Black v. Duquesne Borough School District

Citations

• 239 Pa. 96
• 86 A. 703
• 1913 Pa. LEXIS 526

Syllabus

<p>Public officers — Tax collectors — Boroughs—School taxes — Acts of May 18, 1911, P. L. 309 — Statutes—Repeal—Act of June SB, 1885, P, L. 187.</p> <p>1. A bill in equity is not the proper proceeding to determine whether a tax collector of a borough elected under the Act of June 25, 1885, P. L. 187, or a collector appointed by the school board under the Act of May 18, 1911, P. L. 309, is the proper officer to collect the school taxes, but where the lower court assumes jurisdiction on the ground that there is necessity for haste so that the tax payers may be enabled to pay the taxes without becoming delinquent, and neither side objects, the appellate court on appeal may make a final disposition of the case.</p> <p>2. The School Code of May 18, 1911, P. L. 309, contains no general provisions for the election of tax collectors and the evident intention of the legislature was to leave undisturbed the method of collecting taxes in force at the time of its adoption.</p> <p>3. The School Code of May 18, 1911, P. L. 309, does not repeal the Act of June 25, 1885, P. L. 187, in so far as the latter act relates to the collection of school taxes.</p> <p>4. The 'mere fact that a tax collector, whether elective or appointive, has not settled his duplicate by the first of June does not in itself involve a forfeiture of his office and authorize the school board to consider the office vacant and appoint a successor, under Section 560 of the Act of May 18, 1911.</p>