School District of Erie v. Smith

Citations

• 195 Pa. 515
• 46 A. 127
• 1900 Pa. LEXIS 680

Syllabus

<p>Constitutional law—Local and special legislation—School districts—Cities —Classification—Taxation—Act of May 25, 1897, P. L. 85.</p> <p>The act of May 25, 1897, which provides that “in cities of the third class where the school district comprises the same territory as the city, the taxes for school and school building purposes shall be levied on the assessment for city purposes,” is not unconstitutional either because it is a classification of school districts, or because it does not apply to all cities of the third class.</p> <p>Under the general school act of 1854, every school district in a city of the third class is coterminous with it, and will therefore come under the act of May 25, 1897, and if under the previous law there are any exceptional cases they simply continue as before, but the act works no new local or special results.</p> <p>As tbe act of 1897 deals only with the question of taxation, and as its requirement that the assessment of property which is to be the basis of taxation shall be the same for school purposes as it is for general municipal purposes of the city, its only effect is to produce uniformity in the basis of taxation for both purposes, on the people of the same territory, an effect that is in entire harmony with the general scheme of the constitution.</p>