The Commonwealth v. Fraim

• Decision Date: 22 May 1851
• Citation: 16 Pa. 163
• Parties: The Commonwealth <I>versus</I> Fraim.
• Court: Pennsylvania Supreme Court

16 Pa. 163

The Commonwealth versus Fraim.

Supreme Court of Pennsylvania.

May 22, 1851.

ERROR to the Common Pleas of Lancaster county.

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Franklin, for the school directors.—He cited the act of 8th April 1833, by the first section of which, undrawn balances were to remain in the State treasury, and accumulate for the use of the districts, for any time not exceeding two years from the 1st November 1843. The act of 1844 withdrew the right to undrawn balances. By the act of 11th April 1848, all school districts were made accepting districts, and it was provided that those districts which complied with the school system should receive a portion of the township taxes paid for two years. The 25 per cent. does not equal the amount which had been withdrawn from the township by the act of 1843. The act of 11th April 1848 provided that the two years should commence on the 1st Monday of June 1848, and it was contended by him that all payments made before the 1st Monday of June 1850 were liable to the abatement of 25 per cent. When the taxes were paid by Manheim township in May and on 1st day of June 1850, the school year for 1850 had not begun to run. That it was a fallacy to say that the payments made on and previous to the 1st day of June 1850 were not then due and payable. The tax had been assessed, the duplicates had been committed to the collectors, and the taxes were payable within thirty days, though the collector could not levy till the thirty days had expired. The 1st day of June 1850 was Saturday, and the school year which terminated on the first Monday of June had not then expired.

Mathiot, for the respondent.—He contended that under a proper construction of the act of 11th day of April, A. D. 1848, the relators are entitled to a percentage upon State revenue derived from their school district for two years only, to wit, the years 1848 and 1849, and this has been paid to them. If they have thought proper to advance the amount of their State tax for the third year, viz. 1850, so that its payment falls into the treasury prior to the first Monday of June 1850, this does not enable them to draw their percentage for three years.

The payment of the tax for 1850 was an advancement, by reason of which the township, under the act of 1844, became entitled to an abatement of five per cent.; but it was never contemplated that the school directors would set up a claim for the abatement of twenty-five per cent. upon money which was not due and payable to the commonwealth during the two school years.

The construction placed upon the act by the auditor-general, the superintendent of common schools, as well as the court below should not be disturbed. He cited act May 31st, 1844, Pam. Laws 583; act April 16th, 1845, id. 508; act April 29th, 1844, id. 485; act April 11th, 1848, id. 521; act April 10th, 1849, id. 639; act May 10th, 1850, id. 732.

He observed that if a township which had not been in arrear had advanced, it would not be entitled to 25 per cent.; and that a township which had been in arrear should not be entitled to an abatement to that amount.

Mr. Franklin replied, that the taxes in 1850 were payable before the first Monday of June 1850, and being so payable during the school year of 1849-50, were liable to abatement.

The opinion of the court was delivered May 22, by CHAMBERS, J.

This case depends on the construction of the act of Assembly of 11th of April 1848, in which, amongst other things, it is enacted, "that the common school system, from and after the passage of this act, shall be deemed, held, and taken to be adopted by the several school districts of this commonwealth; and that the school directors of the respective school districts from which the undrawn school appropriations were taken by the act of 29th of April 1844, entitled `An act to reduce the State debt, and to incorporate the Pennsylvania Canal and Railroad Company,' shall, during the month of May of the present year, levy and assess a tax as required by existing laws, to enable school districts to receive their portion of the State appropriation; and each of said school districts in which a tax shall be so levied and assessed as aforesaid, shall thereupon receive its portion of the aforesaid appropriation of two hundred thousand dollars, and shall be entitled to a deduction of twenty-five per cent. of all moneys paid into the county treasury by such district for State purposes during the two next ensuing school years, which money so deducted shall be paid to the treasurer of the board of directors of such school district, and shall be exclusively appropriated to the erection of school-houses in such school districts."

The township of Manheim, in the county of...