Directors of Poor of Schuylkill County v. School Directors of North Manheim Township
Supreme Court of Pennsylvania
Error to the Common Pleas of Schuylkill county. This was an amicable action between the school district of the township of North Manheim and the directors of the poor and house of employment in and for the county of Schuylkill. By a special act approved April 4th 1831, the poor in Schuylkill county were made a county charge.
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Error to the Common Pleas of Schuylkill county. This was an amicable action between the school district of the township of North Manheim and the directors of the poor and house of employment in and for the county of Schuylkill. By a special act approved April 4th 1831, the poor in Schuylkill county were made a county charge. In pursuance of this act the people of the county were incorporated into a quasi corporation, by the name of “ The Directors of the Poor and House of Employment in and for the County of Schuylkill,” executing the provisions of this act by means of their annual elections…
1Opinion of the Court
The opinion of the court was delivered, February 3d 1862, by
Lowrie, C. J.
May the school -directors tax the county poor*25house situated in their township ? Most certainly not, unless there he some very express enactment authorizing it. If there can be any common law relative to taxation, this must be one of its most elementary precepts; because it is a manifest dictate of common sense, and because the contrary is absurd, unless under very special circumstances.
Tax the poor-house to support the schools ? Why this would be to take the poor taxes to support the schools; and the people must be taxed…
2Cited by29 opinions
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- Commonwealth v. Pure Oil Co.Supreme Court of Pennsylvania · 1931
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