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P. L. 623.

tax.

22. For the purpose of enabling the board of directors or controllers, to assess 8 May 1851 $ 29. 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 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)

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)

24. The board of directors or controllers shall appoint some suitable and com- Ibid. $ 31. petent 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 ;(0) 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 ap

pointed. 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.

25. No person shall be appointed collector of the school tax, unless he shall give Ibid. $ 82. 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.

26. The board of directors or controllers in cities or boroughs, where the school Ibid. § 33. 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.(*)

27. Whenever school tax assessed on unseated lands in any district, shall not be Ibid. & 34. voluntarily paid by the owner or owners thereof, the collector shall certify the same

cept in districts where the maximum amount of tax, guardian resiiles. West Chester School District v. allowed hy law to be levied for school purposes, is Darlington, 38 P. S. 157. But where the minor resides insufficient to keep the schools open a greater length in one district, and the guarilian in another, within of time, by act 9 April 1872. P. L. 46,

the same county, the property is taxable for the bene() The power of taxation is without appeal, and fit of the district in which the minor resides. Ibid. the rourts cannot inquire into the mode in which it See 2 Wh. Dig. 611, pl. 93. And see infra 31. A has been exercised, unless they transcend their powers. county poor-house is not taxable for school purposes. Wharton v. Directors of Cass Township, 42 P. S. 358. Directors of the Poor v. Directors of North Vanheim

(m) The directors can only assess the school tax Township, 42 P. S. 21. upon the subjects and things returned to them by the (0) Not less than one dollar, by act 21 May 1857, county commissioners. 2 Wh. Dig. 611, pl. 92. All $ 2. P. L. 6:12. subjects or things made taxable for state and county (p) The directors have no authority to allow any purposes," are taxable for school purposes; money extra compensation. 2 Wh. Dig. 612, pl. 112-13. See at interest is, therefore, taxable. Ibid. 611, pl. 97-99. Woolse v. Durkin, 7 Luz. L. Reg. 97. And debts due by solvent debtors. Blickensderfer (9) They may issue a warrant, returnable in a V. School Directors, 20 P. S. 38. But the bonds of a shorter period than two years.

And the collector may railroad company are exempted from taxation by enforce payment by suit, after the expiration of his act 1 May 1854, P. L. 535. Directors of York Bor- warrant. McCracken v. Elder, 34 P. S. 239. ough v. Lewis's Administrators, 3 Luz. L. Obs. 411. (r) This tax cannot be diverted to ordinary purThe act 23 February 1866, P. L. 82, does not ex- poses. German Tounship School District v. Sangsempt real estate from taxation for school purposes. lon, 74 P.S. 454. Such as the purchase of school-books. Conyngham School District's Appeal, 77 P. S. 205. Fitting v. Glassbrunner, 1 Pears. 514. Hamilton v. National bank stock is taxable at its actual, not its kell, 8 Luz. L. Reg. 108. par value. Carlisle School District v. Hepburn, 79 (s) This section is a general one, and vests the P. S. 159; s. c. 23 Wall. 480.

power in boards of controllers in cities and boroughs, (n) Property held for the use of a non-resident where the school property is vested in them; and in minor, is taxable for school purposes, in the county, other cases, in the boards of directors, Blair v. Boggs and for the benefit of the school district in which the Township School District, 31 P. S. 274. See infra 30.

P. L. 623. Tax on unseated lands,

issue for state ap

8 May 1855 S 10.

P. L. 511.

Boroughs and

sess separate school taxes. Duties of officers.

be liable to taxation.

o May 1574 $ 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

treasurer. Ibid. $ 35.

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 Duty of assessors.

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. Ibid. $ 36. 29. As soon as the schools of any district have been kept open and in operation When warrant to

at least four months subsequent to the first Monday in June preceding, the presi

dent of the board of directors or controllers, shall certify the same, under oath or propriation. 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 hoard of directors or controllers shall also have made report of the condition of the schools in their districts, as directed in the 25d 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 to as. 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. Ibid. § 11. 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, What property to

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. Ibid. $ 12. 32. Tax collectors are township, ward or borough officers, within the true intent

and meaning of the general school law of 1819 and 1854; and school directors and be township offi- treasurers of the school fund were and are exempt from serving as such collectors,

within the meaning of said acts. 11 April 1862 $ 6. 33. The school tax on all watches and pleasure carriages, shall be at the same Tax op watches

rate, on the adjusted valuation thereof, as upon other property, taxable by rate, in and carriages.

the proper district, and no more. Ibid. $7. 31. 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 On trust property.

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. Ibid. $ 13.

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 be thereof, tile 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. 21 April 1869 & 1. 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. Ibid. & 2.

37. The board of school directors shall place in the hands of the treasurer å 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

Tax collectors to

cers, &c.

P. L. 472.

Balances due by collectors may filed.

Effect thereof.
Execution.

P. L. 57. Collection of school tax.

Duties of treasurer.

P. L. 7.

date of said notice, shall pay to the collector the amount of his or her tax, such 21 April 1569 $ 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.

Abatements.. 38. In case the taxes are not all paid on or before the expiration of three months

Ibid. & 8. 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

against defaulters. 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.

39. All acts or parts of acts for the collection of school tax that are hereby Ibid. & 4. altered or supplied are hereby repealed, so far as they relate to districts in which

Repeal. 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, Montgoinery, Berks, Somerset, Bedford, Fulton, Allegheny, Luzerne, Indiana, Cambria and Jefferson.

10. 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 me tax to brea 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 prind or Froceedpurposes, 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. district, &c.

P. L. 254.

Common school

School districts

IV. Common school districts. 41. A system of common school education be and the same is hereby deemed, 8 May 1864 $ 1. held and taken to be adopted, according to the provisions of this act, in all the

P. L. 617. counties of this commonwealth ;(1) and every township, borough and city of this 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. he connected with a township in the assessment of county rates and levies, shall

, what comprises 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.

12. School districts which are composed of cities or boroughs, divided into Ibid. $ 2. 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

consolidated. 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. 13. When a new district shall hereafter be formed, such district shall not be

Ibid. $ 3. considered and recognized as a separate and independent school district, until after when newdistricts the termination of the current school year(s) in which it became a new district, to be recognized. and until it have a full board of directors, regularly elected or appointed, and

trollers.

(t) This act is constitutional. Commonwealth v. township were connected in the assessment of county Hartman, 17 P. S. 118.

rates and levies. 2 Wh. Dig. 604, pl. 1. (u) The directors cannot be compelled to establish (7) The old directors are to act during that term. a school district. 2 Wh. Dig. 60+, pl. 5. The act of Williams v. Crook, 17 P.S. 199. If a ward be divided, 1819 constituted every township, borough and ward in the offices of the directors who reside in the new the commonwealth, existing at that time, into a sep- ward are vacated. Election of School Directors, 11 arate school district, except where a borough and Phila. 300.

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

P. L. 473.

Effect thereof.

Division of

prop

tion.

mation of a new

8 May 1854 $ 3. organized ;(w) except that the directors thereof shall have authority to levy, assess P. L. 617.

and collect tax, procure school-houses, and do all' other acts necessary to the com

mencement of the schools for the ensuing year. Ibid. $ 4. 4. 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) 11 April 1862 $ 10. 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 When alteration 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 acerty.

counts of the current year, the proper court shall divide said money, or debt, amongst the districts this 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 21 section of the general common school law of the Sth of May

1851. Ibid. $ 11. 16. 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 schoolbe divided on for. houses 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.

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 1851. 17 April 1865 $ 1. 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 Formation of new 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. 17 April 1876 § 1. 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 amnexed 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) 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

P. L. 62.

districts to be certified.

P. L. 38.

Power of the

school districts.

under the act of the general assembly, approved April 15th, 1834,(z) with its suip(w) If a new district has no fixed boundaries, and township or borough, to have other lands owned by has not the means of ascertaining them, its existence them in any other township or borough, annexed to the as a school district is suspended, until its boundaries township or borough in which they resided, for the are designated by law. Williams v. Crook, 17 P. S. purpose therein mentioned. From an order of annexa

tion, no appeal lies under this act, and the supreme (2) When townships are divided, that part in which court cannot review the proceedings on their merits. the school buildings are located, becomes the owner. An appeal under the act of 9 May 1889, brings up 2 Wh. Dig. 604, pl. 4. The act of 9 February 1879, nothing but the record. Elk Township School DisP. L. 28, attaching a part of Washington township trict, 146 P. S. 1. This act does not authorize the to the borough of Edenboro, in Erie county, for school annexation of land which does not adjoin the school purposes, was repealed by the act of 26 May 1893, district to which it is to be annexed. Heidler's Peti. P. L. 157.

tion, 122 P. S. 653. Those only can be included in the (y) This supplies the act 13 April 1867, P. L. 80, as decree who desire their lands to be annexed. Trenuta to which the act 20 April 1869, P. L. 80, provided, that frin's School Lunds, 7 C. C. 228. it should include all cases of persons, resident in any (z) See tit. “ Counties and Townships."

199.

P. L. 38.

P. L. 69.

2 June 1891.

purposes.

P. L. 629.

tricts abolished.

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.

30. Whenever, by proceedings in any court of quarter sessions of this common- 8 June 188: $ 1. wealth, 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 deemn expedient, may annul and set aside said decree. 51. In all cases where lands or parts thereof of persons resident in one town

P. L. 172. ship 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 commonwealth, it shall and may be lawful for such court, upon center for behs01 the petition of the resident or residents of the land so annexed, or a majority 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 made.

V. Independent districts. 52. All former acts and parts of acts relative to the common school system, 8 May 1864 $ 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 Independent disof sub-listricts, and the appointment of committees, are hereby repealed.(a)

53. So much of the act to which this is a supplement, as abolishes independent 8 May 1855 $ 1. districts at present established under special acts of assembly, shall not take effect until the first day of June 1856. 54. The continuance of independent districts beyond the period named in the

Ibid. $ 2. foregoing section, may be allowed, when on the application of the directors of

any such district to the judges of the court of common pleas of the county in which Proceedings.com any 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 (6)

55. The assessors in each and every township, where any portion of said town- Ibid. & 3. ship may be included within the limits of an independent school district, shall write 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. 56. In all cases in which school directors of independent districts have not been

Ibid. $ 4. 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 continuer in office under the provisions of the supplement to the school law of May 8th, 1874, 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 sanie manner and by the same persons heretofore authorized by law.

57. Upon petition of not less than twenty taxable inhabitants of any township Ibid. $ 5. 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

P. L. 509. When act to take etfect.

property to be

Duties of asses

Election of school

(a) The act of 1854 extinguished all sub-districts (c) Notice must be given as provided in the 2d sec. that had been formed before its passage. Conley v. tion (supra 54). School District of Wilkins TownDirectors of West Deer Township, 32 P. S. 194. ship, 70 P. S. 108. Clearfield School District, 79 Ibid.

(6) See School District of Wilkins Township, 70 419.

P.S. 108.

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