Bridgeton pioneer., 1885-09-17
STATE OF NEV JERSEY,

STATE OF NEv JERSEY, J
DEPT. OF PUBLIC INSTRUCTION,
TRENTON, September 1st, 1885.
10 1otrnshV Collectors:
am so frequently asked for an opin-
ION on the question of compensation
due to Township Collectors for collect
ing School taxes, that deem it wise
to make this statement, to the end that
the law may be clearly understood by
all concerned.
Under section 80 Of the act of March
18th, 1866, a Township Collector is en-
titled to receive twelve cents. and no
more, Tor each name on his duplicate,
Tor collecting all taxes, including State,
county, township. school, poor, and all
other taxes, except so far as this sec
ton has been modified by subsequent
legislation.
The school act of March 21st, 1867,
authorizes district school taxes and
township school taxes to be collected
by the Township Collector, and it
makes it the duty of the Township
Collector ito 1eceire and hold an trust
all school moneys belonging to the
township or any of the districts there
of, whether received from the State
appropriation, from township or dis
trict tax, or from other sources, and to
pay out the same only on the order of
the District Clerks of the several dis
tricts of his township, and as
compensation for such service the
Township Collector shall be entitled to
receive three-fourths of one per centum
on all school funds received and paid
out by him for such purposes etc
This last clause has been frequently
misinterpreted, and has led many Town
ship Collectors into error.
In case the Demarest collector V.
New Barbados township, Judge Dix
on, in his decision, said that while these
taxes are to be collected by the Town
ship Collector as other township taxes
are, ''it gives no fees for the collection
of them, but it does provide that the
Township Collector shall receive and
hold all school moneys, whether of
township or district, whether from
State, township or district tax, or other
source, and pay the same out only by
an order of the District Clerk, and pay
the balance to his successor on the or
der of the Township Committee; and
as compensation he shall have three
fourths of one per cent. on all school
funds received and paid out by him for
such purposes Here, then, is
the compensation to the Township Col
lector-not for collecting taxes for
school purposes, butfor receiving, hold
ing and paying out the moneys for such
purposes
The court then goesint the question
whether the Collector shall receive but
one percentage, or shall receive three
fourths of one per cent. on the amount
received, and also three fOurths Of one
per cent. on the amount paid out for
school purposes, and decides that the
latter is the correct construction of
the law. Continuing, he says:
THE question, then, is, What funds
does he receive and pay out for school
purposes? He collects, in this case, the
district school tax. That, | think clear
ly, he receives for school purposes
As soon as it comes into his hands it is
money devoted to that purpose. But
that is not SO true of money he collects
for the State. That he does not receive
for school purposes. He receives that
to pay into the State Treasury.
Then he receives money from the
County Collector. That money he re-
ceives for school purposes. Just as
soon as it reaches his hands it is de-
voted to school purposes. He holds it
for that, and is to pay it out only for
such purposes. Then the moneys that
he pays on the orders of the District
Clerk he pays for school purposes.
On the ground that the Legislature
did not intend that the two percentage
| should be levied on the same sum, the
court held that
Upon whatever balance he has re-
ceived of his predecessor, he shall not
be allowed the three-fourths per cent,
and upon whatever balance he pays
over to his successor he shall not be al
| lowed the threefourths per cent. The
result, then, is that the three fourths of
one per cent. must be calculated upon
the amount of district school tax that
he collects, the amount of township
school tax that he collects, the amount
that he receives from the County Col
lector for school purposes, and the
amount that he pays out on the orders
of the District Clerks"
On appeal to the Court of Errors and
Appeals, tried in 1878, the court helC
that there was no error in the above
ruling.
The only legislation as to compensa
ton subsequent to that on which the
above decision rests is found in the act
of 1875, which entities Township Col
lectors to receive five cents on eact
name for collecting the district schoo
tax; and this appears to be compen
sation in addition to the three-fourths
of one per cent, as the court distinctly
held that the latter was not for collect
ing, but for receiving, holding and pay
ing out the school moneys.
The Township Collector, then, is en-
titled to the following compensation:
Five cents per name for collecting a
district school tax.
Three-fourth of one per cent for re
ceiving and holding in trust the dis
trict school tax.
Three-fourths of one per cent. for re
ceiving and holding in trust the town
ship school tax.
Three-fourths of one per cent. fol
receiving and holding in trust the por
ton of the State school tax or State
fund paid to him by the County Col
lector.
Three-fOurths of one per cent. for al
school moneys paid out on the orde rs
of the District Clerks.