The Fulton County news. [volume] (McConnellsburg, Pa.) 1899-current, 1904-03-02
JUDGE SWOPE'S OPINION.
In Suit Brought by Treasurer OF School
Board of Taylor Township.
JUDGMENT IN FAVOR OF LEWIS SHAW.
Synopsis Of Laws Bearing on the Collection
Of School Taxes. All Local Law, ReIa.
tive to Collection Of Taxes Repealed.

SpeCldl hCuOl ASSculO was l'dSo-
ed to regulate the cole ction Of
school tax in this county. Its
provisions, which are familiar to
the school boards of this county
were briefly, that the duplicate
should be placed in the hands Of
the treasurer of the school board
who should, during the month of
Septem Der, allow an abatement
of 5 per cent; during the month
of October he should collect the
full amount of the tax, and on the
first of Novem Der should place a
schedule of the unpaid taxes with
per cent. added, in the hands OF
the constable, who should COM
plete the collection.
On the 25th of June 1885, a gen
eral act was passed which provid-
ed that at the following spring
election and each year thereafter,
an officer to be styled collector OF
taxes should be elected, whose
duty it should be to collect the
county, borough, school, and poor
tax,-his collecting the money
road tax to be discretionary with
the supervisor.
Before the collector elected
could enter upon his duties, bow
ever, he must take and subscribe
to an oath of office, give bond in
double the amount of the dupll-
cate with, at least two sufficient
sureties, said bond TO be approx
ed by the court and the affidavit
and bond filed IN the Office of the
clerk of the courts.
A further act was passed in
1898 which changed the length
of term IN the 1885 act from one
to THREE years.
For the year 1923, in Taylor
township, Lewis Shaw was elect,
ed treasurer of the school board,
giving bond to the board as treas.
urer. He seems to have followed
the act up to November 1, when
instead of giving the duplicate to
the constable with 5 per cent. add
ed, he kept it, and collected the
taxes himself-not adding the 5
per cent, but when he came to
settle with the board he claimed
5 per cent. of the tax collected af.
ter the first of November for his
trouble, and also an additional
sum of 2 per cent. on all monies
paid out by HIM as treasurer
The per cent. was not allowed
by the Auditors, and Mr.. Shaw
appealed tocourt. Testimony was
taken in the matter and at Janu
ary court the case was argued
and Judge Swope has just tiled
J the following opinion
'Lewis Shaw was appointed
treasurer and collector of the
Taylor school district, gave bond
as sucn, and collected the schooI
taxes for same. When Mr.. Shaw
was appointed it is quite evident
that he understood, from re-
marks made before the board,
that he was to receive the same
compensation as his predeces'
sors in Office, Jacob Lamberson
and others, had received. Be this
as it may, in the absence of any
agreement as to his compensa
tion, such compensation would be
presumed, viz two per cent. for
paying out and five per cent. for
collecting. This compensation,
we think, should have been allow
ed Mr., Shaw by TIE Auditors,
and this appeal is sustained, tc
the extent of granting him a
credit in his settlement OF S36. 2S
to equallze his compensation with
that of Mr.. Lam berson and his
predecessors IN Office.
We are requested in this opin
ion to indicate the regular and lie
gal way in which the taxes should
be collected In the county of Ful
ton. This we may not be able Il
judicially determine in the inqui
ry now before us, but we Cal
state what the opinion of tn,
Court would be, If the question
were properly raised and for ou,
determination.
'sThe act OF June 9, 1893. p. L