132 Ky. 478 | Ky. Ct. App. | 1909
Opinion op the Court by
Affirming.
This action was instituted by the appellee in the Franklin circuit court for the purpose of securing’ a writ of mandamus against the Auditor of Public Accounts and the superintendent of public instruction, requiring them to turn over to appellee the sum of $1,389.96 due district No 24 as its portion of the state school tax for the school year between July, 1906, and June, 1907. There is no dispute about the facts of the case; the difference between the parties litigant being merely a difference in construction of section 186 of the Constitution and certain sections of the
S'ection 186 of the Constitution, in so far as pertinent to the issue before us, is as follows: “Each county in the commonwealth shall be entitled to its census of public children for each year; and if the pro rata share of any school district be not called for after the second1 school year, it shall be covered into the treasury and be placed to the credit of the school fund for general apportionment the following year.” Section 4375 of the Kentucky Statute© provides, among other things, as follows: “When'any school district in any school year shall have failed to use all or any part of the money due it for such school
But the appellants insist that, under section 186 of the Constitution, the state superintendent had a right to order the money back into the treasury under the circumstances as detailed in this opinion. To this we cannot agree. Section 186 only authorizes school tax money which is not called for during the second school year to be covered back into the treasury. Now, manifestly, the fund involved in this litigation does not fall either within the letter or the spirit of the language of section 186 of the Constitution. The framers- of that instrument intended, if by any accident or misfortune the pro rata of the school tax due any district could not be utilized for educational purposes for a given year, that it should, upon demand, be turned over to the district a.t any time during the second year; and it was only after the expiration of the second year that.it is required to be covered back into the state treasury for redistribution as a part of the general school fund. As said before, the petition alleges — and it is not denied in the answer — that during the second school year teaching the public school was commenced in the district and the payment of the money involved herein was demanded, and refused. It is no answer to this to allege, as appellants do in their answer, that the money was not used during the second school year. Of course, it was not used because it was in' the public treasury, and its payment to the district was refused upon demand. Now, if the whole of the second school year had passed without any school being taught in the district and without demand for the money which was due for the first school year, then the position of the ap
The appellees- were busily engaged in building a suitable schoolhouse, and there is no suggestion of negligence or bad faith on their part in the prosecution of this work. Pending the erection- of the new building they were unable to secure, by lease or otherwise, a suitable building in which to conduct the district school. Now, it is to meet just such a case as this that the Constitution authorizes the payment of any year’s1 school fund if called for during the second year. Of course, there had to come a time, if the school fund was not used for educational purposes at all, when it was necessary to require it to be paid back into the state treasury. The Constitutional convention fixed this period at two years. The money which was due in any one year, but not used during that year, could be added to the fund of the second year for the purpose of increasing the school facilities of the district. This was a- most fair and wise arrangement, both to the district and to the state. No good would accrue to the commonwealth to put a strained construction upon the language of section 186 in order to deprive the district of the fund which
In conclusion, we deem it appropriate to say that the taxes received from the state by a district may not be used either for the purpose of purchasing a lot,, the erection of a school building, or for furnishing it, but must be used solely for educational purposes, as indicated in Collins v. Henderson, etc., 11 Bush, 74, and Superintendent v. Auditor, 97 Ky. 180, 30 S. W. 404.
For these reasons, the judgment of the circuit court awarding the mandamus is affirmed.