The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1875-04-16
The Guluutbian
School Taxes Decision of Supreme Court
0piniOn by Justice Gordon.
Conyngham School Common Pleas of
District Appeal. Columbia county.
IN EQUITY.

IN EQUITY.
Argued March IS, 1875.
GoRDoN:
The Locust Mountain Coal company in
its BILL in this case sets forth inter a'ia, that
it is the owner of large tracts of coal lands
in Conyngham township, Columbia county,
upon which, for school purposes, for the
year 1874, the appellants illegally levied
tax Of thir.',n mills upon each dollar of the
yaIuatiJl ih'reof, whereas by the act Of As
samhly ID 1854 they have authority to levy
an amo1 B.. 30. greater than that which the
law autil lriA,s to be levied for county pur-
poses, to wit ten mills. The Court below
adopted this view of the case and granted a
preliminary injunction to restrain the collec-
ton of the excess of said taxes over ten
mills A careful examination Of the act of
1854 compel us to dissent from this conclu-
sion.
Section % of that act requires the County
Commissioners to furnish the President and
Secretary of the School Board, with q cor
rect copy Of the last adjusted valuation of
proper subjects and things made taxable in
the same, for State and County purposes,
which said property, subjects and things are
hereby made taxable for school purposes,
according to the provisions of this act.
This section furnishes to the Board of Di-
rector, schedule of those objects upon
which they may assess their tax. Now it
matters not that certain articles found in
these assessment lists are taxable only for
State and others only for County purposes,
because al are made taxable for school pur-
poses, without distinction.
The act refers in general terms to subjects
taxable for State and County purposes, in
order that the valuations may be uniform
and that those made for the County Com
missioncrs become valuations for the school
assessments: uniformity is thus obtained and
expense avoided Nevertheless those school
assessments are none the less separate and
independent because based on the county
and State valuations.
Let Us select for example three subjects,
pleasure carriages, lands and horses, the first
liable only to State, the second only to coun-
ty taxes and the third to both State and
county taxes. All, however, are subjective
to school levics, and for such purposes they
form separate and Independent schedule,
and the school officer is not bound to know
for which of the above named purposes they
are taxable 1t is enough that they are tax
able for either. Then, having the schedule,
the next inquiry is what amount may be
levied thereon? The 3lst section of the
act of 1871 furnishes the answer, "The
Board of Directors snail proceed
to levy and apportion said school tax, pun
suant to this act, not exceeding the amount
Of State and County tax authorised by law
on all objects " made or
to be male taxable for State or County pur-
poscs.' Now as the obvious grammatical
structure OF this section requires thai the iirsl
c'auSe be immediatsly o ceppeGtedI I'M dc
last, and that the Midde one ,e iraaspossdi ilr.s
or read parentheticali, wa. n,as arrat ee
them thu' eh,.4s preeeed'to leyy and ap
i norton -1l.A snax...l Iii Al,