Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1880-02-12
THE TEXTBOOK LAW

The Attorney Generals Opinion as to the
Meaning of the Merrill Law as Applied
TO Ramsey County-When Taxes are Pay
able on that Account.
County Auditor Davis, being in doubt as
to the requirements of the State textbook
law, as far as it applies to Ramsey county,
sent O note to State Auditor Whitcomb, ask
ing his Interpretation of the law. AS will Re
seen from the subjoined, Mr.. Whitcomb re-
ferred the question to Attorney General
Start, whose opinion is given IN ertenso:
STATE OF MINNESOTA,
! AUDITORS OFFICE,
SAINT PAUL, Feb. IL, $780,
s. Lee Davis, ESQ.,, Auditor Ramsey Co.:
DEAR SIR-Enclosed please find opinion of
the attorney general in regard to the school
| text book law. This opinion will be the basis
on which this Office will coustrue the law until
there is decision of the court to the contrary.
| Yours respectfully,
| o. P. WHITcoMB. Auditor.
| STATE OF MINNESOTA,
ATTORNEY GENERALS OFFICE,
| SAINT PAUL, Feb. ., 1850. }
Hon, O. p. Whitcomb, Auditor of Minnesota:
DEAR s1R-I am in receipt of a communities
| ton from s. Lee Davis, ESQ.,, comfy auditor of
| Ramsey county, making the inquiry hereinafter
| stated. The communication should have
| been addressed to you as 1t relates to the du-
ties of county officers with reference to the tax
laws of the State; by section ll9, chapter Ii.
General Statutes 1873, p. 245, it is the decision
of the State auditor in accordance with the ad-
vice of the attorney general that is to have
force and effect until annulled by the judy
ment or decree of the court, hence I think all
| questions relating to taxes, tax laws and the
duties of all officers with reference thereto
| should be sent to your office for decision
thereon. In this manner uniformity OF prac-
| tice throughout the State will be obtained.
| Auditor Davis says that some of the school
districts of Ramsey county have never made any
requisition for the State text books and have
| therefore neglected or failed to introduce said
| books into the schools of their respective dis
| tricts, although two years have expired since
! the county auditor received the number of text
| books required by the school districts of his
| county, and asks what is his duty in the prem
| ises at the coming spring settlement.
An answer to this question requires con-
sidera.ion of the following provisions of the
general statutes of 1878: First, sections e.
and 6S, chapter II, p. 23o; second section sa.
chapter So, p. 1874; third, section 1885, chapter
sc, p. 500. By the FIRST section above referred
to the county auditor is required to keep an &C
count with each school district Of his county,
and Immediately after each settlement with
the county treasurer to credit each district
with the collection belonging to it and give to
the treasurer thereof on demand an order on
the county treasurer for the amount to the
credit of the district (these provisions of the
statute are substantially sections 56 and JOB,
general statutes 0S66) p. Ill and $50 re-en-
acted March 18th, 1878, )and was the law of the
State at the time of the passage OF the text
book law.
f..f hnP ~
treasurer is required upon the order OF the
county auditor, to pay to the treasurer of any
school district any money In his hands belong
ing to such school district.
By the third section referred to it is provid-
ed that after two years from the time the
county auditor of any county has received the
number of text books required for the school
districts of his county, the treasurer of such
COUNTY shall pay no part of the State school
tax fund belonging to district in his county
to the treasurer thereof until he produces the
certificate of the superintendent OF public
schools of his county to the fact that the State
text books have been introduced into-fhe
schools of such district, and ave used TO the
| exclusion of any other series of text books.
| Are these several provisions of the statute
| conflicting and inconsistent with each other 30
that the later enactment would repeal pro tdnto
the others, is the real question to be deter
| mined. Ordinarily express language IL used
where repeal Is dIlu lCpcal ny ILL
piication is not favored, and when the acts are
upon different subjects the rule as to implied
repeats applies more forcibly. When different
provisions of the statute can be harmonlZed by
fair and liberal construction 1T must be
done. One statute is not to be considered as
repeal of another if it be possible to reconcile
the two together. McCoOl VS.. Smith, Black
459. see no difficulty in harmonizing all the
several provisions under consideration, and
giving effect to all of them. There is no such
repugnancy between the provisions of the
statutes referred to that all may not stand to-
gether.
Curryer VS.. Merrill, 3 N. ". Rep, 8. section
simply limitation of the duty of the treasur-
er to pay as required by section SO, chapter 36.
and forbids the payment OF any part OF the
school tax fund to school
district treasurer unless certain
| conditions are complied with, viz: Furnishing
proof that the State text books are In use In
his district. This prohibition of the payment
by the county treasurer of any part of the
State school tax fund to q school district with
| out the prod uction of the county superinten-
dents certificate, is one of the measures select
! ed by the legislature to effect one OF the OBJ
| jects of the law, viz: To secure uniform Sc
ries of text books in the public schools.
| Whether it is wise not is question ex-
clusively within the judgment of the legisla-
ture, with which executive officers charged with
carrying out the law have no concern. 1t
should be literally construed and faithfully ex-
ecuted until the courts or the people determine
to the contrary. am of the opinion that the
county auditor should upon making settlement
with the county treasurer credit each school
| district of his county with its share of the col
lections and school funds, but where two years
have elapsed since he received the number of
text books required for the district
schools of his county, the order on the county
treasurer for the school tax fund belonging to
any district should be payable on condition
that the school district treasurer produces to
the county treasurer the certificate of the
county superintendent of public schools show
| ing that the text books are in use in his dis
trict and that the county treasurer should not
pay the order unless the condition is complied
with. The term Estate school tax fund" is
defined by General Laws of 1878, p. Is. section
8, "to mean and apply to school funds arising
| from taxation Respectfully,
CHAs. M. START, Attorney General
DAILY WEATHER BULLETIN.