69 Iowa 533 | Iowa | 1886
I. The petition alleges that the plaintiff is a resident and taxpayer of subdistrict No. 7, in the district township of Pleasant, having children of lawful age to attend school. He lives in a village which is one and a quarter miles from the school-house. He alleges that his children are too young to go the distance required to attend the school kept in the school-house. It is further shown that the electors of the subdistrict, at their regular annual meeting on the second day of March, 1885, voted that the amount of $800 was required to build an additional schoolhouse in the village. This action was certified to the next annual meeting of the electors of the district township, who refused to vote the tax for $800, as determined by the electors of the subdistrict, and the directors refused to certify the tax to the board of supervisors, for the reason that the notice required by law had not been given for the meeting of the electors of the subdistrict, and that the meeting did not continue a sufficient length of time to allow all of the electors to vote upon the resolution adopted by the meeting. They also refused to establish a school in the village.
The plaintiff apjiealed to the county superintendent, who affirmed the action of the directors in refusing to certify tlie tax to the board of supervisors, on the ground that the meeting of the electors of the subdistrict had not continued for the time required by law; but reversed the action refusing to establish a school in the village, and ordered that a school should be maintained in the village for three months during the summer of 1885.
Both parties appealed to the superintendent of public instruction, who reversed the decision of the county superintendent so far as it held that the directors were authorized to refuse to certify the tax to the supervisors of the county, and affirming the decision ordering the school be kept in the village. The plaintiff prays that a ma/ndamus may be issued compelling the directors to perform the acts required by the decision of the superintendent of public instruction.
The district court entered a judgment, ordering the directors of the district township to certify the amount voted by the subdistrict for the school-house to the board of supervisors.
“ See. 1778. They [the board of directors of the district] shall apportion any tax voted by the district township meeting for school-house fund among the several subdistriets, in such a manner as justice and equity may require, talcing as the basis of sucli apportionment the respective amounts previously levied upon said subdistrict for tbe use of such fund: provided that, if the electors of one or more subdistricts, at their last annual meeting, shall have voted to raise a sum for school-house purposes greater than that granted by the electors at the last annual meeting of the district township, they shall estimate the amount of such excess on such subdistrict or subdistricts, and cause the secretary to certify the same within five days thereafter to the hoard of supervisors, who shall, at the time of levying taxes for county purposes, levy the per centum of such excess on the taxable property of tbe subdistrict asking tbe same: provided that not more than fifteen mills on tbe dollar shall be levied on the taxable property of any subdistrict for any one year for school-house purposes.”
Code, § 1717, p. 3, confers authority upon the electors of
The board of directors certify to the supervisors of the county the amount voted, who levy a tax upon the district necessary to raise it. It will be seen that the district docs not levy the tax, — it simply determines the amount to be raised; and it will be observed also that the tax is upon the whole district. The section above quoted directs that the tax so levied shall be apportioned among the several subdistricts in accord with equity and justice, taking account of the sums before levied upon the subdistricts for the same purpose.
It will be at once seen that a subdistrict is dependent upon the vote of the whole district for the amount it may raise and expend for school-houses. But the subdistrict may require a sum greater than that apportioned to it from the tax levied by the supervisors, and it may be the wish of the electors to build a more costly house than could be erected by the expenditure of the amount apportioned to it by the directors, or it may need two houses, thus requiring a larger sum of money than its share of the avails of the tax. Now, if the snbdistrict cannot direct or authorize the levy of an additional tax, it cannot gratify its desires or supply its necessities in this regard, but must content itself with expending just the amount of money, and no more, which it obtained under the vote of the electors of the district. But the section quoted provides for just the condition of things referred to, by requiring the directors to certify to the supervisors an amount required by the subdistrict in excess of the sum apportioned to it out of the tax voted by the electors of the whole district, and by requiring the supervisors to levy that amount upon the subdistrict.
Here is power conferred to levy a tax for an amount to be
We have disposed of all questions presented in the case. The judgment of the district court is
Affirmed.