The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1859-05-05
Office Of Secretary Of the Board
Of Education.
DEs MONIES, Iowa,
APRIL 1sT 1859.

- W DhciAoA : i-SIN INV, io"A'
DEAR SIR :-Your letter of the
f 18th ultimo has been received, and in order
that we may more fully comprehend the case
presented, l would remark that the only
district known in the law as BODY coRPo-
RATE, is Township District. See Sec 5, of
Acts. The term District or "School Dis
trict," therefore, wherever it occurs in the
School Law, refers to Township District,
and | shall use it in that sense. Sub-districts
arc not school districts, but simply parts of
school districts, with boundaries established
by and subject to the control of the Board of
Directors, as a matter of convenience for
school and election purposes. They have no
corporate existence, and the only power they
possess WITHIN THEMSELVES, is to hold an
annual meeting on the frs. Saturday after
the first Monday in March, and elect one
member of the Board of Directors. This
distinction is essential to correct interpreta-
ton of the law, and will remove much sup
posed ambiguity. Hence the whole of Sec.
8 of 8, refers to TOWNSHIP DISTRICTS. Au-
thority to levy school district taxes is given
to three distinct classes of persons, to wit
LIST. To the electors of the District for
various purposes, as provided in Sd clause of
Sec. 8, above mentioned. This authority
may be delegated by the electors of the dis
trict to the Board of Directors. See last
clause of Sec. 8. .
I'd. To the County Judge for the annual
interest on money borrowed of the School
Fund by the district, as provided in 9Th clause
of Sec 81.
The two last mentioned are the only in
stances in which authority is given to levy
district tax without the consent of the dis
trict meeting, either by direct or delegated
authority. In ALL of the foregoing cases the
tax must be levied on the taxable property
of the district, as DESIGNATED BY ITS coRPo-
RATE NAME-which is the Township District
and must be uniform, except when levied for
School House purposes, in which case it
may be varied by the Board Of Directors, as
provided in the Sixteenth clause of Sec 81.
l come now to the case in point, and would
say that the district of Fairvicw should, at
its regular meeting on the second Monday
in March, levy tax ON the taxable property
of the WHOLE DIsTRIcT-that is of the Town.
SHIP DIsrRlcT--for the construction of
school house in sub district No. 6. See first
clause Of Sec. 6, and Sd clause of Sec. 8 of
Act 8. Then the Board of Directors should
vary the per centum thus levied, as equity
may require. See 9th clause of Sec. 81.
That is they must ascertain as accurately as
possible what per cent, of tax has heretofore
been levied under former laws and former
district organizations, for school house pur-
poses, OH the property now included in the
Township District, without any regard to
the boundaries of sub districts. If it should
appear that the aggregate per cent, heretofore
levied is about equal on all the property of
the district as now constituted, then the
present per cent, should be uniform. If
however, it shall appear that greater per
cent. in the aggregate has heretofore been
levied upon certain parcels of property than
upon others, then the Board of Directors
must discriminate, and increase or decrease
the pc cent, of the present tax OH such
property as equity may require. Forinstance,
it may appear that the property of A has
heretofore been assessed in the aggregate,
three per cent, that of B, two per cent; that
of ID, me per cent, and that of E, nothing
at all In such case, the present per cent.
must be varied and equalized as nearly as
possible. But if the aggregate per cent,
heretofore paid by each of these parties is
about equal, then the present per cent. should
also be equal. Under our former district
organizations, nearly all Of the property in
the settled portions of the State, has been
taxed for school house purposes, and the
object, of this provision of present organiza-
ton is to prevent the levying of taxes for the
same object, from operating oppressively on
the property ofany particular individual.
After the per cent. has been thus equalized,
the Secretary of the DISTRICT should deliver a
CcTlicu SIdlcillcnL vi TIE dCltOn Vi Tie ulSlTCt
meeting, and Of the Board of Directors to the
County Judge, as provided in Sec. Is, of Act
s. Ifthe per cent. is equal on all the property
of the district, then it is simply necessary to
notify the County Judge that at given time,
a tax ola certain per cent. was levied on the
taxable property of the district. Bat if the
per cent. has been varied, then conceive it
necessary that the Statement should embrace
a transcript Of the property of the district,
showing the per cent. to be levied on each
portion of it.
Such conceive to be the process of levy
ing tax for school house purposes, where
the district retains and exercises its authori-
ty in its corporate capacity. But if the
electors have delegated this authority to the
Board Of Directors, then the Board should
vote the tax at their regular meeting on the
first Saturday after the first Monday in April,
and then proceed in the matter of equalizing
and reporting to the County Judge as before.
If, however, the electors of the District