Bradford reporter. [volume] (Towanda, Pa.) 1844-1884, 1861-06-06
educational 9epartxleut.
Levy Of School and Building Tax.

! QCEsTIoS How are the school tax and the
| building tax to be assessed and apportioned
! Separately or together ?-lIlesJnrg Df,
| Centre co.
2. Are single treemen who do not follow
any occupation, and persons who pay the one
! dollar occupation tax for " school" purposes.
liable to similar ano1n: of tax the sane
/ year for building purposes ?--AAies6HTg d.,
| Cea.re cOuaIg. ....
! ANSWER. At first view, there seems to be
! difficulty in aseertailing the intention of the
Legislature on these points but a careful ex-
animation aud collation. of all the provisions
on the subject, in connexion with the object
to be effected, render it plain that the Two
separate sums voted to be raised for school
and for building purposes, are but parts Of
the same tax, though Intended for differect
objects, and are to be assessed together SEQ
SO says, that the Building tax shall be lev
led aud collected at the same time, in the sams
manner, and with oil authority, as the regular
annual tax; and Sec 80. that oil taxes
levied aud assessed by the Directors or Con
trU!lers, within each school year, shall be con-
tanned in the same dCplicatep
When to this it is added, that the money
for both purposes is paid by the taxpayer ia
one combined sum, is placed by the collector
in the hands of the same District Treasurer, ia
by the latter kept together, and is only sepa
rated when it comes to be applied to its speed.
fc purposes,-it is clearly OF Eous that though
tro sums have been voted by tie Board one
tar only s to be in the duplicate
This being the case, the mode Of levying o
combined school and building tax, is as fol:
lows -
/. The Board ascertain what sum will be
required TO keep the schools in oDsraiioz. the
proper time during the coming year, from ghich
sum they are TO deduct the amount receivable
as State appropriation; and this process will
show the amount required TO be raised by tax
for general school purposes" They are then
to determine tfe as4oUat ( if any required for
building during the year, not exceeding
( the amour: Of the regular anBdal school taxi
and this added 20 the amount required by tax
for general school purposes, gives the amoaus
Of combined :aI to be assessed. This coEbin-
ed sum IS then 70 be levied by resoiatioHo3r The
Board and the resolution, showing how much
is for ' school and how Elech is fox "bgld-
4. ing purposes, is to be put on their minutes
TIE calculation will stand thus:
Necessary for school purposes. :zclud.a-
ezoEer4&lons and cost Of collection, Gy f5al %
Deduct appropriation, fet 90
Anaoqu: 70 5e raised for s.lsoi Pu-poses, .soo %
Add FOR building purposes, G09 %
To:a, combined tax 70 be raised $500 %
, The ." adjusted yaIuotioR" Is then taken
up the number OF single freeEen over tEeRty-
one years Of age who DO not follow arr & oc.
cupstion or calling ascertained and one col
lar assessed on each which viii giFe this <e-
sui. :
6Gg:5 6R9g9; = 70 5.s:s 5s 5ass5 :: above 500 g
Araoan. Jet 70 be raised. 40 %
g. On an adjusted valuation otsa-. So. 600
in the District this last sum will form rate
cf ten mills aud this rate applied 70 tia
trades, professions and ealings,7 vill show
tha: all valued at Sl00e and less, become sub
jec; TO the one dollar tax These are ueE: 70
De taken o1c, thus -
Balance = te ra--ea : as7-e. $50 CO
tel--F 80 c---g-I.9-s :. s., 50 90
leaving ge, TO Be ra.=sd b tx. $40 %
To raise this last named sun, q rate o.
ten mills is to be Pc: on all the other Subjects
aud things ia the /" adjusted valuation, inclui-
IrS the whole amolGt os each saIarY,7 and
OF each occupation o7eg 800 bu. emitting
single freeuen and also occupations az and un-
der Sl00. This r4:e is not TO be le5zeaed ca
cccOunt OF tie subtraction OF the occupations
under Sl0o. because tie same rate having
been applied as the tes: % ascertain their la.
biiry % the 81 tax, il is still 70 be retained as
the tax on the other subjects and thiaSs :"
and il il produce auy excess over the sum FIRST
estimated aud leTiej, this excess viii 60
towards loss BY generations, &c
). When collected and the collectors con
missions dedactej, the nett proceeds Of the en-
tire duplicate are TO be divided bs.ween the
ordinary scLcg. and Tie baifGgy funds.
in tue proportion Of the original le7y,-tha:
*, n the supposed case, oEe-Aaf 10 each, or in
whatever oteer proportion The! bear 10 each
othe-.
II t5c-e vas either . balance OF hand - for
school purposes, O. Z deb-" from last Year,
when t6e levy was made theu toe frstis tobe
deducted from o tie secoa2 added TO. the
amouat 70 &c raised; and the remainder or the
total, tbcs 4scsrtailed, is he augant TO be
levied az school tax.
This Construction and mode Of a2p'yi-s ths
taxing provisions O. the school .4v, not oaiy
dispose q the GiEccl:y in relation 10 the one
dollar tax o. occupations aod single f-eenen.
bat escape se7era, other objections ard Unequal
tiles that mas. resa.; from separate assess
ment OF each portion or tax. |. Increases the
numter oftrs5es, Pro'essioss and occupations.
iis5ls to nc general rate IN ezac. proportion
WIKI the Increase Of tEe ra-e i gives to each
fani IS dae proportion OF the oae dollar tax
OF occupations ard single fEeenea. withoat
violating the law by imposing OF ei,her a less
SIN than cue dollar while it imposes on each
its proportion Of the loss b. e1oaeEa.ioas, AID
Of the exQeEze Cf collection.