Legal Opinion

Stone v. Carbondale School District

Supreme Court of Pennsylvania

Decided January 25, 1932No. Appeal, 323PublishedCited by 3 opinions

The Superior Court in its opinion points out that the school district was without authority to contract with Kolansky for the collection of the school taxes. The appellee wishes to add that under section 402 of the School Code, or School Law, the appellant school district must collect the necessary taxes in the manner provided by the School Law. There is no place in this law for the appointment of an attorney or agent to collect school taxes.

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The Superior Court in its opinion points out that the school district was without authority to contract with Kolansky for the collection of the school taxes. The appellee wishes to add that under section 402 of the School Code, or School Law, the appellant school district must collect the necessary taxes in the manner provided by the School Law. There is no place in this law for the appointment of an attorney or agent to collect school taxes. This duty is upon the city treasurer and no ingenuity or invention in calling the collector, agent or attorney, can contravene or circumvent the…

1Opinion of the Court

Opinion by

Mr. Justice Schaefer,

Little can be written in this case which has not already been said by the Superior Court (see 102 Pa. Superior Ct. 60). The action is a taxpayer’s bill to enjoin the payment of fees to a special attorney employed by defendant school district to collect delinquent taxes. The chancellor dismissed the bill, the Superior Court reinstated it and we have this appeal'by defendant.

The school district by resolution exonerated two city treasurers, whose duty it was to collect the taxes, from the collection of school levies for the years 1926, 1927 and 1928, amounting to…

2Cases cited3 opinions

  1. Bechtel v. FrySupreme Court of Pennsylvania · 1907
  2. Commonwealth v. JonesSupreme Court of Pennsylvania · 1923
  3. Stone v. Schl. Dist. of CarbondaleSuperior Court of Pennsylvania · 1931

3Cited by3 opinions

  1. Commonwealth Ex Rel. Davis v. BlumeSupreme Court of Pennsylvania · 1932
  2. Commonwealth v. Smith (No. 1)Superior Court of Pennsylvania · 1934
  3. Blakeley's Petition, Pennsylvania Court of Common Pleas, Alleghany County1940

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