Copelin v. Harrisburg Board of School Directors

Citations

• 242 Pa. 221
• 88 A. 1012
• 1913 Pa. LEXIS 868

Syllabus

<p>School law — School code — Act of May 18, 1911, P. L. 809 — Collector of school taxes — Cities of the third class — City treasurer— A ct of June 20,1901, Section 8, P. L. 578 — Construction.</p> <p>1. The School Code of May 18, 1911, P. L. 309, does not provide for the election of collectors of school taxes; it was the plain intention of the legislature to leave undisturbed former acts which provided for the election of tax collectors by the people.</p> <p>2. The Act of June 20, 1901, P. L. 578, providing that the city treasurer in cities of the third class, by virtue of his office shall be collector of the school taxes therefor, is of general application and was intended to provide a uniform system for the collection of such taxes in cities of the third class.</p> <p>3. Section 8, of such act, declaring that the school taxes to be collected under the act are the school taxes only which are levied by the boards of school controllers, organized under the Act of May 23, 1874, P. L. 230, was intended to place limitations upon the operation of the act merely for the purpose of meeting certain local conditions growing out of then existing legislation not general in character.</p> <p>4. By the Act of May 18, 1911, P. L. 309, the legislation which resulted in Such conditions was repealed, and a new and complete system for the regulation and maintenance of the public schools was provided, so that section 8 of the Act of 1901, is no longer of any binding effect.</p> <p>5. Where prior to the passage of the Act of May 18, 1911, P. L. 309, it had been adjudged that section 8 of the Act of June 20, 1901, excluded from the operation of the other sections of the act a school district comprising a city of the third class, organized prior to the Act of May 23, 1874, P. L. 230, so that the city treasurer of such city was -not entitled to collect the school taxes for such school district, the court erred, subsequent to the enactment of the school code, in failing to recognize that