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collector requesting the payment of any occupation tax of any employee or employees, deducts, from any wages then due or that may thereafter become due and owing to such employee or employees, the amount of such occupation tax, and fails to pay the same over to the collector of school taxes in any district, within thirty days after making such deduction or deductions, such person, firm, or corporation shall forfeit and pay to the said school district a sum equal to the amount of such occupation tax collected from such employee or employees as aforesaid, which sum, together with costs, may be recovered by the said school district in an action of assumpsit against said person, firm, association, or corporation failing to pay over such tax, as debts of like amount are now recoverable. In the collection of any judgment recovered for any such delinquent occupation tax against any person, firm, association, or corporation, the defendant therein shall not be entitled to the benefit of any exemption, appraisement law, or stay of execution.
Section 559. In every school district of the sec- Duties of ond, third, or fourth class in this Commonwealth, collector. every collector of school taxes shall proceed to collect the taxes set forth in the duplicates furnished to him, and pay the same over at least once every month, as hereinbefore required, and every such collector of school taxes shall fully account for and pay over to the treasurer of the school district, in which he is appointed or elected, the total amount of school taxes appearing upon the tax duplicate furnished to him, on or before the first day of June in each year, less such amount as he may be exonerated from by the board of school directors, and also less such an amount of unpaid taxes as is assessed and levied upon real property in said school district upon which there is no personal property out of which such school taxes might have been or could have been collected.
Section 560. In all school districts of the second, third, and fourth class, no tax collector shall be re- lector shall not appointed, or be authorized to collect any school taxes in any school year, unless he shall first have settled his duplicate in full with the board of school directors for the preceding year, in the manner herein provided.
Section 561. To all school taxes assessed and levied Penalty added in all school districts of the second, third, and fourth Arst. class in this Commonwealth, which are not paid on or before the first day of October in the year in which they are assessed and levied, there shall be added a penalty of five per centum, which shall be collected at the same time as and in addition to the school taxes of which it is made a part. No discounts or rebates shall be allowed on the payment of any school taxes assessed and levied in any school district of the second, third, or fourth class.
Estimate of funds required.
Section 562. In all school districts of the second, third, and fourth class in this Commonwealth, all unpaid school taxes assessed and levied upon real property upon which there is no personal property out of which the same can be collected, shall be certified by the tax collector to the secretary of the board of school directors, together with a proper description of the property upon which the same is levied, on or before the first day of June each year. All delinquent school taxes so certified to the board of school directors in any school district of the second, third, or fourth class, by any school tax collector, shall be collected by said board as provided by law.
Section 563. The board of school directors of each school district of the second and third class shall, and the board of school directors of eacli district of the fourth class may, annually, at or before the time of levying the annual school taxes, prepare an approxi. matc estimate of the amount of funds that will be required by the school district in its several departments for the following fiscal year. Such annual estimate shall be apportioned to the several classes of expendi. tures of the district as the board of school directors thereof may determine. The total amount of such estimate shall not exceed the amount of funds, including the proposed annual tax levy and State appropriation, available for school purposes in that district.
Section 564. In all school districts of the second and third class, each school order shall, and in all school districts of the fourth class may, state on its face the particular item of the annual school estimate upon which the same is drawn.
Section 565. The tax duplicate to be certified by the county commissioners, the city clerk, or other proper official to every school district of the second, third, or fourth class, shall, in each proper district, include such territory as is attached to another district, but by the provisions of this act becomes a part of the district in which it is situated, on the first Monday of July, one thousand nine hundred and eleven (1911).
Section 566. In case any tax collector shall convert to his own use in any way whatever, or shall use by way of investment, any portion of the school funds collected by him, or shall prove to be a defaulter, or shall fail to pay the proper school treasurer at such times as are specified in this act, then every such act shall be deemed and adjudged to be an embezzlement of so much of said money as shall thus be taken, converted, invested, collected, and not paid over as specified by this act, and which is hereby declared to be a misdemeanor; and every such tax collector, and every person aiding or abetting, or being in any way accessory to, said acts or any of them, and being duly convicted thereof, shall be sentenced to pay a fine, for
Statement on order.
the use of the school district, of not less than twenty.
Section 601. The board of school directors of each Grounds and district shall provide the necessary grounds and suitable school buildings to accommodate all the children between the ages of six and twenty-one years, in said district, who attend school. Such buildings shall be constructed, furnished, equipped, and maintained in a proper manner as herein provided, suitable provisions being made for the heating, ventilating, and sanitary conditions thereof, so that every pupil in any such building may have proper and healthful accommodations.
Section 602. In order to comply with the provisions a of this act, and subject to the conditions thereof, the real estate. board of school directors of each district is hereby vested with the necessary power and authority to acquire, in the name of the district, by purchase, lease, gift, devise, agreement, condemnation, or otherwise, any and all such real estate, either vacant or occupied, as the board of school directors may deem necessary to furnish suitable sites for school buildings and play grounds for said district, or to enlarge the grounds of any school property held by such district, and to sell, convey, transfer, dispose of, or abandon the same, or any part thereof, as the board of school directors may determine. · Section 603. No property that has heretofore been property acquired by, conveyed or granted to, any school district in this Commonwealth for school purposes, or which may hereafter be acquired by any school district for school purposes, shall be considered as abandoned until the board of school directors of such districts shall pass, by a vote of the majority of the members of the board, a resolution declaring it to be the intention of such district to vacate and abandon the same, whereupon all right, title, and interest of such district in such premises shall be fully. terminated.
Section 604. The location and amount of any real Real estate. estate required by any school district for school purposes shall be determined by the board of school directors of such district, by a vote of the majority of all the members of such board: Provided, That no new school building shall hereafter be erected without a Play-ground. proper play-ground being provided therefor,
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Taking of real estate without agreement with owner.
for school purposes.
Section 605. Whenever the board of school directors of any district cannot agree on the terms of its purchase with the owner or owners of any real estate that said board has selected for school purposes, such board of school directors, after having decided upon the amount and location thereof, may enter upon, take possession of, and occupy such land as it may have selected for school purposes, and designate and mark the boundary lines thereof, and thereafter may use the same for school purposes according to the pro
visions of this act. School funds are Section 606. The school funds which may be raised property so takon. by taxation in any school district shall be pledged,
and hereby are made security, to the owner or owners of any property taken for school purposes, for all damages they may sustain on account of the taking of such property by the district for school purposes.
Section 607. The title to all real estate acquired by any school district in this Commonwealth by condem nation proceedings, as herein provided for, shall be
vested in such school district in fee simple. Eminent domain Section 608. The board of school directors of any
school district may enter upon and acquire any land in said district, either vacant or occupied, that it may require for school purposes, in compliance with the provisions of this act, except the following:
Any burial-ground, or any land belonging to any incorporated institution of learning, incorporated hospital association, or unincorporated church, incorporated or unincorporated religious association, which land is actually used or held for the purpose for which such burial-ground, institution of learning, hospital, association, church, or religious association was established.
Section 609. When the board of school directors of
any district shall enter upon and occupy lands for tion Court.
school purposes, as herein provided, it or the owners of such premises, or any one of them in behalf of all of them, may present a petition to the court of common pleas of the county in which such land is situated, setting forth the facts, giving a description of the premises taken by metes and bounds, and the names
of all the owners thereof; whereupon the said court Appointment shall appoint a jury of viewers, consisting of three
competent and disinterested residents of said county, and shall fix a time for a hearing when they shall view said premises. Said time shall not be less than ten or more than thirty days after their appointment, of which time and place five days' notice shall be given by the petitioners to said viewers and other parties in. terested. If on account of non-residence, or for any other reason, personal notice cannot be given, notice shall be given of such view by registered letter, or by advertisement, or otherwise, as the court may direct,
Owners of land so taken may peti
Section 610. At the same time and place fixed for Duties of viewers said view, the said viewers, having first been duly sworn or affirmed to perform their duties with fidelity and according to law, shall view and examine the premises so taken by said school district, and, after hearing such parties as may desire to be heard, shall decide and make a true report to said court concerning the matters set forth in such petition and submitted to them, and, taking into consideration the quality and location of and the improvements upon the land so taken and occupied for school purposes as aforesaid, and taking into consideration the damages sustained and the benefits accruing, shall estimate and determine what amount of damages, if any, have been sustained by the owners of such premises by reason of the taking of said land by the school district, and to whom payable, if they can ascertain the legal owners thereof. Such hearing may be adjourned from time to time as such viewers may direct, and the said school district and the parties interested shall have at least five days' notice of the filing of such report. If the actual owner of such premises, or any part thereof, by reason of non-residence or otherwise, cannot be notified, notice of the filing of such report Filing of report. shall be given as directed by the court.
Section 611. If no exceptions are filed to, or appeal Appeal from retaken from, said report by any party interested within thirty days after the filing thereof, the same shall be confirmed absolutely by the court, and the amount awarded therein to any person shall be a valid debt and obligation of said school district, collectible as herein provided.
Section 612. If on account of any liens existing May pay money against such premises, or if the actual owners thereof it cannot be found, or if the owners or any of them refuse the amount awarded by such report, or if, for any other reason, the said school district cannot pay the sum awarded for such damages to the persons legally entitled thereto, it may pay the same into court, and thereafter the owners of such premises or its lien creditors shall look to said fund for all damages accruing to them on account of the taking of said property.
Section 613. If exceptions to said report are filed Exception to by any interested party, or if an appeal is taken, the report. said exceptions or appeal shall be disposed of according to the rules of said court.
Section 614. All costs and witness fees in any such cast shall be paid by the school district: Provided, That in cases where an appeal is taken by any property owners from the award made by any board of viewers, and the appellant does not recover a verdict for a greater amount than the viewers awarded, the appellant shall pay all costs of such appeal and trial.
into court in certain cases.
Cost and fees.