140 Ga. 492 | Ga. | 1913
The record discloses that upon mere inspection of the petition the judge refused the injunction on the ground that he considered that the petition was clearly without equity. That he could do so has been decided. Remshart v. Savannah &c. R. Co., 54 Ga. 579; Brown v. Wilson, 56 Ga. 534. Whether there was any equity in the petition would depend on the right of the officers to levy the tax, which, under the allegations of the petition, was merely a question of law. It was conceded that the law authorizing the school tax in the district had been effective by virtue of an election previously held for that purpose; and the only ground upon which it was contended that there was no authority at the time suit was filed for the levy of such a tax was that the law authorizing the levy of the tax was no longer effective in the district.
By art. 8, sec. 4, of the constitution of this State (Civil Code, § 6579), it is declared: “Authority may be granted to counties, militia districts, school districts, and to municipal corporations, upon the recommendation of the corporate authority, to establish and maintain public schools in their respective limits by local taxation; but no such laws shall take effect until the same shall have been submitted to a vote of the qualified voters in each county, militia district, school district, or municipal corporation, and approved by two-thirds majority of persons voting at such election; and the General Assembly may prescribe who shall vote on such questions.” In pursuance of this provision of the constitution there are statutory provisions of law now embodied in the Civil Code, as follows:
“§ 1535. Whenever the citizens of any school district wish to supplement the funds received from the State public-school fund by levying 'a tax for educational purposes, they shall present a petition from one fourth of the qualified voters of the district to the ordinary, who shall order the election not earlier than twenty days, nor later than sixty days, after the petition is received; Provided,*495 that notice of the same shall be posted in at least three conspicnons places in the district ten days prior to the election. The election shall be held at a time and place prescribed by the proper authorities, and under rules governing ordinary elections. Those favorirg local taxation for public schools shall vote ‘For local taxation for public schools.’ Those opposed shall vote ‘Against local taxation for public schools.’ The returns of said election shall be made to the ordinary of the county, who shall declare the result, and two thirds of those voting shall be necessary to carry the election for local taxation for public schools. No person shall vote in said election except the regularly qualified voters residing in the district six months prior to the election. An election for the same purpose shall not be held oftener than every twelve months.”
“§ 1536. An election for repealing the local-tax law provided for in this Article, when the same has been established for over three years, shall be called as in first instance. And if abolished by vote under similar regulations as in first instance, no new election for re-creating the same shall be called within one year. If not abolished by vote, no election for the same purpose shall be called within one year.”
“§ 1544. All elections held under the provisions of this Article shall be governed as to registration and qualification of voters as the general law governing special elections provides.”*496 said secretary in a book furnished by the board of trustees and kept for that purpose. At or before the time of fixing the rate of taxation for said county, the secretary of each local board of trustees, with the aid of the county school commissioner, shall levy such rate on the property thus found as will raise the total amount to be collected: Provided, that such rate shall not exceed one half of one per cent. The county school commissioner of each county, at or before the time for fixing the rate of said county by the ordinary thereof, or the county board of commissioners, as the case may be, shall certify to the said ordinary, or said board of commissioners, as the case may be, and to the comptroller-general of the State the rate of taxation fixed for each school district in the county, and said taxing authority of said county shall levy such special tax at the same time and in the same manner as is now prescribed for levying taxes for county purposes. A copy of the special tax digest of said local tax district shall be furnished by the secretary of the local board of trustees to the tax-collector of the county.”
Judgment affirmed.