239 Pa. 96 | Pa. | 1913
Opinion by
No objection having been made to the jurisdiction, and the question of remedy not having been raised, the learned court below considered the case on its merits in order that a matter of public importance and pressing necessity should be speedily adjudicated. It being the evident intention of the parties to have the law settled, rather than to insist upon technical pleadings, we have concluded to accept this view of the record for the purpose of making a final disposition of the questions of law raised by this appeal. The decisive question involved in this controversy is whether school taxes of the appellant borough shall be collected by the tax collector elected by the people under the Act of June 25, 1885, P. L. 187, or by a collector appointed by the board of school directors under the Act of May 18, 1911, P. L. 309, known as the School Code. Prior to the Act of 1911 school taxes in boroughs and townships were collected by tax collectors elected under the Act of 1885, which act in some particulars was amended by subsequent statutes. This law was in effect in the boroughs and townships of the Commonwealth at the time of the approval of the School Code. It therefore follows that unless the Act of 1885, in so far as it relates to the collection of school taxes, was repealed by the School Code it still remains the law. There is no express' repeal, nor
Decree affirmed at cost of appellants.