Dunkard Township School Tax Case

Opinion by

Mr. Justice Horace Stern,

This ease arises from a legislative problem which, in the summer or early fall of 1947, confronted not only the particular school district here involved but probably other school districts as well.

On August 1 of that year the School District of Dunkard Township, Greene County, a school district of the fourth class, adopted its annual budget and levied a tax of 16 mills on the assessed valuation of real estate in the township and a per capita tax of $2 per person. In order to provide the revenue required for the school year there was included in the estimated…