Appeal, No. 188, Jan. T., 1956, from judgment of Court of Common Pleas of Montgomery County, April T., 1955, No. 131, in case of Roy F. Sellers, Tax Collector of Upper Moreland Township v. The School District of the Township of Upper Moreland. Judgment affirmed.
Samuel H. High, Jr., with him High, Swartz, Childs & Roberts, for appellant.
H. Lyle Houpt, for appellee.
Before Stern, C.j., Jones, Bell, Chidsey, Musmanno and Arnold, JJ.
The judgment of the court below dismissing the plaintiff's complaint in mandamus is affirmed on the following opinion of President Judge KNIGHT.
"This action in mandamus was brought to compel the defendant school district to pay the premium on the bond furnished by the plaintiff tax collector for the collection of school taxes for the year 1954.
"The facts which are not in dispute are as follows. The plaintiff was elected Treasurer of the First Class Township of Upper Moreland in November of 1945 for the term of four years from the first Monday of January 1946.By virtue of his office of Treasurer he was also the Tax Collector for the Township and the School District of the Township which is a third class school district. Plaintiff was again elected in 1949 for a four year term and once more elected in 1953 for a like term.
From 1946, up to and including 1953, the plaintiff paid the premium on the bond he was required by law to furnish to cover the collection of school taxes. The plaintiff was a candidate for the nomination of Treasurer at the May primary of 1953, and as required by law, the officers of the School District, by resolution fixed the compensation of the tax collector and sent him, on March 16, 1953, a notice stating what the compensation of the tax collector would be. This notice was received by the plaintiff more than ten days before the last day for withdrawing his name as a candidate. The plaintiff was nominated at the May primary and subsequently elected at the November election. He entered into his new term of office on the first Monday of January 1954. By the Act of July 13th, 1953, P.L. 411 section 1, the premium on the bonds of tax collectors in school districts of the third class situated in Townships of the first class are required to be paid by the school district. The Act by its terms was not to become effective until after the 31st day of December, 1953.*fn1
"The plaintiff furnished a bond for the collection of taxes for 1954 and demanded that the school district pay its share of the premium ... as provided by
the Act of 1953, supra. By resolution adopted November 17th, 1954 the ...