School Board of Southampton Township School District Petition

Shughart, P. J.,

— The County of Cumberland has completed and established a permanent system of records of property as required by the Act of May 21, 1943, P. L. 571, and its amendments, 72 PS §5453 et seq. The first county assessment of real property under the system and at values based upon a resolution dated November 21, 1957 was made for the year 1958.

Section 602 of the Act of 1943, as amended, 72 PS §5453.602, provides that when a school district levies its real estate taxes on the assessment as fixed *455under the Act of 1943 for the first time, the total amount of taxes levied for that year…