Appeal, No. 378, Oct. T., 1961, from decree of Court of Quarter Sessions of Lycoming County, May T., 1961, No. 183, in case of Paul J. Eck et al. v. The School District of the City of Williamsport. Decree affirmed.
Daniel F. Knittle, for appellants.
Nathan W. Stuart, for appellee.
Before Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ. (rhodes, P.j., absent).
[ 197 Pa. Super. Page 593]
We are here concerned with the legality of a tax resolution adopted by the School District of the City of Williamsport. The appellant-taxpayers challenge the legality of the resolution on the ground that the intention to pass it had not been properly advertised.
The school district relies upon the "Tax Anything Act" of June 25, 1947, P.L. 1145, 53 P.S. 6851 et seq., for its authority to pass the resolution. This act requires notice of intention to pass a tax resolution, and provides in § 2, as amended, 53 P.S. § 6852, that "Publication of such notice shall be made by advertisement once a week for three weeks in a newspaper of general circulation within such political subdivision ..."
The notice of the intention to adopt the resolution was published in the Williamsport Sun-Gazette and in the county's legal journal on June 9th, 16th and 23rd, 1961. These dates were Fridays. The resolution was adopted on June 27, 1961, a Tuesday.
The taxpayers contended in the court below that the notice did not meet the requirements of the above act because at least 21 days had not elapsed between the first publication and the passage of the resolution. They cited Borough of Newville v. Dewalt, 2 Cumberland Law Journal 30, exceptions overruled in 3 Cumberland Law Journal 30 (1952), and Levitsky v. School District of North Manheim Township, 55 Schuylkill Legal Record 123 (1959). We had the Newville case before us in 173 Pa. Superior Ct. 254, 98 A.2d 402 (1953), but we did not consider the issue now before us.
[ 197 Pa. Super. Page 594]
The court below rejected the reasoning of the Cumberland County and Schylkill County Courts, and held that notice of intention to pass the tax resolutions met the legal requirements.
The act says nothing about the number of days that must elapse between the first advertisement and the passage of the resolution. It is generally recognized that when nothing is specifically said in the statute about the time that should elapse between the first advertisement and the event, the courts should ...