Bradbury v. Burschell

Citations

• 220 Pa. 439
• 69 A. 1108
• 1908 Pa. LEXIS 799

Syllabus

<p>Taxation — Levy o} taxes — Discretion of county commissioners — Estimates by controller — Equity.</p> <p>Equity can only interfere with the functions of the county commissioners either for disregard of a positive duty as prescribed by statute, or a clear abuse of discretion.</p> <p>Section 5 of the Act of June 27, 1895, P. L. 403, prescribes the duty of the controller, inter alia, in respect to advising the commissioners annually as to the probable expenditure for the fiscal year. It does not undertake to restrict the power of the commissioners in and about levying the taxes to the limits of the controller’s estimate.</p> <p>In exercising the power of the county to levy taxes the commissioners are by necessary implication vested with a reasonable discretion in determining the amount to be levied. In the exercise of that discretion they have the right to consider, in addition to the controller’s estimate (1), an uncertainty as to the final assessment due to the extensive advance in valuations in accordance with their attempt to equalize them in a triennial year; (2) an existing deficiency in the sinking fund; (3) an increase in the expenses for witnesses and jurors that could not be foreseen at the time of the controller’s estimate; (4) any expense, such as registration, etc., not covered by the estimate; and (5) any probable expense for general repairs to the county bridges, reindexing records and erection of a house of detention, as contemplated by them.</p> <p>In view of a deficiency in the sinking fund the commissioners have the right to levy for that purpose more than would have been required had the fund been regularly provided for. They cannot, however, add 40 that fund any surplus that might remain from any other part of the levy.</p> <p>The fact that either the nominal or estimated proceeds of the levy largely exceed the total estimate of the controller does not in itself show a breach by the commissioners of any legal duty.</p>