After discussing the matter with tax collectors in the communities comprising the Panther Valley School District, a fair summation of how many of the taxpayers are reacting to the new five percent Occupation Tax levied by the Panther Valley School Board would be to report they're griping, but they're paying it. Enacted last June 30, the Occupation Tax is levied against the assessed valuation of a person's occupation, not on the basis of his salary, but on the skill of his trade or profession and applied to both employed and unemployed persons.