No. 8253 | Colo. | Mar 1, 1915
Lead Opinion
delivered the opinion of the court:
The authority for levying the tax upon the property of plaintiff in error in district 9, is based upon the provisions of section 16, above quoted, which authorizes the county commissioners to levy a tax upon property in district 9, for the support of a school in district 11, without giving the electors of the former district any voice in the selection of those who manage and control the school at La Junta. This violates, both in letter and in spirit, article IX, section 15 of our state constitution, which is as follows:
“The general assembly shall, by law, provide for organization of school districts of convenient size, in each of which shall be established a board of education, to consist of three or more directors to be elected by the qualified electors of the district. Said directors shall have control of instruction in the public schools of their respective districts.”
The judgment of the District Court is reversed and the
Judgment reversed.
Decision en .banc.
Concurrence Opinion
concurs specially.
I concur in the reversal of the judgment solely on the ground that when section 16 of chapter 170 of the Laws of 1909 is given the construction to which it is entitled, there is no authority for the levy of the tax in question.
Tax laws are, under all the authorities, to be strictly construed, and that rule ought certainly to be applied in a case like this to prevent a violation of one of the fundamental principles of our institutions, — the taking of money from tax-payers who are allowed no voice in determining how it shall be expended.
It is only by a liberal construction of this law, that the High School at La Junta can be regarded as a “Union High School,” such as the law contemplates. That being so the •judgment is erroneous.