The Jeffersonian. [volume] (Stroudsburg, Pa.) 1853-1911, 1874-04-30
Imnortapt to Discharged Soldiers.

fled by Judge Drcher, in the case oi
Waymart VS.. Hubble Rounds, respecting
the repeal of laws exemptinS from taxa
ton the property of soldiers who were
bonorably discharged, and of the widows
&C., of those who died in the service
viz:
The defendant was volunteer IN the
late war of the rebellion, in the military
service of the United States, from Sep
tember 10. 1862, TO the close OF the war,
in july 1868, and was honorably dis
charged. The plaintiff, the Borough OF
Waymart, in March 1861, issued bounty
bonds for payment of bounties TO volun
teers. The defendant is resident OF
said Borough, and owns both real and
personal property therein. The Borough
authorities levied bounty tax IN the
year 1873, for payment of the bounty
bonds, and charged against the defendant
the sum of So - tax on his real and per
soual property. The tax on the personal
property is one dollar The defendant
claims that he having been in the mill
tary service of the United States during
the war, more than eighteen months, and
honorably discharged thereirom, his pro
perty, real and personal, is exempt from
bounty tax, by virtue Of the Acts of As
sembly of 18th March 1861, 18th March
1865, and 30th March 1865 The plain
tiff contends that defendants real estate
is subject to bounty tag under the Act
of April 8, 1873.
The questions submitted to the Court,
are: "Does the Act of April s, 1878,
repeal the Acts of March %. 1864,
March Is, 1868, and March 80, 1866,
as regards exemptions ? And whether
or not under the law, as it now
stands, the defendant is liable to pay the
bounty tax so assessed against him, on
his real and personal estate ? If the court
should be of opinion that he is liable,
then judgment to be entered against de
fendant on the case stated, for the amount
of the tax for which he is so liable on his
real estate together with costs. But if
the Court is of opinion that he is not SO
liable, these judgments to be entered il
favor of the defendant. Either party to
have the right to sue out writ of error
1t is also stated, by way of addition to the
case stated, the real estate of Rounds was
purchased in the year 1868. Another
question submitted, whether the-effect
would be any different upon land pur
chased before 1861, or after"
The Act of 25th March 1864, Sec. 3
authorized township, borough, city and
) county authorities to borrow money lol
payment Of bounties aud to issue bonds
warrants or certificates therefor, and tC
levy such taxes as may be necessary, tc
meet the payment of the principal and
interest of said bonds, warrants and ccrti
fcates, as the same shall become due, tC
E be assessed and collected as other county
s city, ward, boroagh or township taxes
l are assessed, levied and collected. The
= third section legalizes assessments there
t tofore made, and contains this importan
e provision. "Provided that the property
| of non com missinned officers aud privates
in actual service in the United States
/ army and navy, from this Commonwealth
or who died or were permanently dis
abled in such service, or having been IL
such service, for the space of one year
+ and six months, were honorably discharg
ed therefrom ; aud the property of widows
minor children and widowed mothers Of
nom commissioned officers and private:
who died in such service. shall be ex
empted from taxation under the provi
p sions of this Act" The Act of 15tl
March 1865, increased the bounty to vol
unteers to S400 aad authorized a pc
capita tax, with provision of exemption
e from such tax, Of non commissioned off
d GERS aud privates then in actual service
t and persons who had been honorably dis
charged who were permanently disabled
in such service with clause of exemp
0 tion of property of widows, minor child
d ren and widowed mothers, from paymen
g of bounty tax. The second section of tn
Act of 30th March 1866, enlarged tn
exemption so as to embrace the cases O
}, persons who had served nine mouths.
Il The Act of April s, 1878, provide
"that all real estate within this Com
monwealth shall be liable to taxation 70
all such purposes as now is, or hereafte
:, may be provided by general laws" ex
, cepting certain classes of property special
: y exempted from taxation by Acts o
Assembly recited, aud other propert
named, ana the section the whole Act
+ contained in one section) then provides
# "And all laws or parts of laws inoonsist
ent with the provisions of this statute, b
+ and the same are hereby repealed"
This Act of April s, 1878, is so plai
and unambiguous, that it needs no utter
D probation. 1t interprets itself al reo
estate within this Commonwealth sha
# be liable to taxation for all such purpose
/. as now is, or hereafter may be provide
by general laws )" "and all laws or part
of laws inconsistent with the provision
n of this statute, be and the same are hero
IS by repealed" The Act excepts certa
d classes of property, but the property G
1t persons who have been in the militar
service of the United States is not eS
cepted As bounty taxes are assessed
u lev led and enllecte5 hy q c.o.l