Montour American. (Danville, Pa.) 1866-1920, 1907-01-24
COURT REFUSES
petition

anu DeTTy bON 20 VI hhOh'Ouh SONn
ty, presented to court last week pray
ing that the system of working out the
road tax be abolished, were refused by
Judge Evans in an opinion handed
down Saturday, on the ground that
the provlso of the act Of assembly OF
April 12, 1905, is unconstitutional and
void. Judge Evans opinion is clearly
in line with those rendered by several
other courts in the State.
The question of abolishing the sys-
tenn of working out the road tax was
voted on in several of the districts of
Montour county, but. with the excep-
tion of Mahoning township, it did not
carry. How the unconstitutionality
of the act may affect the latter town.
ship, where the system of taxation for
working the public roads has been
changed to conform with the new law
remains to be seen. 1t WAS in cOusid-
ering the petition from Liberty town
ship that Judge Evans handed down
his opinion, which of course applies
to all.
The opinion is very clear and con-
vincing and makes the courts position
plain. Omitting few paragraphs,
where the views of other courts are
quoted, Judge Evans opinion as hand
ed down follows:
The petition in this case sets forth
<'That they are taxpayers of the SAID
township of Liberty, said county and
State and as such desire to avail them
selves of the benefits of the act of the
general asse mbly approved April 18th,
1905, wherein it is provided, among
other things, as follows: That any
township may by majority vote of
the electors thereof at the February
municipal election, after thirty days
prior notice thereto, change the sys-
tenn of taxation for working the pub
lie roads such election shall be auth
orized by the court of q"arter sessions
upon petition of at least twenty-five
taxpayers of said township.
The portion of the act of general as
sembly of April 18th, 1908, p. i. l42,
which purports to authorize the court
to order and direct an election TO de-
termine whether the system OF tax
alton for working the public roads
shall be changed is found IN the third
proviso of section two OF the act,
which provides as follows: "Provld-
ed, however, that township, may,
by majority vote of the electors
thereof, at the February municipal
election, after thirty days prior no.
tice thereof, change the system of tax
alton for working the public ROADS.
Such election shall be authorized by
tine court or quarter sessions, upon petit
tion of at least twenty-five tax payers
of said township and any such town
ship which shall have abolished the
work tax, shall annually receive from
the State fifteen per ceutum of the
amount of road tax collected in said
township. as shown by a sworn state
ment of the board of township super
visors, furnished to the State highway
commissioner on or before the fifteenth
day of March OF each year
Under this section of the act have
we the power and authority to grant
the prayer of the petitioners? We think
not.
Under section 33 of the general road
la W OF April 18th, 1884, it Is the DUTY
of the supervisors TO give parties rated
with taxes full opportunity to work
them out, before proceeding to collect
them The act is mandatory aud must
be substantially obeyed. Otherwise
there is no power to issue a warrant
for their collection. The opportunity
to work out the road tax is condition
precedent to collection by legal pro-
cess.
Thus the law stood at the time of
the passage of the act of April 18th.
1905, now Under consideration. The
legislature does not attempt 10 take
this right from the taxpayer by direct
enactment but delegates to majority
of the electors OF the different town
ships of the Commonwealth the right
to do so.
This, as we view it, is a clear de-
legation of legislative authority. Ii
this petition were allowed and the
order made as prayed for, majority
of the electors of Liberty township.
voting at the municipal election held
on the third Tuesday of February next
would determine whether or not the
IdXDdNtIS ItSIuluH w lblIIb StllNA tp"''
ship would have the opportunity TO
work out their road tax for the ensu-
ing years. This would be clear dele
CATION of Legislative authority to the
majority of the electors voting at salu
election and clearly offends against
sec. | article III of the constitution CT
Pennsylvania. which provides 'IHe
legislative power of this Common
wealth shall be vested in general as
sembly, which shall consist of senate
and house of representatives.
The tax payer. under the general
road law of April 18th, 1884, without
all election, has the right TO work out
his road tax. and of this right he can
not be deprived except by positive en-
actmeut of the law making power OF
Ihe Commonwealth.
Z Sec 7, article III of the constitution
provides that, "The general assembly
shall not pass any local or special law
regulating the affairs of countles.
cities. townships, wards. bOroughs OF
school districts - The act of assembly
under consideration clearly otfend'
against this section of the constltu
tiou.
: (Quotation of authorities confirming
the last paragraph).
We are therefore or the opinion tha
the third proviso of sec of the act
of April 18th, 1903, p. l. IA? Is clear
ly in conflict with sec. |, art ant
sec Z, art Ill of the constitution.
/ We therefore hold that the provist
/ of the act of April 18th, 1908 Is un
/ constitutional and void, and we have
no power to order the election prayed
/ for. And now January 18th. 1907 petl
! ton refused. BY the COURT,
! CHARLES @. EVANS, 7. j
Gold Tied About Waist.