council of the city of Johnstown, Pennsylvania, and it is hereby enacted and ordained by the authority of the

same,

"That the superintendent of parks and public buildings of the city of Johnstown and the city clerk be, and are hereby authorized to enter into a written agreement in behalf of the city of Johnstown, with the Manufacturcrs' Appraisal Company of Cleveland, Ohio, for such assistance to the city assessors in making the triennial assessment for the year 1915, in the First, Second, Third and Fourth Wards of the city of Johnstown, as will be necessary to make said assessment by the rules and mathematical formulas of the Somers unit system of realty valuation. The consideration to be paid by the city of Johnstown to the Manufacturers' Appraisal Company is two thousand ($2,000) dollars. Said assessment to be made and completed within two months from the date of the passing of this ordinance.

"Section 2. That the sum of two thousand ($2,000) dollars be, and the same is hereby appropriated out of the funds in the city treasury, not otherwise appropriated, for the payment of said assistance."

Upon the authority of this ordinance, the city of Johnstown, by its duly authorized officers, proposes to enter into a contract with the Manufacturers' Appraisal Company, one of the above named defendants, in the following form:

"Articles of agreement are hereby entered into by and between the city of Johnstown, Pennsylvania, a municipal corporation, as party of the first part, and Manufacturers' Appraisal Company of Cleveland, Ohio, party of the second part, under the following conditions:

"First-The city of Johnstown agrees and by these presents does agree to engage and employ the Manufacturers' Appraisal Company to furnish services by way of assistance to the assessors and to the board of revision and appeal, which services are more particularly described herein, and for which the city of Johnstown agrees to pay to said Manufacturers' Appraisal Company the sum of two thousand dollars ($2,000), said sum to be paid as hereinafter provided.

"Second-In consideration of the promises, and the promise of the City of Johnstown to pay the said sum of

two thousand dollars ($2,000), the Manufacturers' Appraisal Company agrees and does hereby agree to furnish to said City of Johnstown the following services:

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"(a) The party of the second part agrees to furnish for the use of the assessors and of the board of revision and appeal of the city of Johnstown a map, drawn to a convenient scale, showing the outlines of all blocks within the First, Second, Third and Fourth Wards, and to enter thereon the tentative frontage values to be determined by the city assessors, or the board of revision and appeal, as the case may be. Each block will be shown by number, beginning with No. 1 in each ward. (b) The party of the second part agrees to furnish for the use of the assessors and of the board of revision and appeal of the city of Johnstown, block and lot maps for the said four wards, upon which shall be drawn to appropriate scale the various lots, parcels, tracts or subdivisions of land, within each block, with their dimensions so far as may be ascertainable from the best sources of available information, with an appropriate system of numbering of lots. After the assessors and the board of revision and appeal shall have determined assessed values, the party of the second part will record upon the block and lot maps the assessed values as determined by the assessors or the board of revision and appeal, as the case may be, of the several lots, parcels, tracts or other subdivisions of land, and the improvements thereon, as determined by the legally constituted assessing or reviewing authorities. It is understood that for the purpose of preparing maps the Manufacturers' Appraisal Company shall be given the use of all public records of lot dimensions.

"(c) The party of the second part agrees to compile for the use and benefit of the city assessors, and of the board of revision and appeal land value records and improvement value records. The land value records shall show the tentative frontage values determined by the assessors or the board of revision and appeal, if judged by such board; the assessed values of all lots, parcels, tracts or other subdivisions of land, and the improvements thereon; together with the data collected by the assessing authorities and considered by them in the determination of assessed values. The improvement

value records shall show for each lot, parcel, tract or other subdivision of land, the dimensions and descriptions of improvements, if any; the factors of valuation and depreciation if any; and the assessed values of improvements as determined by the assessors of the board of revision and appeal, as the case may be. Such assessed values shall in all cases be the judgment of the legally constituted assessing authorities.

(d) The party of the second part agrees to furnish the consulting services of one expert in land valuation methods, and one expert in building valuation methods, who shall render services to the assessors, in applying systematic methods so far as the assessing officers shall deem possible under the statutory requirements of the laws of the state of Pennsylvania, in the assessment of land and improvements thereon, in the First, Second, Third and Fourth Wards of the city of Johnstown; and after the assessors shall have completed such valuation the said experts shall render similar services to the board of revision and appeal. Nothing contained in this agreement shall be construed to authorize the assumption by the Manufacturers' Appraisal Company or its experts of authority to determine assessment values.

"Third-For the foregoing services as rendered by way of assistance to the assessors and the board of revision and appeal, the city of Johnstown agrees to pay to said Manufacturers' Appraisal Company the sum of two thousand dollars ($2,000) in installments of seven hundred and fifty dollars ($750.00) each at semi-monthly intervals, the first payment to be made two weeks after the beginning of the work, and continuing until fifteen hundred dollars ($1,500) shall have been paid; and the balance of five hundred dollars ($500) shall be retained until the services called for by this agreement shall have been completely fulfilled for the triennial assessment of 1915.

"Fourth-The City of Johnstown shall have the right at any time to terminate this agreement, without assigning any reason for such discontinuance, provided that the city shall, after formal action by the city council, at least 10 days prior to the date on which it shall desire to terminate the same, give notice of its intention

by mailing to said Manufacturers' Appraisal Company by registered mail a written notice signed by the superintendent of parks and public buildings of Johnstown addressed to its Cleveland, O., office, 408 Commercial Bank Building. In the event of the termination of this agreement as above provided the city of Johnstown shall be bound to pay only the difference between the amount which shall have been earned to the date of the termination, and the amount or amounts that shall have been paid by the city under the terms of this agreement. In determining such amount as computed as earned up to the date of such termination, the party of the second part shall be entitled to charge at the rate of seven hundred and fifty dollars ($750) per month for the time actually given to said work by the expert in land valuation methods, and the amount actually expended for other assistance, clerical or otherwise, and the actual costs of other expenses paid. From the aggregate of such charges shall be deducted any and all sums which shall have been paid by the city under this agreement, and the balance, if any, shall be payable by said city upon demand in Johnstown, Pennsylvania.

"Fifth-The city of Johnstown agrees to furnish without cost or expense to the party of the second part proper office facilities. This agreemnt shall not be interpreted to require that the party of the second part shall be under obligation to write up the city tax assess'ment roll.

"Sixth-The party of the second part has the right to terminate this agreement upon 10 days' written notice if for any reason the payments specified are not made at the time described as payable hereunder."

TESTIMONY OFFERED.

Testimony was taken on the part of the plaintiffs, as well as on the part of the defendants. The testimony on the part of the plaintiffs was offered principally in support of the necessary allegations of fact, and was not denied by the defendants. The testimony offered on the part of the defendants principally sought to explain the methods of obtaining information as to land values by means of what is known as the "Somers System." This, as we view the question before us, was immaterial to the

issue in this case, which resolves itself into a question of law. We must at this time assume that the Manufacturers' Appraisal Company will render such services to the assessors and the board of revision and appeal as is provided for in the ordinance and the proposed agreement now in evidence before us.

As to the merits or demerits of the proposed system of assistance to the assessors proffered by the city council we have no concern, as this is a question to be disposed of by the city council in its sound discretion; and if the municipal authorities, under the law, may legally provide such assistance and regulate the manner of making assessments of real estate within the city of Johnstown, the fact that they in good faith and in the honest exercise of their duty saw fit to so act, it is a matter wholly for them to consider, and not for the court. While acting within their legal rights, they are only responsible to their constituents for errors of judgment. It is conceded, however, that in providing for the services of the Manufacturers' Appraisal Company in this case the city council acted in good faith, and the only question before the court is that of their legal right to do so.

The plaintiffs urge in support of the motion to have the preliminary injunction heretofore granted made permanent, among other things, that said ordinance violates the provisions of Section 5 of Article IV of the Act of the 27th of June, 1913, P. L. 568, in that the service sought from the Manufacturers' Appraisal Company and the proposed contract with said company for the same was not let to the lowest responsible bidder. Section 5 of Article IV of said act does provide that "all stationery, paper, and fuel used in the council and in other departments of the city government and all work and materials required by the city, shall be furnished, and the printing, advertising, and all other kinds of work to be done for the city, except ordinary repairs of highways and sewers and other public improvements, shall be performed, under contract to be given to the lowest responsible bidder, under such regulations as shall be prescribed by ordinance; **** but it will be observed that nothing in this section of the act can be fairly construed so as to forbid the city council from providing by means of legal and proper procedure for service which they may deem