The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1896-04-15
COUNTY TO PAY ASSESSORS
CConcluded from Page IL

The act OF 1884 and its supplements pro-
vide for the valuation Of property and the
registration Of voters. The ll1th section
Of the act of April l3. A. d. 1857 P. l.. ~.
provides for the enrolment Of persons nj
for military duty. The act Of June s, a:
ID. 1898, provides for the registration of
births and deaths by the district assessor.
In the performance of all these duties the
assessors act under the supervision Of the
county commissioners and make q return
to them of all work done under the provis-
ions OF law.
In my view Of the question, section 4 Of
the compulsory school law, requiring the
assessors to make an enumeration of
school children between the ages named.
Is an enlargement of the powers and dn-
ties OF district assessors, and, since the
work Is done under the supervision Of the
county commissioners by authority OF law,
II seems to be a reasonable conclusion that
the county is liable for the payment Of
the services rendered by the assessors.
This construction is strengthened by the
fact that the district assessor makes the
enumeration Of school children at the same
time he makes valuation of property for
purposes of taxation and registration
Of voters. The county is certainly liable
for the time spent by the assessor In maxi
ing valuation OF property and regis
tration of voters, and. since the registra-
ton Of school children Is made at the
same time, II would be very difficult to
decide what portion of his time was spent
in making the valuation of property and
how much Of 1t was left to be devoted
the county should be held not liable for
the payment of the services Of assessors
under the compulsory school law, then
would we have the anomalous situation
of an assessor being paid by the county
for part OF day spent in making val
uation of property for the purposes Of tax
alton and the registration Of voters,
while part Of the same day, spent In the
enumeration Of school children by the
same officer, could not be paid out Of the
Interpretation of this act of assembly.
This position Is substantially sustained III
the case of Corr VS.. Lackawanna county,
1853 p. 8. 81.
EQUITY BUT NOT LAW.
1t is argued, with some force. that the
compulsory school law concerns cities,
boroughs and townships, and that the
forcement of any Of its provisions. While
there may be something of equity In this
position, 1t Is legally unsound. The same
objection could be raised as to the pay
ment of assessors who make valuation
OF the property In district. 1t Is the GUS
tom Of nearly every school district in the
commonwealth to take the valuation OF
property made by the assessor and re-
turned to the county commissioners as the
basis of the tax levied for school pur-
ever, that the county should not pay the
assessor for his servives In making the
valuation of property because the school
district received the benefit of that SER
vice and made Its assessment OF taxes
upon the valuation thus made. 1t was no
doubt the intention of the trainers OF the
compulsory school law to provide IN
easy and convenient method Of obtaining
the enumeration of the school children Of
each district between the ages Of eight
and thirteen years. 1t was apparent to
the legislative body that this could bs
most readily done by the assessors at the
ties. Hence the law imposed this addi-
tional burden upon the district assessors
and required that they should make re-
turn of their work to the county commits
sioners, and provided the same compen-
saton for that service as for other SER
vices under the law. To hold, under
these circumstances, that the county Is
not liable for the payment Of the district
assessors in making the enumeration of
school children, would be doing violence to
every principle of Justice and to all rules
concerning the Interpretation of stat
utes
I am of opinion. therefore, that the dis
trict assessor, In making the enumeri-
tion OF school children and returning the
same to the county commissioners, under
law, Is entitled to receive his per diem
compensation for this service taken in
connection with such other services as
he performs under the authority of law,
out of the funds Of the proper county.
Very respectfully yours,
l. JOHN r. ELKIN,
Deputy Attorney General.