72 Tex. 57 | Tex. | 1888
This suit was brought by appellant, a private corporation, against appellees, to restrain the collection of a sjDecial school tax of fifteen cents on the one hundred dollars worth of property, assessed and levied in School District Ho. 1, of Throckmorton County. The legality of the tax is assailed on two grounds: First, that the Commissioners Court exceeded their authority in dividing the county into school districts; and, second, that the election for the special tax was not ordered in accordance Avith the laAV.
The Commissioners Court, in the exercise of their power to apportion the county into convenient school districts, divided it into three—No. 1, the district in question, containing about 400 square miles; No. 2 and Ho. 3 embracing each about 250 square miles. The 29th section of the “Act to establish and maintain a system of free schools,” etc., passed at the special session of the Eighteenth Legislature, held in 1884, provides that “it shall be the duty of the County Commissioners Court of all counties not exempted from this section to subdivide their respective counties into convenient school districts.” Gen. Laws Eighteenth Leg., Sp. Sess., p.
Whether the Commissioners Court in this particular case have acted wisely or not is not for us to decide. The statute invests them with the power of laying off the districts and the discretion of determining what, is convenient in the premises, and their action can not be reviewed in a, proceeding of this character.
We pass on to the second ground upon which the tax in controversy is claimed to be illegal. The petition of the tax payers prayed that an election should be ordered “in said school district to determine whether or not a special tax be levied therein for the purpose of building school houses and supplementing the State school fund apportioned to said district.” The order of the court upon the petition recites that a petition had been presented to them praying that “an election be held in said school district Ho. 1 to determine whether or not a tax shall be levied for school purposes in said district," and proceeds to direct that the election should be held at a time and place therein specified. It is claimed that the court should have ordered the election for the specific purposes named in the petition, and that this was not done, and that the election is therefore void. When a statute which authorizes a special election for the imposition of a tax prescribes the form in which the question shall be submitted to the popular vote, we are of opinion that the statute should be strictly complied with; but if the form is not prescribed, then we are of opinion that the language of the proposition submitted is not material,
We conclude therefore that there was no error in the judgment, and it is affirmed.
Affirmed.
Opinion November 20, 1888.