Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1875-02-24
TAXATION FOR SCHOOL PUR-
POSES.

POSES.
Professor Wickcrsham, Supcrintend-
ent of common schools, takes issue with
Judge Elwell, who in a case before him
decided that ten mills was the maxi
mum tax which could be imposed for
school purpopes As the subject in
tcrests large number Of people We
append the views of the State Super
intendent:
/. Tho amount of State and county
tax now authorized to be assessed is
thirteen mills on the dollar, although
real estate is exempt from portion of
this tax. Ii is exceedingly doubtful
(section 2S, act of May, 1854, p H.,
623,) whether d board OF school direc-
tors can levya tax of one amount upon
one kind of kind of property, and a tax
Of another amount upon another kind
of property--tcn mills on real estate
and thirteen mills on personal property.
They are required to determine the
amount of school tax which shall be
levied in their district . that is, all the
property of the district Besides the
amount so determined is not only TO be
levied on "all objects, persons or prop
erty made taxable" but on all "to be
made taxable for State and county
purposes, and real estate may be made
taxable for State purposes at any time.
II certainly never was meant that all
the Irregularities and inequalities Of
State and county taxation should re
peat themselves in taxation for school
purposes and, if they should be made
to do so, the levying and collecting Of
school taxes would be practically al
most impossible.
2. The act of May, 1854, P. L., 62s,
compels boards Of school directors TO
levy such taxes as shall, with the
money received from other sources,
abe sufficient and necessary to keep
the schools of the district open not less
than four nor more than ten months
in the year" The penalty for non-pcr-
formance of this duty is loss of the
State appropriation. See act of April,
1865, p. H., 62. The minimum school
term is now five months but a district
that is able to keep it schools open
four months with the maximum tax
allowed by law, is not subject to the
penalty inflicted in other cases. The
law, however, positively cnjoins that
every school district shall keep its
school open four months in the year,
and that every one that can Go so with
the maximum tax allowed TO be levied
must extend the length of term TO five
months, or lose its State appropriation.
A board of school directors, too, neg
lecting this duty can be removed from
office. See act of May, 1854, p. H.,
$40. Now, in 1866 there were hun
dreds of school districts in the State
utterly unable to keep their schools
open four months in the year with
less school tax than thirteen mills on
the dollar; there are as many unable
TO do so today. Can We suppose that
the legislature in taking the tax from
real estate meant TO cut these poorest
of our school districts off from all State
aid, or to subject the members Of their
boards of directors to the disgrace of
removal from Officer Do wise men
lcommit the fslls, af raapiring n thinn
TO be done under heavy penalties and
then take away the means of doing it F?
If Judge Elwells decision is to stand
as the true Interpretation Of the law,
three hundred school districts, badly
needing il, will lose their share of ST.
OO0,0 now appropriated by the State
for school purposes--lose II, too, not
because they have broken but because
they hsve obeyed the law.
g. The financial necessities OF school
districts are not in any way naturally
dependent upon or governed by the
financial necessities of the State or the
counties TO place them in this posi-
ton is to cripple the whole work of
public education. Hence, as we can
not suppose that a sane mother would
strangle her own child, or n sane body
of men nullify their own enactments,
the law makers in 1864, in legislating
on taxation for school purposes must
have simply meant to fix positive
minimum rate of school tax equal in
amount to the State and county taxes
then authorized to be assessed They
certainly never could have designed to
weaken or destroy their whole work
by providing that the school tax should
go up and down in response to the ups
and downs ofthe States and county taxes.
What has been stated above will en-
able school boards to learn the position
of the department on the mooted ques.
tion concerning the maximum amount
of tax that may be levied for school
purposes With all the light that can
be obtained upon the subject, | am still
OF the opinion that il is legal for school
boards TO levy and collect, if they see
proper to do so, thirteen mills on the
dollar An appeal has already been
taken from Judge Elwell's decision,
and the question will be determined
by the supreme court
Moved by the confusion that has
been created in so many school dis
tricts, and the conflict ofopinion among
judicial authorities, the legislature may
remove the cause of the trouble by an
enactment fixing positively the rate of
taxation for school purposes But,
meantime, school boards are advised
rs follows
l. Those in judicial districts whore
decisions have been given limiting the
maximum tax on real estate for school
purposes to ten mills on the dollar
should make their tax levies conform
to them, whatever may be the result
ing difficulties or disadvantages.
2. Those in judicial districts where
no such decisions have been made
should proceed with the collection of
the full amount of the tax levied IN ex-
cess of ten mills unless they meet with
persons who absolutely refuse to payi
3. In case Of such resistance to the
payment Of u tax for school purposes
in excess of ten mills, boards of direc-
tors should seek the advice of the
Judge or judges of their own judicial
districts. AS public officers seeking
light in regard to the discharge of their
duties this advice will be everywhere
freely and checriully accorded to them.
A copy of this circular placed in the
hands of the judges consulted may
serve the purpose of giving iniorma-
ton in regard to the present status of
the question.
We have often been astonished that
a huge State system kept up by taxa
ton, and that of the heaviest kind, an
nually collected large amount of such
taxes, in thc absence Of direct and sim
pie laws, but by implication and Super
intendent's decisions A school tax