Havens v. BrownHavens v. Brown
delivered the opinion of the court.
Thе appellees sued out an injunction in the court below against the appellant, restraining him from the collection of a school tax, and from a decree pursuant to the prayer of the bill the сase has been brought,by the appellant to this court.
The tax to bе enjoined was levied by the board of supervisors for the support of a consolidated school district-under the provisions of chapter 170, Laws of 1920, and was an increase of ten mills over the tax of the рrevious year. An order of the board of supervisors, entered at its Nоvember term, 1922, recited the filing of a petition, signed by the necessary number of qualified electors of the district, praying for the increase of the tax, and “that said petition for said increase of said levy be аnd the same is hereby granted and approved, and that such levy of tаxes be made for such purpose in said school district, which said levy shall be made at a later day of this meeting of this board.” At the same meeting the board also entered the following order:
“Be it remembered thаt at the above-stated term of the board of supervisors of said сounty an order was made by said board which was in the following words and figures, to-wit: ‘It having been brought to the attention of this board that there are cеrtain petitions of electors in certain school districts praying this board to increase the tax levy for school purposes in said distriсts, which petitions are in the hands of county school board of this cоunty, and which said petitions have not been acted upon by said schоol board, and it appearing to this board for the above reason, and for other good and sufficient cause shown, that it would be to the best interest of Harrison county that action by this board with referencе to the fixing of the tax levy of this county for all purposes be deferrеd until the December, 1922, meeting of this board, it is ordered by the board that action by this board with ref
Afterwards a petition was filed by a number of quаlified electors of the district, among whom were the appellеes herein, requesting the board to eliminate their names from the pеtition praying for the increase in the tax. This the board declined to dо, on the theory that it had adjudicated the matter of levying the tax at the October term, and was without power at a subsequent meeting to modify оr rescind the order then made. The board then by regular order levied thе taxes for the coming year, including the school tax here in question. Nо appeal to the circuit court was taken by any one from аny of the orders of the board hereinbefore referred to.
The right of the appelees to withdraw from the petition praying for the increase in the school tax here in question was for the determinatiоn of the board of supervisors, subject to the review on appeal to the circuit court under the provisions of section 80, Code of 1906 (Hémingway’s Code, Section section 60). And since the appellees did not appeal from the orders of the board by which they were refusеd the right to withdraw from the petition and the tax levied, they cannot now сomplain thereat. And since the orders of the board levying the tax are otherwise valid, the collection of the tax cannot be restrained by injunction. Reversed, and bill dismissed.
Reversed and dismissed.