17 Neb. 177 | Neb. | 1885
In 1872 school district No. 2 of Kearney county was formed so that it comprised a large portion of that county. As thus organized, the district issued its bonds in the sum of $3,000, with which a school-house was erected therein. At the annual school meeting in said district in 1877 a tax of fifteen mills on each dollar valuation was voted for the purpose of paying the debts of said district. In regard to this tax we find the following stipulation in the record: “It is hereby stipulated as a matter of fact, that the proceeds of the fifteen mills tax of 1877 received by the defendant district No. 2 was by said district used in paying bonds and indebtedness incurred before the 14th day of February, 1878, and that after applying the same as aforesaid there still remained fifteen hundred dollars bonded indebtedness incurred in 1873.”
In February, 1878, school districts Nos. 17, 18, and 24 were duly organized out of the territory of No. 2, the value of the school-house at that time being about $1,000. The county superintendent made no division of the property belonging to the old district, nor determined what amount it should pay to the new districts, and this action is brought to recover the amounts justly due. The court below found the issues in favor df the defendant and dismissed the action.
In School District No. 9 v. School District No. 6, 9 Neb., 331, and 13 Id., 166, where a school district which possessed no property of any kind was divided before the school tax was levied, and afterwards the tax was levied on the property of the new district as well as the old, that tax was collected and paid to the old district without authority of law so far as the amount collected on the property of the new district was concerned, and it was held that the amount thus wrongfully obtained could be recovered back. And we adhere to those decisions. Where,
The practice in some of the newly settled portions of the state of including one or more townships of land in a school
Judgment affirmed.
Sec. 7. When a new district is formed in whole or in part, from one or more districts possessed of a school-house, or other property, the county superintendent, at the time of forming such new district, or as soon thereafter as may he, shall ascertain and determine the amount justly due to such new district, from any district or districts out of which it may have been, in whole or in part formed, which amount shall be ascertained and determined according to the relative value of the taxable property in the respective parts of such former district or districts at the time of such division.
Sec. 8. The amount of such proportion, when so ascertained and determined, shall be certified by the county superintendent to the county clerk, who shall present the said amount to the county commissioners at the July session next succeeding, whose duty it shall be to assess the same upon the taxable property of the district retaining the school-house or other property of the former district, in the same manner as if the same had been authorized by a vote of such district, and the money so assessed shall be placed to the credit of the taxable property taken from the former district, and shall be in reduction of any tax imposed in the new district on said taxable property for school district purposes.
SEC. 9. When collected, such amount shall be paid over to the treasurer of the new district, to be applied to the use thereof in the same manner, under the direction of its proper officers, as if such sum had been voted and raised by said district for building a schoolhouse or other district purposes.