The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1878-04-19
The Township Road Tax Question.

A question of importance to the supervisors
of roads, and to every owner Of farm
throughout the country, has been decided by
the court in equity, in which the right of par
ties rated with road tax to work out the same
has been defined. IL was test case, and
came up in a bill for an injunction. Ovid
Il, johnson, esq represented the party ask
ing for the injunction, and David Mumma,
Sen., represented the supervisor, defendant.
The following is the copy of the opinion in
full
John Smith VS.. Joseph Saul, supervisor
No. 80. Equity docket, application for spe-
cial injunction granted.
Per curam. This is a very small case to
bring into a court of equity and we would GER
tainly not give it any encouragement but for
| the purpose of suppressing an illegal practice
| said to have long prevailed among the super
visors in this county. 1t is said to be test
case. The bill shows that the supervisor of
Susquehanna township had the road taxes of
said township assessed late in the fall of 1877
for said year. The complainant had called
on the officer several times through the year,
asking for an opportunity to work out the
road tax on the farm on which he lived as
tenant He was permitted to work to amt of
SO 80, but desired to work out the whole tax,
| which he has since learned was 1854, but
never had the opportunity, and early in 1873
the supervisor dstrained and was about to
sell his property for the residue of the tax
1t is said to be the general practice in this
and many other townships of Dauphin coun
ty to assess the tax for the year late in the
fall, This is clearly illegal. When so done
it is clearly impossible for the supervisor to
comply with the law, or the citizen to know
the amount thereof so as to work it out 1t
is the duty of the supervisor elected on the
third Tuesday of February, soon after entering
upon the duties OF his office. to assess the tax
for the year. He is governed by the vaua-
ton for county purposes and if the necessi-
ties of the township, from the state Of the
roads require it. may call to his assistance the
assessor OF last years tax, and levy his for the
coming year, but generally it may be more
, prudent to await the settlement of the tax on
each piece Of property for the three years, at-
ter the appeals are over, and Immediately lay
the road tax, not exceeding one per cent, on
the county valuation. This tax must imme-
: diately be entered in book, to which each
person owing road tax can have free access to
see the amount of his taxes, and the supel-
. visor must allow each person an opportunity
t to work it out, by giving public notice Of the
kept by the township treasurer, where they
have one. Ifnone has been selected it must
9 be kept by the supervisor, who is subject to q
y heavy penalty for refusing its inspection. II
!, is very clear that this assessment and book
:, | would be useless if not made out until the
fall of the year after the working season il
y over.
g 1t has been decided by the supreme court
t, that it is illegal for supervisor to enter into
o such contracts for making the roads as woult
preclude the citizen the opportunity to work
out his tax. Building bridges on highway
d by the township is made an exception. Where
If a road tax was assessed and the taxpayer re
ia fused the opportunity to work it out, the su
pervisor was restrained by an injunction from
collecting it on warrant. The privilege o
+ working out the tax is a right clearly con
= ferred by act of assembly, Miller VS.. Simons 4
W Preston, 3 Wright, 309. We are, therefore
clearly of the opinion that it was the dut,
of the supervisor in the present cas-
$, and in every case to assess the road Ia,
is early in the season, and give the citizen o
Is the township full opportunity to work it on
&c provided be attends after reasonable publ
:, notice at the time and place fixed by the su
II peryisor. Ifhe negects, after such notice
IS and the officer is obliged to hire men to per
form the duty, this tax can be collected ii
money.
1t IS said that the practice Of assessing ha
grown up in this county under an idea tina
the tax could not be fixed until after the roa
,e expenses Of the year are fully known. This is
mistake. The supervisor, like county com
w missioners, must estimate what will be re
in quired. 1t is also said thst the amount @
D. tax and the wages of labor are directed b
n. the township auditors. They have nothin
;. to do with either, but can see that there is n