Page images
PDF
EPUB

house. When they decide which of these methods is best adapted to the exigency and the best interests of the district, they must next inquire whether the ordinary school tax will yield a sufficient sum of money to maintain the schools and provide the additional school house accommodation. If it will not, then the circumstances have arisen which will justify the exercise of the power to levy and collect a special tax.

"In the case at bar it appears that the directors of Emporium School District found four hundred and nine persons applying for admission to their school. Their school house furnished accommodation for only three hundred and thirty. What should they do to provide for the eighty persons whom they could not accommodate? It was their duty under the law to make some provision for them, and they deliberated as to the best way in which to perform that duty. Their first plan was to erect a new school house of sufficient size to accommodate the whole number applying, and to supply the probable demand for some years to come; but the expense of such a structure would make it necessary to incur a considerable debt. The question whether the debt should be contracted for this purpose was submitted to the decision of the qualified voters of the borough and their decision was against it. The directors were thus shut up to the necessity of meeting the demand upon them in a less expensive way. They decided, and, so far as we can judge from this record, decided wisely, that it was not best to enlarge a building which was old and illy adapted to the wants of the district; nor to buy a building for a temporary purpose; but to rent suitable rooms and fit them up for occupancy until the district should be able to make suitable permanent provisions for the scholars within its limits. Having determined what must be done they found the school tax did not provide the means of doing it. They accordingly levied a special tax to enable them to do what the law required them to do, viz., to make provision for the eighty persons applying for admission to the school for whom they had no room in the school house belonging to the district.

"In the case before us it is clearly the duty of the directors to provide for the eighty persons residing in the' district and demanding admission to the public schools." They cannot make provision by the erection of a suitable building or the purchase in fee of such building, because of an existing debt which voters refuse to increase. If they cannot apply the proceeds of the special tax to the purchase of a leasehold, then they cannot perform the duty which the law has laid on them. The eighty applicants must be denied admission to the school, and the doors closed against them indefinitely. This could not have been the intention of the law-makers and we could not adopt such a construction unless the language employed by them left us no alternative. We are of opinion that the purchase of a leasehold was a proper way to provide for the persons applying for admission to the school in Emporium; and that the levy of a special tax was a proper and lawful mode of raising the money necessary to pay the price, and fit up the building for use as a schoolhouse."50

If the tax levied is clearly in excess of the sum required for any purpose, its collection will be enjoined.

423. Even where legislative authority is given to tax for certain purposes, yet if the tax levied is clearly in excess of the sum required for that purpose, its collection may also be enjoined.51

On a bill in equity to restrain the collection of a building tax a preliminary injunction will be continued where it appears from the defendant's own testimony that only a small portion of the tax was to be used for building purposes; that the alleged purpose was to use the larger part of the tax in paying debts, although there were no debts shown which could be legally paid out of such a fund, and that the school district had large assets in the shape of sums due from former collectors and treasurers.52

But "An injunction to restrain collection of an alleged excessive tax will be refused where it appears that the

50. Hackett vs. Emporium School District, 150 Pa. 220, 1892.

51. St. Clair School Board's Appeal, 74 Pa. 252, 1873.

52. Mitchell vs. Kearns, 16 Pa. Superior Ct. 354, 1901.

levy is not excessive or illegal, but necessary to the furnishing of reasonable school facilities to the pupils of the district."53

Misappropriation of tax may render directors personally liable.

424. The subsequent misappropriation of a portion of the proceeds of a special tax may render the directors personally liable to the district. 54

Taxation for purposes of free public libraries.

425. It shall be lawful for said board to levy a tax for the purchase, improvement and maintenance of said library, not exceeding one mill in any one year, which tax shall be included in the tax levy made for school purposes, upon the same subjects of taxation, and shall be collected at the same time and in the same manner. 55

Where library is purchased with money of the general school fund, a library tax cannot subsequently be levied to replace the

same.

426. According to the testimony of the defendants, the levy of the one mill for special purposes, complained of, was to replace in the general school fund,—so far as it would go for that purpose,-what was expended by the defendants in the year 1896, from the latter fund, for the purchase of a school library, therein causing a deficit in such fund for general school purposes, and on account of which the auditors of the school district for that year have surcharged the directors. It is to be observed, in the first place, that the act in question provides, not for a levy to pay for a library already purchased, paid for and belonging to the district, but for the purchase, improvement and maintenance of; and under the authority of Conner's Ap. 103 Pa. 356, the power of the directors to make such levy is extremely doubtful to say the least." The tax The tax was restrained by the court.56

53. Lehigh Coal, &c., Co. vs. Rahn School District, 9 D. R. 692, 1900. Hackett vs. Emporium School District, 150 Pa. 220, 1892.

54.

55. Act April 20, 1905, P. L. 231, amending Section 3, Act June 28, 1895, P. L. 411.

56. Lueder vs. Caffrey et al., 9 Kulp 144, 1897.

Lien of taxes.

427. All taxes which may hereafter be lawfully imposed or assessed on any property in this Commonwealth, in the manner and to the extent hereinafter set forth, shall be and they are hereby declared to be a first lien on said property, together with all charges, expenses and fees added thereto for failure to pay promptly; and such liens shali have priority to, and be fully paid and satisfied out of the proceeds of any judicial sale of said property before, any other obligation, judgment, claim, lien or estate with which the said property may become charged, or for which it may become liable, save and except only the costs of the sale and of the writ upon which it is made.57

When and how claims must have been filed.

428. Claims for taxes must be filed in the court of common pleas of the county in which the property is situated, on or before the last day of the second calendar year after that in which the taxes or rates are first payable. Upon each tax claim a writ of scire facias must issue within five years from its filing, and verdict must be recovered or judgment entered on the scire facias within five years after it is issued. Final judgment must be entered on the verdict within five years after its recovery. After judgment is entered, it must be revived by writ of scire facias to revive the judgment; or by judgment thereon within each recurring period of five years. If a claim be not filed within the time aforesaid, or if it be not prosecuted in the manner and at the times aforesaid, it shall be wholly lost.58

Assessment of taxes. County commissioners to furnish copy of last adjusted valuation.

429. This adjusted valuation is the basis for assessments by the board of school controllers. A levy by the board of school controllers upon an assessment made by ward assessors in 1889 would not be a valid assessment. The assessment should be made upon the valutaion as adjusted by the commissioners in 1888.59

57. Act June 4, 1901 Sec. 2, P. L. 364.

58. Act June 4, 1901, Sec. 10, P. L. 364.

59. Witherop vs. Titusville School Board et al., 7 Pa. C. C. 451, 1892.

Additional assessment made of those moving into district between last assessment and the 1st of May in each year.

430. It shall be the duty of the several assessors to assess such persons as may remove into the respective districts between the last assessment and 1st day of May in each year, or who may have been omitted from the last assessment, and to return their names, with the amount of state and county tax payable by each, to the board of school directors, who shall thereupon assess the amount of school tax payable by such persons, which tax shall be collected as in other cases; and for taking such assessment the assessor shall be paid by the county commissioners the same compensation per diem as now allowed by law. 60

Assessment in new districts.

431. At the next annual assessment after the erection of any such new common school district, it shall be the duty of the county commissioners of the proper county to cause a separate assessment of the subjects and things liable to school tax in each portion of the new district lying within his proper township to be made out by the proper assessor thereof, and to be returned to them, wherefrom, after adjustment, they shall cause to be made a correct copy of the assessment thus obtained, in every portion of the new district, and shall furnish the same to the secretary thereof, and they shall, in like manner and at the same time, cause to be made out and furnished to the state superintendent of common schools, a full list of all the taxable inhabitants of said new district, according to the provisions of the fortyninth section of the act to which this is a supplement; and they shall pay out of the county funds to said assessors, the usual compensation for the services enjoined by this section.61

Assessment in independent districts.

432. That the assessors in each and every township, where any portion of said township may be included within the limits of an independent school district, shall write on

[blocks in formation]
« ՆախորդըՇարունակել »