The Somerset herald. [volume] (Somerset, Pa.) 1870-1936, 1894-12-19
Che Triennial Assessment and the State
Appropriation to the Common Schools.

| che Triennial Assessment and the Stat,
Appropriation to the Common Schools.
/ EBIroR HERALD:
Permit me. through the columns o
your paper, to call attention to the trien
nial assessment now being made and il:
relation 10 the state aid TO the common
schools. Although not any par; of my
official work, yet desire to bring greater
good 10 our schools will, trust, be suffi.
cient excuse for writing this article.
The law in the matter is clearly SET
forth in the following:
THAT il shall be the duty of the com
missiOuers of each county To ascertain
triennially, with the assistance OF the re-
spectiVe assessors, the exact number of
taxable citizens residing in each school
district in their several counties, and to
certify the same under their hands and
seals OF office, To the Superintendent oi
Common Schools, who is hereby directed
TO adopt the number of taXahles thus GER
tilted To him as the basis of distribution
of tine state appropriation, which said cer-
tiiicate shall be prepared and transmitted
on or before the first Monday of June IN
every third year, commencing with The
first Monday of June, 4. j.. one thousand
eight hundred and siXty-five."
The assessors are required to report to
the county commissioners, along with
the assessment, the number of resident
tIrabics for school purposes in their re-
spective districts, which report becomes
the basis for the distribution of the state
appropriation for the next three years.
Where districts are divided or changed
in boundaries, thus affecting the number
OF taxables, = special report shall be made
at the next dagsgGi assessment.
From the present appropriation of five
and one-half millions, each district re-
ceives about $3.50 for each taxable report
ed at the last trieunial assessment (lS92l }.
As the number of taNables in the S;ate
increases the pro rata, as matter OF
course, viii be correspondingly less. But
il is very important that the full number
of resident taxables be properly credited
TO each district to the end that all may re-
ceive the appropriation justly due them.
The attention of assessors il especially
called 10 the phrase, - resident tara5ies."
This | understand to mean all citizens of
a district-male and female-who pay tax
upon property, occupation or money. 1t
also includes, l am legally advised, all
resident taxables through eRdic'ded cs-
tues. For example: John Smiths estate
is taxed but not Yet divided. There may
be one or more female heirs who, al
though not taxed in their own right, are
yet taxed through their undivided share
in the smith estate. All such who hrc
Iriftia fscGjsfFicf and are over twenty-one
years of age are % be counted as taNable-
for school purposes, and TO be 50 reported.
i personal investigation in one or two
districts has revealed the fact that there
are quite a number Of such eases, and n
viii readily be seen. would materially in
crease the appropriation 10 such districts.
II should be remembered, however, that
the estate. n such. should never be count
ed in reporting the number OF taXables.
We seek. Of course, only what IS rightly
due each school district, and not, with
any morcenary spirit, to take advantage
of legal phraseology. l have sought reli-
able information upon the above inter
pretatiGn. If am wrong, | ask To be
over-ruled. Bat in view of the fact that
the rural districts do not, under existing
laws, get a fair share OF the munifcent
appropriation. it is especially urgent that
ali shall get the full measure Of state aid
to which the laws justly entitle them.
Respectfully submitted,
J. NJ. BERKEY.