12 Vt. 472 | Vt. | 1839
The opinion of the court was delivered by
— Several objections are taken to the sufficiency of the defendant’s justification, which he offered to prove at the trial:—
1. Because the tax was voted to be raised upon the scholar, and not upon the list of polls and rateable estate.
2. Because it was not sufficiently definite in amount; and,
3. Because it was prematurely voted.
We are sensible that the enquiry, involved in the first objection, is of deep importance to the public interest, and should extremely regret to fall into any mistaken construction of the statutes relating to it. By the third section of the act of October 31, 1797, it is enacted “that the inhabitants of any school district, at a legal meeting, holden for that purpose, shall have power to raise money, by a rate or tax, on the list of the polls and rateable property of the inhabitants of such district, or by subscription, or otherwise, as they shall think most proper, for the purpose of erecting and repairing shool houses, and supporting schools in such districts.” This was the only permanent provision for the support of common shools, except the aid derived from the rent of public lands, until the acts of 1810 and 1824,
The vote was to raise a sum, not exceeding one hundred dollars, for the support of a school for the winter then next ensuing, “ said sum to be the amount of the expense of said school, after deducting sixty dollars of public money.” It is objected that here was a discretion left with the prudential committee as to the amount to be raised, within the limitation of one hundred dollars. Admitting this to be true,, we do not perceive that it furnishes any valid objection. The district protected themselves by the limitation, and the amount of expense to be incurred/within the limit prescribed, was a matter properly entrusted to the judgment of the committee. It is believed that votes of towns, as well as school districts, to raise taxes not exceeding a specified sum, are sanctioned by very general practice.
The third objection is evidently without foundation, as the tax was not to be assessed upon any list whatever. In such a case it is only requisite, that the vote should direct the tax to be assessed and collected within a reasonable and limited time.
Judgment of the county court reversed.