Mason v. Hanover Twp. School District

Citations

• 242 Pa. 359
• 89 A. 552
• 1913 Pa. LEXIS 887

Syllabus

<p>School law — School code — Act of May 18, 1911, Sec. 55k, P- D-809 — Tax collector — Compensation—Discretion of school hoard— Equity — Injunction.</p> <p>1. Section 554 of the School Code of May 18, 1911, P. L. 309, providing that “in school districts of the second, third and fourth class, all school tax collectors shall be paid such commissions or compensation as may be determined by the boards of school directors,” is not to be construed as vesting in the school board arbitrary discretion to be used, m defiance of the public interest and without restraint; the exewise of reasonable discretion by the school board in the interest of the public is contemplated by the act, and where the school board abuses its discretion, a court of equity may interfere to protect the interests of the public.</p> <p>2. Upon a bill in equity filed by a taxpayer to restrain the board of school directors of a school district of the third class from paying excessive compensation to a tax collector, it appeared that the compensation of such tax collector was fixed by the defendant directors at five per cent, of the taxes collected; that of the total levy of $121,263.21 in the district the sum of $114,721.18 was paid prior to October 1,1912, up to which time the taxes were paid without the imposition of any penalty; that all these payments were received by the collector without any further work than was involved in giving public notice that on certain days he would attend at certain school houses, in attending at the times and places designated and in receiving taxes on such occasions and giving receipts for the sáme. The court found that the compensation was grossly excessive and involved an abuse of discretion on the part of the defendant directors; and restrained them, from paying a compensation of more than two per cent, upon school taxes paid to the tax collector before October 1, 1912, and ten per cent, upon such taxes as might be collected by him subsequently thereto. Held, no err