22. For the purpose of enabling the board of directors or controllers, to assess 8 May 1854 § 29. and apportion the tax for the ensuing school year, the county commissioners shall, P. L. 623. when required, furnish the president or secretary of the board, with a correct County commiscopy of the last adjusted valuation of proper subjects and things made taxable in sioners to furnish the same, for state or county purposes; which said property, subjects and things adjusted valuation. are hereby made taxable for school purposes, according to the provisions of this act.(m)

tax.

23. The board of directors or controllers shall, on or before the first Monday in Ibid. § 30. June, annually, proceed to levy and apportion the said school tax, pursuant to this act, not exceeding the amount of state and county taxes authorized by law to be Apportionment of assessed, on all objects, persons and property, made or to be made taxable for state or county purposes;(n) and all taxes levied and assessed by the directors or controllers within each school year, shall be contained in the same duplicate: Provided, That any tax on trades, professions and occupations, or on single freemen, shall in no case be less than fifty cents.(0)

Ibid. § 31.

24. The board of directors or controllers shall appoint some suitable and competent person as collector of the school tax duplicate for each township, borough Tax collectors to or ward, who shall be allowed such compensation as may be agreed upon, not ex- be appointed. ceeding five per centum on the money collected, (p) for his services; and to whom Compensation. a warrant shall be issued by the president and countersigned by the secretary of Warrant. the board of directors and controllers, authorizing and requiring him to demand and receive from every person in such duplicate named, the sum wherewith such person stands charged, in the same manner and with like power and authority to enforce the collection of the same as is now or may hereafter be conferred by law upon the collector of county taxes ;(9) and the board shall have the right, at all Abatements. 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 therefor: Provided, That in Constable or treasthe event of their failure to procure a collector for any reason, they may appoint urer may be appointed. to that duty the constable or treasurer of the school district, who shall forfeit for every refusal to execute the same, by proof thereof being made before any alderman Penalty for refusal or justice of the peace, the sum of fifty dollars, which shall be added to the school to act." fund of the proper district.

Ibid. § 82.

25. No person shall be appointed collector of the school tax, unless he shall give bond in such amount as shall be determined by the board of directors or con- Collectors to give

trollers, and with such surety or sureties therein as shall be satisfactory to the di- bond. rectors or controllers, or a bond with mortgage of real estate sufficient to secure such

amount.

Ibid. § 33.

26. The board of directors or controllers in cities or boroughs, where the school property is vested in them, agreeably to the provisions of section 2d, may at Special tax may be any time, not oftener than once in each school year, levy a special tax, not ex- assessed for buildceeding the amount of the regular annual tax for such year, to be applied solely ing school-houses. to the purpose of purchasing or paying for the ground, and the building or erection of school buildings thereon;(r) which said tax shall be levied and collected at the same time, in the same manner, and with like authority, as the regular annual tax.(8)

27. Whenever school tax assessed on unseated lands in any district, shall not be voluntarily paid by the owner or owners thereof, the collector shall certify the same

cept in districts where the maximum amount of tax, allowed by law to be levied for school purposes, is insufficient to keep the schools open a greater length of time, by act 9 April 1872. P. L. 46.

* All

(1) The power of taxation is without appeal, and the courts cannot inquire into the mode in which it has been exercised, unless they transcend their powers. Wharton v. Directors of Cass Township, 42 P. S. 358. (m) The directors can only assess the school tax upon the subjects and things returned to them by the county commissioners. 2 Wh. Dig. 611, pl. 92. subjects or things made taxable for state and county purposes," are taxable for school purposes; money at interest is, therefore, taxable. Ibid. 611, pl. 97-99. And debts due by solvent debtors. Blickensderfer v. School Directors, 20 P. S. 38. But the bonds of a railroad company are exempted from taxation by act 1 May 1854, P. L. 535. Directors of York Borough v. Lewis's Administrators, 3 Luz. L. Obs. 411. The act 23 February 1866, P. L. 82, does not exempt real estate from taxation for school purposes. Conyngham School District's Appeal, 77 P. S. 265. National bank stock is taxable at its actual, not its par value. Carlisle School District v. Hepburn, 79 P. S. 159; s. c. 23 Wall. 480.

(n) Property held for the use of a non-resident minor, is taxable for school purposes, in the county, and for the benefit of the school district in which the

Ibid. § 84.

guardian resides. West Chester School District v. Darlington, 38 P. S. 157. But where the minor resides in one district, and the guardian in another, within the same county, the property is taxable for the benefit of the district in which the minor resides. Ibid. See 2 Wh. Dig. 611, pl. 93. And see infra 31. A county poor-house is not taxable for school purposes. Directors of the Poor v. Directors of North Manheim Township, 42 P. S. 21.

(0) Not less than one dollar, by act 21 May 1857, § 2. P. L. 632.

(p) The directors have no authority to allow any extra compensation. 2 Wh. Dig. 612, pl. 112-13. See Woolsey v. Durkin, 7 Luz. L. Reg. 97.

(7) They may issue a warrant, returnable in a shorter period than two years. And the collector may enforce payment by suit, after the expiration of his warrant. McCracken v. Elder, 34 P. S. 239.

(r) This tax cannot be diverted to ordinary purposes. German Township School District v. Sangston, 74 P. S. 454. Such as the purchase of school-books. Fitting v. Glassbrunner, 1 Pears. 544. Hamilton v. Kell, 8 Luz. L. Reg. 108.

(s) This section is a general one, and vests the power in boards of controllers in cities and boroughs, where the school property is vested in them; and in other cases, in the boards of directors. Blair v. Boggs Township School District, 31 P. S. 274. See infra 36.

P. L. 623.

8 May 1854 $34. to the proper county commissioners, who shall enforce the collection thereof, with the taxes assessed on unseated lands, for county purposes; and when so collected, shall be paid to the district treasurer, by orders drawn on the county

Tax on unseated

lands.

treasurer.

28. 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 the first 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.

29. As soon as the schools of any district have been kept open and in operation at least four months subsequent to the first Monday in June preceding, the president of the board of directors or controllers, shall certify the same, under oath or affirmation, together with the name of the district treasurer, and his post-office address, to the county superintendent, who shall immediately forward the same to the superintendent of common schools, who, upon the receipt of the same, shall draw his warrant on the state treasurer for the whole amount such district is entitled to receive from the annual state appropriation: Provided, That said board of directors or controllers shall also have made report of the condition of the schools in their districts, as directed in the 23d section of this act: And provided also, That the foregoing certificate shall have been transmitted to the superintendent of common schools within the school year for which the warrant is to be issued.

30. All boroughs and townships now connected in the assessment of county rates and levies, shall hereafter be separate and independent of each other, in the assessment of said rates and levies, and for school purposes; and the respective townships and boroughs so separated, shall elect their own assessors, and other officers, whose duty it shall be to exercise the same powers and authority as are now exercised by township assessors, generally, in the discharge of their duties in relation to the assessment of county rates and levies.

31. The 29th section of the act to which this is a supplement, 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.

32. Tax collectors are township, ward or borough officers, within the true intent and meaning of the general school law of 1849 and 1854; and school directors and treasurers of the school fund were and are exempt from serving as such collectors, within the meaning of said acts.

33. The school tax on all watches and pleasure carriages, shall be at the same rate, on the adjusted valuation thereof, as upon other property, taxable by rate, in the proper district, and no more.

34. 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; and this section, so far as the same is inconsistent with any former statute or decision, shall only take effect in the assessment and collection of school taxes levied for the school year, which will commence on the first Monday in June 1862, and the succeeding years.

35. The secretary of any board of directors or controllers may, at any time within one year from the delivery of the duplicate of school tax to the collector thereof, file a certificate, signed by the president, and attested by the secretary, in the office of the prothonotary of the court of common pleas of the proper county, stating the amount of said tax due and unpaid by said collector, at the date thereof; and it shall be the duty of the prothonotary to enter the same on his docket; which certificate shall, from such entry, have the same operation and effect as a judgment of said court, against said collector and his sureties; and execution may be issued thereon, in like manner as in judgments, for the amount remaining unpaid at the date of said execution, at any term of the court aforesaid.

36. It shall be lawful for the board of school directors of any school district in this commonwealth, by resolution of the board, to authorize the collection of the school tax in the manner hereinafter provided.

37. The board of school directors shall place in the hands of the treasurer a certified duplicate of the school tax, and it shall be his duty to give at least one month's notice of the time and place at which he will attend, at least one day, for the purpose of receiving school tax; and it shall be his duty to receive and receipt for all school tax given him, for three months after the date of said notice. Provided, That if any person, on or before the expiration of two months after the

date of said notice, shall pay to the collector the amount of his or her tax, such 21 April 1869 § 2. person shall be entitled to a deduction of five per cent on the amount thereof, and for the remaining month he shall make no abatement on the taxes received.

P. L. 87. Abatements..

Ibid. § 3.

against defaulters.

38. In case the taxes are not all paid on or before the expiration of three months from the date of said notice, the board of directors shall elect a collector, have the duplicate placed in his hands, and issue to him a warrant for the collection of the Warrants to issue unpaid tax on said duplicate; and he shall proceed to collect the unpaid tax assessed therein, with an addition of five per cent on the amount thereof, in the manner heretofore provided by law; he shall be allowed such compensation as may Compensation of be agreed upon, not exceeding five per cent of the money collected; and in addi- collector. tion, in case of distress and sale of goods, he shall receive the same fees as are now allowed by law to constables for a levy and sale upon a writ of execution; which fees he shall retain out of the proceeds of such sales, after deducting the taxes and the addition of five per cent thereon.

Ibid. § 4.

Repeal.

39. All acts or parts of acts for the collection of school tax that are hereby altered or supplied are hereby repealed, so far as they relate to districts in which the board of directors authorize the collection of school tax by the provisions of this act: Provided, That none of the provisions of this act shall apply to the cities Exceptions. of Pittsburgh or Allegheny, or to the counties of Cumberland, York, Franklin, Adams, Sullivan, Columbia, Montour, Northumberland, Chester, Delaware, Montgomery, Berks, Somerset, Bedford, Fulton, Allegheny, Luzerne, Indiana, Cambria and Jefferson.

P. L. 284.

assessed for cer

40. Whilst proceedings are pending in any court of this commonwealth for the 13 June 1874 § 1. division of any township or school district, or for the erection of any borough, it shall not be lawful for the school directors of the township or district proposed to No tax to be be divided, or out of which such borough is proposed to be erected, to levy, assess tain purposes, or collect any tax whatever for the purchase of ground or for school building pending proceedpurposes, except where the same shall be necessary to rebuild a school-house acci- division of a dentally injured or destroyed, or to pay a building debt previously incurred.

IV. Common school districts.

ings for the

district, &c.

P. L. 617.

41. A system of common school education be and the same is hereby deemed, 8 May 1854 § 1. held and taken to be adopted, according to the provisions of this act, in all the counties of this commonwealth; (4) and every township, borough and city of this common school commonwealth, or which shall hereafter be erected, shall constitute and be a school system declared district, subject to the provisions of this act;(u) but any borough which is or may general. be connected with a township in the assessment of county rates and levies, shall, What composes a with the said township, form one district: and the sum of two hundred and thirty Common school thousand dollars is hereby appropriated, as a common school fund, for the ensuing fund established. school year, to be appropriated as hereinafter prescribed.

school district.

Ibid. § 2.

School districts

trollers.

42. School districts which are composed of cities or boroughs, divided into wards for school purposes, at the time of the passage of this act, shall be constituted as follows, to wit: each ward shall retain its school property, both real and divided into wards. personal, and elect a separate board of directors, who shall exercise in their respective limits all the powers and duties of school directors, as regards the erection or repairing of school-houses, and the purchasing, renting or selling of school-houses and lots, and shall also levy, assess, collect and disburse in and upon their respective wards, all taxes rendered necessary to the proper exercise of the foregoing powers; but all other powers and duties pertaining to school directors, which are Powers to be conferred or enjoined by this act, shall be exercised in such city or borough by a exercised by conboard of controllers composed of the directors of the several wards, who are hereby authorized and required to perform all the duties belonging to boards of directors in single districts, with the exception contained in this section: Provided, When such That whenever all the boards of directors in any such city or borough shall volun- districts to be tarily execute deeds of conveyance to the board of controllers for all the school property belonging to their respective wards, and shall certify the same to the superintendent of common schools, then and in that case, such city or borough shall thereafter compose a single school district, in the same manner as districts not divided into wards- but the number of directors thereafter elected in such city or borough shall be three for each ward.

consolidated.

Ibid. § 3.

43. When a new district shall hereafter be formed, such district shall not be considered and recognized as a separate and independent school district, until after when new districts the termination of the current school year() in which it became a new district, to be recognized. and until it have a full board of directors, regularly elected or appointed, and

() This act is constitutional. Commonwealth v. Hartman, 17 P. S. 118.

(u) The directors cannot be compelled to establish a school district. 2 Wh. Dig. 604, pl. 5. The act of 1849 constituted every township, borough and ward in the commonwealth, existing at that time, into a separate school district, except where a borough and

township were connected in the assessment of county rates and levies. 2 Wh. Dig. 604, pl. 1.

(2) The old directors are to act during that term. Williams v. Crook, 17 P. S. 199. If a ward be divided, the offices of the directors who reside in the new ward are vacated. Election of School Directors, 11 Phila. 300.

P. L. 617.

8 May 1854 § 3. organized ;(w) except that the directors thereof shall have authority to levy, assess and collect tax, procure school-houses, and do all' other acts necessary to the commencement of the schools for the ensuing year.

Ibid. § 4.

Balance of funds how divided, on formation of new districts.

11 April 1862 § 10. P. L. 473.

When alteration

effect.

Effect thereof.

44. If any balance of school funds shall remain on hand, or be due to the district out of which any new district shall be formed, such balance shall, after all just claims against the old district have been settled, be distributed between the old and new districts, in proportion to the assessable value of property within their respective limits; and such new district may recover the amount thus due, by suit against the old district or districts from which it was erected.(x)

45. When a portion of a common school district is detached therefrom, by the alteration of township or borough lines, or when an independent school district is abolished, such alteration or abolition shall not take effect, for school purposes, till of districts to take the commencement of the school year next after the end of that in which it shall have been decreed and confirmed, and the directors in the detached portion, or in the abolished district, as the case may be, shall continue to exercise their office until the end of the year in which said alteration or abolition occurred; and the school real estate and movable property within any detached portions of districts or abolished districts, shall pass, with the territory on which they are situated, to the district or districts to which such territory becomes detached, or reverts, with like right in the directors thereof to use or sell the same, as the proper directors had before the alteration or abolition; and if any money be on hand, or debt unpaid, or any tax or other claims be uncollected, after the settlement of all accounts of the current year, the proper court shall divide said money, or debt, amongst the districts thus acquiring territory, in such proportions, and shall make such order as to uncollected tax, or other claims due by said abolished district to Decree and execu- any person or persons, 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 21st section of the general common school law of the 8th of May 1854.

Division of property.

tion.

Ibid. § 11.

How property to be divided on for

mation of a new district.

17 April 1865 § 1. P. L. 62.

Formation of new districts to be cer

tified.

17 April 1876 § 1.

Power of the

46. When a new school district is formed, the court establishing the same shall determine, on hearing, whether an undue proportion of the real estate and schoolhouses 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 the 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 21st section of the general common school law of the 8th of May 1854.

47. The clerks of the courts of quarter sessions of the several counties of this commonwealth, shall forward to the superintendent of common schools a certified copy, under seal, of the decree of said court of their respective counties, creating any new school district, whether it be formed by the incorporation of a borough, the creation of a new township, or the formation of an independent district, said certificate to be forwarded within thirty days after the entry of such decree; the costs for such certificate shall be a legal charge against the new district thus formed.

48. The several courts of quarter sessions of this commonwealth shall have authority, within their respective counties, to annex the land, or parts thereof, of persons resident in one township or borough, to another township, borough, or to a courts to change city containing not more than ten thousand inhabitants, for school purposes, so that when so annexed the applicant shall pay his school taxes 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.(y)

school districts.

Proceedings by

49. And the said court shall, upon the petition of any one desiring such change, view and review. proceed by views and reviews, in the manner and under the restrictions provided under the act of the general assembly, approved April 15th, 1834,(≈) with its sup

(w) If a new district has no fixed boundaries, and has not the means of ascertaining them, its existence as a school district is suspended, until its boundaries are designated by law. Williams v. Crook, 17 P. S. 199.

(x) When townships are divided, that part in which the school buildings are located, becomes the owner. 2 Wh. Dig. 604, pl. 4. The act of 9 February 1859, P. L. 28, attaching a part of Washington township to the borough of Edenboro, in Erie county, for school purposes, was repealed by the act of 26 May 1893, P. L. 157.

(y) This supplies the act 13 April 1867, P. L. 80, as to which the act 20 April 1869, P. L. 80, provided, that it should include all cases of persons, resident in any

township or borough, to have other lands owned by them in any other township or borough, annexed to the township or borough in which they resided, for the purpose therein mentioned. From an order of annexation, no appeal lies under this act, and the supreme court cannot review the proceedings on their merits. An appeal under the act of 9 May 1889, brings up nothing but the record. Elk Township School Dis trict, 146 P. S. 1. This act does not authorize the annexation of land which does not adjoin the school district to which it is to be annexed. Heidler's Petition, 122 P. S. 653. Those only can be included in the decree who desire their lands to be annexed. Tredyffrin's School Lands, 7 C. C. 228.

(z) See tit. "Counties and Townships."

P. L. 38.

plements, in regard to the alterations of the lines of any two or more adjoining 17 April 1876 § 1. 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.

8 June 1881 § 1. P. L. 69.

50. 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 When decree may purposes, the said court may, at any time thereafter, upon application of one-third be vacated. of the taxable citizens of the township or borough in which said land is situate, 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.

2 June 1891. P. L. 172.

land for school

51. In all cases where lands or parts thereof of persons resident in one township or borough, have been or may hereafter be annexed to another township or borough, or to a city for school purposes, by authority of any court of quarter Court may vacate sessions of this cominonwealth, it shall and may be lawful for such court, upon decree annexing the petition of the resident or residents of the land so annexed, or a majority purposes. of them, and with the consent of the board of school directors of both districts interested, to annul and vacate the order and decree annexing said lands, and thereupon the same shall be and remain in the proper township or borough to which it belongs for all purposes as if the order annexing the same had never been

inade.

V. Independent districts.

P. L. 629.

Independent dis

tricts abolished.

52. All former acts and parts of acts relative to the common school system, 8 May 1854 § 52. which are supplied by or are inconsistent with the provisions of this act, and all laws relating to or creating independent districts, or authorizing the establishment of sub-districts, and the appointment of committees, are hereby repealed. (a) 53. So much of the act to which this is a supplement, as abolishes independent districts at present established under special acts of assembly, shall not take effect until the first day of June 1856.

8 May 1855 § 1. P. L. 509. When act to take effect.

Ibid. § 2.

property to be

54. The continuance of independent districts beyond the period named in the foregoing section, may be allowed, when on the application of the directors of any Proceedings to such district to the judges of the court of common pleas of the county in which continue independany portion of said district may be located, setting forth the necessity for its con- ent districts. tinuance, the said judges may, after careful consideration, decree the same; and How rights of in all cases where the said court shall refuse to allow a further continuance of any determined. such district, they shall be authorized and required also to determine the rights of property vested in the several school boards in any such district, and make proper disposition of the same: Provided, That the board of school directors of the town- Notice. ships out of which any such applying independent school district may be formed, shall have received ten days' notice of the proposed application, and of the time and place of hearing.(b)

Ibid. § 3.

55. 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 Duties of asseswrite on their duplicates, opposite to the names of the persons residing within said sors. independent district, the letters I. D., for the information of the collector of said tax and the county commissioners.

Ibid. § 4.

Election of school

56. In all cases in which school directors of independent districts have not been chosen at the recent spring election, or on the day specially fixed by law, it shall be lawful for the qualified voters of any such district, to meet at their usual place directors in indeof holding similar elections, ten days' notice thereof having been given by the late pendent districts. president of the proper board, and shall elect two persons to serve as school directors for the ensuing year; and the remaining members and officers of the board who would have continued in office under the provisions of the supplement to the school law of May 8th, 1854, be and they are hereby continued in office until the expiration of the terms for which they were originally elected; the said elections shall be held and conducted in the same manner and by the same persons heretofore authorized by law.

Ibid. § 5.

57. Upon petition of not less than twenty taxable inhabitants of any township or townships, desiring the formation of a territory upon which they reside, into a How independent separate and independent common school district, and setting forth the bounds of districts may be such proposed district, (c) the court of quarter sessions of the proper county shall formed. appoint commissioners to view the premises and report to the court, at its next term, the lines of the proposed new district, either according to the bounds set

(a) The act of 1854 extinguished all sub-districts that had been formed before its passage. Conley v. Directors of West Deer Township, 32 P. S. 194. (b) See School District of Wilkins Township, 70 P. S. 108.

(c) Notice must be given as provided in the 2d section (supra 54). School District of Wilkins Township, 70 P. S. 108. Clearfield School District, 79 Ibid. 419.