The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1861-12-26

"of the district, necessary to raise u
"fund, which, with the teachers fund
"from the county treasury, as shown BY
"no,ice from the Cousty Judge, shall
"be sufficient to support the several
"schools Il the district for at least the
"time required By this act for the cur.
trent year, which per centum they shall
"certify to the County Judge, who shall
sat the time Of levying the taxes for
"county purposes, levy ,ho per centum
"os tax thus certified upon the property
"cf the district, which shall be collected
"and paid over as other school taxes are. :"
Tie plaintiffs insist that this section
does not confer upon the board the power
to increase the teachers fund by taxation
when necessary for the purpose therein
designated, independent Of the action or
non action Of the meeting Of the district
electors, but that the duty enjoined is to
be performtd d in subordination to, or in
conjunction with what may be done by
the district at its annual meeting, that is
to say, if the district meeting, shall vote,
levy or authorize such tax, then the
board may under said section estimate
what per centum Of such tax voted shall
be certified to the County Judge, &c.
We admit that there are not reasons
wanting to suppor such an interpreta.
tion o. this section-yct We are satisfied
both the language Of the section, ond the
policy of the law indicate different in
tention on the part of the law makers.
1t will be observed that there is not a
word in the whole section which couples
the particular duty imposed upon the
board with any proceeding whatever of
the m 2eting of the district electors, it
makes no allusion to the action of the
district meeting 1t does not say that
the board shall determine how mach Of
the tax voted by TIE electors shall be
levied in order to keep up the schools
the requisite period during the year, as
in all probability it would have done if it
was intended that this section should
have the construction claimed for it.
But they are "to estimate M c pcrccn'nm
ot'"r on the tarnble property Of the dis
trtc! necessary 10 rais Il tuna which,
rhh the teacher's ,fund from tie county
treasury shall be Sufficient to support the
ssroroi scho' Is for ut least the time re-
quircd by this act'
1t will be seen from this language that
the power conferred is not only indcpen-
dent, but contingent, to be exercised
only when the necessity contemplated in
the law arises. For instance if the
teachers fund from the county treasury
should be Sufficient Of itself to support
the schools u weeks, the contingency
will not have happened. Again; if it
should not be sufficient and the annual
district meeting (hcld prior to that time
should supply the deficiency by voting
and lcvying the requisite tax, the con
tingency still would not happen, and it
would not be necessary, as we presume
the power would not be exercised by the
board in that event. 1t is only when it
is necessary to accomplish the object
prop losed in this section that the board is
required to exercise the power In this
view of the sub ect we perceive 10 neccs
sary conflict between the powers and du-
the district board, as they are defined in
the several sections Of law above referred
to.
This construction harmoniscs not only
with the natural import of the language
employed, but in our Judgment with the
true object and policy Of law, whilst We
have the best reasons for believing that
it does, with the actual intention of the
body that formed the act
Indeed this ultimate power of taxation
by the board for the object proposed,
when the necessity arises, is regarded by
the friends of the present school system
as its most important if not its crowning
feature that which imparts to its opera
ton its chief stability, regularity and
efficiency. We are therefore prepared
to approve the action Of the court below,
and to affirm its decision.
[Affirmed.