shall appear just and reasonable; and the secretary shall enter on the minutes the names of all persons in whose favor such abatements or exonerations were made, together with the reasons therefore. 35 30. Reading vs. Berks County, 22 Pa. Superior Ct. 373, 1903. 31. Carlisle Borough School District vs. Carlisle Borough, 11 D. R., 294, 33. Act April 11, 1862, Sec. 7, P. L. 471 34. West Chester School District vs. Darlington, 38 Pa. 157, 1861. 35. Act May 8, 1854, Sec. 31, P. L. 617. Section 10 of the act of 1885 provides that exonera tions may be made by the authorities and in the manner as heretofore." The method of exoneration as to school tax is provided in section 31 of the act of 1854. After the act of 1885, as well as before, exonerations are to be made by the several authorities, and in the same manner as before.36 Purposes for which ordinary school tax may be used. 411. "School tax is applicable to the payment of teachers' salaries, school books and supplies, fuel, stationery for the board, salary of secretary, and all other ordinary annual expenses necessary to keep the schools in operation. Also, when there is no building tax or fund, occasional repairs and additions to furniture and apparatus are to be paid for out of the ordinary school tax." "Debt from a former year, for school purposes, should be provided for by an addition to the ordinary school tax of the next year. 9937 Surplus of ordinary tax may be used for payment of debts for building purposes. 412. The principal question in this case is whether any of the ordinary school taxes can be required to be applied to a debt contracted for building purposes. There is a noticeable difference between the provision in the act of 8th May, 1854, for collecting the tax for ordinary school purposes, and that for collecting the tax for building purposes. The thirty-third section, providing for the latter, declares that it shall not exceed the amount of the regular annual tax for such year, and shall be applied solely to the purpose of purchasing and paying for the grounds and the buildings or erection of buildings thereon. The sections relating to the ordinary annual tax have no restriction, except that to be inferred from the duty of keeping the schools open for at least five months in the year. building tax cannot be diverted to ordinary purposes; but it is not a consequence that none of the ordinary taxes shall be appropriated to the payment of debts for building. 36. School District vs. Pitts, 184 Pa. 156, 1898. 37. Pa. School Laws and Decisions, 1903, page 185. The |