Appeal from the Order of the Court of Common Pleas of Montgomery County in case of William H. Yost v. Abington School District and H. Donald Busch, Lynne P. Ianelli, George O. Herold, Dr. Sol E. Harrison, Muriel Alt, William Brodsky, Mary E. Hartung, Harvey B. Spiegel and Robert E. Nugent, Jr., Individually and as Directors of Abington School District, No. 77-2396.
Robert A. MacDonnell, with him Obermayer, Rebmann, Maxwell & Hippel, for appellants.
Mabel D. Sellers, with her Raymond Jenkins, and Jenkins, Tarquini & Jenkins, for appellees, and amicus curiae, Montgomery County Tax Collectors' Association.
Joseph L. Foley, for intervenor.
Judges Crumlish, Jr., Wilkinson, Jr. and MacPhail, sitting as a panel of three. President Judge Bowman and Judges Crumlish, Jr., Mencer, Rogers, Blatt, DiSalle and Craig. Judges Wilkinson, Jr. and MacPhail did not participate. Opinion by Judge Rogers.
[ 40 Pa. Commw. Page 314]
This is the appeal of the Abington School District and its Board of Directors from a decree of the Court of Common Pleas of Montgomery County enjoining them from enforcing School Board resolutions assigning the responsibility for collecting school taxes to a bank and to School District employes and drastically reducing the salaries of local tax collectors.
Abington School District is a Second Class School District responsible for public education in Abington Township and the Borough of Rockledge. School taxes are collected in Abington Township by the township treasurer in his capacity as tax collector*fn1 and in Rockledge Borough by the borough tax collector. During the terms of these officers ending December 31, 1977, the school district paid the Abington Township treasurer an annual salary of $12,350, $5000 for expenses, and reimbursed him for postage and printing costs. It paid the Rockledge Borough tax collector an annual salary of $2300 and stood part of the premiums on his fidelity bond.
On January 11, 1977 the School Board adopted the following resolution:
That the Board of School Directors establish a new fee for the office of the Abington Tax Collector of eight hundred ($800.00) dollars per year to cover his legal responsibilities, with the District itself carrying out the necessary work load as described.
At the same meeting the Board adopted a second resolution identical to that just reproduced, except that
[ 40 Pa. Commw. Page 315]
the subject was the new fee of the tax collector Rockledge ...