28 Iowa 332 | Iowa | 1869
But, it is argued, that payment for the apparatus must be made out of the contingent fund, and this fund, or rather its amount, is fixed by the board of directors, and taxes therefor are levied by the supervisors, upon the determination of the directors being certified to them. ¡Section 30. The inference is, that, as the directors determine the amount of this fund to be raised by taxation, they may create the necessity for the fund, and for a tax to supply it, by expending it, or by contracts to be paid out of it, before it is raised, without the vote of the electors. But this is not admissible. The duty of the directors in this, as in most other matters, is purely of a ministerial character. They are to determine what amount of money is necessary to meet the contracts and expenditures authorized by vote of the electors. Thereupon they estimate the per centum of taxes to be levied for that purpose, and cause the same to be certified to the supervisors. This seems to be all that they are empowered to do under the section above cited.
See the following cases, which have some bearing in support of the views above stated: Williams et al. v. Peinny et al., 25 Iowa, 436; Taylor v. Dist. Township of Otter Creek, 26 id. 281.
Following Taylor v. Dist. Township of Wayne, where the doctrine is fully discussed, we hold that the contract was not ratified by the acceptance and use of the apparatus in the schools, acquiescence on the part of the directors and electors, and other acts shown. In order to bind defendant thereby, the ratification should be direct, and by a corporate act of the district township.
The plaintiff is in no better position than the original payee. Shepherd v. Dist. Township of Richland, 22 Iowa, 595; Taylor v. Dist. Township of Wayne, 25 id. 448.
This is doubtless a case of hardship; but with this we have nothing to do. We must declare the law as we find it, without regard to the consequences in particular ' cases.
Affirmed.