Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1852-09-02
Synopsis Of Decision of the Super
8dB 4 intendent,

and curtilage, are dedicated to public use
for public purposes, and no law authoriz-
ing the laying out of a State road
could be construed so as to warrant the
interference with the School House lot OF
,curtilage, unless by the clearest express
terms.
Where there are no duly qualified
township or borough Auditors, the dis
trict Treasures account may be settled
by the board of School Directors.
School Directors may permit subscrip-
ton schools to be taught in the school
houses owned by the district, when not
needed for the use of the public schools.
They may also permit Sunday schools to
be taught in them. In such cases the
person occupying them, are responsible
for any: injury the school houses may sus-
tain during or in consequence of such oc-
cupancy.
A farmer, within the meaning of the
law, is one who carries on the business
of farming-a cultivator of the soil on his
own account. The owner of the land
may not be farmer, while his tenant
Is. ..f.
A taxpayer cannot be relieved from
the payment of a tax upon property, Of
which he was the owner when the tax
was levied, upon the allegation that he
has since sold or transferredsuch prop
erty. He is chargeable for the entire
year, and the fact that he has at that
time, the proceeds Of the property so sold,
without any tax upon such proceeds, is a
sufficient reason why he should be requir-
ed to pay on the original assessment.
As to the proof that should be required
by the Board of a transfer of property, in
order to relieve the party assessed from
the payment Of the tax, the above gener-
al proposition shows must be confined to
transfers before the lying of the tax
The suficiency of such proof should prop
erly Jeff to the sound discretion of the
Directors 1t would be hard in most in
stances, to apply the strict rules of legal
evidence; ex parte affidayits of the fact
from credible persons, might in most in
stances be satisfactory.
The warrant of the district Treasurer
to the Constable or Collector of School
tax does not extend beyond the year for
which it is issued, and collections cannot
be enforced under it after the expiration
of that year. The district, however, may
bring suit against the delinquent tax-pay-
ers and collect the tax in that manner.
All property acquired by widow in
our intestate laws, that is otherwise sub :
ject to taxation for school purposes, con-
tinues so to be in her hands. lE
The req equirement of the school law that
the schools of each district "shall be put
and kept in operation" ''not less than
three months" in each school year is per-
emptory; and if neglected, the direct tors
render themselves liable to be dismissed
from office. If this requirement. Of the
law is not strictly fulfilled. the collection
of school tax cannot be enforced-the Di-
rectors cannot legally authorize its collec-
ton. The fact that the Directors expend
the money of the district in building
school honses, is neither an excuse or ex-
for the offence of refusing to
"put and keep the schools in operation
for at least the shortest time designated
in the law. One generation cannot be
required 20 build school houses for anoth-
er and be thereby deprived of thsbenefit
of the common schools. The first duty
of the Directors is to give every child an
opportunity to attend school for the length
of time required by law, and then to build
appropriate school houses if they have
the means, and if not then to rent suit
able place in which to teach their schools.
Directors are authorized to appropriate
a portion of the public funds to the sup
port of endowed Common Schools, and if
they do so the law reserves the right to
the Directors. to visit the school at any
time, in order to see whether it is ''con-
Quoted in conformity with the common
school system, so far as the same IS ap-
plicable thereto" The law does not de-
sign that they shall have any further con
Al