In this action the town of Barre, in its capacity as a school district, seeks to recover from school district No. 13, in Barre, four hundred sixty-six dollars and fifty-seven cents, аnd what may be realized from two hundred dollars uncollected taxes. To recover the latter, except for the agreement of the parties, this form of action, assumpsit in the common counts, would not be applicable. The case has been made up and the facts agreed upon, including the uncоllected taxes, to enable the parties tó obtain the opinion of this court, with reference to the relative rights of the parties to the fund in controvеrsy. Prior to the passage of acts numbered 20 and 21, of the Laws of 1892, the defendant had been a school district in the town of Barre. These acts took effect April j, 1893. The defendant then had money collected by tax duly assessed upon the inhabitants of the district for defraying current expenses, and the payment of the indеbtedness of the district, to the amount of one hundred fifty-three dollars and twelve cents, and there was still an amount of two hundred dollars of this tax uncollected. It also had in money three hundred thirteen dollars and forty-five cents, received from the town on the division of the public school money. It was indebted eleven hundred dollars for the land on which its schoolhouse stood, and for erecting and repairing its schoolhouse. The defendant claims the right to return the four hundred sixty-six dollars and fifty-sevеn cents to the taxpayers in the district jbro rata, and to have the residue of the tax uncollected. The plaintiff claims this fund, including as well what the defendant can rеalize from the uncollected taxes to be used in the town for school purposes. As early as 1797 the legislature provided that every town should maintain one or more schools therein for the instruction of the young. The town was given power to divide its territory into such a number of school districts as it might deem necessary to furnish the required instruction. Each school district became a cor
The money which thе defendant had April 1, 1893, coming from its own tax and what it should realize from the uncollected taxes, had by law and the vote of the district been appropriatеd to defraying its current expenses, and to the payment of its indebtedness. It belonged to the defendant, and not to its taxpayers, to be used for these purpоses. The defendant held it, and had the right to the- uncollected portion of the tax for these purposes, and for these purposes only. It was a trustee, сreated by law, for the accomplishment oí a state purpose, and for the execution of the policy of the state of educating all the youth of its inhabitants. The three hundred thirteen dollars and forty-five cents, which it received from the town as its portion of the public money, had been devoted and set apart by law to the accomplishment of the same purpose. It held this in trust for school purposes. It came from the interest on the United States depоsit money and the Huntington fund, and from the state tax and town school fund. The whole fund in controversy, under various laws, was devoted to the purpose of maintaining public schools. The defendant had been constituted a trustee by law, and held the fund for this single purpose. It could not lawfully divert it from such purpose. Howe v. School District,
fudgment reversed and cause remanded, to be proceeded with according to the viezvs herein expressed, without costs, as stipulated.